فصلنامه مدیریت توسعه و تحول
پیاپی 45 (تابستان 1400)

In this study seeks to provide the model of organizational transparency in government organizations. The present study is conducted within the framework of a qualitative approach and using the method of thematic analysis and thematic network. Potential participants were university faculty members and experts. In this study, interviews were conducted with 8 administrative and academic specialists using targeted sampling method and snowball based on saturation of opinion. In the quantitative part of the research, to evaluate the model extracted from the qualitative part using a descriptive survey method, the model was evaluated using a questionnaire based on the Likert scale. The statistical population is the managers of government organizations in Arak. The model of organizational transparency was presented in the form of 2 comprehensive themes, 11 organizing themes and 52 basic themes. In the model evaluation stage, the results obtained from one-sample t-test showed that the mean of the five indices is higher than the average of the population (3) and the t-test with a significant level lower than 0.05 is significant (p.value = 0.0001). Therefore, the findings showed that the organizational transparency model has comprehensiveness, simplicity and ease, accuracy, applicability and the necessary innovation. According to the research findings, it can be concluded that these findings can be used as a model of organizational transparency in the direction administrative system integrity.

Ethics is one of the phenomena that has emerged from the beginning of the formation of official civilizations in history and has a very long history. The religion of Islam considers a healthy life to depend on the excellence of morality. Along the way, many organizations also find goodness and charity as their ladder of development. The existence of all kinds of shortcomings and gaps, as well as the tendency for ethical orientation in organizations, has provided an opportunity to produce and develop models of ethical excellence in organizations. Designing a model of organizational ethics excellence in the light of Nahj al-Balagheh will help meet the needs of Iranian organizations for organizational excellence excellence. The present study is a qualitative research in which content analysis was used to analyze the data. MAXQDA software was used for structured classification of topics. In terms of reliability, ratio and content validity index, it was approved by experts. A distinctive feature of the designed model is the emphasis on spirituality and proper management of organizational ethics excellence. With this view, within the government organization itself, moral excellence has become a task, attention to competence and responsibility, process optimization, ethical auditing, ethical models, professional solution of organizational problems and creating common moral interests with extra-organizational elements.

Past studies have used various criteria to measure the quality of accounting information, each of which indicates a specific dimension of quality. The purpose of this study is to provide a framework for evaluating and comparing the criteria of accounting information quality including persistence, predictability and accrual quality in response to the motivational components of rewards, debt, policy and tax. This research is of applied type and has been done with correlation approach. The statistical sample of the research includes 163 companies listed on the Tehran Stock Exchange in the period 2009 to 2017. The collected data were analyzed by combined data and least squares regression. The research findings show that reward motivation has a significant relationship with all quality criteria of accounting information. In a way that with increasing motivation, rewards, persistence and accrual quality increase and predictability decreases. Also, the criteria of accounting information quality in response to management motivations have significant convergence, divergence and lack of relationship.

Startup businesses are being considered in a new approach to the new economy. The proper ecosystem for the formation and development of start-up work consists of a set of edges and edges that depend on the growth and improvement of the nascent business conditions. the main purpose of this research is the design of the conceptual model of smart transportation businesses. accordingly, the methodology of this research is applicable in terms of purpose, practical, and in terms of a qualitative approach using content analysis. the method of data collection has been semi-structured.for extracting, analysis, and incorporation of concepts from the coding method. finally, the findings were analyzed and compared in three alternative dimensions, axial and Open source classification. the statistical population of this research is experts and specialists and policymakers of smart transportation and university professors and researchers. according to the results of interviews, seven alternatives and 52 pivotal were identified that alternative codes are: rules and policies of governance and leadership, creation of support and institutional platforms, development of human capital, financial strategies, and financing, market, cultural strategies, and developing smart technologies.

Resilience is defined as the system's capacity to absorb disturbances while maintaining structure and performance. The present study provides a model for corporate resilience by predicting causal relationships between executive management vision structures, accounting experience, administrative culture and corporate affairs, public performance, and corporate resilience. The statistical population of this study was managers and financial experts of the surveyed companies and the standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the relevant analyzes were performed based on the structural modeling approach. The results show that accounting experience, administrative culture and corporate affairs, and long-term executive vision have a significant effect on forecasting financial resilience. But the performance of the general public does not have a significant effect on the forecast of financial resilience. In general, these structures can be considered as a growing factor in the resilience of companies. Therefore, managers, actual, potential investors, and other stakeholders are advised to pay more attention to the discussion of environmental structures and to include them in their decision-making models. Because environmental structures can be the basis for their investment decisions.

Previous research on the impact of the auditor's tenure on earnings quality has had conflicting results. Based on the independence hypothesis, some researchers believe that increasing auditor tenure reduces the earnings quality. According to the specialty hypothesis, some researchers believe that increasing the tenure of an auditor leads to an increase in the earnings quality. In this study, to evaluate these two competing perspectives, the information asymmetry Between auditor and manager was used as a moderating variable. Therefore, the purpose of the present study is to investigate the impact of auditor's tenure on earnings quality under of information asymmetry between auditor and manager. For this purpose, the financial information of 103 companies listed in Tehran Stock Exchange between 2009 and 2018 was used. Data analysis was done by panel regression model. The results indicate that the auditor's tenure has a positive effect on earnings quality. The results also showed that the auditor tenure in firms with a higher level of information asymmetry between auditor and manager results in greater earnings quality.

Nowaday, in changing and competitive world, one of the essential factors for survival and competitive advantage for agile media organizations is to increase their ability to respond, understand and manage change and use it as an opportunity. New technologies, as an important lever, play a key role in developing agility without which it would be impossible to achieve the speed and flexibility that are the concepts of agility. The present study aims at explaining the influence of automation, one of the new technologies, in the agility of media organizations and providing a model for the impact of automation on agility through the use of mixed method (quantitative content + survey analysis). The statistical population of this research is university professors in media and communications management, active and retired staff and managers of IRIB. Data gathering tools are interviews and questionnaires. Quantitative content analysis and descriptive and inferential statistics were used to analyze the data. The research findings indicate: New technologies are an effective tool for “speed”, “flexibility”, “Responsiveness” and “competency”. These four components are the necessities to an organization excellence which have direct effect on agility. Finally, it is hypothesized that the relationship between the use of new technologies and the agility of media organizations has been designed and presented in a new paradigm.

The purpose of this study is to develop and transform the manpower agility model with the help of fuzzy meta-analysis and fuzzy dimethyl method. Initially, using meta-analysis method, quantitative studies on human resource agility precedents were extracted and 35 models of human resource agility were identified. Then, these antecedents were compiled into 4 categories of macro antecedents, 19 categories of micro-antecedents and 50 components. Human resource antecedents include 23 components, job antecedents 4 components, organizational antecedents 11 components and managerial prerequisites 12 components. Managerial backgrounds oversee human infrastructure development, inhumane infrastructure development, and agility leadership. The comprehensiveness of the components in such a way that it includes all previous researches as well as the use of fuzzy meta-analysis and fuzzy dimtel research method are aspects of its innovation.Finally, using fuzzy dimethyl technique, it was found that the compatibility component is the most important and the passive component is the least important component of this study.

Given the importance of the role of knowledge management in organizational entrepreneurship and creating entrepreneurial organizations and its important role in the health of the society , the question arises : how can the level of organizational entrepreneurship be evaluated based on knowledge management ? The present study seeks to present an organizational entrepreneurial model based on knowledge management in GHazvin university of medical sciences , which is studied by mixed method ( qualitative - quantitative ) . in the qualitative section , deep interviews with experts and in the quantitative part using structural equation modeling are discussed . Interviews have been used by open and axial coding and selection with MAXQDA 10 and to confirm the tools obtained from SMART PLS3 software .Findings show that by identifying the factors of knowledge management and the correct use of it , it can improve the performance of the organization and consequently the implementation and development of the organization .

The purpose of this study is to present a model of corruption prevention based on the goals, duties and powers of the Iranian Accounting Court. This is an applied and developmental research and a descriptive-correlational method. The statistical population of this study consists of all staff of audit (technical-specialized) and administrative departments of accounting department including headquarters and 31 provinces. Sample size was determined using Krejcie and Morgan table (340). In this study, a stratified random sampling method was used and a library method was used to review the literature of the subject under study and a questionnaire was used to collect field data. The validity and reliability of the research instruments were assessed by confirmatory factor analysis and Cronbach's alpha and SEM was used to test the model and test the questions and hypotheses. Based on the fit indices, it can be concluded that the variable dimensions of goals, tasks and authorities in Iran's accounting court are in good level and the variable dimensions of corruption control are in strong level. Therefore, it can be concluded that the model of corruption prevention based on the goals, duties and powers of the Court of Accounts is valid.

This study follows to explain a model for ranking companies in terms of environmental reporting and social responsibility on the market value of companies by fuzzy hierarchical analysis in Iran. In this regard, after receiving the opinions of experts, a conceptual model of research was developed. two criteria and each with 5 sub-criteria with 3 options were developed. The results show that the criteria of commitment to employees and commitment to social programs of the social responsibility variable are ranked 1 and 3, and this indicates that stakeholders in their analysis pay special attention to these two criteria and The issue of human resources and their promotion programs plays a prominent role in the results of the article.The criterion of environmental rules and regulations is ranked 2nd among environmental variables and the rest of the environmental criteria are ranked at low levels. The results of the study indicate that if the government is required to implement strict laws and regulations, companies are obliged to fulfill their environmental obligations and will take steps to produce environmentally friendly products and sustainable development. The placement of equipment pollution in the 5th rank also explains the calibration and improvement of machinery and equipment in the direction of minimum pollution. The low rankings of environmental variables indicate the high gap between the expectations of society and the current situation,

Global and regional developments have always made the need for successful exports with a focus on reducing costs and increasing product acceptance vital for any country's economy. One of the effective factors in export success is the valid national brand of the country of origin with the customers of the destination country. One of the industries with local capabilities and strong infrastructure in Iran is the electricity industry. Despite the quality and self-sufficiency in the products of this industry, the lack of a pattern in using the national brand in this industry has become an obstacle to reach regional markets. Accordingly, the main purpose of this study is to "present an effective model on promoting the image of the national brand of Iran."In this mixed research, which has been done sequentially. Researchers tried to identify the factors affecting the promotion of the national brand image (made in Iran) and its dimensions using the opinions of experts. Then, with the help of Maxqda software, the variables and the conceptual pattern of the relationships between them were extracted. In a small part, using the opinions of executives and exporters of high voltage power products, the local status of the research model was examined. The results of PLS software analysis in the structural equation model section showed that among these relationships, the variable "utilization of human, cultural, social and historical manpower capacities" has the greatest impact on strengthening the national brand and the variable "national macro policy" has the least impact.