نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 10 (تابستان 1398)

Managing customer relationships explains how to create a successful system and execute it to manage customer communications from the start and initial execution of such a system to maintain it at different times. More market orientation in banks creates value for the market and customers and the banks itself, as well as higher values than competitors, which brings better performance for the bank. Therefore, the present study aimed to investigate the effect of customer relationship management on market capitalism in the cities of Ardebil. The open time in this research is 96 years of operation. Sampling was done by simple random method. The final sample size was estimated after distribution and final collection of 235 employees of Ardabil bank. It is worthwhile to use the Cronbach alpha to assess the reliability of the questionnaires It should be noted that the variables of this research were calculated and classified by Excel 2010 software and also, structural equations were calculated using the Lisrel software to estimate the research model. The results showed that all dimensions of customer relationship management on market orientation have a positive and significant effect. In other words, by improving the improved management of banks with the client, the advantage of using market orientation also has to increase.

Environmental pollution is one of the most important problems of today's human society. This justifies the need for environmental accounting as an attempt to protect the environment. Environmental accounting provides information that helps managers in evaluating, operating, controlling, decision-making and reporting. If a desirable system of accounting and auditing of the environment is established in the country, accountants can be a powerful arm for the government in relation to economic and financial controls. Considering the benefits of this type of accounting, the main objective of this study was to investigate the barriers and educational shortcomings in its implementation. In order to achieve this goal, 95 graduate students of public and private universities were selected through random sampling. First, the main obstacles to environmental accounting were identified through library resources, interviews and questionnaires, and using the method Chi-square and factor analysis The priority and importance of barriers was identified in order to provide appropriate visibility and suggestions for removing these barriers according to the current situation. The results of this study show that inadequacy of the relevant curriculum, lack of adequate and up-to-date educational resources, and inadequate training in universities is one of the educational obstacles in implementing environmental accounting.

Investors are always looking to increase their capital and are working to invest in companies that have higher returns and better financial performance, but in some cases financial performance of the company and its return on equity are under the economic crisis. Take up The present research studies the impact of the economic crisis on financial performance and stock returns of the companies. It is applied in terms of its purpose and the methodology of correlation is causal (post event). The statistical population of the study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 110 companies were selected as research sample and studied in the period of 6 years between 1391 to 1396. Static software version 15 was used to test the research hypotheses and multiple regression with panel data model was used. The results of the research show that economic crisis has a reverse and significant effect on financial performance. Also, the impact of the economic crisis on eleven stocks is reversible and significant.

825/5000 With the advent of the revolutionary era, the new developments in accounting have necessitated the improvement of the professional skills of accounting students as well as professionals in the use of modern innovations along with existing techniques as a matter of concern. This requires the attention to graduate education in order to respond to Has created the needs of the new age The main goal of this paper is the importance of graduate education in the accounting profession. For this purpose, 200 questionnaires containing 37 questions were distributed among the students of the accounting department of the master's degree in paradise education. The data collected in this study were analyzed using SPSS software. Analyzed. In this research, the reliability and validity of the questionnaires, as well as the Pearson correlation test and the T single-sample T-test were used. According to the results of this research, there is a meaningful relationship between graduate studies and accounting profession.

The purpose of this study was to investigate the impact of online store purchasing characteristics on customer purchasing intentions (Case Study: Bamilo Online Shopping Store and Digikala Online Shopping Store). Students from Allameh Qazvini University and Azad University of Qazvin, who are customers of the Bamilo Online Store and Digikala Online Store, are the statistical population of this study. Given the number of customers, it is unclear that sample size was determined using the Cochran formula in unlimited society, 210 people, and stratified sampling. The method of this research is applied in terms of the purpose and in terms of collecting information is surveying. Also, the nature of the research is correlation. Data gathering tool was standard questionnaire. Descriptive and analytical data were collected using descriptive statistics (frequency, mean, standard deviation, maximum and minimum) and inferential (structural equations). For this purpose, SPSS software and Lisrel were used. The research results showed that website outward features, website security features, website technical features, website Informational Features affect online customer intent. Also, the environmental conditions modify the impact of the website's characteristics of online shopping stores on customer buying intent.

Earnings management occurs when managers use their own judgments in financial reporting. Managing false self-confidence can affect corporate earnings and affect earnings management. The present study investigates the relationship between CEO false confidential and company returns and profit management in companies accepted in Tehran Stock Exchange. In terms of purpose, this research is applied. The methodology of correlation is causal (post event). . The statistical population of the study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 135 companies were selected as research sample and studied in the period of 6 years between 1391 and 1396. Eviews software version 10 was used to test the research hypotheses and multiple regression with panel data model was used. The results of the research show that there is a direct and significant relationship between the false CEO's confidence and the company's returns. Also, there is a direct and meaningful relationship between false CEO confidentiality and earnings management based on accruals.

The main purpose of this research is to test the relationship between family firms and remuneration of the board of directors under the influence of political relations in the Tehran Stock Exchange. Since the ownership structure of the family is a decision-making structure, the expectation of earning profit and increasing wealth is not a priority. If members of the family are elected as members of the board, the company's performance is better than that of non-family members of the board of directors because they receive less rewards and less responsive to motivational plans and are more likely to create value in the company. In this research, the effect of political relationships on the relationship between family firms and remuneration of the board of directors is examined for a sample of 90 companies admitted to the Tehran Stock Exchange during the period from 2011 to 1396. The statistical method used to test the research hypotheses is the method of panel data (data panel). The results of the statistical analysis of the research hypotheses show that there is a significant relationship between family firms and board remuneration according to previous research. Institutional ownership and more of the stock of family members in the company have a significant impact on the relationship. Finally, the research results indicate that political communication has a significant impact on the relationship between family firms and remuneration of the board of directors