نشریه مطالعات کمی در مدیریت
سال سیزدهم شماره 1 (پیاپی 48، بهار 1401)

Since the quality of accounting information directly affects the decision-making process of the users of financial statements of an economic enterprise, therefore, if the collected information does not have the expected quality and adequacy, it is considered a serious threat to the quality of accounting. to be The purpose of the current research is to investigate the relationship between the components of professional ethics courage on ethical behavior and also on accounting quality with regard to the mediating role of Machiavellian behavior using the structural equation modeling method. The sample size is 871 senior accountants of companies admitted to the Tehran Stock Exchange, who were randomly selected based on gender, age, education level and work experience, and 191 of them answered both questionnaires of courage and professional ethics. (Skerka, 5119) and the behavior of Machiavellianism (Christo Jes 4971) answered. Cronbach's alpha method and composite reliability coefficient (CR) were used to check the reliability of the research tool that the coefficient for all variables is higher than 187 and acceptable.
To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 181 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients, R_square Z, have been used, and the obtained results show the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the courage of professional ethics can have a significant and negative effect on Machiavellian behavior, and on the other hand, according to the outputs of the model, the courage of professional ethics has a direct and significant effect. on the ethical behavior of accountants. Also, Machiavelli's behavior has a significant and negative effect on accounting quality.

The main purpose of this study is to provide an organizational entrepreneurship model with emphasis on social capital in the treatment department of the Social Security Organization in the north of the country. This research was conducted by survey method and the statistical population of the research includes experts in the treatment department of the Social Security Organization in the north of the country, of which 416 people were selected as the research sample. A researcher-made questionnaire was used to collect data. The content validity of the questionnaire was confirmed by experts and specialists. Also, to determine the reliability of the research tool, a pre-test was performed in which the calculated Cronbach's alpha value was appropriate for the main scales of the questionnaire. The collected data were analyzed using the multivariate structural equation modeling technique. Findings showed that between social capital and organizational entrepreneurship due to the mediating role of variables (knowledge management, organizational agility, talent management, work ethic, quality of work-life, organizational commitment, job motivation, organizational identity, organizational silence, and cultural intelligence) There is a significant relationship in the treatment department of the Social Security Organization in the north of the country.

The pervasive growth of ICT has had a huge impact on the banking industry. Providing banking services to customers via mobile phone is one of the newest technologies. Accordingly, in this study, the intention is to investigate the effect of perceived convenience, usefulness and risk, trust and social effects on the intention to use mobile banking in the customers of Bank Melli Mobarakeh. The statistical population of customers of Bank Melli is Mobarakeh. Sample size was selected using Morgan table of 381 people based on available sampling method. A standard questionnaire was used to measure the variables. The validity of the questionnaire was evaluated diagnostically, convergently and divergently and the reliability of the questionnaire was assessed using Cronbach's alpha coefficient. The research model was tested based on structural equation method and pls software. The results showed that perceived convenience, usefulness and risk, trust and social effects had a positive and significant effect on the intention to use mobile banking.

Environmental sustainability in organizations depends on the extent of the performance of the employees of that organization and creating such a function in employees is highly dependent on creating an environmentally friendly attitude in managers. Therefore, a comprehensive study of green resource management and providing a management model appropriate to government organizations' policy transition is needed. Therefore, the present study was conducted to determine the most effective component of green human resource management on organizational sustainability performance. To determine the most effective components of green human resource management, more than 388 electronic questionnaires were distributed. In addition to a descriptive study of components and component options, a multivariate statistical analysis of principal components analysis was used to identify the most effective options. The results of the study showed that green human resource management has a positive effect on individual, organizational and extra-organizational consequences, and the challenges and limitations of applying the proposed model were also examined. The proposed method can be effective in achieving sustainable human resource development for managers and operational staff.

Based on scientific findings, human resource management in each organization is considered to be the key to achieving the goals, because new ideas for innovation and prosperity are the achievement of new researchers' products. A comprehensive human resources management system, organizational performance the lack or weakness of this management creates problems for the organization. In this regard, the present study was conducted to investigate the factors affecting the success of human resources management in the organization of expediency. The present research is an applied research that is carried out using field method and scanning technique. The statistical population of the research, the staff and managers of the HR department of the organization are expedient. Using the Klein formula, 511 questionnaires were collected. A Simple clustering method was used for sampling. A researcher-made questionnaire was used to collect data. The collected data were analyzed using the LISREL software and the structural equation test. The results of hypothesis testing show the technological factors with path coefficient of 1821, organizational factors with path coefficient 1893, behavioral factors with path coefficient 1863, and environmental factors with path coefficient 1876, have a significant and direct effect on human resources management in the organization of expediency. According to the results of Friedman test, it was found that behavioral factors with a mean of 3879 have the highest rank and the environmental variables with an average of 4891 have the lowest rank in influencing the success of HRM.

The purpose of this study was to design a management model of university library information system with emphasis on knowledge management components. The present study is an applied type in terms of purpose-based segmentation and a combined method, survey and Delphi in terms of data collection method. In Delphi method, the opinions of 52 academic experts, managers and senior experts of the organization have been used. After collecting data, for statistical analysis, structural equation methods and Friedman test using SPSS and PLS statistical software were used. According to the results of Friedman test, 79 indicators of important factors for knowledge management success are significantly different. The findings showed that the important factors for the success of knowledge management in the organization in order of priority are: leadership and support of senior management, organizational culture, training and retraining, documentation, knowledge management strategy, knowledge repositories, rewarding and motivation Human resource management, information technology, management of organizational infrastructure, processes and activities, performance measurement, elimination of resource constraints, modeling of the best.

The purpose of this paper is to design a balanced scorecard (BSC) in the LARG supply network (LSN) in the automotive industry with Fuzzy TOPSIS (FTOPSIS) approach. What distinguishes this paper from other articles in the field of LSN is identifying dimensions and indicators with Fuzzy Screening (FS), evaluating the LSN in Saipa Yadak company with BSC approach and FTOPSIS, Also, designing a Matuzan scorecard and providing an operational strategy for evaluating the large supply network, which this innovation is very attractive in supply network researches. The statistical population is 41 experts of Saipa Yadak Company. The sampling method is a number of people. This means that the opinions of all experts of Saipa Yadak Company who have at least a master's degree and a ten-year work experience in Saipa Yadak Company have been used. After reviewing the theoretical foundations and research background, 1 dimensions and 47 indicators were identified and selected by FS. Utilizing the BSC approach and combining it with the LARG paradigm has been able to provide a more comprehensive view in evaluating the larg supply network. The results of FTOPSIS in prioritizing dimensions show that the dimensions of evaluation of the assessment of the supply network of the mains of the beneficiaries ranked first and the financial dimensions, internal processes and growth and learning ranked second to fourth, respectively

This article aims to describe the state of clarification and how to present and disclose financial information of companies and economic enterprises Securities and Exchange Organization (in line with the legal duties of Article (6) of the Law on the Implementation of General Policies, Article 11 of the Constitution) Islamic Republic of Iran (approved by the Islamic Council on 5118/14/58) and numerous amendments in 5141, 5146, 5148 and 5149, as one of the indicators of the rule of law. Disclosure and presentation of accurate, transparent and timely financial information of companies and economic enterprises to the stock exchange organization It can provide a healthy and fair competitive environment in the society because wherever there is information transparency, public supervision and accountability If there is not enough, the possibility of fraud, discrimination, rent, mistrust, corruption and mismanagement increases. On a macro scale Also, transparency can increase social and economic capital, strengthen the rule of law and good governance. In the current research, how the laws and regulations, legal tools and enforcement guarantees are effective in the field Clarifying and providing correct and timely financial information of economic institutions and enterprises, studied through documentary studies data and provide solutions to overcome existing obstacles.