فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 52 (بهار 1400)

The present study investigated the role of positive organizational behavior on employees' committed behaviors with the mediating role of job empowerment behaviors in Hamedan Municipality. Based on the purpose of the applied research component, in terms of data collection method, survey research and in terms of data collection method was a quantitative research. The statistical population includes the employees of Hamedan Municipality in 1399, when the total number of 2400 people was considered. In this study, simple random sampling method was used for 331 people. Positive organizational behavior was measured by Luthans (2013) 12-item questionnaire, employees' committed behaviors were measured by Cao et al.'s (2019) questionnaire, and job empowerment behaviors were measured by Spritzer (2005) questionnaire. Also, the level of positive organizational behavior was about 68.2%, the rate of job empowerment behaviors was approximately 60.6% and the committed behaviors of employees from the perspective of employees were 65%. The results of structural equation analysis with PLS software showed that positive organizational behavior had a 62% effect on job empowerment behaviors and job empowerment behaviors explained a variable of 36% of employees' committed behaviors, as well as positive organizational behavior. Committed behaviors of employees with a mediating role of job empowerment behaviors by 61%.

The aim of this study was to investigate the effect of e-marketing on the promotion and development of the tourism industry in Hamedan. This research was a descriptive survey survey and was conducted cross-sectionally and was of a practical and mixed nature. The statistical population of the qualitative section included the officials and supervisors of the tourism cluster of Hamedan province in 1399 and the statistical population included all tourists of Hamedan province who due to lack of access to the entire study population, the population size was considered unlimited. And the statistical sample using Morgan and Krejcie table and randomly available to 384 people, which due to the reduction of tourist traffic in Hamedan province and their lack of cooperation in answering the questionnaire due to the crisis of Covid-19 disease in Hamedan province of this 200 questionnaires were collected correctly. The results obtained from the qualitative part of the research with one-sample t-test and Kendall coefficient using SPSS software showed that e-marketing had a direct effect of 47% on the promotion and development of the industry. Therefore, in general, it can be concluded that e-marketing has an impact on the promotion and development of the tourism industry in Hamedan.

The purpose of this article is to examine the financial capabilities of managers on the liquidity value of capital raised in private banks. Based on the financial statements of 15 private banks during the period of five years from 1393 to 1397, data has been collected based on a conceptual model regarding two dependent and independent variables. In the second step, the amount of liquidity of the attracted capital is calculated based on the conceptual model and the relevant formula, and finally, after performing multivariate regression equation tests, as well as performing precondition tests and calculating the normality of the data. The main hypothesis has been tested to determine the relationships and effects between variables and the liquidity value of absorbed capital. The results shown that there is a significant relationship and a positive effect between the level of financial capabilities of managers in private banks and the level of liquidity value of absorbed capital.

The purpose of this study is to identify the socio-political factors affecting customers' buying behavior. The research method used is descriptive and correlational and has been done by survey method. A questionnaire with appropriate validity and reliability was used to collect data related to research variables. A simple random sampling method was used to access the sample members. The results of the present study show that consumer nationalism originates from nationalist sentiments in the cultural and social spheres and leads to economic and political consequences. Consumer nationalist movements are manifested in the simplest form in the form of encouraging compatriots to consume domestic goods and, more severely, in the form of covert and overt sanctions on foreign products by consumers themselves, and ultimately in the form of consumerist violence. Consumers usually have stereotypes about all or some of a country's products. In other words, products that deal with fashion and beauty are more welcomed by Iranian buyers. Therefore, the more competitive the competition is and the more domestic products are in the competition, the more likely it is that international trade letters will be the target of consumer nationalist sentiment.

This study examined the Investigating the Impact of Training Methods on Human Resources productivity in Saman Bank. This was an applied study and the data were collected through descriptive-survey methods. The study population consisted of all managers of Saman bank in Tehran, Iran, among whom 180 individuals were selected using convenience sampling. The data were collected using a valid and reliable questionnaire, and were analyzed in SPSS using the least squares analysis method. The results revealed that considering the raised hypotheses in the present research, now we deal with the gained results: The effect of On the Job training on productivity is more than other methods. Regarding the lack of simulation education and test conclusions (sig = 0.001), it can be said that the effect of On the Job training on productivity is more than the effect of other methods. Note: Because of the lack of simulation education in Saman Bank, The hypotheses number 1, 2, 3, and 5 are removed. Also the effect of On the Job training on productivity in hypotheses number 4 and 6 is more than the effect of presenting information. Because of the lack of simulation test, it is the same as general hypotheses.

This study was conducted to present the moral decision-making model of managers of Iranian government organizations. Part of the doctoral dissertation is a researcher and limited to Iranian public universities. After reviewing and analyzing new and related articles as well as studying the theories of various thinkers in the field of moral decision making and social justice, the basic conceptual model (Figure 1) was extracted from the research background. He then interviewed subject matter experts for confirmation and correction. The validity of the indicators has been confirmed by experts and can be said to be approved by the entire community of experts with 95% confidence. Using a sample t-test, the confidence level in this test was determined to be 95%. The results indicate the high reliability of Questionnaire 1 and the relative reliability of Questionnaire 2. Calculation of the weight of the indicators showed that religious materials had the lowest weight and individual backgrounds had the highest weight among the indicators. As a result, the final modified model (Figure 2) was presented. The results of this research can be a guide for setting the benchmark for ethical decisions in organizations. The expansion of moral decisions will lead to the establishment of social justice in the perspective of Iran 1404. 

In recent years, the presence of women in corporate governance, especially on the board and audit committees, has grown significantly, and female board members have a better oversight role in management. Relying on their abilities, they identify the appropriate areas of investment and make the company more prosperous and more profitable. Therefore, they are more inclined to express and disseminate their activities, which also increase the level of transparency in the company. In this study, the effect of gender diversity of the Board of Directors and the Audit Committee on management ability and transparency through data analysis of 145 companies listed on the Tehran Stock Exchange (2014-2015) has been investigated. The method of data collection is archival and has been used to test research hypotheses such as regression with an unbalanced composite data approach. The research findings show. The presence of women in the audit committee has a significant effect on management ability. Other results also show that the gender diversity of the board has a significant effect on management ability and transparency.

The delay in submitting the auditor's report in financial accounting has attracted the attention of academics and researchers due to the sensitivity of the timeliness of the published information. Accordingly, we examine the present study with the factors affecting the delay of audit reports in companies listed on the Tehran Stock Exchange.This research is a descriptive research in terms of practical purpose and in terms of nature with emphasis on correlation relations. The results of this research are based on the information of all companies listed on the Tehran Stock Exchange, which is based on financial statements from 1390 to 1397 are sample companies.The results showed that there is a significant inverse relationship between the size of the company, the size of the auditing firm, the tenure and the auditor's fee with the delay in the audit report. Also, there is a direct and significant relationship between the duality of the CEO's duty, the ownership of institutional shareholders and the concentration of ownership, the existence of an audit committee and the weakness of internal control with the delay of the auditor's report.

Internal control of entrepreneurship is one of the main axes of growth and development of any country, so that it is considered the engine of economic development in any country, since more than half of the populations are women and one of the most important criteria for measuring the degree of development. Finding a country is the importance and prestige that women have in that country, so entrepreneurship of this segment of society is of particular importance. Changing the structure of the workforce and women entering various fields of work and effort in addition to increasing social participation of this segment of society and The decrease in the level of their participation with men today has led to a greater attitude towards women than in previous eras, and this view will certainly have a great impact on the development process and increase the quantity and quality of its comprehensive manpower, which in addition to economic development has achieved social justice. Informal economic activities, lack of legal support for women's work, and ultimately the income and participation of women in social and internship groups and the promotion of their empowerment are among the most important issues in women's lives, which has led to structural changes. To study self-employment z Entrepreneur Bread deals with the factors of development and improvement of their career path in Iran.

Effective strategic leadership is considered as an important element in the performance efficiency of companies operating in the dynamic and difficult environment of the 21st century. In the face of insecurity and lack of information resources, strategic leadership is needed to address environmental disturbances and the ongoing need for appropriate organizational transformation to achieve the set goals. Most conceptual and empirical studies have shown that strategic leadership significantly affects outcomes. Despite the importance of strategic leadership, studies have shown that the impact of strategic leadership on firm performance depends on conditional constraints or random effects. To date, only a handful of empirical studies have analyzed the direct and indirect relationship between strategic leadership, the external environment, organizational change, and outcomes. The purpose of this paper is to investigate this research gap through critical analysis of the conceptual and empirical aspects of the theoretical foundations associated with it, which suggests that the external environment and organizational change are likely to affect the relationship between strategic leadership and organizational performance. This article, by analyzing emerging hypotheses, states that the direct impact of strategic leadership on results is controversial and ambiguous, because the impact of the external environment and organizational change can be moderated and mediated. It is to be hoped that researchers and journals will conduct empirical research in various fields to expedite the elimination of existing knowledge gaps.

Emphasizing the themes of transformational leadership, this study evaluates the role of transformational leadership in predicting employee creativity. This study also examines the mediating role of innovation conditions and the moderating role of independent creative effectiveness. The sample consisted of a two-member group or pair of 372 employees and their immediate supervisors. Findings suggest that transformational leaders can provide the conditions for innovation to enhance employee creativity. In addition, a moderating role Important independent creative effectiveness was found in the relationship between innovation conditions and employee creativity. The findings reveal that employees have a high degree of creative effectiveness for creative behaviour when they receive a supportive innovation condition.

The main purpose of this study is to investigate the effect of knowledge sharing in overcoming organizational challenges of implementing change in government organizations. This research is applied in terms of purpose and descriptive-survey in terms of nature. Data were collected using standard questionnaires of change implementation and student participation. In this study, factor validity was used to determine the validity of the research tool and also Cronbach's alpha coefficient was used for the reliability of the research tool. The statistical population of this study includes managers and employees of departments and managements of government organizations in Ahvaz city with a number of more than 10,000 who have been selected using the table of Morgan and Kohan and 291 people to answer the main question of the research, analyzed. The collected data are descriptive statistics and inferential statistics with SPSS software. And LISREL has been used. Due to the simultaneous study of several variables and the relationships between them, structural equation modeling has been used. Based on the results, all research hypotheses were confirmed at 95% confidence level. The results of data analysis showed that knowledge sharing has an effect on overcoming organizational challenges of implementing change in government organizations.

Organization is a social system in which people interact with each other to achieve common goals. We are seeing acceleration for change in global value systems, adaptation to new attitudes and goals, and situations that lead to rapid societal change. To survive and thrive, an organization must first know how to anticipate opportunities, turn them into capital, and reduce or eliminate harm. Second, the organization must prove its ability to effectively manage and carry out the change process by examining in detail its past and present, which are the main assumptions on which change management is based. Research and practice of change management models have summarized a basis for understanding change processes and mechanisms at the individual and organizational levels. Below we present a number of models of change that may be useful in managing change in economic organizations and the possibility of their application and implementation to identify the results of change in organizations is presented.