mohsen amini khouzani

The purpose of this study is to explain the theory of loose coupling and its operational model. It will focus on the theory of resource dependence, the theoretical foundations supporting the initial model of loose coupling, and complementary theoretical frameworks.

The present study employs a review approach that fosters new, deeper, and broader insights into the phenomenon under investigation by creating synergy. It discusses and examines the operational aspects of loose coupling, the five theories proposed by Orton and Weick, the primary complementary frameworks of loose coupling theory, and multidimensional approaches in performance management systems, with the aim of operationalizing loose coupling.

The researchers proposed an initial model of loose coupling theory by incorporating five additional theories: causality theory, typology, direct effects, indirect effects, and compensation theory, into the resource dependency theory. To transition from the initial loose coupling model to an operational model that fosters innovation and enhances long-term performance and sustainability within a system, a proposed operational model of loose coupling is supported by complementary theoretical frameworks.

Performance management systems, informed by complementary theoretical frameworks and incorporating the initial loose coupling model, are designed to be both independent and integrated simultaneously. The observed effects of coupling on perceived effectiveness and process innovation form the foundation for a discussion on the necessity of coordination and flexibility in management control. Since modern approaches to management accounting aim to establish a connection between efficiency and innovation to meet customer needs, the loose coupling theory serves as a valuable tool in strategic management accounting. This theory determines the extent and manner of the relationship among cognitive, cultural, and normative elements by utilizing their dialectical interactions over a specified time horizon. The present study provides a comprehensive summary and analysis of various research efforts aimed at developing an operational model of loose coupling.

The current research deals with financial sustainability in higher education based on loose coupling theory and revenue diversity, focusing on Islamic Azad University. financial sustainability of Islamic Azad University is very important due to its independence from general budget of country and having a forty percent share in higher education. Dual regions of academic and financial sustainability through loose coupling can be used to create flexible academic units, network relationships and strategic thinking.

The research has analyzed the relationships between loose coupling, revenue diversity and financial sustainability by means of structural equation modeling. The data was collected from the statistical community of Islamic Azad University through a questionnaire.

The results showed that structure of loose coupling is effective on university financial sustainability and this structure contributes to components of financial sustainability through a significant impact on revenue diversification .

Conclusion, Originality and its Contribution to the Knowledge: 

According to research results governance in structures of Islamic Azad University, which benefit from loose coupling and creation of symbiosis between logic of education and the logic of financial sustainability, can take advantage of changes from a fixed environment to a diverse one, changing the structure from a bureaucratic process to a flexible one and Management style changes from authority to collaborative processes, lead to reducing dependence on specific resources and help to create diverse resources and as a result financial sustainability. This research contributes to financial sustainability in higher education system presenting a new operational model.

Loose coupling theory emerged as a new approach in management to understand organizational structure and processes in the field of organizational studies. The purpose of this article is to review the studies and researches that have dealt with the theory of loose coupling and analysis of communication in organizational structure. This article is supported by highlighting the concepts related to the theory of loose coupling through two main dimensions of a dialectical approach, i.e. distinctiveness and responsiveness, and it tries to provide a better understanding of organizational issues by providing conceptual clarity about the main characteristics of organizational couplings and its operationalization. help. A loosely coupled structure represents organizational elements that can be linked together in such a way that they are responsive, but retain evidence of separateness and identity. Stronger coupling creates stability, control, and efficiency, while looser coupling creates flexibility, adaptation, and innovation. Studies show that the main concepts studied around this perspective include coupling components, coupling types, and coupling forms, which are analyzed according to the dialectical relationship between distinctiveness and responsiveness.

The problem of allocation of financial resources in projects is one of the most important problems of mathematical optimization. Incorrect allocation of financial resources can lead to project failure, increased costs, and reduced profitability. The importance of this issue has led to the modeling of a financial resource allocation problem for sustainable projects under uncertainty in this article. A fuzzy programming method was used to control model parameters and GSSA, GA, and SSA algorithms were used to solve the model. In the mathematical model, the goal was to optimize the objective function consisting of predicted return, investment risk, and project sustainability. Mathematical calculation results showed that meta-heuristic algorithms have high efficiency in achieving optimal solutions in a short time. so that the average time to solve them was less than 10 seconds. Also, the calculation results showed that increasing the uncertainty rate leads to increasing the value of the objective function and creating a distance from the optimal point. This is due to increasing costs and decreasing profits in sustainable projects. Finally, usage the TOPSIS method, the ranking of solving algorithms was done, and the GSSA algorithm was the most efficient algorithm among other algorithms with a desirability weight of 0.846.

Financial structure of companies affects value of assets, stock prices and value of companies through cost of capital and net profit. The importance of this issue has stimulated opportunistic tendencies of managers to use these opportunities and apply fraudulent behaviors to guide financing structure of companies in order to protect interests of certain groups. Also, intervention of some internal and external factors limits or enhances the possibility of taking advantage of such opportunities. The purpose of this study is to explain the role and importance of some of these factors such as managers' distrust, audit quality and political communication in the process of influencing fraudulent behaviors on capital and corporate ownership structure to control the effective factors in this field. The statistical population of companies listed on the Tehran Stock Exchange and period is 2011-2021. The statistical sample of the research includes152companies and the hypotheses are tested using multivariate linear regression model and data analysis by panel method. Findings have shown that in addition to a significant positive relationship between occurrence of fraud with capital and ownership structure, the effects of moderation quality of auditing is negative and the interfering effect of Managers’ Overconfidence is increasingly on the positive relationship. Political relations do not have any moderating effects on the relationship between fraud with financial and ownership structure of companies.The results of this study emphasize the importance of audit quality and Managers’ Overconfidence and their control to manage effects of fraudulent misconduct on financing methods and capital structure of companies.

This scientific research aims to investigate the role of reinforcing or limiting the factors affecting fraud-based behavior in companies with opportunistic tendencies on companies' financial decisions. Opportunistic tendencies provide the context for directing many financial decisions to protect the interests of particular groups. On the other hand, the intervention of some internal and external factors limits the possibility of taking advantage of such opportunities or provides the conditions for their use. Studying the subject of fraud and its effects on financial management is crucial, notably with a systematic approach, implying this study's applied objective. Based on the provided comprehensive model, According to the comprehensive model, the present study is intended to explain the current situation in relation to the role and importance of three categories of trust factors, audit quality and political communication on the process of influencing fraudulent behavior on financial decisions such as profit management, risk management, capital structure and The ownership structure of companies has been discussed with the aim of controlling the effective factors in this field. This research is applied in terms of objective. It draws upon a descriptive and survey methodology. The statistical population contains managers, financial experts, and professionals from companies listed on Tehran Stock Exchange. A sample of 348 individuals was selected, and the collected data was analyzed using Structural Equation Modelling (SEM) and the PLS-Smart software package. Findings suggest that fraud significantly affects financial decisions, demonstrating the significant role of trust in mediating between fraud and financial decisions. The Sobel test confirms this role. The research also confirms that the mediating role of political relations and auditing quality in the relationship between fraud and financial decisions is significant in this model.

This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, quality of auditing and political relationships on influencing process of fraudulent behaviors upon risk and profit management of companies in order to control. The effective factors in This regard. The statistical society consists of listed companies in Tehran stock Exchange and statistical sample consists of 152 companies by using financial information of 2011-2021 time period. Hypotheses have been tested by using multivariate linear regression model and data have been analyzed by panel date analysis. findings indicate in addition to significant positive relationship between fraud incident and risk and profit management, political relationship and quality of auditing have negative moderating effects and managerial over confidence results in increasing intervening effect on positive relationship between fraud and risk and profit management..

This study aimed to investigate the influence of cultural factors on the risk power of companies in Iran's stock exchange. The companies surveyed included 178 companies selected by sampling method based on the specified criteria. To estimate the impact of cultural factors on the risk of active companies in the Iranian stock exchange and to analyze the relationships between the variables presented in the model with the use of panel data extracted from the financial statements in the stock exchange and other reports published by both statistical and religious institutions and Cultural was used. In this study, the panel method was used and before that Chow and Housman tests were used to determine the type of test. The results of the study on the effect of cultural factors on the riskiness of the companies active in the stock exchange showed that cultural factors have a significant effect on the standard deviation of the company's returns, the standard deviation of the firm's return on assets and the costs of research and development of the company, and This relationship is negative for all of the three risk aversion factors. In sum, it can be concluded that the promotion of cultural factors in the society influences all three indexes related to the risk appetite of companies in the stock market and thus reduces the risk aversion of these companies.

This study aimed to investigate the influence of socio-cultural factors structure of participation in the stock, according to Securities and Exchange mediator of trust in Iran.
The sample group consisted of 398 samples were selected based on random sampling. For statistical analysis of the correlation coefficient method, hierarchical regression and structural equation modeling (SEM) was used. The results show that although the test variables, socio-cultural factors influence of some variables such as beliefs, participation in stock or reject, such as education, income, and legislation is approved, but by examining the variables of trust, such as optimism, ambiguity aversion and risk aversion and direct and significant impact of these variables on participation in the exchange on the role of influential variables related to socio-cultural factors is stressed. The results of multiple regression analysis correlation and model the role of trust in the relationship between socio-cultural factors contribute to the exchange as a mediator confirmed. In the following through compliance data and conceptual model, structural equation modeling to assess the impact of trust as a mediator was fitted and the Influence of socio-cultural factors by role of mediator Trust on participation in the stock confirmed