فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 49 (زمستان 1399)

Nowadays, more and more business organizations need more responsiveness, flexibility and compatibility with the operating environment to maintain their competitiveness, so the purpose of this study is to investigate the impact of environmental uncertainty on organizational innovation: explaining the role of organizational structure as an intervening variable. For this purpose, structural equation modeling and partial least squares were used. The statistical population of this study was a set of medium and large manufacturing companies in Ahvaz Industrial Town No. 3 and data collection tools were a questionnaire that was distributed and collected among the senior managers of these companies. The results of analyzing the data collected from a statistical sample of 8 senior managers of the mentioned companies showed that the conceptual model of the research has a good fit and the relationship between environmental uncertainty and the dimensions of organizational structure, ie focus, formality and complexity. Also, the relationship between formality and complexity of organizational structure with innovation was significant. But the relationship between centralism and innovation was not significant, so the mediating role of complexity and formalization of organizational structure in the relationship between environmental uncertainty and innovation was significant and confirmed and the mediating role of centralism was not confirmed. Due to the high level of recognition in the medium and large manufacturing companies of Ahvaz Industrial Town No. 3 and its negative relationship with innovation, it is recommended that the cumbersome executive rules and regulations be amended and the extra bureaucracy be removed. Have the right to choose, provide the organizational environment for innovation.

The aim of this study was to investigate the mediating role of structural empowerment in the positive relationship between transformational leadership and job participation. Based on self-assessment questionnaires of 240 employees of Khuzestan Auxin Steel, the findings show that structural empowerment has a mediating role in the relationship between transformational leadership and job participation. These results suggest that transformational leaders enhance job participation by providing access to adequate information, opportunities, support, and resources. This empirical study is one of the first studies to investigate the mediating role of structural empowerment in the relationship between transformational leadership and job participation and may serve as a reference for the dissemination of job participation in service organizations. A number of practical studies and concepts have been discussed.

Administrative reform is a systematic, coherent and purposeful process that has a strong and comprehensive relationship with the cultural, social, political and economic structures of society. Therefore, any change in the administrative system will be effective with a coordinated movement in line with the mentioned structures. The purpose of administrative reform is to adapt the roles, capabilities and capabilities of the administrative system, which is one of the requirements for sustainable development. The idea of transforming the administrative system dates back to more than half a century ago. In this article, an attempt has been made to briefly review the goals, necessities, and administrative transformation programs. In this research, the factors affecting management and administrative transformation in employees have been studied on a case-by-case basis.

The presence of accounting in today's world is vital and necessary because it is a driving force for the current economic system and is a key and sensitive responsibility to the public. Therefore, the information provided by accountants must definitely be efficient, realistic, impartial and reliable, so accounting ethics and culture have a special place for professional accountants and people who rely on accounting services. Observance of ethics and culture in the accounting society, in a way, leads to the happiness and well-being of stakeholders, creditors, investors, and is a necessary issue for all societies, "organizations, professions and companies." Therefore, the purpose of this study is to investigate the impact of ethics and culture on accounting in society. In this research, the method of accounting professional behavior and the basic principles of accounting ethics and culture are explained by the library method and by examining electronic databases, and the most important ethical and cultural issues in accounting and their solutions and revitalization of the accounting profession are presented. It is argued that the role and duty of accountants to society requires them to adhere to the ethics and culture of accounting in all aspects and to adhere to the profession. It should be noted that the importance of high moral and cultural standards leads the society to an honorable view and increases the social prestige and respect that is necessary in any society. Also, since the basis of the accounting profession is based on the ethical and cultural principles of accounting and accountants have social responsibility, they are required to comply with ethical and cultural laws to be able to strengthen their decision-making skills and professional behavior and moral and cultural values in accounting. Spread.

The aim of this study was to determine the mediating role of IQ beliefs in the relationship between leadership style of managers and individual social adjustment of Iranshahr students. The present research design is of an applied type. The research method in this research is descriptive-correlational. The statistical population includes primary school students in Iranshahr, whose number is 28661 and the sample size will be selected using Morgan table 378 people. The sampling method in this study is stratified random. A standard questionnaire was used to collect data, which had content validity and its reliability was confirmed by Cronbach's alpha coefficient. The collected data were analyzed using Spss and PLS software. The results show that there is a significant statistic between the variables of leadership style of managers and individual-social adjustment of students (4.657) and the path coefficient between these two variables is equal to (0.369), also a significant statistic Between the variable of managers 'leadership style and IQ is equal to (20.339) and the path coefficient between these two variables is equal (0.725) and shows the positive effect of the variable of managers' leadership style on IQ. Significant statistics between the variables of intelligence beliefs and individual-social adjustment of students is equal (3.242) and the path coefficient between these two variables is equal (0.263) and the study of indirect coefficients shows that the leadership style of managers on adaptation Students' socio-individuality is affected by the mediating role of intelligence beliefs. Based on this, all research hypotheses are confirmed.

The aim of this study is to determine the impact of information technology capabilities on the performance of manufacturing companies through business process and supply chain management capabilities. The statistical population of this research includes the managers of Arak aluminum factory. The present study is applied in terms of purpose and causal in terms of method. In this regard, while reviewing the literature on the subject and using library resources, the researcher has used a questionnaire to collect information. 300 questionnaires were distributed among the statistical population that 255 were usable. The hypotheses of this research were tested using structural equation test and LISREL software. The research results indicate the positive effect of IT capabilities on variables (business process management capabilities and supply chain capability), the negative impact of IT capabilities on company performance, the positive impact of variables (business process management capabilities and supply chain capability) It depends on the performance of the company.

The purpose of this study is to investigate the effect of moral and economic social responsibility expectations on the behavior of companies in Irans. The research is applied in terms of purpose and correlational in terms of data collection. The statistical population of the present study consists of 120 users of Irancell. In this study, in order to obtain the necessary information to determine the accuracy and correctness of each hypothesis, data collection using a questionnaire has been used. Data analysis was also performed using Spss and PLS. The results show that the expectation of economic CSR is negatively related to the perceived moral inequality of corporate behavior. Expecting an ethical CSR is positively related to the perceived ethical inequality of corporate behavior. Economic CSR expectation, moral CSR expectation, and perceived moral inequality are positively correlated with situational motivation in problem solving. Situational motivation in problem solving is positively related to the consumer's likelihood of engaging in active communication behaviors of information retrieval, information transfer, and information prevention.

This research is a library and analytical study of Ali and is based on the analysis of panel data (data panel). The results of the research in relation to confirmation of the first hypothesis indicate that there is a positive and direct correlation between changes in the level of employment and the growth of per capita share of gross domestic product. Also, according to the analysis done in connection with the confirmation of the second hypothesis of the research, we concluded that there is a negative and inverse relationship between stock market index and GDP growth.

This research is a library and analytical study of Ali and is based on the analysis of panel data (data panel). The results of the research in relation to confirmation of the first hypothesis of the research indicated that there is a direct and positive relationship between capital market capitalization changes and changes in employment level. Finally, according to the analysis conducted in conjunction with the confirmation of the second hypothesis of the research, we concluded that the fluctuations of the capital market index could have a positive and direct relationship between employment and per capita share of GDP.

This paper aims to identify, level, and rank the factors affecting the green supply chain. In this matter, the statistical population of the paper contains 11 managers and experts of the supply chain department at the Abrah Tazeen Company. Moreover, a pairwise comparison questionnaire is utilized for data collection. It encompasses the factors affecting the green supply chain, in which its validity is obtained and then confirmed by the opinions of the organization's experts via the reliability with an incompatibility rate of 0.02. Furthermore, two approaches of fuzzy hierarchical analysis process and Interpretive Structural Modeling (ISM) are employed to analyze the collected data. The obtained results indicate that the green design with a relative weight of 0.245, recycling of products with a relative weight of 0.211, environmental assessment of suppliers with a relative weight of 0.177, cooperation of employees with a relative weight of 0.176, satisfying the necessary standards with a relative weight of 0.134, green distribution with a relative weight of 0.097, green production with a relative weight of 0.088, and green purchase with a relative weight of 0.055, are ranked first to eighth. Ultimately, the factors are then analyzed using the proposed ISM approach. The results reveal that among the factors, the green design is considered as the most effective factor to green the supply chain.