Iranian Journal of Management Studies
Volume:18 Issue: 1, Winter 2025

Today, online business flows are considered one of the most important subjects of empirical studies. Therefore, investigating the influence of factors, such as innovation, organizational performance and e-commerce on online marketing will be extremely important in online marketing. For this purpose, a conceptual model has been presented to investigate the impact of innovation, performance, and e-commerce in the development of online shops, which has been conducted using structural equations modeling (SEM) and LISREL software. According to the research objective, the main contribution of the current study is developing a model that illustrate the effect of online marketing in providing an efficient framework for controlling the performance of companies. Then, we demonstrated that online marketing is important for companies, primarily in e-commerce, to face marketing challenges and gain a competitive advantage in the online environment.

To examine and analyze the interrelationship among influencing factors, DIGIKALA Company, the largest online retail store in Iran, was determined as a case study. Subsequently, a sample of 178 managers of this company was selected for the survey. Then, statistical analyses based on t-test, p-value, and calculation of measurement errors, such as RMSEA, have been calculated for the effects of the factors.

According to the results, the key components affecting the objective of the study were identified, and the final model was developed. According to the results, innovation, with a coefficient of 0.91, and performance, with a coefficient of 0.54, play  significant roles in online marketing. Nevertheless, e-commerce, with a coefficient of 0.28, doesn’t have a a significant effect on online marketing. Furthermore, using the path analysis model, their indirect effects on the dependent variable and the direct effects of influencing variables on the dependent variable were analyzed.

Therefore, current research has a critical role in strategic decision-making for businesses operating in the digital landscape. Managers should recognize that fostering innovation, optimizing performance metrics, and continuously evolving e-commerce platforms are essential for staying competitive in the online market.

The present study assesses the relationship between the audit expectation gap and reports' readability. The study uses information from firms listed on the Tehran Stock Exchange from 2014-2020, using a sample of 128 firms (816 observations). The regression method was employed for testing hypotheses. Based on the text length index, the results indicate a negative and significant association between the audit expectation gap and audit report readability. However, no association was found between the total audit expectation gap and the report readability based on the Fog index. The relationship between the illogical expectations gap and the audit report readability based on the Flesch index was insignificant. The Fog index shows a negative and significant relationship between the illogical expectations gap and audit report readability, and the Flesch index shows a negative and significant relationship between total audit expectations and audit report readability.

Sustainability enables a company to carry on its activities while taking advantage of their effect on human and environmental capital management. Although many studies have focused on entrepreneurial orientation and digitalization of business procedures, so far not much attention has been paid to the role of digitalization of business procedures in the development of digital startups, and at the same time, to its role as the mediating factor of knowledge management. Therefore, the current research aims to investigate whether entrepreneurial orientation and digitalization of business procedures affect performance sustainability with the mediating role of knowledge management in Iranian digital startups or not. For this purpose, the researchers used a quantitative method in digital start-ups at Tehran's Science and Technology Park. The study population entails 555 managers. Subsequently, based on Cochran's formula, 227 sample managers were selected for this study. The target Iranian start-ups were evaluated during in June and July 2023. The data were collected using a 24-item questionnaire, which was scored based on a 5-point Likert scale. Eventually, the data were analyzed using PLS4 software. The findings indicated that entrepreneurial orientation and digitalization of business procedures have a significantly positive impact on performance sustainability. Moreover, Knowledge management mediate the relationship between entrepreneurial orientation and digitalization of business procedures. The study suggests that digital startups can enhance their products, services, and internal processes by focusing on entrepreneurial orientation, digitalization, and effective knowledge management to navigate competitive market challenges effectively.

This study aims to examine the mediating role of brand jealousy in the relationship between brand attachment and behavioural intentions, as well as the moderating effect of perceived unfairness. This research used a quantitative method to test the research hypotheses. The data were collected from 196 respondents in Iran using a structured questionnaire, and the analysis was conducted using the AMOS 24.0 software. The results indicate that brand attachment leads to brand jealousy and brand jealousy leads to positive behavioural intentions toward the brand and negative behavioural intentions toward the rival customer. Perceived unfairness weakens the relationship between brand jealousy and intentions toward the brand, but does not strengthen the relationship between brand jealousy and intentions toward rivals. Overall, these findings provide insights into the role of brand attachment, brand jealousy and perceived unfairness in shaping consumer behaviour and highlight the importance of managing brand relationships and ensuring fairness in the marketplace.

This quantitative research study explores the relationship between factors that impact e-learning effectiveness and self-regulated learning, focusing on the mediating role of personality traits. Three standardized questionnaires collected data on e-learning effectiveness, self-regulated learning, and personality traits. The study included 351 students from University of Tehran. The sample size was determined using SPSS Sample Power software, and convenience sampling was employed. The data analysis step examined relationships between variables and generalized results to the target population, using SPSS Amos structural equation modeling software. The research utilized Pearson correlation coefficient tests, structural correlation models, multiple regression models, and mediation models to test hypotheses. The results indicated a positive relationship between factors influencing e-learning effectiveness and self-regulated learning, with the mediating roles of personality traits discussed in detail.

The primary objective of this study was to examine how master's students perceive and think about pursuing doctoral studies at the University of Tehran (UT). The study utilized a qualitative case study method, focusing on causal layer analysis. All 22 doctoral candidates in the higher education field at UT were included in the study, using a full-census sampling method for interviews.  By adopting a future studies approach based on causal layer analysis, an examination was carried out to analyze the mental constructs of university students. This approach has four levels: litany, social causes, discourse/worldview, and myth/metaphor. From the analysis of university students' perceptions, four different scenarios were identified: self-development, a strong affinity for UT, utilitarian perspectives, and feelings of disappointment and academic decline. These scenarios were then reassessed using the four levels of causal layer analysis. The study's results illuminate the significant variety and differences in the mental frameworks of university students regarding their future academic goals. Consequently, understanding these mental frameworks is valuable for policymakers in higher education, university administrators, and families who play a role in influencing students' academic decision.

The purpose of this study is to examine how corporate social responsibility (CSR) affects a company's financial performance by looking at the moderating effect of CSR information quality and the mediating role of customer satisfaction and loyalty. Additionally, a two-stage structural equation approach was used to assess the validity and reliability of the data, as well as the impact of underpinning variables. This study demonstrated that CSR has a positive and significant impact on consumer loyalty, customer satisfaction, and corporate financial performance. Furthermore, the study affirmed the function of customer loyalty and satisfaction as a mediator between CSR and corporate financial performance. Furthermore, it has been shown that the CSR information quality modifies the association between CSR and customer satisfaction. However, the moderating effect of the quality of CSR information on the connection between CSR and company financial performance was not supported by this study. This study is significant since it sheds light on the intricate relationships that exist between financial performance and CSR, and offers understanding of the basic processes that support business success in terms of client loyalty, customer satisfaction, and the CSR information quality in developing countries.

This paper investigates the effect of auditors' sensory processing on their objectivity. It is a descriptive survey, and the research population consists of independent auditors at different professional levels (the sample size is 115 auditors who work at audit organizations and IACPA audits). The required data was collected, in the year 2022, by standard questionnaires provided in the literature and analyzed by applying Structural Equation Modeling(SEM) method using “R” software. The results showed that auditors' sensory processing affects their objectivity. Therefore, it can be argued that auditors are not objective in all situations, implying that the audit quality may be impaired in specific conditions. This finding indicates that the auditors’ objectivity could be affected by different personal traits leading to increased audit risk, which may negatively affect audit firms and audit professional reputations. The paper represents a start into the territory of the minds of auditors by investigating the effect of auditors' reactions to environmental stimuli on their objectivity. The results showed the significant effects of sensory processing capabilities on objectivity, leading to more developments in audit behavioral research. The findings may have some implications for regulators, standard setters and audit firms for providing insights to improve professional objectivity.

This study investigates the influence of management disclosures' fluency and sentiment on investors' information processing behavior (IPB), and explores how investors' attributes impact their IPB. In this regard, we use A 2 × 2 × 2 between-subjects experimental design to present 201 individual investors with disclosures containing bad news about firm performance. These disclosures varied in terms of fluency and sentiment. Our findings suggest that fluency and sentiment impact investors' IPB. Moreover, expert investors respond differently to variations in fluency and sentiment than non-expert investors, and fluency has a more significant effect on IPB than sentiment. This study offers valuable insights into the impact of fluency and sentiment in management disclosures. Additionally, it underscores the significance of considering investors' characteristics when formulating effective disclosure policies.

The purpose of this paper is to investigate the effect of management ability on overproduction and sales prediction. The sample examined in this research includes 138 companies admitted to the Tehran Stock Exchange between 2008 and 2023, which were selected by systematic elimination. To test the hypotheses, the method of correlation between variables and multiple regression equations has been used. The research results indicate that as management ability increases, the likelihood of company contributing to overproduction decreases. If management with a high ability level predicts that it will have higher sales next year to avoid inventory shortages, it will overproduce this year. Also, the results of the hypothesis test showed that managers with high ability do not use overproduction for the purposes of natural earnings management, thus, in the following year, the incidence of overproduction will be reduced.

Cloud-based CRM has emerged as a popular option for organizations due to its cost-effectiveness, flexibility, and ease of use. However, migrating to cloud-based CRM brings critical challenges that organizations must consider. The current study aims to comprehensively explore the main challenges of cloud-based CRM and investigate their importance by using a mixed method approach. First, to identify the main challenges regarding migration towards cloud-based CRM, a review of related literature, along with qualitative semi-structured interviews, were conducted; then, the extracted main challenges and sub-challenges were weighted and prioritized using the best-worst method (BWM). The research findings categorize the primary challenges of cloud-based CRM into four key areas: organizational, technical, vendor-related, and environmental. Findings from the BWM indicate that organizational and technical challenges are ranked as the most critical, followed by vendor-related and environmental challenges. This research contributes an integrated framework that provides a clearer understanding of cloud CRM’s multifaceted challenges, essential for successful deployment.

Regulators and researchers encourage the creation of increased opportunities for women to sit in the boardrooms because gender diversity increases the effectiveness of corporate governance. However, recent research reports that the effectiveness of gender diversity in improving company performance has mixed results. This research aims to prove the influence of gender diversity of the directors and Board of Commissioners (BOC) in the context of firm performance in Indonesia. We used 96 banks during the 2009–2021 period. We found that the gender diversity of the BOCs positively influences financial performance. In contrast, director gender diversity does not affect performance. The findings exhibit consistency with three measures of accounting-based financial performance of banks: return on assets (ROA), return on equity (ROE), and one market-based performance (price-earnings ratio-PER). However, we found that BOC gender diversity has the impact of reducing PER. Our study recommends that regulators encourage banks to appoint women's BOC through bank regulations to increase women's participation as BOC members.