جستجوی مقالات مرتبط با کلیدواژه « organizational characteristics » در نشریات گروه « علوم انسانی »

The purpose of this research is to investigate the interactive effect of organizational characteristics and management accounting techniques on corporate sustainability. In this research, one-way MANCOVA multivariate covariance analysis was used to test the effect of organizational characteristics on management accounting practice. The ordinary least square (OLS) regression analysis method has been used in order to test the impact of management accounting techniques on corporate sustainability and to evaluate the extent of influence of moderating variables (size, life cycle, specialized skills and ownership structure) on The relationship between management accounting practice and corporate sustainability has been used using the modified regression analysis method. The information needed for the research was collected from the financial managers of different levels of 186 manufacturing companies admitted to the Tehran Stock Exchange through a questionnaire, and SPSS 26 software was used to analyze the data. The findings of the research shows that organizational characteristics such as the size and life of the company, at the 99% confidence level and the skills and structure of the company at the 95% confidence level, have a significant effect on the intensity of using management accounting activities. . However, the life of the company has the greatest effect on management accounting activities. Also, the findings show that the relationship between management accounting performance and corporate sustainability is positive and significant. In addition to these organizational characteristics, size, life and specialized skills moderate the relationship between management accounting activities and corporate sustainability. But the ownership structure has no effect on this relationship.

The study is to design a diversity-based human resource management model in order to benefit from the talents of elite youth for Iranian governmental organizations. This research was of a qualitative approach and the content analysis method and Glaser approach were used as the research method. The method of data collection was study of theoretical foundations and in-depth and open interviews with 20 people, including all experts in the field of human resources in 4 governmental agencies of the General Directorate of Taxation (Mining Organization), Ministry of Interior (Regulatory Organization), Ministry of Guidance (Symbolic Organization) and the general offices of Bank Melli (Distribution Organization) which were identified as a statistical sample based on the purposeful selection of 20 people (5 people from each organization). All 20 people in question announced their readiness to participate in the research. The validity and reliability of the obtained codes were confirmed. For data analysis, continuous comparison method was used during the three stages of open, axial and selective coding using Maxi Code Pro software. The data analysis showed that 36 concepts and 4 categories (core code) are among the components affecting diversity-based human resource management in order to benefit from the talents of elite youth for Iranian governmental organizations. These components include individual characteristics (in the center of the model), job characteristics, organizational characteristics, and finally, in the outermost part of the model, the characteristics of managers. This means that managers of governmental organizations are very important in human resource management in order to benefit from the talents of elite youth for governmental organizations.

The importance of the concept of independence in independent auditing is such that it needs little justification to prove it as one of the foundations in the structure of any audit theory. Numerous factors such as financial interests, mental attitude, freedom of action and organizational status, moral attitude, etc. can affect the independence of the auditor. Therefore, the present study examines and models the relationship between organizational characteristics, ethical orientation, and the threat to auditors' independence. 

This applied research is descriptive-survey in nature, in terms of method, correlation. The statistical population was all members of the Society of Certified Public Accountants and 338 people were selected as a statistical sample through random sampling. Data collection tool was a questionnaire and after collecting information from the distribution of questionnaires, the data were analyzed by factor analysis and path analysis using Excel and Smart PLS software.

  The findings showed that organizational characteristics have a positive and significant relationship with auditors' independence and auditors' ethical orientation (experience and objectivity (neutrality) and idealism) has a significant relationship with auditors' independence, but competence has a relationship with auditor independence did not have.   

The promotion of the auditing profession depends on maintaining the independence of the auditor (apparent and real independence), therefore, in order to gain public trust in the reports issued by auditors, serious efforts are needed to maintain both aspects of independence. Are important to the organization. The auditor's ethics are important in the degree of trust in his report and to a large extent the ethical orientation affects his independence.

The main objective of this study is to investigate the role of organizational characteristics in the relationship between management accounting practices and corporate sustainability. Organizational characteristics in this study include size, age, presence of specialist skills and ownership structure. Needed information in this study are gathered from the questionnaire. The statistical sample of this study is consist of 384 individuals of firms accounting/ financial staff in Fars province considered in 1400. To test the hypotheses, information are analyzed by the structural equation modeling. The results of this study showed that there is significant positive relationship between all management accounting practices (ie, size, age, presence of specialist skills and ownership structure) and corporate sustainability. The results also showed that organizational characteristics play a role in the relationship between management accounting practices and firm sustainability. The study advocates for the existence of a standalone management accounting unit/ department to improve the realization of the benefits embedded in implementing contemporary management accounting practice.

This research was conducted with a developmental-applied purpose and with a descriptive-analytical nature in order to identify, explain and measure the effective organizational characteristics in the formation and occurrence of political behaviors in government organizations in a combined (qualitative-quantitative) method. In the qualitative section, using Delphi method, 20 professors and scientific experts were selected as Delphi panels with a combined method of judgment- snowball and were surveyed with a researcher-made questionnaire that organizational components including performance appraisal system, payroll and reward system, Participation in decision making, policy making of managers, organizational justice, progress and promotion, resource scarcity, ambiguity in staff goals and strategy and tasks, organizational conflict and organizational structure were identified and explained. In the quantitative section, based on the results of the qualitative section, a researcher-made questionnaire was designed and distributed among 284 employees of the oil industry in Gachsaran region who were selected by simple random method. The data were analyzed using structural equation modeling and the results showed that the above ten organizational components are significantly related to the formation of political behavior.

Political behaviors are undeniable in today's organizations, which due to the positive and negative effects on the performance and productivity of organizations, has been increasingly considered by experts and researchers. The aim of this study was to identify and explain the formation and occurrence of political behaviors of employees in government organizations in a qualitative manner using the Delphi technique. First, based on the literature, studies and results of previous research and conversations with experts, an initial arrangement based on the proposed factors, components and indicators is designed and based on it, a questionnaire (open and closed) is prepared and using Delphi method in three rounds for opinion polls. It was provided to 20 scientific experts (Delphi panel). The results at the end of the Delphi three cycles and using Kendall coordination coefficient showed that four factors including organizational characteristics with 10 components and 30 indicators, individual characteristics with 7 components and 22 indicators, environmental characteristics with 4 components and 12 indicators And the characteristics of organizational culture and relationship with 5 components and 15 indicators have a significant relationship with the formation and occurrence of political behaviors. The results showed that organizational characteristics have the most important role in the occurrence of political behaviors and individual characteristics, environment and organizational culture are important in the next categories, respectively.

This research was conducted with a developmental-applied purpose and with a descriptive-analytical nature in order to identify, explain and measure the organizational and environmental characteristics effective in the formation of political behaviors in government organizations in a combined method. In the qualitative section, using Delphi method, 20 university professors and experienced managers were selected by a combined method of judgment and snowball and were surveyed with a researcher-made questionnaire in three stages. There were ten organizational components, including organizational structure, performance appraisal system, payroll and reward system, participation in decision making, policy making of managers, organizational justice, opportunity for promotion and progress, lack of resources, ambiguity in goals and tasks, organizational conflict and four Invironmental components involving dynamism and change in the environment, macro-government policies, competition and conflict, the intervention of unions and parties were identified and explained In a small section to measure the results of the qualitative section, a questionnaire (researcher-made) was distributed among 284 employees of Gachsaran Oil and Gas Exploitation Company who were selected by simple random method. Data analysis using structural equation test showed that the mentioned organizational and environmental components are significantly related to the formation of political behavior in government organizations.

The present study was conducted with the aim of identifying and prioritizing the variables forming the successors of leadership in the headquarters of the Disciplinary Command of Qazvin Province. Leadership successors have questioned the need for leadership; in such a way that some of the conditions such as job, individual and organizational characteristics can be considered as a successor to the leadership of the organization and make it impossible for the manager to lead the task.  

The research method is mixed in terms of data nature and applied in terms of purpose. The population of the study includes texts, as well as 10 academic experts in the field of human resource management, whose opinions were used to identify the types of leadership successors. The statistical population of the quantitative section also includes senior managers of the Qazvin Police Headquarters and its statistical sample consists of 7 senior managers of the police force who were selected by judicial sampling method. Also in this study, data collection was performed by distributing a questionnaire. The qualitative analysis method was the thematic analysis method and Mikhailov's hierarchical method was used to rank the data. The validity of the questionnaire was verified through formal and content validity and its reliability was assessed by calculating the discrepancy rate.

This study, while identifying the types of leadership successors in the police force, showed that by prioritizing the variables that make up the leadership model, the police force will reduce the presence and role of leadership in the organization. Prioritization of these factors includes: value characteristics, organizational characteristics, job characteristics and individual characteristics.

Today the university as an effective organization can be, Organizational capacity development as a model of planned change to use Learn to solve problems, adapt to environmental changes, improve their performance and effectiveness in the future. In order to build capacity in universities must intangible assets such as organizational identity focused. organizational identity plays a central role in regulating the behavioral norms of the organization's members. The of finding identity, employees of the important characteristics as the characteristics they attract. The purpose of the present study organizational characteristics that affect organizational coherent identity to the basis for Organizational capacity development.
Material & This research is based on the target application is based on a description of the method of data collection survey. The population of the city of Hamadan University research represents all employees, Sample using Cochran's formula for infinite population, 392 employees randomly from four universities in the city of Hamedan (Bu Ali Sina, Medical Sciences, industrial, Islamic Azad) were selected. Data collection questionnaires organizational characteristics With 29 Question, corporate identity With 8 Question and organizational capacities With 22 Question were evaluated. Cronbach's alpha coefficient, to assess the reliability of the questionnaire was at an acceptable level above 0/90. Data analysis using confirmatory factor analysis and structural equation modeling using LISREL and SPSS software was used.
Discussion of Results & Confirmatory factor analysis results showed all factor loadings (λ) obtained the obvious variables, are statistically significant at the %5 error level. It is obvious that variables fitness model acceptable to measure structures were hidden. Analysis results show that the structural relationships; the effect of a coherent strategy is on the corporate identity of (0/90) considering the significant amount of T statistic at %5 the first hypothesis that the positive impact of the strategy on corporate coherent identity is confirmed. The effect of other variables affecting coherent corporate identity in order to is, Tools and support (0/86), quality management (0/83), internal communications (0/87), openness and dynamism (0/79), Considering the significant amount of relevant statistic T to each of them at the level of 5% error, Fourth and fifth hypothesis that the positive effects of other institutional factors affecting organizational identity verification are integrated. Coherent corporate identity in relation to the impact on cohesion, the positive effect is of (0/94), considering the significant statistics at %5 T, Sixth hypothesis is confirmed. The effect of coherent identity to other organizational structures pave the way for the development of institutional capacity is in order to, Informal communication (0/87), the centralization (0/79), feedback-control system (0/84) and organizational performance (0/80) Considering the significant amount of relevant statistic T to each of them at the level of 5% error, The seventh to the tenth of a coherent identity hypothesis positive impact on other organizational structures organizational capacity will be verified. Finally, the index values of the goodness of fit of the structural model research all were acceptable limits. This shows that good research model fitted to the data or the is structural model. Therefore say the results of the activities of the staff to achieve the goals described in terms of organization and social activities, can be effective in enhancing the identification of employees. In addition, increasing staff participation in organizational decision and enhance the sense of responsibility and staff Encourage responsibility for their orientation through a fair reward system will be facilitates access to the development of institutional capacity. Accordingly, the organization of the coherent identity is more important, access to opportunities and conditions for the development of organizational capacity will be easier.

The aim of this study is to investigate the effect of human capital and organizational characteristics on the business value of information technology. The study was a descriptive survey. The population of this study was 270 staffs of the Ministry of Health located in Tehran. To collect the required data, a stratified sampling technique was utilized and a sample of 155 people was selected using Cochran’s formula. Data were collected using a researcher made questionnaire and its reliability was calculated using Cronbach’s alpha technique. The results show that, the impact of human capital on the business value of information technology is significant. In other words, the findings suggest that as the human capital is increased, the business value of information technology is increased as well. On the other hand, the results show that organizational characteristics have no significant impact on the business value of information technology.

The aim of this study is to investigate the effect of human capital and organizational characteristics on the business value of information technology. The study was a descriptive survey. The population of this study was 270 staffs of the Ministry of Health located in Tehran. To collect the required data, a stratified sampling technique was utilized and a sample of 155 people was selected using Cochran’s formula. Data were collected using a researcher made questionnaire and its reliability was calculated using Cronbach’s alpha technique. The results show that, the impact of human capital on the business value of information technology is significant. In other words, the findings suggest that as the human capital is increased, the business value of information technology is increased as well. On the other hand, the results show that organizational characteristics have no significant impact on the business value of information technology.

Customer satisfaction is known to be the key determinant of business success in manufacturing and service organizations, both in public and private enterprises. This study investigates the impact of organizational characteristics on adoption of customer relationship management (CRM). For this purpose, a survey research was conducted among 9 imported car dealers using a designed questionnaire. A sample of 54 from top managers of regional companies was drawn to collect research data. The results using path analysis technique showed that; perceived usefulness of CRM acts as an intervening variable between impact of organizational characteristics and adoption of CRM. The findings also revealed that organizational characteristics have a significant effect on perceived usefulness as well as adoption of customer relationship management

The development of technology has had various and vast impacts on the different aspects of human life. Telecommuting is a modern work arrangement with different advantages at the individual and organizational level. This paper aims to make estimation for telecommuting based on organizational characteristics, particularly organizational position and organizational unit. After a review of the pertaining literature, the proposed methodology is presented, followed by data gathering and field study. Results of the study indicate that 1.66 days telecommuting per week for the sample of government employees is suitable. It is also concluded that at least one day telecommuting per week is suitable for every organizational unit.