فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 51 (زمستان 1399)

The source of positive changes in employees' attitudes toward work and the workplace is familiarity with the Qur'anic guidelines in the field of Islam in human resource management and the implementation of its correct principles. Human resource management and many related issues are rooted in Islam, but have been less discussed in the literature. The purpose of this article is to identify the dimensions and criteria of Islamic human resource management in the Iranian banking industry using the fuzzy Delphi method and to investigate the intensity of the relationship between the dimensions with Decision Making Trial And Evaluation Laboratory (DEMATEL) approach. The have been used population and statistical sample of 25 seminary and university professors who are proficient in human resources and Islamic topics. After careful review of theoretical foundations and research background, dimensions were identified in five dimensions and sixteen criteria. The results of the present study show that the dimension of behavioral competencies is the most effective dimension in the foundations of the studied dimensions. Also, the most effective criterion is the service compensation system. The results of the present study can provide a comprehensive view to senior human resource managers in organizations in improving their behavior and benefiting as much as possible from the designed model to identify the key components of Islamic human resource management.

Price changes in financial markets are one of the important variables that can have a significant impact on the economies of countries, management and estimation of financial risk of stock portfolios in investment companies. Therefore, understanding the price structure of commodities has always been the focus of economic researchers and efforts have been made to predict the behavior of financial markets. Therefore, in this research, an attempt is made to disentangle the principle of chaos theory and present its various functions based on previous research in financial markets.

The main purpose of this study is to investigate the factors affecting financial self-efficacy among accounting students. The statistical population of the study was the accounting students of universities in Iran in which 384 accounting students were selected as a sample and the research questionnaire was distributed and collected electronically. The data collected by the questionnaires were analyzed by SPSS24 and AMOS24 software using structural equation modeling. The results of the analysis of research hypotheses showed that the quality of financial learning and the economic and social status of parents have a positive and significant effect on financial literacy of accounting students. The quality of financial learning and the economic and social status of parents have a positive and significant effect on the financial self-efficacy of accounting students. Financial literacy has a positive and significant effect on financial self-efficacy of accounting students. Financial literacy plays a mediating role in the quality of financial learning and financial self-efficacy of accounting students. Financial literacy plays a mediating role in the economic and social status of parents and the financial self-efficacy of accounting students.

The present study examined the role of social insurance for farmers, villagers and nomads on the quality of life of the insured. The present research is from the point of view of purpose, applied research and also from the point of view of how to control survey and field research. The statistical population of the present study includes all farmers, villagers and nomads covered by the Social Insurance Fund of Hamadan province who received social insurance facilities in 2020. The statistical sample was estimated to be 60 people according to the statistical population and using Morgan and Krejcie table by simple random method. The results of statistical analysis showed that the provision of social insurance facilities affects the quality of life of farmers, villagers and nomads. In other words, the provision of social insurance facilities by the Social Insurance Fund has increased the quality of life of farmers, villagers and nomads.

The aim of this study was to investigate the effect of brand trust on brand position in Hamadan Workers' Welfare Bank. The present study is an applied research in terms of purpose and descriptive-survey in terms of data collection. The statistical population included all customers of Hamadan Workers' Welfare Bank who have used the services of this bank at least once in 1399. Since the number of statistical population is unavailable, the population is considered unlimited. Due to the infinity of the population using the Cochran's formula and the method of relative random sampling, 384 people were selected as a sample in this study. The data collection tool in this study was a standard questionnaire that the validity and validity of the questionnaire were examined and confirmed. Results of the questionnaire; Brand confidence was 74.2% and brand position was 70.4%. To investigate the normality of the research data distribution, the data collected by Kolmogorov-Smirnov test and structural model were analyzed using structural equation modeling with SPSS software version 25 and PLS version 3, test hypotheses and the results showed that Brand trust (32%) explained the variable of brand position. Observing these results, it can be said that trust in the brand affects the brand position among the customers of Hamadan Welfare Bank branches.

The research is applied in terms of purpose and descriptive and survey in terms of nature and method. In this study, we examine the effect of 6 independent variables on a dependent variable Knowledge production, knowledge acquisition, knowledge organization, knowledge storage, knowledge dissemination or distribution, knowledge application, independent variables and productivity are our dependent variables In this research, the descriptive analysis of these variables with respect to mean, median, standard deviation, skewness and elongation values ​​has been studied and The hypothesis of normality of the studied variables and Pearson and Spearman correlation coefficient is the research hypothesis. The statistical population in this study is 350 employees of Homa Airlines are in Fars, which includes worker, employee.

Today, the brand creates value as an asset for the organization and its products, so the more the value of a brand is in the consumer's mind and the more it will have a greater and more obvious impact on consumer confidence in their purchase. Therefore, organizations can gain more benefits than their competitors from this trust. The present study analyzes the role that brand values and elements play in gaining consumer trust. The statistical population of the study is the consumers of the products of 85 clothing production group in Gilan province. The data collection tool is a questionnaire and the research hypotheses are analyzed and interpreted with the help of correlation coefficient test. Factor analysis was used to measure the sample size and relationships between variables and Cronbach's alpha coefficient was used to measure the reliability or validity of the designed questionnaire. The results show that brand values such as loyalty, perceived quality, association and brand awareness have a positive effect on consumer trust and also brand elements such as brand image and personality have a positive effect on consumer trust.

This is descriptive type whose data is collected by survey method and from the perspective of analytic approach is the kind of correlation schemes based on modeling of structural equations.The aim of this study is to investigate the effect of mediation role of company operational capabilities in relation between market pressures and open Innovation. The statistical population is the companies of two industrial cities of Kiashahr Port, which was used in selecting it from the census method. Data collection was done using library and field studies and with the help of Questionnaire. Data analysis was conducted in a multi - stage process that Includes: identification of components with the help of research literature, reliability and validity of indicators and tests of R ^ 2 and t - values tests. In the next step, the results of each of the tests were presented and interpreted in the model. According to four conceptual Logs, three questionnaires were used with a Likert scale to measure the variables. In order to investigate the relationship between multiple variables in the model, partial least squares correlation method and PLS software was used. Finally the main and sub-hypotheses of the research were validated with respect to test results which indicates that market pressure on the firm 's open innovation has a positive and meaningful effect, as well as market pressure through operational capabilities has a positive and significant effect on open innovation.

Theorithecally the existence, growth and diversity of information technology is expected to effect on audit pricing, but despite all the inherent advantages of information technology, yet its use is associated with employee resistance to adoption of information technology.he purpose of this is to explain the mechanism of influence of organizational factors, social, technology, perception and usage of IT on audit is among the factors influencing the adoption of information technology. This study investigates the effect of audit services pricing with information technology on Shiraz municipality. The research method is exploratory-survey. The statistical population included all staff of financial department in governmental Shiraz municipality in 2020. The sample of the study was 110 people. To test the research questions, one sample t-test and median test were administered. The results show that the barriers of information technology have a significant impact on audit pricing. That is, when information technology in Shiraz Municipality increases then audit fees decreases.

The purpose of this study was to Investigating the Effect of Dimensions of social responsibility on the possibility of fraud Shiraz municipality.This is an applied study using descriptive-correlation method to analyze the data. This is also a survey using cross-section method to collect the data. This study includes a one-year period cover 2020. The population is composed of the Employees and managers of Shiraz municipality. To select the sample, an unlimited population is identified and finally the sample which is based on Morgan table includes138 individuals. To achieve the intended sample, 150 questionnaires are distributed and 109 ones are returned back. The reliability of the questionnaire is determined by Chronbach’s alpha which is and it confirms the reliability .To analyze the data structured equation modelling are used. Findings of this research revealed that social responsibility dimensions of has a significant impact on Retention of fraud municipality Shiraz. Contribution: The findings of this research has notable consequences for improving internal control systems of the firms, increasing accountants’ social responsibility, and promotion of accounting profession in the society.

Deming cycle is one of common terms in continuous improvement that many researchers have studied it, based on the cycle organizations should go through different stages to get continuous improvement. Managers as main stimulators of the cycle according to their capabilities can move the cycle at different speeds, from static mode to continuous circulation. In this regard, the study was conducted with the aim of developing a process model based on data envelopment analysis (DEA) to evaluate the behavioral performance of 20 higher education institutions in North Khorasan province. One of the innovations of this research is the classification of higher education institutions in different stages of the Deming cycle into program-oriented, action-oriented, control-oriented and feedback-oriented (result-oriented) institutions. The results of this research, in addition to determining the efficiency of each higher education institution, can provide a virtual organization as a basis for management in the life cycle of Deming. In data envelopment analysis, for each of the inefficient units, a number of efficient units are determined as a reference with a coefficient. For example, in order for an educational institution to be able to Benchmark its planning process from efficient organizations, DEA proposes JD organizations with Coefficient of 0.13 and an RS organization with Coefficient of 3.0.