جستجوی مقالات مرتبط با کلیدواژه "structural equation modeling" در نشریات گروه "علوم انسانی"

Internal audit is an independent and impartial consulting and assurance activity in order to add value and improve the operations of an organization. The main purpose of this research is to validate the failure model of silence of internal auditors in Iranian companies. Based on the paradigm of positivism and the logic of deductive reasoning, this research has a quantitative approach and in terms of its purpose, it is an applied research, and in terms of its implementation, it is a descriptive-survey research and in terms of time, it is a type of cross-sectional research that It was done in 1402. The research community includes all the members of the audit committee, internal auditors, financial managers and heads of the accounting department of the companies admitted to the Tehran Stock Exchange and the Iran Foreign Exchange. A number of 500 people were selected as the statistical sample of the research through the structural equation modeling sample size calculator and using the simple random sampling method.The data of the research was collected using a questionnaire prepared based on the qualitative research findings of Esmaillu et al. (1402). Data analysis was done using SPSS and SmartPLS software. The findings of the research show that the causal conditions (organizational culture, management support, encouragement for training and innovation, adherence to the principles of professional behavior of internal auditors) on the failure of internal auditors' silence and the failure of internal auditors' silence on strategies (encouraging internal auditors to Participating in decisions and plans, giving the appropriate position to the internal audit unit, formulating transparent policies for reporting and handling) and strategies on audit outcomes (increasing transparency, improving reports, improving the risk management system) and improvement of the internal control system) has a positive effect

Companies with the most efficient value chain thus address success factors and engage less in tax avoidance. This study investigated the effect of value chain efficiency on tax avoidance, shareholder wealth, and cash flows, and then delineated the impact of tax avoidance on shareholder wealth. Moreover, the impact of two key characteristics, company size and debt ratio, on tax avoidance was assessed. The statistical population included the companies listed on the Tehran Stock Exchange, Iran, of which 142 cases were selected as the study samples by screening, and investigated within an 11-year period (2011-2021). The results demonstrated that value chain efficiency has a negative effect on tax avoidance, but a positive impact on shareholder wealth and cash flows. On the other hand, tax avoidance does not influence shareholder wealth, but increases cash flows. Besides, company size has a positive effect on tax avoidance, whereas debt ratio reduces it. According to the results, the synergy of value-creating activities improves operational results by increasing cash flows and also improving the market value of the company. On the other hand, companies that have a more efficient and favorable value chain are less involved in tax avoidance. From a practical point of view, based on the results, tax avoidance cannot be considered a policy aimed at misleading the real value of the company's shares, and managers, investors, and analysts can make better decisions by relying on the operational and non-operational capabilities of the value chain that actually lead to wealth creation.

Manpower of any society is the eternal and active capital of production, creation, material prosperity and achieving spiritual goals and human excellence and other factors of capital and technology are considered as ancillary components. Using the meta-hybrid method, and for this purpose, by searching the databases between 2002 and 2020 and after their step-by-step evaluation, 65 final articles were finally approved, which led to the identification of 4 dimension of institutional socialization tactics (9 collective items, 16 formal items, 7 delegated items, 6 permanent items, 5 consecutive items, 7 fixed items), The consequences of socialization (4 items of task control, 3 items of role transparency, 9 items of social cohesion, 12 items of persistence in the organization), the dimension of proactive tactics (6 items of feedback, 4 items of information, 3 items of public socialization, 2 items of relationship building with the boss), the dimension of proactive consequences (3 items of feedback, 3 items of information, 3 items Relationships with colleagues, 4 items of relationship with the boss), and the identified variables are considered in terms of model level, type, basis and scope of focus, and finally recommended in order to help the organization's employees who are looking for ways to support managers. Considering the existing conditions and acceptance and role-playing within the organization, the variables extracted in the present study should be considered.

The purpose of this research is to present the risk management model of cryptocurrencies in Iran with a combined (qualitative and quantitative) approach. In the qualitative section, a conceptual model was designed by asking 20 experts in the field of cryptocurrencies and blockchain through an open questionnaire. In the quantitative stage, the model was tested with a statistical sample of 102 experts in the field of payments system using the Structural Equation Modeling approach. Data analysis was done in two parts: measurement and structural model. The technical characteristics of the model including reliability, convergent and divergent validity were investigated. In the structural part, research hypotheses were also evaluated. The results show that legal and jurisprudential, technological, political/security and economic risks are among the risks that affect the use of cryptocurrencies. The effect of using cryptocurrencies on benefiting from its benefits was also positively obtained; Therefore, it can be concluded that although blockchain technology and cryptocurrencies have various risks, but it has many benefits that governments can benefit from with appropriate and expert planning.

Today, in order to increase efficiency, effectiveness, reduce costs and improve the performance level of organizations in accordance with the expectations of stakeholders, the performance evaluation system of organizational units is considered important not only in the private sector, but also in the public sector and has become a fundamental challenge for managers. Considering the significant role that defense research and education centers play in the development of the defense industry and as a result the improvement of deterrence, measuring and evaluating their performance in achieving this goal has become increasingly important and the existence of an efficient system for evaluating the performance of these units. In the defense sector, it is an undeniable necessity. Although the evaluation of the performance of these units is done to some extent, the investigations show that the deficiencies in the current system of evaluating their performance are one of the most important reasons for not using it in practice. Therefore, the current research aims to provide a model to evaluate the performance of defense educational and research centers based on multi-dimensional approaches, from their function in meeting defense needs to performance in the axes of interest of various stakeholders. First, by reviewing the previous researches, the evaluation criteria were identified, and then by forming a focus group consisting of 15 experts’ managers and faculty members of defense educational and research centers, these native criteria and some new criteria were added.

The higher the level of corruption in a society, the greater the number of justifications for immoral actions and behaviors. Therefore, companies that operate in highly corrupted environments face a weaker financial reporting system. The current research aims to explain various types of financial corruption and investigate their relationship with financial misstatements. Based on the theoretical foundations, three dimensions of administrative-operational corruption, administrative corruption, and political corruption were identified, and their components and indicators were explained.

The research employed a survey method with a cross-sectional design. The statistical population of the research included faculty members, financial managers, and members of the public accountant community. The sample size comprised 193 individuals, and the data were collected using a researcher-designed questionnaire. To check the validity of the questionnaire, content validity was used and to measure its reliability, Cronbach's alpha method was used. SPSS and AMOS software were used to test the hypotheses.

The results indicated a direct and significant relationship between the commercial and political aspects of corruption and financial misstatements. However, no significant relationship was found between the administrative-operational dimension and the financial misstatements. Moreover, the results of the regression analysis indicated the presence of positive and significant relationships between the dimensions of commercial and political corruption indicators and financial misstatements. In addition, the results of Structural Equation Modeling showed the acceptability of the collected data and the fit of the conceptual model of the research.

It can be argued that corruption in hiring employees and managers alone is not a sufficient factor for the occurrence of corruption and, consequently, distortion in financial statements. However, corruption in the employment of managers and employees can lead to distortions in financial statements through embezzlement, receiving bribes, extortion, influencing company tenders, fraud by managers, and conflict of interests. Also, the results showed that connection with political parties and dependence on the government, connection with special customers and not dealing with new customers and ethnocentrism can lead to distortion in financial statements. This type of communication not only affects the financial resources of the companies but also motivates the managers to provide reports and financial statements under the opinions of the government. Furthermore, on one hand, bribery through management collusion with other people can lead to the concealment of facts and provide misleading financial statements by lengthening and complicating financial reports. In addition, management can distort financial statements through manipulation of financial reports and fraud for personal gain. On the other hand, purchasing goods, materials, and services needed by the company's employees from institutions or companies in which they or their relatives have interests can increase the cost of goods and services, thereby reducing profits. Embezzlement also leads to illegal changes in the company's assets and liabilities. These changes can have serious effects on the accuracy and reliability of financial reporting. Moreover, extortion by employees can lead to the removal of customers and suppliers of raw materials of the company, hence the financial statements are also subject to change. Based on the results of the structural equation model, the indicators used to measure the existing variables have appropriate factor loadings and can be used to measure the variables of administrative corruption, commercial corruption, political corruption, and distortion in financial statements. Also, the results indicate the impact of financial statements on commercial corruption and political corruption.

Considering the necessity of flexibility in the supply chain to manage uncertainties, this research aims to design and explain a flexibility process model for the financial supply chain in Iran's car leasing industry. 

The research method is a mixed-methods exploratory approach. First, 21 qualitative interviews were conducted. Using grounded theory, a financial supply chain flexibility model for Iran's automotive leasing industry was developed, comprising 24 sub-categories within six main categories. Next, 260 questionnaires were distributed and completed in automotive leasing companies in Iran. Structural equation modeling was then employed to conduct a path analysis of the hypotheses concerning the relationships among the model dimensions, and the validation of the model was assessed in the study.

Based on the data analysis, the causal conditions of flexibility include "expectations related to customers," "factors related to suppliers," and "motivations related to financing." The contextual factors contain "legal-regulatory factors," "financial-economic factors," "environmental factors," and "cultural-social factors." The intervening factors of financial supply chain flexibility include "ownership and shareholders of leasing companies," "communication and IT-related factors," "industry systems and infrastructure," and "transportation and logistics." The phenomenon of financial flexibility in the supply chain was defined as "financing solutions," "effective communication of supply chain elements," "factors related to the ability to credit," and "proper risk management." Additionally, the strategies for the flexibility of the financial supply chain cover "innovation and development of new products," "development of sales network and after-sales services," "development of training and service skills," and "development of cooperation between supply chains." The consequences of financial flexibility in the supply chain of leasing companies encompass "increasing the production of automotive products," "increasing the level of access to services," "easier access to financial resources," "improving the circulation of financial information," and "increasing the efficiency of the supply chain." In the quantitative part of the research, based on the results of structural equation modeling and path analysis, it was found that intervening factors affect the antecedents and strategies of flexibility. The antecedents of flexibility have an impact on attention to flexibility. Besides, dimensions such as contextual factors, attention to flexibility, and intervening factors significantly affect strategies for financial flexibility in the supply chain, which ultimately affect the consequences of financial flexibility.

To enhance the flexibility of the financial supply chain, it is advisable for companies to draw insights from successful product development experiences. Additionally, efficient management of after-sales services, building trust and establishing effective communication with customers, and upgrading employees' knowledge, experience, and skills to align with industry developments are essential factors for fostering financial flexibility in the leasing industry.

The objective of this study is to design and validate a human capital governance model with an efficient management approach in Iran’s public organizations, particularly in the Ministry of Industry, Mine, and Trade (IMIDRO). 

This study employed a mixed-method approach. Initially, semi-structured interviews were conducted with 10 purposefully selected human resource managers using grounded theory until theoretical saturation was achieved. The proposed model was then validated through the distribution of questionnaires among 380 managers and employees in public organizations. The collected data were analyzed using structural equation modeling (SEM). 

The results indicate that efficient human capital governance can significantly improve the performance of public organizations. Interview findings and coding analysis revealed that increasing team interactions, improving individual competencies, and optimizing human capital utilization are key success factors in human capital governance. Additionally, the proposed model was confirmed through structural equation modeling. 

The human capital governance model with an efficient management approach can lead to improved organizational performance and the achievement of developmental goals. By creating strong management mechanisms, the model activates human capital capabilities, enhancing productivity and efficiency in public organizations. The findings of this study can serve as a basis for improving human capital governance in other public and private organizations as well.

The aim of this study is to propose a model to determine and explain the antecedents and consequences of online customer experience in social media.

This research was conducted using a mixed-methods approach. In the qualitative section, data were collected through semi-structured interviews with 20 experts in the field of digital marketing and analyzed using content analysis and MAXQDA software. In the quantitative section, a questionnaire based on the qualitative model was distributed among 384 social media users who were customers of online stores. The quantitative data were analyzed using SPSS 24 and Smart PLS 3 software.

The results showed that environmental factors, customer retention, product purchase, customer-centricity, and product significantly impacted the online customer experience, while ease-of-use did not have a significant effect. Additionally, the model developed in the qualitative section successfully explained the relationships between the variables and was deemed suitable for practical application in digital businesses.

This study demonstrated that various factors such as environment, customer-centricity, and purchase processes play a crucial role in enhancing the online customer experience. Organizations can improve customer experience by focusing on these factors and refining their digital strategies, which in turn can increase customer satisfaction and loyalty. The findings also highlight the importance of personalized services and engagement with customers in digital platforms.

The aim of this study is to develop a competency model for jobs at the Bushehr Nuclear Power Plant, a subsidiary of the Atomic Energy Organization of Iran. 

This mixed-methods research utilized both qualitative and quantitative approaches. Initially, qualitative data were collected through library studies and thematic analysis. Based on this data, a questionnaire was designed to gather quantitative information, which was distributed among 90 employees and managers of the Bushehr Nuclear Power Plant. The collected data were then analyzed using structural equation modeling. 

The results of the analysis showed that the proposed competency model had a good fit, with all structural paths being statistically significant. Both technical and managerial competencies played a crucial role in improving employee performance and safety. The model’s goodness-of-fit index was calculated at 0.413, indicating a strong fit. 

This study concluded that developing a multidimensional competency model, including technical, managerial, and communication skills, can lead to improved efficiency and safety in nuclear power plants. Implementing such models in recruitment, training, and employee evaluation processes can positively impact organizational productivity.

This research aims to design and test the success model of e-learning in the educational industry. This study was conducted using the qualitative approach of grounded theory and the quantitative approach of structural equation modeling. Experts, management university professors, managers of e-learning institutes, and experts formed the statistical community, 8 of these people were selected as a statistical sample in the qualitative section and 70 of these people were selected in the quantitative section. To perform the aforementioned analysis, MAXQDA software version 2020 was used in the qualitative section and structural equation modeling software using Smart PLS version 4 software was used in the quantitative section. Qualitative findings showed that the causal conditions of the e-learning success model consisted of 33 primary codes and 6 sub-categories; background conditions included 24 primary codes and 5 sub-categories; the intervening conditions consisted of 36 primary codes and 8 sub-categories. E-learning success model strategies consisted of sub-categories of geographical business development, the role of planning in electronic education, the need to take advantage of today's achievements, the use of e-learning to reduce costs, cultural factors, and e-learning, e-learning requirements, business strategy, designing the basic platform of electronic education, e-learning success requirements, and the ability of electronic educational businesses. Moreover, the findings showed the consequences of the success model of e-learning including the benefits of e-learning, interaction in electronic learning environments, the role of e-learning in educational businesses, community and e-learning, the potential of e-learning, e-learning and business, and its recommendation for electronic education. Quantitative findings also showed that the research model is well-fitted.

The purpose of the current research is to design a model of forgiveness in the workplace using a Mix approach. The research is applied and developmental and was done in two stages. Qualitative part was done by using Grounded theory and data collection through semi-structured interviews with 16 organizational experts. In the quantitative part, the statistical population consisted of all the employees of the government departments of Jahrom ,and the researcher-made questionnaire was distributed and collected among the sample members after verifying the validity and reliability. The sample size was calculated according to Cochran's formula of 354 people and random-quota sampling method. Structural equation modeling and PLS3 software were used to analyze data and test hypotheses. The results of the qualitative part indicate that beliefs, personality characteristics, cognitive characteristics, organizational expediency and occurrence of error, create forgiveness in the workplace. The central phenomenon of forgiveness is person's voluntary will, giving up one's rights, changing feelings and emotions, changing perceptions and thoughts, and changing behavior. The culture of the society, organizational culture, organizational structure and the consequences and conditions of the error are among the factors. The intervening conditions include the factors related to the person making the mistake and the error and the factors related to the work environment and external factors. The results of the quantitative part showed that all research hypotheses were confirmed based on the relationships between the dimensions and components of the model of forgiveness in the work environment in the public organizations of Jahrom city.

considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.