جستجوی مقالات مرتبط با کلیدواژه « نوآوری » در نشریات گروه « حسابداری »

The representation theory explains how the board is formed, the characteristics of the board, and the selection of directors. All of these events underline better financial performance. The shareholders have empowered managers to set the company’s goals and they employ various tools one of which is managerial accounting to achieve those goals. In this study, using the information of 27 top listed companies in 1398, data related to innovative managerial accounting techniques were collected through a 19 item questionnaire designed by researchers. Data related to performance measurement were collected from Codal site the results of the research revealed that the size of the board of directors has no effect on the mediating role of innovative managerial accounting techniques and this can be attributed to the amendment of Article 107 of the Commercial Code. Also, the non-duty of the chairman of the board has been confirmed by considering the mediating role of innovative managerial accounting techniques, which can indicate the impact of using new methods. The issue of the CEO's membership in the board has not been confirmed by the mediating role of innovative managerial accounting techniques. According to the research findings, it is suggested that major shareholders, take into account the impact of the mentioned characteristics, in selecting the board of directors in order to achieve better performance.

The purpose of this study is to identify the criteria for measuring corporate governance variables and the efficiency of investment and conservatism and to measure the impact of independent variables on the dependent with respect to the moderating role of audit conservatism. The methodology of this research was a combination that in the first step, in order to identify the criteria for measuring the research variables, meta-analysis was used with the participation of 15 experts in accounting and financial management as panel members. Then, in the form of interpretive / structural analysis, an attempt was made to arrange the approved measurement criteria from the Delphi analysis stage in the form of a range from the least effective to the most effective measurement criteria. Finally, the selected measurement criteria as the most effective criteria for measuring research variables were developed in the form of hypotheses to be examined based on regression analysis in the period 2012-2018 based on the creation of 714 year-company observations. Results in the qualitative part of the approval of 8 criteria for measuring the corporate governance system; There are 6 criteria for measuring investment efficiency and 5 criteria for measuring accounting conservatism. The results in the quantitative part also showed that corporate governance has a positive and significant effect on investment efficiency. It was also found that conservatism intensifies the positive impact of corporate governance on investment efficiency.

With the increase in the level of competition and the need for greater flexibility in production, companies have tended to collaborate with other companies and outsource activities in order to increase their market share and gain higher profitability. However, the extent of the impact of this outsourcing on the financial performance of companies is not known and this impact can be affected by mediating and moderating variables. The purpose of this study is to investigate the influence of companies' financial performance on their global outsourcing along with the role of innovation orientation and their relational capital with other companies. This research is practical in terms of purpose, and in terms of research method, it is in the field of correlational descriptive studies. The statistical population of this study is the manufacturing companies in Eshtehard Karaj Industrial Town, including (576) companies, which were selected using the Morgan sampling method and the random selection method, a sample size of 236 people. Data analysis was also done with structural equation approach and using P.L.S software. The findings showed that global outsourcing has a significant positive effect on the financial performance of companies, especially with the mediating role of innovation. Meanwhile, the more the company's communication capital with supplier companies, the greater the impact of outsourcing on innovation and, in turn, innovation on the financial performance of companies.

This Research Examines the Effect of Customer Focus on Risk, Innovation and Stock Returns in Companies Listed on the Tehran Stock Exchange during the Years 2016 to 2020. The Research method is Correlational. In this Study, the Statistical Population of this Study Consists of all Companies Listed on the Tehran Stock Exchange. Which was selected by Systematic Removal of 105 Companies. The Results of this Study on the First Hypothesis show that Customer Focus has a Significant Effect on Risk. The Result of the Second Hypothesis was that Customer Focus has a Significant Effect on Innovation. Also, the Result of the Third hypothesis Showed that Customer Focus has a Significant Effect on Stock Returns. In the First Hypothesis, the Control Variables, Research and Development Cost, Firm size, Tangible Assets, Intangible Assets, Return on Assets, Corporate Growth, Operational activity Cash Flow had a Positive and Significant Effect on the Corporate's Risk, But Financial Leverage Variables, Equity Income, and The Book Value did not affect the Market Value. In the Second Hypothesis, the Control Variables of Product Market Competition, Firm Age, Cash Flow of Operating Activities, Profitability, Corporate Growth, had a Positive and Significant Effect on Innovation; But the Variables of Firm Size, Financial Leverage, Operating Efficiency had no Effect. In the Third Hypothesis, Control Variables, Firm Size, Book Value on Market Value, Asset Return had a Positive and Significant Effect on Stock Return; But the Investment Ability Variable had no Effect.

Investigating the impact of knowledge management on the intellectual capital, social capital and innovation of the company, first, the statistical description of the data obtained from the implementation of the questionnaire is discussed, and then the proposed hypotheses are tested. In order to describe the mentioned data, the mean, standard deviation, minimum, maximum, frequency and percentage indicators were calculated using SPSS software, and at the inferential level, confirmatory factor analysis and structural equation modeling (SEM) were used using Lisrel software to check the hypotheses. .The findings show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management has a significant impact on innovation. However, intellectual capital and social capital have a significant impact on innovation. On the other hand, knowledge management through the mediation of intellectual capital and social capital has a positive and significant effect on innovation. The value of this article includes concepts for the development of knowledge management and intellectual and social capital that leads to innovation in manufacturing companies. Knowledge management can improve a firm's innovation performance if it is shared and applied effectively.This paper addresses an important issue and the findings may be used by professionals and managers or others interested in advancing knowledge management that leads to innovation.

Subject and Purpose of the Paper: This study aims to investigate the factors affecting innovation and performance in public sector organizations.Research The research ahead is applied in terms of purpose and a descriptive and survey in terms of method. The statistical population of this study was the employees and managers of the middle level of the Tax Affairs Organization of West of Mazandaran Province in the year 2020. To achieve this purpose, 127 people were selected as the sample. Structural equations used to test research hypotheses. Research The results of this study show that factors such as budget constraints and experience to achieve innovation in the public sector have a significant effect. Also, budget constraints, motivation to improve performance, reaction to poor performance, and experience have affected organizational performance.Conclusion, Originality and its Contribution to the Knowledge: The results of the present study show that the implementation of a participatory approach in public sector organizations can be effective in innovation and better performance of these organizations. Investigating the role of factors affecting innovation and performance can expand their assessment models and improve the performance of the organization and thus the government.

The purpose of this study is to investigate the moderating role of auditing dimensions on the relationship between firm innovation and transparency of accounting information of companies listed on the Tehran Stock Exchange (TSE). The statistical population of this research is the companies listed on the Tehran Stock Exchange and the statistical sample includes 184 companies in the period of 2009-2018. Eviews software and multivariate regression analysis were used to test the research hypotheses. The results of the first hypothesis test showed that the company's innovation has a positive and significant effect on the transparency of accounting information. In other words, companies engaging in innovative activities (such as research and development activities, staff training costs, the level of intellectual property of the company, the use of modern management accounting methods and the acquisition of machinery, equipment and software) lead to a transparent information environment. The results of testing the second hypothesis indicate that the dimensions of auditing have a positive and significant effect on the transparency of accounting information. The results of testing the third hypothesis showed that the variable of audit dimensions has a significant effect on the relationship between innovation and transparency of accounting information. The findings showed that companies engaging in innovative activities (such as research and development activities, staff training costs, the level of intellectual capital of the company, using new management accounting methods and acquiring machinery, equipment and software) lead to a transparent information environment.

The purpose of the present study was to investigate the effects of entrepreneurial orientation on financial performance by considering the moderating role of accounting information quality. The research method was correlational and the data were analyzed using structural equation modeling. The statistical population included the companies listed on Tehran Stock Exchange (TSE), which were selected and studied through the systematic elimination of 140 companies in the period of 2012-2019. The statistical results of the 1st and 2nd research hypotheses showed that the criteria of entrepreneurial orientation improved the indicators of financial performance (accounting and economics) and those of the 3rd hypothesis revealed that the criteria of entrepreneurial tendencies ameliorated the quality of accounting information. According to the 4th and 5th hypotheses, financial performance (accounting and economics) also improved the quality of accounting information. The 6th hypothesis indicated that the quality of accounting information made better the impact of entrepreneurial orientation on performance based on the accounting data. However, the results of the 7th hypothesis demonstrated that the quality of accounting information had a negative effect on the relationship between the entrepreneurial orientation criteria and indicators of economic performance in Tehran Stock Exchange (TSE).

The process of creating an innovative idea and presenting it requires planning and comprehensive attention to all the effective factors. This goal cannot be achieved without using a proper model. Therefore, the purpose of this study was to provide a model to explain the relationship between the components of corporate characteristics and innovation indicators by using the Delphi method. The current research was performed by removing individual variables, adding new variables, and determining their importance in two stages. In the first stage, various studies and sources were reviewed in a library and the indicators commonly used in the evaluations were extracted. In the second stage, the Delphi method was utilized to compile and weight the indicators. The effective indicators were selected after these two stages. Also, using the sampling method, the data of 104 companies active in Tehran Stock Exchange (TSE) during the period of 2011-2020 were assessed. To test the hypotheses, the multivariate regression model and combined data were employed. The findings indicated the positive and significant effects of profitability, profit quality, and firm size, as well as the inverse relationship of the variables of financial leverage, firm life, and dividend profit with the innovation indicators. In addition, no significant relationships of other variables of corporate characteristics, including profit stability, firm growth, risk, market risk (beta), stock returns, and liquidity with innovation were observed.

In this competitive world, permanence of companies relies on innovations and presentation of new products; but spending research and development expenditure, duo to apprehension of its efficiency, is always a concerning issue for managers. The aim of this research is to characterize in the impact of information transparency on firm innovation regarding the role of career risk managers and investment opportunities in medicine companies which are accepted in Tehran Stock Exchange (TSE). Sample of research, which is selected by systematic removal method, includes 30 companies of medicine companies accepted in Stock Exchange (TSE) and over the counter during 2008 to 2018. Research type is descriptive-correlation; multivariable regression with combined data are used to test research hypothesizes. Results of hypothesizes test, show that information transparency of companies has significantly positive effect on the firm innovation. Also, it showed that when there is a high career risk manager, transparency has positive effects on firm innovation. In addition, the results show that investment opportunity dose not effect on the relationship between the information transparency and firm innovation. Overall, the results show that companies can increase the firm's innovation by increasing information transparency, and high career risk can reinforce this impact.

Organizational culture is the starting point for movement and dynamism. Also, many experts consider organizational culture as the most fundamental context of change and organizational change in line with the new programs.The main purpose of this study was to investigate the effect of organizational culture on financial performance of listed companies in Tehran Stock Exchange through innovative managerial accounting techniques. Target sample consists of 27 of listed companies in Tehran Stock Exchange in 1398. Two questionnaires were used to collect the data. The first questionnaire was designed by the researchers and contained 19 questions related to managerial accounting techniques in the domains of Activity-Based Costing, Balanced Scorecard, Kaizen and Target Costing. The second questionnaire was adopted from Denison’s model and contained 60 question in the domains of Involvement, Consistency, Adaptability and Mission. Collected data were analyzed using the structural Equations Model. The findings of the study show that the organizational culture had effect on the financial performance. However, by adding the innovative managerial accounting techniques as a mediator, the findings demonstrated the effect of innovative managerial accounting techniques on organizational culture on financial performance. The findings of this study provide the shareholders with valuable information in electing board of directors in line with improvement of the company’s financial performance

The purpose of present study is to investigate the effect of innovation on stock price crash risk with an emphasis on information asymmetry at listed companies in Tehran Stock Exchange. In this regard, 95 companies were selected for the period of 2011-2016 and the regression model of the panel data was used to test of hypotheses. In order to measure innovation, the index of research and development investment and intangible assets and for measuring stock price crash risk the index of stock returns negative skewness coefficient was used to. The results of research hypotheses show that innovation has a negative and significant effect on stock price crash risk. In the sense that innovation will reduce the stock price crash risk in the future. The findings also show that the negative impact of innovation on the stock price crash risk in companies with high information asymmetries is more severe. These results are consistent with the assertion that innovation facilitates the dissemination of information and reduces the likelihood of the publication of bad news.

 The purpose of this study was to evaluate the effects of knowledge management, innovation and growth on the relation between Balanced Scorecard and Banking Productivity. The statistical population includes 22 banks of our country during 1392 to 1396. Hypotheses were tested using multivariate linear regression model and data analysis by using panel method. After making the required validation tests, the results showed that in 75% of the dimensions of Balanced Scorecard, there is a significant positive relation with the Banking Productivity Index. The findings indicate that although the growth of banks will strengthen the relation between the financial perspective of the four dimensions of BSC and the efficiency of banks, But it does not play a role in the relation between the other dimensions of balancing scorecards and the efficiency of banks. Also, innovation has only strengthened the relation between one of the dimensions of a balanced scorecard (learning perspective) and the efficiency of banks. However, the indicator of knowledge management has a reinforcing role on the relation between customer's perspective and banks 'productivity, and weakening role on the dimensions of internal process perspective and learning with banks' productivity. .

Innovation in the financial industry has led to the development of industries, the fruit of which is economic development. Nowadays, the need for innovation in the banking industry is felt more than other service industries. Financial technology has overshadowed the banking industry. Given the important role that the financial services industry plays in society, it is essential to have a vision of potential changes that can change the banking industry, especially for industry actors. Considering the transition from traditional mechanisms to technology-based systems, This study seeks to provide a model for improving the financial performance of banks based on new financial technologies.

This research is an applied research and in terms of data collection, it is a mixed type. The statistical population of the study consisted of 30 people in the qualitative part by snowball sampling method and in the quantitative part, 384 experts and experts in the field of financial technology, managers, supervisors and employees of banks. Confirmatory factor analysis was used for data analysis and SPSS and Amos software were used.

Findings show that the independent variable called new financial technologies through indicators of cost reduction, improved financial services, revenue growth, financial security, financial transparency, asset management, increase cash flow, reduce information asymmetry and audit time, affects the dependent variable (improving the financial performance of banks).

Traditional banks, with the help of financing, will be able to act faster and more efficiently, introduce new products, facilitate processes, increase customer satisfaction and increase their revenue.

The central bank pays attention to financial innovation in order to move banks and financial institutions towards cooperation with fintechs in order to improve the financial performance of banks.

Resource-based theory states that employees as a valuable human capital play a very important role in the company's innovative activities. In today's evolving world and with the increasing competition of organizations, employee protections are becoming more and more important. Therefore, the present study investigates the relationship between employee protection and corporate innovation and studies the moderating effect of political connections on this relationship.The research hypothesis was tested using a sample of 55 companies listed in Tehran Stock Exchange during the year's 2014 to 2018 using multivariate regression model based on panel data.The findings of the study indicate that employee protection improves company innovation. In addition, the results show that in companies with political connections, employee protection has a greater impact on company innovation. Also, the results of sensitivity analysis showed that the use of alternative proxy for measuring the employee protection does not affect the main results of the study, thereby confirming the robustness of our findings.

We examine the effects of accounting standards and regulatory enforcement on entrepreneurial innovation and social welfare. When the entrepreneur issues a financial report that violates the accounting standards, a regulatory agency may detect the violation and bring charges. We find that when regulatory penalties are relatively insensitive to the magnitude of the violation, optimal standards are sufficiently low that they induce full compliance, and increase as the intensity of enforcement increases. In contrast, when regulatory penalties are sensitive to the magnitude of the violation, optimal standards induce non-compliance and decline as the intensity of enforcement increases.

In the modern management accounting environment, models and theories can be used to design an effective operational plan based on a correct understanding of the organization's environment and the objectives of the accounting system, in accordance with the needs of the community. One of these theories is the theory of cognitive dissonance, in which there is a conflict between the cognitive elements in the individual, and its study and consideration of the psychological aspects of cognitive dissonance in management accountants can increase the use of psychology in accounting. Management leads to the correct selection of innovative aspects affecting the performance of the accounting information system by management accountants and ultimately to the improvement of the financial, social and economic structure of the organization.Therefore, this study explores the theory of cognitive dissonance and its application to knowledge management accounting system.This paper is based on a library and interpretive approach to explain the theory of cognitive dissonance and its application to the knowledge management accounting system. Therefore, the purpose of this study is to investigate the variables related to innovative strategies and the theory of cognitive dissonance in management accounting decision making.Therefore, in this paper, while explaining these concepts, the role of cognitive dissonance theory in general and how management accountants are deciding on the selection and application of the innovative strategies required by the business environment are discussed.The evidence in this paper suggests that cognitive conflict is an influential factor in the choice of management accountants for applying or not applying innovative techniques in any system.

The aim of this paper is to explain the concept of inscription in accounting and its effect in performing organizational, business and social innovations. This article tries to provide space for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions, be this ‘science’ or ‘accounting’. The method of this paper is scientific-philosophical and based on the method of historical recognition that has examined the term inscription and its relationship with accounting. In this regard, both accounting critical and intellectually studies have been used, and has been used by the Latour’s actor-network theory. The consequence of accounting inscriptions is that the performative role that accounting inscriptions warrant within organizational discourses and their assembled concepts, as accounting and reporting engage with the promises that these discourses and concepts entail for stakeholders and society. Although these promises are often ambiguous, they foster hopes and beliefs for dealing and coping with the complex and uncertain world in which organizational discourses unfold. This is in line with the inscriptions feature, which is to reduce the complexities of the world and produce standardized measures that make it manageable and remove of chaos and create of stable.

The aim of this research in Iran’s petrochemical industry is access to appropriate solutions to solve the facing challenges as well as development of innovation management model in petrochemical companies producing polyethylene products with the approach of the new polyethylene goods. Data collection was conducted using the library and field studies. After taking these steps, 58 main indicators were considered by experts’ screening among 130 extracted indices. Based on these indicators, final questionnaire was designed by Likert scale and it was also distributed. Finally, after asking comments of 105 managers and experts from several companies and petrochemical downstream industries in the field of polyethylene products, Data were collected and the research model was fitted using structural equation and Smart PLS software. After fitting, 29 indices, 2 factors and 6 dimensions were accepted for designing model .General dimension was composed of economic, organizational, regulatory and supervision factors while specific dimension was formed of technological, technical, marketing and systemic factors. According to research conducted for successful innovation management, considering all the above mentioned points is necessary in Petrochemical companies which are producers of polyethylene products. According to the results of ANP phase, the petrochemical industry standard technology, the most influential and later also two measures of organizational factors and system ranked second and third fall and the market factor as well as a proprietary operating at fourth to be seen. In sub-criteria search as well as on the basis of the results relating to the standard expected, Sub technology was one of the sub-criteria to benchmark technology with the most votes in the first place.

Innovation would enable companies to respond to competition and environmental changes, and by obtaining new capabilities, they would access to superior financial performance. The main objective of this research is to determine the impact of innovation and the moderating role of social responsibility on relationship between innovation and financial performance of companies in various industries.
The population of the study consisted of 184 active firms (1840 firm –year) listed in the Tehran Stock Exchange from 2007 to 2016. In order to investigate the effect of variables, the structural equation method and for analysis of patterns, a partial least squares (PLS-SEM) approach were used.
The results of the first hypothesis test show that in the Tehran Stock Exchange, innovation in automotive industry, tools and machinery, and pharmaceutical, chemical, and plastic industries posit a greater impact on financial performance than other industries. Innovative organizations have a superior financial performance. The results of the second hypothesis test indicate that direct and positive impact of social responsibility on financial performance of the company is significant. Social responsibility in the pharmaceutical, chemical, rubber and tile industries, cement, lime, plaster, and other industries show a greater impact on the financial performance of companies. As social responsibilities increase, companie's performance will also improve.
The results of the third hypothesis test indicated that there is a significant relationship between innovation and financial performance of the company in all industries when social responsibility is used as a moderating variable. But its impact on the automotive industry, machine parts, pharmaceuticals, chemicals and plastics, as well as the tile industry, cement, lime and plaster is more than other industries. In this case, the power of the model increases in all industries