آرزو خسروانی

This research was done with the aim of designing the accounting model of strategic management in the banking sector with an interpretative structural approach. The information needed for the research to present the model was collected from among the experts, that is, 16 management accounting experts in the banking field. In this research, a model for strategic management accounting in the banking sector was designed using Interpretive Structural Modeling (ISM). The results showed that the accounting factors of strategic management include increasing strategic competitiveness, improving performance and management reports, optimal management of resources and costs, improving internal control systems, making effective organizational decisions, creating sustainable competitive advantage, strategic planning and budgeting based on information systems indicators. It will include adapting the bank's structure, improving the information structure, upgrading costing strategies, creating a value chain, validating information and reports. Also, organizational culture factors including innovative and creative culture, culture of adaptability and adaptability, promotion of culture of accountability and culture of meritocracy in addition to promotion of accounting factors of strategic management can improve and promote accounting factors of strategic management including increasing strategic competitiveness, improvement of reports through the promotion of information systems. functional and managerial, optimal management of resources and expenses, improvement of internal control systems, adoption of effective organizational decisions, creation of sustainable competitive advantage, strategic planning and budgeting.

Risk analysis and its management is very important in the financial field and is considered as one of the most fundamental principles of investment management. Due to the developments of financial liberalization and banking innovation, the nature of banking risks has changed, which leads to the use of new financial instruments. So banks are increasingly adopting risk assessment to avoid it. The purpose of this research is to predict and analyze the arrival of financial risks using artificial networks. The type of research method is descriptive and analytical and the method of collecting information is based on library studies and the tool of collecting data. The results showed that the use of artificial intelligence in the private sector is increasing rapidly. This puts pressure on financial managers to use artificial intelligence to maintain their efficiency. Although AI has significant benefits, it also poses challenges, particularly for financial stability. CFOs are rapidly expanding their use of artificial intelligence in financial regulation. Competitive pressures are driving the rapid expansion of AI in the private sector, and authorities must keep up if they are to remain effective. According to research findings, artificial intelligence can be useful in financial and accounting risk management. By using artificial intelligence algorithms and models, risks can be identified, analyzed and improved. Also, by using artificial intelligence in financial management based on artificial intelligence, it is possible to analyze and predict market trends and various investments, and based on that, better decisions can be made in the field of investments.

This research was carried out with the aim of providing an audit quality model based on blockchain technology. This research is a fundamental research in terms of dealing with the basics of identifying factors affecting the quality of auditing based on blockchain technology. It is also a practical research due to providing practical recommendations. Therefore, it can be said that this research is of fundamental-applied type. In order to collect the required information, 15 independent auditors of accredited auditing institutions of the Stock Exchange and Securities Organization and companies admitted to the Tehran Stock Exchange were interviewed as experts. In this research, a model for audit quality based on blockchain technology was designed using Interpretive Structural Modeling (ISM). The results showed that the 15 components of the model are placed in three levels. Component 15 (it is the dependent variable of the model), which is located at the first level of the ISM graph, is the most effective and dependent component of the model. In the last (third) level, the components of high transaction security, decentralization, easy tracking of information and transactions, the possibility of multi-party accounting, elimination of traditional audit methods, facilitation of secure online transactions, and the creation of smart contracts are the most effective and influential components of the model. In the second (intermediate) level, the components of high transparency of information, high accuracy, high speed, automatic processing of information, full implementation of the governance mechanism, limiting embezzlement and opportunistic behavior and spending less time and cost of audit are placed on the 15th component which is in the first level. They are supposed to affect and be affected by the components that are on the third level.

 Considering the importance of capital market as a source of financing for Iranian industries in this research, it is attempted to identify, classify and model factors affecting investors' behavior in Iranian capital market using qualitative research method. Accordingly, by interviewing thirty senior experts, 16 key themes were identified based on a paradigm model and structured in six dimensions: motivation, personality, and attitude as "causal conditions"., Media as "interventionist", self-esteem, social status, and financial literacy as "context", social interactions, mental accounting, business intelligence, emotional intelligence, foresight and risk tolerance as "interactive dimension", behavior Investors as the "pivotal phenomenon" and the amount of market investment and capital market performance as the "consequence dimension". The quantitative part of the model was tested by structural equation modeling and the status of the variables was tested by one sample t-test. The capital market is inappropriate. It also found that financial literacy, business intelligence, and futures were the most important factors influencing investor behavior.

 Due to the importance of the capital market as a source of financing for the country's industries in this study, using the data-based qualitative research method, human and social factors affecting the behavior of investors in the Iranian capital market are identified, categorized and modeled. Accordingly, by interviewing thirty senior experts in the employment of investment companies in Tehran, 16 main categories were identified based on a paradigm model that is structured in six dimensions: motivation, personality and attitude as "causal conditions". , Media as "intervening conditions", self-confidence, social status and financial literacy as "underlying conditions", social interactions, mental accounting, business intelligence, emotional intelligence, foresight and risk tolerance as "interactive dimension", behavior Investors as a "pivotal phenomenon" and the amount of investment in the market and the performance of the capital market as a "consequence dimension". In the quantitative part, by distributing 384 questionnaires, the obtained model was tested by structural equation modeling and the status of variables was tested by t-sample. The results showed the status of mental accounting variables, business intelligence, emotional intelligence and average investment in the market. And the changing state of capital market performance is unfavorable. Also in ranking the factors affecting the behavior of investors, it was found that financial literacy, business intelligence and foresight are the most important. 

In the present study, the effect of social factors on the behavior of investors in the Iranian capital market was investigated. The present study is an applied research in terms of purpose and to examine the relationships between variables among descriptive-survey research. The statistical population of the present study was real investors with a high volume of investment in the Tehran Stock Exchange. 384 people were selected for distribution of the questionnaire and data were collected by simple random sampling method. In the present study, a questionnaire whose validity and reliability were assessed was used to collect data. SPSS and lisrel software were used for statistical tests. The results of the research model test showed that social interactions have a significant effect on foresight and risk tolerance. The media also influences futurism and risk tolerance, and social status affects risk tolerance. Foresight and tolerance also have a significant effect on investor behavior, although the impact and social status on foresight was not confirmed.