فصلنامه پژوهش های مدیریت در ایران
سال بیست و سوم شماره 2 (پیاپی 104، تابستان 1398)

According to the information view, the main function of accounting is to provide information and thus reduce uncertainty. So, the high internal information environment quality (IIEQ) reduces the corporate declared tax disagreement by tax auditors due to facilitating tax planning coordination between different departments of the company and providing documents to tax authorities. The purpose of this study is to investigate the impact of IIEQ on tax risk reduction in listed companies in Tehran Stock Exchange (TSE) by applying data collected from 136 companies during the years 2009 to 2015. For this purpose, the difference between the corporate declared and certain tax due to the uncertainty about the confirmation of the declared tax is taken as a tax risk. The results show that environmental uncertainty increases tax risk. Moreover, income quality, income forecasting accuracy, and financial reporting quality and transparency reduce tax risk. Corporate governance quality, is also effective for tax risk reduction. These findings highlight the importance of environmental conditions, measurement process, financial reporting and internal monitoring for tax risk reduction. On the other hand, based on the research findings, companies with lower tax rates have higher tax risks; but conservatism and asset returns don’t make sense for tax risk. Moreover, tax risk is higher in larger companies, and financial leverage, also, increases tax risk. The findings provide new evidence of the IIEQ impact on the corporate tax planning. These findings can be useful in assessing corporate tax risk based on its IIEQ.

Considering the crucial position of the banking system is in the country's economic development and the competitive environment prevailing in the banking industry, designing and defining a new institutional pattern make this face on the banks to be felt. Therefore identifying the main components of the e-entrepreneurial organization dimensions and its pattern and delivering it to run on the banking system is the main aim of this paper.  The statistical society of the research has been 214 members of the managers and experts of the Refah Bank's headquarters offices in Tehran. At first the conceptual model of e-entrepreneurial organization was drown from implementation of Delphi Method. Statistical Analysis has been used in the following of identification the relationship between variables and testing 7 hypotheses considered for this study (which has been conducted through SPSS and Lisrel).   In accordance to findings of this research, if organization elements get influenced by the entrepreneurship process and the acquisition of e-readiness process, under the influence of values ruling the society and banking industry, the result will be a new face of organization which can call it “the electronic entrepreneurial organization”. Due to providing customers with new products and creating electronically values for them, EEO has more efficacy than traditional organizations.

Researchers have focused mainly on the importance and determinability of the front end phase in the continuation of collaboration and renewal of the collaborative processes of the organizations involved, but an exploration of the factors to be taken into consideration at the front has been overlooked. Accordingly, this Paper aims at delineation of a framework for inter organizational cooperation in the front-end phase. Interpretive Structural modeling and structural equation modeling are used to analyze the data. The statistical population of the study consists of 9 experts in the Iranian public and private sectors as well as university professors in the Interpretive Structural Modeling section. For the structural equation modeling, the sample consists of 415 employees and managers of the organizations which have been involved in different Inter organizational projects. It is indicated that top management commitment, communication, motivation, shared vision, inter relationships, consistent goals, cooperation culture, trust, joint planning, power distribution, conflict management, creation of control and monitoring systems, creation of information systems, As well as Political and economic uncertainty affect the effectiveness of inter organizational cooperation. It is also demonstrated that the effectiveness of inter organizational cooperation contributes to the value creation and business success.

The paradigm governing compilation was qualitative (quantitative). The study population consisted of university professors and bank experts, who were purposefully selected by focus group discussion technique. Nine of them were selected for study. Based on interviews with experts in the form of focused discussion groups, 43 phrases were extracted which were presented to experts in a questionnaire consisting of 43 cards and a questionnaire, in which they agreed or disagreed with them. Specify. Data analysis was performed by performing exploratory factor analysis using SPSSWin20 software. The results of this study showed that subjective models of entrepreneurial banking have three dimensions: high management support, organizational strategy, organizational structure.

In the current study, an eye tracking device was applied in assessing the attraction rate of Pegah (in two modes: with and without a necklace), Vivan, Sarbona, Asayessh and Dahati camel dough brands. In this study, 30 students and staff from the Shahid Beheshti University participated in the experiment. Participants were randomly selected to perform one of the "restaurant or health clinic" tasks. The results indicate that in the Diet and Health Clinic task, visual attention was mostly focused on Pegah brand (with necklace) among the 5 different brands. Same results hold for Vivan brand in the Restaurant task. As to without applying the necklace, in Diet and Health Clinic task, visual attention was focus on Pegah and Dahati brands. Same results hold for Sarbona and Dahati brands in the Restaurant task. The coefficients of logistic regression model indicate a significant relationship between the duration of fixation and the final selection of products.

The present study seeks to examine the functions of transformational leadership in knowledge-based organizations using the grounded theory. Research method is based on the qualitative method of grounded theory. Depth interviews were conducted with 16 experts of the Technical and Vocational University of Tehran selected through snowball sampling. After open, selective, and axial coding of collected data, 160 primary concepts, 29 subcategories and 5 main categories were extracted. The final outcome of this study is the design of a 5-dimensional model whose dimensions are categorized into four bases of strategy, outcomes, interventional conditions, ground-making conditions and causal conditions. The findings of this study indicate that the main function of transformational leaders is a capacity for organizational adaptability. In fact, transformational leaders at Tehran’s Technical and Vocational University resort to adaptability strategy to affect the performance of followers and manage organizational change. It is, therefore, suggested that transformational leaders strengthen corporate social capital by improving horizontal interactions between colleagues, building trust, engaging and collaborating with employees in decision-making, reinforcing the spirit of taking criticism among themselves and colleagues; empower the human labor by their involvement in important organizational decisions and ultimately encourage employees to adapt to changes through empowerment techniques.

In recent years, one of the developments in the country's administrative system is the identification of offices, institutions and organizations with similar services and the elimination of parallel activities on multiple devices and transferring them to the organization, or in other words the merger of several offices and organizations in one set.Although this is done with the goal of mobility and dynamism of the new organization in providing better services or more desirable production, while during the merger stages, the integration workers and organizations are thrown into an area of uncertainty and concern. In this regard, the present study aims to clarify the integration with emphasis on public organizations.This is as a study that used grounded theory to get insight about experiences in implementing merger strategy successfully through in – depth interviews with 18 academic-professional organizations experts including custodians and experts in integrating public organizations. In order, gathered data to design a model of successful strategy implementation. According to guidelines of open and axial coding, in form of 20 sub- category were conceptualized and classified in 6 main category and finally the model was developed. This model also explains factors influencing the merger strategy implementation and also how these elements interact with each other. Outcome of model including achiving effectiveness and increasing public efficiency and organizational agility.

In this research, marketing research in Iran has been examined from a methodological point of view, and it seeks to answer the question of whether marketing research is suffering from the myopia in the methods? For this purpose, 1021 articles from 7 major and specialized journals in the field of commerce and marketing have been selected and their articles have been examined in terms of methodology and meta-method in a 10-year period (1387-1396). The results of this study showed that the researches carried out in Iran in the field of marketing have a very small variety of methodology, so that most of the articles were done using structural equation modeling method, with a quantitative tool and questionnaire.

The first part of this paper, reviews research on open innovation.There would be four stages in the use of open innovation approach: 1. abtaining; 2. Integrating; 3. Commercializing; 4. The interaction mechanisms. In the second part of the paper, the information is collected by semi-structured interviews.then The information analyzed and investigated using grounded theory method and the four-phase model proposed in the literature. At this stage, the banking and payment industries were selected as the case study; Due to their characteristics according to the study.Finally the main considerations and challenges to implement open innovation approach, is determined. Also an appropriate model to implement open innovation approach is proposed.