abbas moghbel baarz

The increasing growth in information and the complexity of organizations and the dimensions of organizational issues on the one hand and the serious limitations of human resources and financial resources despite the unique mission and supervisory roles considered for the Supreme Audit Court of Iran, on the other hand, the adoption of new approaches in supervision including the intelligentization of the remarkable portion of processes and the use of information technology capacities have made it an undeniable necessity for such organizations. Based on this, in recent years, the discussion of intelligentization is raised as a basic necessity in many organizations. But the first and very basic issue for such a development is the uncertainty of its concept, dimensions, and components, which have been neglected to a large extent. For this purpose, in this research, using the Interpretive-Structural modeling approach as the main research method and using the soft systems methodology as a secondary and supplementary method, after explaining the concept of intelligent audit, the components and elements of intelligent audit at the level of the Supreme Audit Court and the model of Its cognitive mapping was designed. Finally, after leveling the elements, the fourteen identified elements were categorized into three general categories: "drivers and requirements", "design and implementation elements" and "outputs" and the relationships between them were analyzed.  

Introduction:

With the ever-increasing changes and the formation of new needs, revising processes, including regulatory processes, is an undeniable necessity, and using new tools and methods is of fundamental importance for regulatory organizations, including the Supreme Audit Court. Because, on the one hand, the increasing growth of information and the complexity of organizations and the dimensions of organizational issues, and on the other hand, the serious limitations of human resources and financial resources, despite the unique mission and supervisory role considered for the National Audit Office in the laws and regulations, the importance of updating the processes of this supreme supervisory body and the use of new supervisory tools have doubled.Case studyIn this research, the Supreme Audit Court of Iran has been selected as the subject of study due to its position and basic duties. According to the laws and regulations, the Supreme Audit Court, as a supreme supervisory body, has the duty of monitoring, reviewing and controlling the resources and expenses of the entire country's budget, the properties and assets of the executive bodies, and in general the protection of funds, properties and assets subject to public ownership.

Materials and Methods:

In order to identify the elements of intelligent auditing, along with semi-structured interviews, Soft Systems Methodology (SSM) was used. For this purpose, more than 40 hours of interviews were conducted with 29 experts. After implementing Soft Systems Methodology, intelligent audit elements were extracted, modified, and finalized with the help of experts in a round-trip process. In the next step, to model and prepare the cognitive mapping of elements, an Interpretive-Structural Modeling (ISM) questionnaire was designed and distributed among experts, and finally, the outputs were summarized and analyzed based on 15 completed questionnaires.

Discussion and Results:

The identified elements of intelligent auditing in the Supreme Audit Court are: 1. Integration of information and financial systems of executive bodies 2. Online or timely access to data of executive bodies and information systems 3. Validation of systems of executive bodies 4. Design and use of artificial intelligence tools 5. Training and recruitment of required specialists 6. Redesigning the structure and processes of the court based on the requirements of intelligence 7. Timely warning of violations, crimes and malfeasance 8. Automated processes as much as possible 9. Change management 10. Designing and using data analysis tools 11. Knowledge Management (accumulation, classification and presentation) 12. Systematic management of audit processes 13. Country governance monitoring dashboard 14. Systematic identification of control weaknesses of executive bodies. The cognitive mapping of these elements was determined during the structural-interpretive modeling steps, and finally, these elements were categorized into three general categories: "drivers and requirements", "design and implementation elements" and "outputs", and the relationships between them were analyzed. Also, the graph of influence and dependence of elements was drawn.

Conclusion:

"Education and recruitment of required specialists" and "redesigning the structure and processes of the Court based on the requirements of intelligence" are considered the most basic matters and perhaps it can be said that the starting points of audit intelligence in the Supreme Audit Court. Also, "change management" plays an essential role in the process of intelligence and will somehow facilitate this process. In general, without the implementation of drivers and requirements, the success of intelligent audit in the Supreme Audit Court of Iran seems unlikely.The design and implementation elements of the intelligent audit are all placed on the same level, and the mutual communication of these elements with each other indicates the necessity of their joint implementation to form an intelligent audit. The mentioned elements form the main part of the intelligent audit in the Supreme Audit Court and their collection forms the expected outputs of the intelligent audit.Also, the four elements of the first to fourth levels show the outputs of intelligent auditing. With the correct execution of the previous items, these outputs are expected to be achieved.

The purpose of this study, is to use the total system interventions (TSI) approach in identifying and selecting appropriate methodologies for designing a good budgeting model in the public division of Iran.

Design / Methodology / Approach:

The approach used in this research is a total system interventions and is a qualitative research in terms of data collection. Because its findings have been obtained through interviews with experts in the field of budgeting and the field of systems, and through the analysis of themes and metaphorical analysis. Research

In this stage, according to the results of the interview, two dimensions of complexity and the degree of common goal were determined in each stage of the budgeting process.Then, considering the appropriateness of the methodologies with the dimensions of the problem and the purpose of the research, ie identifying and diagnosis of the system, the appropriate methodologies were selected.

Limitations & Consequences:

Lack of easy access to experts as well as decision problems in choosing a methodology due to the variety of  methodologies, were some of the limitations of this research. In future research, a total system interventions approach can be used to identify and select other methodologies, as well as in similar areas.

Practical Consequences:

The model obtained from this research can be used in diagnosis and pathology of the budgeting system and as a result, designing a good budgeting model in the public division of Iran.

Innovation or Value of the Article:

The innovation of this paper is the identification and selection of a combination of systemic methodologies in the design of the public budgeting system using the total system interventions approach.

Due to the entry of companies into the competition among the networks the ultimate success of companies depends on the ability of management to integrate the interconnected network of interfirm relationships. Hence, this has required the identification of the structural characteristics of the networks for their better management. Traditional modeling and analysis approaches focus on individual firms or use a dyadic lens. This approach, however, fails to account for the systemic effects resulting from the complex topological and behavioral aspects inherent in supply networks (SNs). In spite of economic importance, little is known about diversification in the structural shape or topology of SNs. Therefore, many researchers have emphasized the use of social network analysis as a tool for morphological analysis of SNs. In this regard, this study examines the structural characteristics of the supply network in the Iran automotive industry for understanding the structural difference between the high-performing companies and the others in their network. The results showed that high-performing companies are not properly configured to respond to market requirnments and have little agility in this regard. Also, they exhibit significant relational power, more timely access to resources, greater levels of knowledge sharing and learning among SN members. In other words, they manage their relationships in a way that facilitates sharing of knowledge and learning.

Many products are produced in networks of firms connected to each other by transactions. From a supply network perspective, the relative position of individual firms with respect to one another affects both strategy and behavior. Despite the importance of such networks little is known about relationship patterns and structural complexity of them. Social network analysis (SNA) approach is a proper method for modelling and understanding structural attributes of such networks. Hence, this study identifies those centrality measures of SNA highly related with supply network efficiency, using buyer-supplier relationship data collected from 45 steel companies in Iran. In a multistage procedure, a DEA model (BCC-input oriented) is used to calculate firm level efficiencies and SNA is applied to measure centrality metrics in supply network. Then, these variables are applied in data panel regression with constant effects to identify those variables most relevant to productive efficiency. The results indicated productive efficiency has positive association with in- degree and betweenness centrality and negative association with out-degree centrality in logistic flow network. Also, in the contractual relationship network, productive efficiency has positive association with degree centrality and negative association with eigenvector Researches in the literature have confirmed although not without exceptions

Considering the broad approach of innovation and the with respect to the innovation development depending on social, economic, institutional of a region as well as path dependency, one of the basic principles of regional innovation policy is the lack of compatibility of policies of successful regions in other regions due to different policy context and path dependence. In developing countries such as Iran, due to the wide variety of cultural and territorial conditions, the importance of this issue is increasing. On the other hand, considering the increasing attention of policy makers to the issues of regional innovation development, such as the development of strategic plan for the development of provincial science and technology, correct understanding of this concept, as well as a conceptual framework is needed to allow for appropriate policy analysis and suggestions. In this research, in addition to explaining the cognitive map of knowledge in this area, the conceptual framework (IDCR) as well as its components, is described.

Rationality is one of the most complex and most essential issues of epistemology. There is a great deal of literature about the rationality and the concepts associated with it. Nevertheless, the rationality and indicators of correct reasoning have always been and may be discussed as challenges. Therefore, according to the social and cultural context of the organizations in the country, this research is aimed at designing a multilevel organizational model of rationality with an Islamic approach. This research is qualitative in terms of data, and it is basic in terms of the result. In terms of purpose, it is an exploratory research. Religious sources used in this research include the holy Qur’an and the Hadiths of the Infallibles (AS). Using the content analysis strategy, which is a method of qualitative research, all the verses and Hadiths related to reasoning, rationality thought, and related subjects were reviewed. They were coded according to grounded theory method. Al-Mizan, Noor, and Rahnama Interpretations were referred to analyze the contents of verses. For the analysis of the content of Hadiths Osool Kafi, Mizanolhekmah, and Jameolahadith software were used. The results indicated that the model of rationality in the organization with Islamic approach consists of eleven dimensions, which were classified into three levels of institutional, organizational and practical.

Todays, complexity of business, uncertainties and environmental fluctuations put supply chains against a variety of risks. Therefore, supply chain management should move towards different and innovative approaches so as to enhance its capabilities to deal against these risks. This paper aims to investigate further the concept of resilience and studies in this field and suggest a comprehensive model for measuring resiliency of supply chain through Structural Equation Modeling (SEM) approach. The statistical population in this study is all expert staff of production, distribution and sale in Iran Khodro Company and in order to collect data a questionnaire containing 49 questions with 5-point Likert spectrum was used. The results of the model indicate that flexibility, risk management culture, collaboration, redundancy and agility have the most important role in explaining changes in supply chain and the model was able to explain %99 of these changes. In the end of this study, give some suggestions to improve resilience in supply chain.

Nowadays Balanced scorecard has a critical role in implementing strategies for many organizations. Strategy map as the 3rd generation of BSC by inverting mission and vision into strategic objectives is the linkage between formulating and implementing strategies. However, the methodology of developing strategy maps has many ambiguities. This study with inspiring by other authors and exploring literatures representing an improved methodology to resolve three identified short comings or improvement potential. Using QFD and fuzzy screening, fuzzy cognitive maps and considering fuzzy environment a step-by-step methodology represented to considering strategic objective refinement, causal effects modelling and human subjectivities. Finally the methodology has applied in a practical case.

Supply chain performance measurement is one of the most important aspects for the continuous improvement of supply chain management which has been a major component of competitive strategy to enhance organizational productivity and profitability. Due to the unique characteristic of services, which distinguish them from goods, the performance measurement of service supply chains still have not received adequate attention from researchers or practitioners. So, this research based on Fuzzy Cognitive Mapping(FCM) develops a model for service supply chain performance measurement. By helping of in-depth interviews was made by experts of insurance industry in Iran, the concepts and aspects of service supply chain management performance measurement (SSCMPM) were defined and then based upon the knowledge of the experts of this field causal map of SSCPM designed. The model of this research by blocking the Aggregated Map of expert has developed. Indexes of FCM model indicate that supply chain service quality and strategic planning blocks is the most important than others. The SSCPM model developed in this research may be used as a basis for models of service supply chain excellence.

Nowadays, use of public transportation is one of issues that is associated with different aspects of life quality. According to measures taken in our country in order to targeting the subsidies, it is necessary to work more researches in the field of transportation marketing and Recognition of passengers or customers types in this market. To develop strategies for increasing the use of urban public transportation, it's important to recognize their needs. Traveler’s segmentation helps decision makers to identify and response to them. The purpose of this research is segmenting the transportation market according to attitudinal factors. Statistical society in this research is Tehrans sixth residents that was selected 391 persons by random sampling. To analyze data we used cluster analysis. From results of the cluster analysis that done based on attitudinal factors, we recognized three segments of the market: the first section who gave much importance to productivity and beneficiaries were named, the second part who gave great importance to the comfort and welfare and comfort seekers were named and the third segment, who called time-based because the speed and timing were important for them. Also the relationship between diverse demographic variables with segments was studied and recognized that: age, education, marital status, preferring to use transport is related to clusters.

Enterprise risk management (ERM) has emerged as a new paradigm that emphasizes a strategic, enterprise-wide focus on risks. Conceptually, ERM is a systematic approach to identifying, assessing, prioritizing and controlling risk exposures and their integral and cumulative effects throughout an organization in a coordinated, consistent manner.Given the potential impact of failure to manage risk on the performance of an organization, it might be somewhat surprising that risk and its management have become of concern to the wider business community only relatively recently. The central aim of this research is to extract and classify the components and dimensions of enterprise risk managementthrough the qualitative method of meta-synthesis.The research tools, documents and proofs are used for analysis which counts to 31 researches totally. The method of coding is based on the open coding approach. The results have shown that the identified 58 Components (codes) can be categorized in six major dimensions namely establishing the context and objective setting, identification and definition of risks, measurement and analysis of risks, risk response, information, and monitoring and review. 

Nowadays, strategy maps are dominated tools that linking strategy formulation into implementation. Many organizations using this tool and utilizing its benefits. Of course some of its specifications have been neglected and also could be improved. This study used fuzzy cognitive maps (FCM) and presents a step-by-step approach. Therefore, at the first step causal relations will model and then effect paths extracts refers to experts opinions. At the next step FCM will simulate considered scenario. Generally final aim of this study is turning strategy map from a static image to a dynamic tool. Ultimately, represented approach applied in a practical case.

Strategy maps represent the way of value creation in each organization. Nowadays, Implementation of strategy is the main concern of all organizations. Strategy map establishment is the starting point of strategy implementation. Since emergence of strategy map, there are some shortcomings in its methodology that frequently quoted by many of researchers. One of these short coming is the shortage of a mechanism for refinement of objectives which are candidate for entrance into map. Organizations in practice have obsession and avidity to determine more number of objectives in strategy map. The study represented a step by step approach to obviate this problem using quality function deployment (QFD) as a helpful tool and fuzzy screening method. Finally, suggested approach was applied in a practical case and conclusions were explained.

Applying any kind of manufacturing strategy, on the one hand, needs to identify and monitor the current state of the system at the internal and external levels. On the other hand, it needs to provide strategies for improving the system. In this paper, a three-step manufacturing strategic model introduced by using Miltenburg model and focusing on five manufacturing strategic goals (production system, manufacturing outputs, manufacturing leverage, production capabilities and competitive analysis). First, the production system determined based on four indicators of production’s volume and variety, kind of plant layout and material flow. Then, six manufacturing levers (human resources, organizational control and structure, sourcing, production planning and control, process technology and facilities) determined and capabilities of each one evaluated. Next, manufacturing outputs (delivery, cost, quality, performance) have been prioritized using the analytic hierarchy process technique to identify characteristics of the favorable production system. Furthermore, competitive analysis applied to verify the position of the company and its competitors in the market. In the final step, considering the results of previous steps, improvement strategies have been formulated so that the production system will change to favorable system. If the current system needs basic changes, the improvement process will be operational by focusing on improving the manufacturing levers. In order to display the capabilities of the proposed model, a mineral water company was selected as a case study. The results showed that the company's production system is Equipment-paced line flow production system (EPL(and the company's strategic output (calculated by AHP) is the cost. Achieving manufacturing strategy, objectives of organization and competitive analysis were conducted. Results showed that the current manufacturing system must change from ELP to continuous flow manufacturing system. Furthermore, adjusting the manufacturing levers is necessary - particularly human resources- to implement the new proposed system, effectively.

With regard to the increase of competitive atmosphere and companie's endeavors to capture more segments of the market, the necessity of codifying new models to apply competitive strategies, seems more momentous than before. Accordingly, with due respect to cost management, both attracting customer's satisfaction and maintaining profit margin of the manufacturers look to be highly essential. The present research was carried out to design an appropriate model for the organizational change strategy in the cost management of Iran Khodro Company's Supply Chain. The research looks into the elements influencing the cost management, i.e. behavioral and structural factors as well as competitors and technology through the community, via conducting extensive studies on the change known models and identifying the effective elements in creating change in the cost management with regard to organizational behavior approach. Hence, a conceptual Model was demonstrated in terms of the relations between the four major aspects influencing the cost management and ten variables creating such aspects as well. In relation to the behavioral aspect, the influencing elements were studied at three behavioral levels, namely individual, group and organization levels. In relation to the competitors, the effects of being a single source and the structure of companie's costs, and in relation to technology, the effects of productionand information technologies were assayed. In relation to the structure, the effects of complexity, formality and concentration on the change strategy of Cost management were observed. The questionnaires distributed were then collected from 41 A-grade manufacturers in the Parts Supply Chain of Iran Khodro Company. The results showed that among the introduced elements in the conceptual model, the effect of competitors on cost management was not affirmed. Besides, the study on the supplier's behaviors showed that it influences the strategies of cost change management only at organization level. The effect of organizational structure on cost management was confirmed based on the complexity of the elements only. Therefore, we can come to the conclusion that elements of formality and concentration have no or have an insignificant effect on the proposed model. However, the fundamental result of the research confirmed the relation between technology and cost management within the two areas of production and information technologies.

In this paper, our aim was to get a definition of reputation that can be accepted in management literature. But the results of the research showed that there is not a common definition over reputation, because the meaning of reputation has been examined in diverse areas and domains. However, through collecting different definitions about reputation in various areas, the research attempted to present a new model of corporate reputation. The proposed corporate reputation model is a combination of corporate identity mix, corporate image, organizational culture, corporate social responsibility, crisis management and their relationships. The model was tested by path analysis model on seven Iranian banks. In the reminder of this paper, new suggestions offered for the bank managers. Futher, the stakeholders conceptual differences about the constructs were explored.

In this paper, the concepts of corporate identity and corporate identity elements have been examined in detail. The study explores and ranks the corporate identity elements in Iranian organizations. Therefore, the suggested model was tested by statistical analysis, and our sample was made up of seven governmental Iranian Banks in Tehran. The results of the research showed that corporate identity is made up of, corporate behavior, corporate personality, corporate communications, and symbolism. The paper ends with several suggestions.