نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 32 (پاییز 1399)

This study examines the impact of information technology on marketing management and the performance of citizen chain stores. The data of the studied variables were collected from Rezaei Information Technology Questionnaire (2015), Pournabi Marketing Management Questionnaire (2015) and Ahmadi Performance Questionnaire (2013). In order to achieve the research objectives, two hypotheses were tested. Data analysis was performed using correlation coefficient method from SPSS software version 26. Based on statistical analysis, the results showed a level of error of five percent: The first hypothesis of the research: information technology on marketing management (job security, diverse and extensive training, providing generous rewards, information sharing, employee empowerment, reducing class gap between Employees) has a positive and significant impact. The second hypothesis of the research: Information technology does not affect the performance of employees (reliability, attitude, quality of work, initiative, judgment, cooperation, quantity of work, security, personal learning and development, person and leadership component) of citizen chain stores.

Corruption is part of the set of issues that organizations inevitably experience in their lifetime. This set of issues refers to problems that are mainly rooted outside the organization but affect the effects of those organizations. These problems are considered as challenges that are always faced by managers, which are naturally very difficult to control due to the lack of control of the organization over the causes of their emergence. Corruption refers to behavior in which a person acts outside the formal framework of a government role due to the realization of personal interests and the achievement of greater well-being or a better position. Corruption is a behavior that is due to ambition. Personal habits represent a deviation from the normal way of performing one's duties and are manifested in the form of violating laws and regulations and committing acts such as bribery, embezzlement and partying and the like. There are different classifications for the phenomenon of corruption, some experts divide corruption into accidental and intentional categories, some into individual and group corruption, some into macro and micro corruption, and others into political, administrative, electoral corruption, Divide financial and legal. Experts also divide corruption into three groups: black, gray, and white. Black corruption means acts that are hated by the masses and political elites, and the perpetrators must be punished and punished. Gray corruption is synonymous with what most political elites hate; But the masses are indifferent to it.

In today's highly competitive environment, organizations can continue to operate and remain in that environment to better utilize their resources and increase their productivity. One of the important organizational resources is human resources. And empowerment is recognized as a tool by which managers will be able to provide today's organizations with features such as diversity of channels of influence, growth and reliance on horizontal and network structure, minimizing employee distance from managers and reducing organizational affiliation. Manage efficiently. Empowerment by nurturing motivated and capable employees will enable these managers to act quickly and appropriately against the dynamics of the competitive environment, providing the competitive advantage of their organization. Performance review as one of the categories of performance management is a good tool to identify the strengths and weaknesses of employees in human resource empowerment in the present age. If performance review is designed and implemented professionally, it can be part of the development processing problems. Include in the present age. Each performance management program depends on its ability to measure performance. Traditional performance appraisal systems lack the necessary efficiency to improve labor productivity, so the need to shift from such systems to new performance management systems is significantly felt. Performance management, as one of the human resource management systems, plays an important role in improving the performance of employees and aligning their performance with the overall goals of organizations and thus improving the performance of organizations.

To achieve their goals in such a complex, dynamic, competitive and unreliable environment, organizations need technology-based and organizational innovations that can be achieved through entrepreneurial strategies. In order for organizations to achieve high performance and dominate the competitive environment, they must strive to create an entrepreneurial organization, and this entrepreneurial organization is achieved through the two paradigms of organizational innovation and learning. Entrepreneurship and the organization's move towards it is one of the important ways to create a competitive advantage that institutionalizes innovation in the organization and consequently leads to economic excellence of countries. Entrepreneurship and innovation are the basis for change and transformation. Through organizational learning capability, organizations can identify the needs and wants of their customers and based on that, engage in organizational entrepreneurship and innovation in their products. Entrepreneurs keep pace with change and try to explore and take advantage of the opportunities created by change. Keeping up with change requires an appropriate cultural context and a high level of organizational learning, which values ​​and welcomes change. Therefore, the purpose of this study is to investigate the relationship between organizational innovation and organizational entrepreneurship and its effect on improving organizational learning.

The term focus refers to the philosophy of the organization and management, which focuses on the systematic maintenance of authority at the highest levels of managers. But in the hierarchy of authority, focus was on the level of authority that has the power to make decisions, and when decisions are made at the top level of the organization, that organization is called centralized, and when decisions are delegated to lower levels of the organization. It is said that the organization is decentralized. Delegation of power or authority from one person or organization to another. Either the transfer of authority by the superiors or the participation and sharing of other members in the authority or giving organizational authority to the subordinates. Examination of this concept shows that "delegation of authority" is theoretically possible from both sides. , To local authorities, groups of community leaders or individuals. If the manager knows that this delegation is beneficial, he will easily hand over his power to others. Delegation will motivate employees because they feel they need to be effective and they need to be given the opportunity to increase their effectiveness, initiative and creativity. Through the phenomenon of delegating authority, competence, competence, skills, will be rewarded to employees.

The purpose of this study was to investigate the effect of internal auditing, supply chain management and knowledge management on total quality management in food manufacturing companies in Tehran province in order to explain the strengths and weaknesses of such manufacturing companies and provide appropriate and practical solutions. To improve their current situation. The present research is based on the applied purpose and based on the nature and method, it is descriptive and in terms of data collection it is survey. The statistical population of the present study consists of all financial managers, auditors, quality control managers and management accountants of companies active in food production companies and food related items in 1399. The validity of the research variables and the resulting indices were examined by LISREL software using the confirmatory factor analysis test, and by using structural equation modeling, which is a mixture of confirmatory factor analysis and path analysis, the hypotheses were tested. The research was conducted.

In connection with the first hypothesis of the research, the results showed that the internal audit variable has a significant effect on quality management. Regarding the second hypothesis, the results showed that the supply chain management variable has a significant effect on quality management. Finally, in connection with the third hypothesis, the results showed that the knowledge management variable has a significant effect on quality management.

The purpose of this study is to determine the effect of customer buying factors on customer loyalty with respect to the mediating role of perceived value and customer satisfaction. This research is a descriptive-survey research in terms of practical purpose and nature of work. The statistical population of this study includes customers of start-up companies active in the field of IT in the city of Tabriz. The sampling method was randomly selected using the Cochran sample size formula in an unlimited population of 385 people. A researcher-made questionnaire was used to collect information, the validity and reliability of which were also confirmed. The results of hypothesis testing using SPSS and AMOS software indicate that customer buying factors (barriers to change, trust, commitment, perceived quality, customer empathy, mental image) on customer loyalty with respect to the mediating role of perceived value And customer satisfaction is affected.

Bankruptcy analysis is an important issue for investors, creditors and other users of financial information. Determining the factors that affect the likelihood of a company becoming helpless before bankruptcy is a very interesting and attractive topic and can be useful for both managers and investors and creditors. Bankruptcy of companies has always been one of the main concerns of creditors, investors and governments, so that timely identification of companies that are on the verge of financial bankruptcy can to some extent prevent potential losses to stakeholders. This study seeks to analyze the relationship between stock liquidity and bankruptcy risk of the company with emphasis on the role of institutional owners of companies listed on the Tehran Stock Exchange. For this purpose, the research hypotheses were tested from the financial information of 122 companies using logistic regression method. The results indicate that there is no significant relationship between stock liquidity and corporate bankruptcy risk and other results showed that the regulatory power of institutional owners is not able to affect this relationship.

The purpose of this study was to investigate the effect of management ownership structure and financial knowledge of board members on the quality of auditing 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 of multivariate regression using combined data and to determine the significance of the regression model and the parameters obtained from the estimation of the regression model, F and t statistics have been used, respectively. Findings show that managerial ownership and financial knowledge of the board have a positive and significant effect on audit quality

In debt financing, according to the agency theory, the two parties to the contract, ie the borrower and the creditor, bear the agency costs. Institutional investor oversight mechanism can play a role in debt contracts. Therefore, the purpose of this study is to investigate the impact of institutional investors on debt contracts. For this purpose, the financial information of 118 companies listed on the stock exchange between 2014 and 2018 was used. Multivariate regression method with hybrid data approach was used to analyze the data. The results of data analysis showed that the outlook of short-term institutional investors has a positive effect on debt costs. Also, the outlook of long-term institutional investors has a negative impact on the cost of debt.