نشریه کنکاش مدیریت و حسابداری
سال سوم شماره 3 (پیاپی 10، پاییز 1402)

Organizational culture is defined as shared values, attitudes and practices that define an organization. Organizational culture is actually the personality of the organization and plays an important role in the behavior and overall satisfaction of the organization’s employees. World large stores “Walmart”, “Costco” and “Ikea” are among the companies that have been able to use their organizational culture as a tool to identify their products and employees and managers, and by linking the individual identity of the people with the identity and the functions of the company’s products, they They push towards unity and unity as much as possible, and this is the issue that is unfortunately less observed in some companies and organizations and causes organizational culture to become more of a symbolic and ceremonial issue. The current research was conducted with the library method with the aim of investigating the common characteristics of organizational culture in three major global retail stores, Walmart, Costco and IKEA.

The main purpose of this research is to investigate the effect of managers’ narcissism on organizational misconduct with the mediating role of organizational justice and organizational rejection in the Animal Science Research Institute of the country. This research is of an applied type and in terms of implementation time and implementation logic, it is cross-sectional, inductive and descriptive survey from the field branch. The statistical population includes all employees of the Animal Science Research Institute of the country equal to 154 people. The number of 110 people was selected using Morgan’s table as a statistical sample and the sampling method used was simple random. In this research, a standard questionnaire was used to collect data. For data analysis, structural equation tests were performed using Spss 22 and Smart Pls statistical software. The results of the research showed that there is a significant effect between the narcissism of managers on the organizational misconduct of the employees of the Animal Science Research Institute of the country, and there is a significant effect between the narcissism of the managers on the organizational justice of the employees of the Animal Science Research Institute of the country. There is a significant effect between the narcissism of managers on the organizational exclusion of the employees of the Animal Science Research Institute of the country. Also, there is a significant effect between organizational justice on the organizational misconduct of the employees of the Animal Science Research Institute of the country, and there is a significant effect between organizational ostracism on the organizational misconduct of the employees of the Animal Science Research Institute of the country.

People in organizations have a strong desire to be liked and seen positively. More than ever, the world is constantly changing. Therefore, in order to face such a challenge, organizations must be aware of the vital role of learning and development in their survival and growth. The organization should pay more attention to the development of knowledge, skills and abilities of its employees. This research has been done with the aim of investigating the effect of public choice theory and game theory on employees’ calculating behavior. Based on this, we first investigated and identified the factors and criteria of general selection and game theory on the calculating action of employees through the content analysis of documents and documents, which were selected by the snowball method after theoretical saturation of work output by Max QDA software. Then, the obtained data was provided to 14 experts through a questionnaire (quantitative and qualitative) and after three rounds of qualitative Delphi, sub-criteria were identified and the resulting pattern was obtained. Based on the obtained results, 8 sub-criteria have an effect on the accounting behavior of employees.

The purpose of this research is to investigate the moderating role of company value on the relationship between corporate governance and organizational productivity in Tehran Stock Exchange. For this purpose, 90 companies were selected as samples between 1396 and 1400. The results of regression and correlation analysis showed that there is no significant relationship between corporate governance ability and organizational productivity. Also, the effect of company value on the relationship between corporate governance index and organizational productivity was tested and it was concluded that company value has an effect on the relationship between corporate governance index and organizational productivity. In order to analyze the information and test the hypotheses, the required information will be collected through the audited financial statements of companies active in the Tehran Stock Exchange for a period of 5 years (1396-1400). After collecting the required information of the companies under consideration, the research hypotheses were examined using correlation and regression analysis and the statistical method of panel data, and first the preliminary calculations were performed in the Excel spreadsheet and the data will be prepared for analysis. Then Eviews software was used to perform the final analysis.

The aim of the current research is to investigate the effect of dividend stickiness on earnings management in companies listed on the Tehran Stock Exchange. Dividends are one of the most important topics in financial management, because dividend represents major cash payments of companies and is considered one of the most important options and decisions faced by managers. The manager must decide how much of the company’s profit should be divided and how much should be reinvested in the company in the form of retained earnings. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange, after removing the restrictions, 117 companies were selected as a sample. The investigated period is between 1391 and 1400. Panel regression was used for analysis. The results of the research show that the payment of dividends and the limitation of dividend payments have an effect on profit management.

The purpose of this research is to investigate the effect of operating cash flow manipulation on environmental uncertainty in companies listed on the Tehran Stock Exchange. The time domain of the research includes a six-year period based on the financial statements of the studied companies from 1392 to 1397, and the studied sample includes 118 companies. In general, in this research, the library method was used to compile the literature and the background of the research, and to test the research hypotheses, the data included in the financial statements of the companies and modern forecasting software, and the related sites belonging to the companies admitted to the Tehran Stock Exchange were used. This research includes a hypothesis that regression model and mixed data method were used to test the hypothesis. In this research, manipulation of operating cash flow as independent variables, the type of environmental uncertainty has been measured under the title of dependent variable. The results of the significance test of coefficients based on a fitted regression equation indicate the existence of a significant negative effect of manipulation of operating cash flow on environmental uncertainty. Companies accepted in Tehran Stock Exchange.

The purpose of this research was to investigate the relationship between spirituality in the workplace and organizational justice with mental health, considering the mediating role of employees’ job enthusiasm in the welfare organization of Golestan province. Data collection in this research was done by field method and standard questionnaires were used to collect data. The statistical population in this research is 553 employees in the welfare organization of Golestan province and the sample size of the research is 227 people based on the table of Karjesi and Morgan. Sampling was done by simple random method. The reliability of the questionnaire was checked by Cronbach’s alpha method and their content validity. Descriptive and inferential statistical methods by structural equations using Smart-Pls3 software have been used to investigate and analyze research hypotheses. The results of the hypothesis test showed that there is a significant relationship between spirituality in the workplace and organizational justice with job enthusiasm. It also showed that there is a positive and significant relationship between spirituality in the workplace and mental health; If you see, there was no significant relationship between organizational justice and mental health. The results showed that there is a relationship between job passion and mental health, and both indirect hypotheses were also confirmed.

The purpose of this research is to investigate the impact of thinking styles in tourism organizations on the innovation of urban destination attractions (case example of Sarein city). The statistical population of this research was all managers of tourism organizations working in Sarein city in 1400. 52 people were determined by simple random sampling based on Morgan’s sampling formula, and 37 of them were able to use it after distributing the questionnaire. The measurement tool of the research is a standard questionnaire whose validity and reliability were examined. Based on this, the reliability of the questionnaire of the thinking style of managers of tourism organizations was equal to 0.969 and the reliability of the questionnaire of innovation of tourism attractions was 0.844, and the Cronbach’s alpha coefficient of the combined questionnaire was also confirmed at the level of 0.95. The findings of the research showed that thinking styles in tourism organizations had a positive and significant effect on the innovation of urban destination attractions. Also, the statistical analyzes conducted to test the sub-hypotheses of the research also indicated that the dimensions of thinking styles (legislative, executive and judgmental thinking) also had a positive and significant effect on the innovation variable of urban destination attractions.

The purpose of this research is to investigate the effect of some of the most important characteristics of the board of directors on the occurrence or reduction of the occurrence of opportunistic profit management, taking into account the role of the moderator of the company scale in the companies admitted to the Tehran Stock Exchange. This study is considered an applied study in terms of its empirical application, and in addition, in terms of the method, it is a correlational study. The statistical population of the research is the companies admitted to the Tehran Stock Exchange and the pattern of determining the statistical sample size will be screening or systematic exclusion, which has led to the selection of 111 companies as a statistical sample. The time period of the research is a 5-year period from 1396 to 1400. Because of the panel data, linear regression based on panel data is used. The obtained results have shown that the size of the board of directors has no significant effect on profit management, but the independence of the board of directors has a negative and negative effect on it. Also, the evidence of the analysis indicates that company scale has a moderating effect on the relationship between board independence and earnings management.

The purpose of this research is to investigate the effect of marketing capabilities and advertising strategy on the willingness to buy again in the banking industry. The statistical population of the research includes all bank customers in Mashhad city and the samples were selected from the customers of private banks. Using Cochran’s formula, the sample size was equal to 384 people who were selected based on available non-random sampling method. In order to measure the variables, a standard questionnaire was used. The diagnostic, convergent and divergent validity of the questionnaire and the reliability of the questionnaire were also evaluated with Cronbach’s alpha coefficient. The research model was tested based on structural equation method and LISREL software. The results showed that marketing capabilities have a significant effect on the willingness to repurchase in the banking industry, and advertising strategy has a significant effect on the willingness to repurchase in the banking industry.

More capable managers have more knowledge and awareness in relation to customers and macroeconomic conditions and are able to have a better understanding in relation to more complex accounting and disclosure standards and implement them correctly. Capable managers are able to make correct judgments. The purpose of this research is to examine the relationship between managers’ ability to renew financial statements in companies listed on the Tehran Stock Exchange; Which is part of quantitative research in terms of practical purpose and in terms of review nature and in terms of data nature. The statistical population of this research includes all the companies admitted to the stock exchange for the period between 2013 and 2019, and finally, taking into account the mentioned limitations, 106 companies were selected as a sample. In this research, library and field methods and objective sampling were also used to collect and compile data and research information. The findings of the research showed that there is an inverse and significant relationship between managers’ ability to renew financial statements in companies listed on the Tehran Stock Exchange.

The purpose of this study is to empirically examine the impact of organizational governance mechanisms, including the independence and size of the board of directors, as well as the weakness of internal control on the incidence of opportunistic profit management in organizations listed on the Tehran Stock Exchange. The current research is applied in terms of purpose, correlational in terms of implementation method, and mixed in terms of data type. The statistical sample of the research includes 115 organizations active in the Tehran Stock Exchange in a 5-year period between 1396 and 1400. The method of determining the sample is screening. The research data were analyzed using multivariate regression in Evioz software. The evidence obtained from the analysis of the research hypotheses shows that the independence of the board of directors has a negative and significant effect on the incidence of opportunistic profit management. While the size of the board of directors has no significant effect. Finally, based on the obtained results, it was found that the weakness of internal control has a positive and significant effect on the emergence of opportunistic profit management.

Various studies have investigated the impact of different characteristics of auditors on audit quality. However, no study has investigated the impact of the diversity of auditors signing financial statements on this issue. With this point of view, the purpose of this research is to investigate the impact of the diversity of auditors who sign financial statements on the quality of auditing by using two indicators of re-presentation of financial statements and discretionary accruals. For this purpose, from the information of one hundred and twelve companies active in the Tehran Stock Exchange during the years 2016-2016, which were obtained by the method of systematic elimination; Used. The method of data review and analysis is linear multivariate regression using panel data pattern. The final results of the research show that diversity in the signatories of financial statements will increase the quality of auditing and also reduce the possibility of renewing financial statements.

The purpose of the upcoming research is to investigate the effect of change in the value of goodwill on the opinion of auditors, taking into account the intermediate role of the profit management variable. The research method is correlational, and in terms of its purpose, it is considered an applied research. In addition to this, the upcoming research is for the way of compiling library research data. The statistical population of the research is the companies active in the Tehran Stock Exchange during the years 2016-1400. In order to determine the sample size, a systematic elimination method or screening was used, based on which the number of statistical samples was estimated to be 120 companies. For the compilation of quantitative data, Rahavard Navin software and Kodal website have been used. The hypothesis test method is linear multivariate regression, and in order to determine the mediating effect of the mediating variable, Baron and Kenny’s technique was used. Based on the obtained results, it has been determined that changes in the value of goodwill (decreasing its value) have a direct impact on the auditor’s opinion. Also, the results of the second part of the research have also shown that earnings management has a partial mediating effect on the relationship between the change in goodwill value and auditors’ comments.

The main purpose of this research is to investigate the effect of intelligence beliefs, metacognitive beliefs and social adjustment on the academic performance of 9th grade female students of the first secondary school in Aliguderz city. In the current research, the statistical population includes all the ninth grade female students of the first secondary school in Aligudarz, Iran, which is equal to 742 people. 253 people were selected from the statistical population using Cochran’s sampling method as a statistical sample and the sampling method used is simple random. In this research, Hoshi Bababi’s Standard Beliefs Questionnaire (1377), Wells’ Standard Metacognitive Beliefs Questionnaire (1997), Sinha and Singh’s Standard Social Adaptation Questionnaire (1993) and Zarei Majd’s Standard Academic Performance Questionnaire (1400) were used to collect data. Is. Also, the validity and reliability of the variables were calculated, and the variables and their components had good validity and reliability. For data analysis, factor analysis tests and structural equations have been performed using Spss 22 and Smart Pls statistical software. The results of the research show that intelligence beliefs have no positive and significant effect on the academic performance of ninth grade female students of the first secondary school of Aligudarz city, social adjustment does not have a positive and significant effect on the academic performance of ninth grade female students of the first secondary school of Aligudarz city. Also, metacognitive beliefs do not have a significant effect on the academic performance of ninth grade female students of the first secondary school in Aliguderz.

The main purpose of this research is to investigate the effect of micro-organization in increasing the productivity of the organization with the mediating role of agility in education and training schools in the 15th district of Tehran. In this research, the statistical population includes all principals of primary and secondary schools in the 15th district of Tehran, which equaled 250 people. 152 people were selected from the statistical population using Cochran’s sampling method as a statistical sample and the sampling method used is simple random. In this research, a standard questionnaire was used to collect data. Also, the validity and reliability of the variables were calculated, and the variables and their components had good validity and reliability. To analyze data from factor analysis tests, structural equations and Sobel test were done using Spss 22 and Smart Pls statistical software. The results of the research show that there is a significant effect of organizational wisdom on agility in education schools of district 15 of Tehran. Agile has a significant effect on increasing organizational productivity in education and training schools in the 15th district of Tehran. However, there is no significant effect of fragmentation on the increase of organizational productivity in education and training schools in the 15th district of Tehran. Also, in general, it can be concluded; Organizational wisdom has a significant effect on increasing organizational productivity with the mediating role of agility in education and training schools in the 15th district of Tehran.

The purpose of this study is to explain the impact of the auditor’s busyness on the timeliness of presentation and also the quality of financial reports in companies admitted to the Tehran Stock Exchange. Optional accrual items have been used to measure the quality of financial reports. The statistical sample of the research includes one hundred and twelve active companies in the Tehran Stock Exchange during the years 2016 to 2016, which were determined using the systematic elimination method. The data of the research is a combination, by means of which, using the panel data model, and with the help of multivariable regression or the use of Eviuse software, the research hypotheses have been investigated. Based on what was obtained from the statistical analysis, the auditor’s busyness has an inverse and significant effect on both the timeliness of the financial report and its quality.

The purpose of this experimental study is to investigate the impact of the outstanding characteristics of the audit committee, namely the size and independence of the committee, on the credit of companies active in the Tehran Stock Exchange with regard to the mediating effect of risk management. The present study is applied research in terms of objective and correlational-descriptive method in terms of the method, which has been used to analyze its hypotheses by using the panel data method and logistic multivariate fitting. The statistical sample of the current study consists of 120 active companies in the Tehran Stock Exchange between 2016 and 2016, which were obtained through screening. The final results of the statistical analysis show that the independence of the audit committee has a significant and positive effect on the credit of the company. While the size of the committee has no significant effect. At the same time, based on the results, risk management has a partial mediating effect on the relationship between audit committee independence and company credit.

The main purpose of this research is to investigate the effect of organizational culture on competitive advantage through the mediation of knowledge sharing and organizational innovation (case study: Soil and Water Research Institute of Iran). In the current research, the statistical population includes all managers and employees of the country’s soil and water research institute, which was equal to 220 people. 140 people were selected from the statistical population using Morgan’s table as a statistical sample and the sampling method used was simple random. In this research, 4 questionnaires were used to collect data, which include: standard questionnaires of organizational culture, competitive advantage, knowledge sharing and organizational innovation by Mohammad Azim et al. Inferential statistics include: factor analysis tests, structural equation method and Sobel test and it was done using Spss 22 and Smart Pls statistical software. The results of the research show that there is no significant effect of organizational culture on competitive advantage in the country’s Soil and Water Research Institute, and there is no significant effect of organizational culture explaining the mediating role of knowledge sharing on competitive advantage in the country’s Soil and Water Research Institute. However, organizational culture has a significant effect by explaining the mediating role of organizational innovation on competitive advantage in the country’s soil and water research institute.

The purpose of this research is to investigate the effect of the CEO’s power on the quality of financial reports. Thus, this research is an applied research which is considered a correlational research method. The statistical population of this research consists of companies active in the Tehran Stock Exchange, and the statistical sample size of 114 companies has been determined using the screening sampling method. For the power of the CEO, the technique of data coverage analysis has been used, and for checking the quality of financial reports, the modified Jones model has been used. The data was analyzed using the linear regression method and using Eviuse software. Based on the obtained results, the power of the CEO has a negative and significant effect on the quality of financial reports.