فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 44 (پاییز 1399)

Today, the Internet has become a vast platform for many powerful commercial and media marketing transactions. Statistics show that the number of Internet users and the willingness to buy and sell through the Internet has increased. Accordingly, the main purpose of this study is the effect of visual design of web ads on increasing online shopping. This research, in terms of research type, is a descriptive survey research. Using a (field) survey method using a researcher-made questionnaire, the components of the research that are the result of the literature and are related to the studied variables were evaluated, and then the research data through descriptive statistics and inferential statistics. Was analyzed. Descriptive statistics such as frequency and percentage were used to describe information about the general characteristics of respondents of clients and customers in Tehran who had online shopping, such as education level, age and online shopping history, and also to test research hypotheses. SPSS 22 software and one sample t.test were used. Then, using the hypothesis test, it was concluded that the visual dimension of advertising has a significant effect on the intention to buy by changing the cognitive behavior of individuals, changing the emotional behavior of individuals, changing the level of trust of individuals and changes in attitudes of people of different ages and educational levels.

Organizations must consider accountability, responsibility, and respect for the rights of members of the community in the context of their broad and strategic plans. In exchange for benefiting from the infrastructure, social, biological and scientific capital of the environment, they must properly include in their plans, organizational social responsibility and respect for consumer rights.The purpose of this study is to investigate the effect of social responsibility on financial performance with the mediating role of the company's political activities in the South Pars Gas Complex. The purpose of the present study is applied research and since the questionnaire was used to collect data, it is descriptive-survey method. The statistical population in this study is the official staff of the financial and administrative department of the South Pars Complex, whose number is 300 people. 169 people were selected from the mentioned statistical population using Cochran's formula. A method called bootstrap was used to test the research hypotheses in modeling structural equations based on PLS. The results showed that social responsibility has a significant effect on the financial performance and political activities of the company. And the company's political activities have a significant impact on financial performance.

The purpose of this study was to investigate the effect of complexity of accounting information and audit quality on the change of auditor in Tehran Stock Exchange. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. The data required to calculate the research variables have been extracted from the "Rahavard Novin" database. In order to achieve this goal, 966 company-years (138 companies for seven years) data collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2012 to 2018 have been tested. In order to estimate this model, the logit regression technique is used. In order for the regression coefficient estimators to be the best estimators without linear bias in the linear regression model, it is necessary that the variance is part of the fixed model error and there is no alignment between the explanatory variables. The research findings show that the information complexity Accounting and audit quality have a negative and significant effect on the change of auditor.

The purpose of this study is to investigate the impact of institutional ownership and major ownership on receivables management. In line with the purpose of the research, two hypotheses were developed. To test these two hypotheses using the systematic elimination method, a sample consisting of 105 companies was selected from the companies listed on the Tehran Stock Exchange during the eight years between 2011 and 2018. Multivariate regression models using combined data method were used to analyze the data and test the hypotheses. The results showed that institutional ownership has a negative impact on receivables management. The results also showed that major ownership has a negative impact on receivables management.

The aim of this study was to investigate the extent to which employees' job stagnation is affected by the strategic thinking of managers and its components in the Rasht Fire Department. This research is applied in terms of purpose, descriptive in terms of research method and correlational. The statistical sample size is 169 employees of the Rasht Fire Department who were selected by cluster sampling and then simple random sampling. The enigmatic strategic thinking questionnaire and a single job stagnation questionnaire were used to collect information. In order to test the hypotheses, the inferential statistical method of linear regression was used by SPSS 24 software. Findings showed that there is an inverse and significant relationship between managers' strategic thinking and employees' job stagnation, also between creating new motivation by the manager and drawing a new thinking framework by the manager with employees' job stagnation and There is a reverse; There is no significant relationship between listening to new voices by the manager, establishing new interactions by the manager and the manager's acceptance of new experiences with job stagnation of employees.

Crises are events that cause a lot of damage and endanger people's lives. These damages can be regional, such as floods, or global, such as earthquakes and volcanoes. There are even global crises, such as the 2000 computer problem. Given the spread of information technology in all fields and the numerous benefits of using it, especially in cases where the volume of data and their processing is very high, the use of information technology in crisis management is very vital. This article is based on a review of articles and library studies.

The purpose of this study is to investigate the effect of superior management knowledge and knowledge sharing on organizational performance (Case study of Iran Insurance Company, Guilan Province). The present study is an applied research in terms of purpose and a descriptive-survey correlation in terms of implementation method. The statistical population of the study is the employees of small and medium companies in the industrial city of Rasht. Available sampling was used. Data analysis was performed using SPSS22 and Smart PLS3 software and the results show the effect of superior management knowledge value on knowledge sharing methods, knowledge sharing on organizational learning, knowledge sharing methods on innovation, organizational learning on Innovation and innovation is the organizational performance of Iran Insurance Company in Guilan province. Also, knowledge sharing methods mediate the effect of superior management knowledge value on innovation, organizational learning mediates the effect of knowledge sharing on innovation, innovation mediates the influence of knowledge sharing methods on organizational performance and innovation mediates the influence of organizational learning on organizational performance of Iran Insurance Company in Guilan province.

The purpose of this study was to investigate the effect of knowledge-based leadership and leadership competencies on employee loyalty through the mediation of knowledge sharing and job performance variables (Case study: Insurers of Iran Insurance Company in Guilan Province). The research method used is descriptive causal and is an applied research in terms of purpose. The statistical population of the study was the insurers of Iran Insurance Company of Guilan Province, whose number is 2340 people (according to the inquiry taken) and the sample size was estimated to be 269 people using Cochran's formula and the available random sampling method was used. Research data were collected through a standard questionnaire and analyzed by Spss and Smart PLS software. The results obtained from data analysis show that the competence of the leader in the organization has a positive effect on knowledge sharing; knowledge-based leadership has a positive effect on the job performance of insurers. Competence as a leader has a positive effect on employees' job performance, knowledge sharing on employees' job performance, knowledge sharing on employee loyalty and job performance on insurers' loyalty. Also, knowledge sharing mediates between leader competency relationships in the organization and employees' job performance, job performance mediates between knowledge-based leadership relationships and employee loyalty, and job performance mediates between leader-competency relationships and loyalty of insurers of Iran Insurance Company They have Gilan.

The purpose of this study is to investigate the effect of supply chain integration and internal control on customer satisfaction and financial performance of Iran Rasht Insurance Company. The research method in this research is descriptive survey and in this research both field and library methods were used. Data collection tool was a standard questionnaire that had content validity and the reliability of the questionnaires was calculated through Cronbach's alpha. The total reliability of the questionnaire was higher than 0.7. The statistical population of the study was the employees of Iran Insurance Company in Rasht, whose number is 157 people. Due to the small size of the statistical population, the census method was used and questionnaires were distributed among the entire statistical population. Finally, 151 healthy questionnaires were used to analyze information. Smart PLS3 software was used for data analysis. The results confirm all the hypotheses of the research and it can be said that the integration of supply chain and internal control has a significant effect on customer satisfaction and financial performance among the employees of Iran Insurance Company in Rasht.

The purpose of this study is to investigate the effect of organizational culture and leadership performance on job satisfaction of insurers of Iran Insurance Company in Guilan province. The research method used is descriptive and is an applied research in terms of purpose. The statistical population of the study was the insurers of Iran Insurance Company of Guilan Province, whose number is 2340 people (according to the inquiry taken) and the sample size was estimated to be 269 people using Cochran's formula and the available random sampling method was used. Research data were collected through a standard questionnaire and analyzed by Spss and Smart PLS software. The results of data analysis show that all research hypotheses have been confirmed and based on this, organizational culture and leadership performance have an impact on organizational participation and organizational trust and organizational participation and organizational trust have an impact on job satisfaction and also Organizational culture and leadership performance have a significant effect on job satisfaction due to the mediating role of organizational participation and organizational trust among insurers of Iran Insurance Company in Guilan province.