نشریه مدیریت و چشم انداز آموزش
سال پنجم شماره 3 (پیاپی 17، پاییز 1402)

The aim of the current research was to design the competency model related to ambidextrous leadership in social systems; It should be noted that the current research is applied in terms of its purpose, the qualitative research approach and the research method are meta synthesis. To conduct this research, the seven stages of Sandelovski and Barso (2007), which have the necessary comprehensiveness, were used. In order to ensure and validate the search process and achieve the research findings, the expert team consisting of four educational management specialists formed the members of the research meta synthesis team. The sources of research data collection were the existing articles and texts about ambidextrous leadership from 2010 to 2023.The findings of this research showed that the model of ambidextrous leadership competencies includes 32 basic themes in 9 organizing themes with the titles: 1. "Individual competencies";   2. "Communication skills"; 3. "Professional-management skills";       4. "participatory management skills"; 5. "Planning skill and strategic thinking"; 6. "Ability to lead change"; 7. "Inclination to increase knowledge"; 8. "The ability to respond to the environment while paying attention to internal coherence"; 9. "The ability to apply contingency management". It should be noted that the output of this research can be provided to the managers and planners of organizational development in order to consciously develop the capabilities and skills of managers at different organizational levels, knowing the factors that influence ambidextrous leadership competencies.
Extended abstract
In the last century, various organizations have experienced amazing changes in their processes and areas of activity. The key mission of organizations, which until the 1960s was to expand the scale of production and focus on the quantity of organizational output, turned to increasing the quality of products and services as well as reducing costs. In this era, the managers of the organization tried to make maximum use of the internal resources and assets of the organization and always improve the productivity and efficiency of their organization. But in the 1990s, with the expansion of the competitive environment between organizations, it became clear to the managers of the organization that in a competitive world, only focusing on productivity and efficiency is not enough to maintain the competitive advantage and also the survival of the organization in the long term; Rather, the flexibility and ability to respond to changes and environmental expectations, as well as paying attention to components such as agility, the capacity to change strategic focus and quick and timely response to the evolving and changing environment, as basic axioms for survival and improving the performance of organizations. They play a key role. Accordingly, in the current world, the ability to discover new and innovative ways to create value has become one of the main axes of the strategic thinking of organization leaders (Gastaldi, Lessanibahri, Tedaldi & Miragliotta, 2022). On the other hand, organizations today are facing the fourth industrial revolution, which the complexity of physical and digital realities has created and expanded a complex and unique competitive environment for organizational activity. (Culot, Nassimbeni, Orzes & Sartor, 2022). In this situation, organizations are under pressure to be efficient in the short term and have a competitive performance, but also to be flexible in the long term and operate with an innovative approach; In other words, organizations must be ambidextrous (Derbyshire, 2014). According to March (March, 1991), duality includes exploitation (managing the current position and resources of the organization) and exploration (adapting to environmental changes and continuous innovation); Ambivalence is the ability of an organization in two dimensions of exploration and exploitation in order to increase its competitive power in complex and changing environments, which requires durability and survival, flexibility, development and maintenance of competitive advantage and exploration of potential opportunities in the environment. (Mom, Chang, Cholakova & Jansen, 2019). In fact, expectations and environmental developments are the factors of pressure on organizations in the direction of moving towards bilateral development; In addition to being completely superior in their current operations and improving their functional areas both in terms of quantity and quality, they also strive to innovate and discover new opportunities (Herzallah, Gutierrez-Gutierrez & Rosas, 2017). Therefore, the existence of ambidextrous leaders who can improve the two basic aspects of improving the organization's performance in the current world, i.e. exploitation and exploration, with competence and acquiring the necessary skills, is considered a competitive advantage and a key factor for success in organizations; By considering the environmental dynamics as well as the internal requirements of the organization, ambidextrous leaders establish a smart balance between the two dimensions of exploitation and exploration; Because they believe that the relationship between leadership behavior and the performance of the organization is not a linear and formulated relationship that works in every situation, but the conscious movement of the organization between construction and innovation, guarantees adaptation to the environment and as a result, improves the performance of the organization (Rosing, Frese & Bausch, 2011). Therefore, knowing the characteristics and competences of ambidextrous leaders is considered a vital necessity to guide the organization in dynamic and changing interactive environments. Therefore, in the present study, an attempt was made to study the available sources and texts about the competencies of ambidextrous leaders, the components related to Ambivalent leadership should be identified and investigated. The output of this work can provide useful information to managers and organizational development planners in order to improve the leadership skills of managers according to organizational and environmental requirements.
Theoretical framework
Organizational ambidexterity refers to the ability of an organization to simultaneously pay attention to exploration and exploitation; The exploitation aspect means that an organization is cultivating the potentials and capacities that it currently and from the past; However, the exploration aspect deals with the creation of innovation, knowledge and the discovery and use of new resources and capabilities (Stokes, Moore, Moss, Mathews, Smith & Liu, 2015). In the new approaches, it is suggested that the ability to simultaneously pursue the exploitation and exploration and cultivation of these two dimensions in employees is the best way to promote innovation and increase the performance of today's organizations. This argument led to the emergence of ambidextrous structure and ambidextrous leadership (Zarb, De La Robertie & Zouaoui, 2017). Ambivalent leadership is considered a new theory in leadership that was proposed by Rasing, Fars and Bush (2011); In their research, these researchers came to the conclusion that ambidextrous leadership can best stimulate and guide innovation; Because he is able to simultaneously use the exploratory skills and the exploitative skills required for the innovation process. In this style of leadership, the leader's open behaviors support exploratory activities and against the closed behaviors of the leader, they support exploitative activities. Finally, Rasing et al. (2011) have defined ambidextrous leadership by combining the aforementioned behaviors as follows: "The ability to cultivate both exploratory and exploitative behaviors in followers by increasing or decreasing variability in their behavior and being flexible. in changing between these two types of behavior".
The upcoming research is applied in terms of purpose, qualitative research approach and meta-composite research method. The purpose of the present synthesis is to discover the basic findings of various studies in the form of concepts; Therefore, to conduct this research, the seven stages of Sandelovski and Barso (2007), which have the necessary comprehensiveness, were used. The validity of the research data was taken into consideration by using the techniques of reliability and transferability through the self-review of the researchers and the alignment of the data and reliability in the process of collecting information as well as the transparent report of the process of obtaining the research data (Lincoln & Guba, 1985).
Research What are the components of the competency model related to strong leadership?
The ambidextrous leadership competency theme network (subordinate) shows that the ambidextrous leadership competency model consists of an overarching theme, 9 organizing themes, and 32 basic themes.
In today's complex world where continuous and fast-paced changes occur, organizations are faced with turbulent environments that do not allow managers, like in the distant past, with a closed approach to the interactive environment and only by focusing on the components and processes within the organization to continue their effective activity. In fact, every change and transformation, however small in the interactive environment, has a direct or indirect reflection on the performance of organizations. Therefore, in order to survive and be effective in today's world, organizations need leaders who, in addition to being skilled in managing the processes and internal affairs of the organization, by looking at the components of the interactive environment, also discover the opportunities in the environment and use this opportunity for the benefit of the organization. and with knowledge and awareness of existing threats and dangers, use weapons such as innovation, creativity, flexibility and all-round readiness for change in different dimensions and levels to confront and protect against these threats. equip in the shortest possible time; In the world of management, such leaders are known as ambidextrous leaders, and in this regard, in this research, an effort was made to discover and identify the dimensions of competence of ambidextrous leaders through a deep study of reliable and relevant scientific sources. The result of the study and investigation in related sources showed that ambidextrous leaders benefit from 9 categories of competence or special ability.
In general, it can be said that maintaining the survival and efficiency of organizations in today's complex world, whose distinctive feature is the emergence of new changes, implies the existence of competent leaders who, by maintaining a balance between open behaviors, means creating a platform for the emergence of creativity, freedom of action and ideation. among employees and closed behaviors in the sense of standardizing activities to monitor the good performance of employees, institutionalize the two important dimensions of exploration and exploitation in the atmosphere of the organization; Such ambidextrous leaders with a correct understanding of the actual capabilities of the organization and awareness of potential environmental opportunities as well as intelligent prediction of the future developments of the surrounding world, while they have the ability to challenge the current situation of the organization and the desired situation and idea draw the future of the organization, improve the self-confidence and intellectual power of the subordinates in order to take risks and express themselves in ideation and independent implementation of ideas in order to shorten the path of the existing and desirable state of the organization; And this is while the control and monitoring of the quality of the current processes of the organization does not remain far from the prudent eyes of the two-handed leaders.

The purpose of this research is to identify and prioritize the effective and efficient factors of the quantum leadership of the broadcasting organization in the field of social networks. The research method is quantitative and applicative. The statistical population of the research includes 15 media experts, political science professors, media management professors, and management, who were selected by targeted and available sampling method; and to perform the calculations, Dimetal technique was used. The components and indicators of quantum leadership identified from the Delphi stage include three management and organizational dimensions, quantum skills and quantum leadership, which management and organization dimension has two components (quantum management, quantum organization), the quantum skills dimension includes seven components (quantum view, quantum thinking, quantum feeling, quantum cognition, quantum action, quantum trust, quantum existence), and quantum leadership has four components (media leadership, social media leadership, transformational leadership in the media, participatory leadership in the media). Three dimensions and thirteen components were identified and confirmed for the quantum leadership of the Broadcasting Organization in the field of social networks. The findings showed that the social media leadership component, which has the highest D value, has the greatest influence with other indicators; also, the quantum management component, which has the highest R value; has the greatest impact on other indicators. Besides, quantum management, which has the highest amount of D+R; has the highest effectiveness compared to other components, and also quantum trust, which has the highest D-R value; has the most impact on other components.
Extended abstract
Media are communication channels through which messages are sent to the audience. But whether these channels interfere in the content of the message or whether it is just a neutral tool in the transmission of the message is one of the important topics in media philosophy and of course in its management (Ghaed Amini Harouni et al, 2018). The success of today's organizations depends on the correct and efficient leadership, which relies on the influence, guidance, direction and streamlining of the organization's activities, and the belief of the employees (Erfanmanesh, 2018).
In the last decade, much attention has been paid to new approaches and theories of leadership. These approaches and theories have shown more attention to the intellectual and philosophical foundations of leadership and behaviors related to it instead of emphasizing only the behavioral signs of leadership as a leadership style. Leadership worldview, strategic leadership and quantum leadership can be introduced as new paradigms in this style (Totkzadeh, 2018). Quantum leadership tries to create the desired future by determining objectives, choosing the best solutions, and using the best tools correctly so that a situation fits the internal conditions of the organization and the requirements of the strategic environment (Kmali Ardekani et al, 2020). The purpose of quantum leadership is to increase the effectiveness and power of managers and employees of the organization. Forming self-governing groups and providing extensive feedback to managers and employees, which prevents costly mistakes for the organization, is one of the strategies used in quantum leadership (Ghaed Amini Harouni et al, 2018). Based on this, the researcher tries to answer the question; how to identify and prioritize the effective and efficient factors of the quantum leadership of the broadcasting organization in the field of social networks?
Theoretical Framework
Quantum leadership is a style of leadership that seeks to increase trust, security, dynamic communication and learning and reduce vertical communication and increase horizontal communication in the organization. The framework and structure of the quantum organization includes mutual and fluid communication between the leader and the followers, which can be defined through an organization combined with trust, value, spirituality, learning, dialogue and thinking together (Rozbeh et al, 2021). Quantum leadership is a type of leadership that is able to provide energy and great influence on organization members, and, it can stimulate the natural human capacity as a capability, and guide everyone to move towards common goals. Quantum leadership is related to the science of complexity, which its purpose is to study all potential abilities; so that it can create creative potentials by uncertainty. Like the Gestalt theory, the quantum theory states that the whole in the world is greater than the sum of its parts. Quantum leadership can manage conflict for the benefit of the organization and improve leadership quality (Ningtias & Mundiri, 2019).
Pir Dehghan & Monsef (2022) investigated quantum leadership and job self-efficacy. The research findings showed that there is a positive and significant relationship between quantum leadership components and job self-efficacy, but there is no relationship between quantum leadership components and organizational excellence.
Geok & Bilal Ali (2021) presented a quantum leadership style framework in their research to promote lifelong learning among employees through management science. Hence, Quantum leaders understood the implications of organizational learning in the workplace during challenging times. Lifelong learning was promoted to improve profitability, organizational stability and growth with a conducive learning environment. The resurgence of quantum leadership contributes to new developments in management science in industry and higher education. The need for future studies was evident on purposeful learning through quantum leadership to support knowledge creation and consistent paradigms.
This research is practical in terms of purpose, and descriptive survey based on research design and in terms of data collection method. The statistical population of the research includes 15 experts in the field of media, professors of political science, professors of media management and management. The sampling method is targeted and accessible, and two methods of literature review and semi-structured interview were used to collect data.
Discussion and Excel software environment and coding in VB language have been used in order to perform the calculations related to Dimetal technique. According to the results of the research, the components and indicators of quantum leadership identified from the Delphi stage include three dimensions: managerial and organizational, quantum skills, and quantum leadership; the managerial and organizational dimension has two components (quantum management, quantum organization), the quantum skills dimension includes seven components (quantum view, quantum thinking, quantum feeling, quantum cognition, quantum action, quantum trust, quantum existence) and quantum leadership has four components (media leadership, social media leadership, transformational leadership in the media, participatory leadership in the media). The findings showed that the social media leadership component, which has the highest D value, has the greatest influence on other indicators; and the quantum management component, which has the highest R value, has the greatest impact on other indicators. Also, quantum management, which has the highest amount of D+R, has the highest effectiveness compared to other components; and quantum trust, which has the highest D-R value, has the most impact on other components.
The current research was conducted with the aim of identifying and prioritizing the effective and efficient factors of quantum leadership of the Broadcasting Organization in the field of social networks. The results of this research are consistent with the findings of researchers such as Ahmadian et al, (2021), Geok & Bilal Ali (2021), Rozbeh et al, (2021), and Oudlajani & Naqib al-Sadat (2021). According to the findings of the research, it can be concluded that quantum leadership has played an important role in organizations because managers and leaders can welcome new opportunities due to creativity, which is one of the most important characteristics of quantum leaders. Leaders in quantum leadership warrant their competitive advantage by relying on this feature, and with the help of people who are open to innovation and facing unknown and new phenomena, and providing risk-taking and adaptability in the organization's people to welcome change and transformation in the organization. As a result, organizational leaders must cultivate new skills in themselves, which are called quantum skills; these skills help organizations to increase the ability of managers to manage people in organizations, resolve conflicts, increase productivity; creativity and innovation, agility, organizational excellence, organizational learning, etc., which are all signs of quantum leadership, and provide the basis for success, organizational development, and ultimately their survival in today's complex and rapidly changing world, due to the development of technology and the progress that exists in the world today.
According to the results of the research, it is suggested that by taking advantage of the quantum view and the ability to see purposefully, the style and way of thinking and attitude should be comparable with the quantum thinking and the ability to think in a contradictory way in order to lay the groundwork for quantum knowledge and intuitive knowledge of issues in the organization In this way, organizational leaders and managers can create quantum feeling and trust among their employees, which in turn causes a new attitude to issues, creative and intuitive thinking, and foresight and prediction in the organization. It is suggested that when selecting people for a leadership position in the organization, they should be evaluated in terms of their willingness and ability to implement quantum leadership, and those should be selected who have this characteristic more prominent and stronger.

The present study presented a model of green governance with a sustainable development approach in the health system. The method of this study is applied and analytical in terms of aim, qualitative in terms of process, and grounded theory in terms of data collection and analysis. Twelve experts were first interviewed after examining the theoretical foundations and previous studies. Then, data were analyzed, and categories, related concepts, and semantic codes were extracted to answer the research questions by MAXQDA (2020) software. The interviews continued until theoretical saturation was reached. "Balanced and integrated management," "service provision," and "financial resources" were identified as causal factors. "Legal environment," "political environment," "cultural and social environment," and "technology" were identified as contextual factors. "Government policies" and "change management" were identified as intervening factors. "Green governance affairs," "contractual affairs," and "participatory affairs" were identified as strategies. "Creating alignment between goals, policies, and structure and culture in the health sector," "improving administrative and environmental health," "and dynamism and adapting to changes and developments in the health system" were identified as outcomes.
Extended abstract

Significant development caused by the industrial revolution that began in the mid- 1700s led to gradual changes in industries, economic growth, higher standards of living, the availability of world-class products, amenities, etc. However, the environmental aspect was neglected, resulting in much environmental damage (Ferran Vila, Yanez & Miotto, 2022). In recent decades, human beings have well understood the danger of neglecting the environment since all kinds of environmental pollution have endangered the whole earth as a human habitat. Thus, efforts were made to protect the environment and modify development methods. Hence, environmental concerns and sustainable development are among the global community's most significant topics (Seyd Alavi, Mohammad, Ghalavandi, Abbaspour & Mohamadkhni, 2020). Several quantitative and qualitative factors affect sustainable development. However, many thinkers of economics and other sciences argue that governance has a relatively higher rank in affecting sustainable development (Zahiri, Zayanderoody & Jalaie, 2021). Accordingly, green governance as a new and sustainability-based governance model creates new challenges for the traditional human-centered development ideology (Li et al., 2018) and emphasizes the balance between economic growth and sustainable development (Lin, Gui, Xie, & Liu, 2019). Green governance includes the combination of the principles of environmental sustainability and social justice in the decision-making processes of the government and other institutions (Dryzek, 2013). Green governance is also considered a driving force for the restructuring of economic development and the realization of a green technological revolution to realize and achieve sustainable development goals (Xu & Zhu, 2022). Also, health domain and the health system are among the most significant service sectors and indicators of social development and welfare (Seddighi, Nosrati Nejad & Basakha, 2020). Applying the green governance model in the health system can minimize the environmental damage caused by providing services. Despite the role and significance of this strategy, few efforts have been made to apply it, especially in Iran's health system. Thus, the present study fills the existing research gap. It can help the health system use the green governance strategy to achieve its sustainable development goals. Therefore, in this study, the researcher seeks to answer the question of the model of green governance with a sustainable development approach in Iran's health system.
Literature review
Peyghan, Yaghobi, and Keikha (2022) conducted a study entitled "Measuring and validating the model of good governance with a sustainable development approach (a study in Sistan and Baluchistan)." The results revealed that in the proposed model, the index of comment and final responsibility, quality of laws, corruption control, the rule of law, and transparency are ranked first to fifth, respectively (Peyghan, Yaghobi & Keikha, 2020). Rezaei Lori, Selajeghe, and Maddahiyan (2022) conducted research entitled "Designing a good governance model for the systematic exploitation of Mines with a sustainable development approach (The case study of Golgohar Sirjan Industrial and Mineral Complex). The results revealed that comprehensive responsibility, a causal condition that includes intergenerational, environmental, and social obligations, causes the formation of good governance with future-oriented, health-oriented, and people-oriented characteristics. Along with the developmental space, creating opportunity and development-oriented strategies leads to sustainable social, economic, and environmental development (Rezaei Lori, Salajeghe & Maddahiyan, 2022). Xu and Zhu (2022) investigated the effects of green governance and green financial policies on sustainable development in various regions of China from 2008 to 2018. The results revealed that China's green governance index and green financial policies significantly reduced environmental pollution during the study period (Xu & Zhu, 2022). Shah, Lai, et al. (2021) conducted a study entitled "Development of a green governance framework to improve the performance of an oil and gas company." The results revealed that the proposed green governance framework reduced social costs and environmental risks and effectively improved the performance of the oil and gas industry (Shah, Lai, et al., 2021).
 

This study is an applied type and analytical in terms of aim, qualitative in terms of process, and grounded theory in data collection and analysis method. A purposeful sampling method was used. Its data were collected using semi-structured interviews. The researcher achieved theoretical saturation after interviewing 12 experts. Also, data analysis and extraction of categories, related concepts, and semantic codes to answer the research questions in this study were done by MAXQDA software.

This section answers the questions of providing a green governance model with a sustainable development approach in the health system (case study: Kerman University of Medical Sciences). The questions of this study were as follows: What are the causal conditions of providing a green governance model with a sustainable development approach in the health system? What are the contextual conditions for providing a green governance model with a sustainable development approach in the health system? What are the intervening conditions for providing a green governance model with a sustainable development approach in the health system? What are the strategies for presenting the model of green governance with a sustainable development approach in the health system? What is the outcome or implication of providing a green governance model with a sustainable development approach in the health system?
The results revealed that the three components of "balanced and integrated management," "service provision," and "financial resources" were identified as causal factors. "Legal environment," "political environment," "cultural and social environment," and "technology" were identified as contextual factors. "Government policies" and "Transformation and change management" were identified as intervening factors. "Green governance affairs," "contractual affairs," and "participatory affairs" were identified as strategies. "Creating alignment between goals, policies, and structure and culture in the health sector," "improving administrative and environmental health," and "dynamism and adapting to changes and developments in the health system" were identified as outcomes.
Discussion and

The present study provided a green governance model with a sustainable development approach in the health system. The results revealed that the causal factors are balanced and integrated management, providing services, and financial resources. The legal environment, political environment, cultural and social environment, and technology were found as the contextual factors. Intervening factors also included government policies and change management. The strategies were also green governance, contractual, and partnership affairs. Finally, creating alignment between goals, policies, structure, and culture in the health sector, promoting administrative and environmental health, dynamism, and adapting to changes and developments in the health system were found as outcomes.
Based on the results, it is recommended to consider the development of effective leadership as a priority of the health system's programs and policies. Organizational independence should be promoted in different parts of the health system. Also, practical performance evaluation should be performed annually, and balanced growth and development should occur in economic, social, and environmental dimensions. Moreover, policy-making and decisions should be made based on evidence with the development of feedback mechanisms in the sector.
Collective decision-making and orientation among health stakeholders should be done to develop policies and crisis management requirements in the health sector, a fair payment system along with moving toward self-sufficiency should be applied in the health system for development and motivation of human resources in the health sector, development and use of prevention and safety approaches in the health sector should be considered by improving the fficiency and quality of the services provided. Also, financing, accumulation, and capital management in the health sector should be done by using the basics of financing and focusing on the health system's priorities. The management of creating infrastructure and production of financial resources and budgeting strategy in the health system should be done by promoting the rule of law in the health sector.
It is also recommended to create a guarantee for tools for implementing policies in the health sector by identifying and defining the roles of government, private, and civil society actors, demands and expectations of people. The use of electronic government, the use of green technologies and methods, the development of privatization, and the use of the power and capacity of the private sector should be considered in this regard. It is also recommended to observe the environmental issues and the development of knowledge resources with the optimal management of financial and environmental resources to promote administrative health and value-oriented and ethical orientation. It is also recommended to pave the way for reaching a consensus among the actors of the health system and formalizing the relations between the beneficiaries of the health system by strengthening social capital and effective communication between the beneficiaries of the health system to improve health promotion and save more energy and optimize waste management, and coordination of land and environment and protect citizens against financial, social, and environmental risks.

The purpose of the research is to design a model of resilience in government organizations of Kermanshah province. The research method is qualitative-quantitative. This research is developmental-applicative in terms of purpose, and descriptive-survey in terms of data collection. The statistical population of the research includes government managers who have at least 10 years of experience. In order to sample; purposeful sampling method in the qualitative part was used, and in the quantitative part based on the number of extracted components, the number of samples was determined to be 396 people and the cluster method was used for sampling. In order to analyze the data, the coding method was used in the qualitative part and the structural equation model method was used in the quantitative part by PLS software. The results indicate that the causal factors include; individual, group and organizational factors. Also, the environmental platform includes; the role of the government, political and economic factors, and electronic platforms. The consequences also indicate the continuity and progress of the organization. The results of the structural equations also showed that the resilience model has a favorable fit in government organizations.
Extended abstract
Organizational resilience is a subcategory of positive organization and today, despite the attention to the term resilience and its vastly uses in various fields, there is a limited theoretical and practical understanding of this concept in its evaluation and measurement in relation to organizational resilience (Rafiyan et al, 2011). Resilience has been studied in many different fields, including management, security, ecology, psychology, disaster management, organization management, engineering, etc., but there is no definition acceptable in any field (Bergström et al., 2015). Resilience in the organizational field is not an exception to this rule. Researchers such as Alblas & Jayaram (2015), Alblas & Jayaram (2015), Chand & Loosemore (2016), and Hu et al, (2018) have considered organizational resilience as the ability to deal with changes, internal and external risks and impulses, and some such as Linnenluecke & Griffiths (2010), Alexiou (2014), and Ortiz & Bansal (2015) have defined resilience as a capacity to deal with changes, risk and impulses, and some others have considered it as an essential asset for the organization when it faces a risk (Ruiz-Martin et al, 2018). Rai et al, (2021) have considered organizational resilience as a way to deal with successive environmental crises. Organizations try to prepare themselves for all kinds of crises in advance and without fear by planning and making necessary preparations against all kinds of crises.
Resilience means developing new competencies and broad capabilities to sustain momentum by creating new opportunities. Also, in this definition, resilience is considered as success due to the ability to invest in challenges and unexpected changes. According to another definition, resilience is the ability of a person or organization to quickly design and implement positive adaptive movements coordinated with an emergency situation, in such a way as to bear little pressure. Others define it as an essential asset for the organization when it faces a risk (Ruiz-Martin et al, 2018). Therefore, the concept of organizational resilience includes resistance, compromise and adaptation as the main assets and refers to shock absorption, reorganization and learning, etc. as the main capacities. Resilient organizations are also organizations that are able to deal with unforeseen shocks such as financial crises and globalization of competition, etc., and in some cases, it makes the organization prosper. In fact, resilience can be considered a necessity in recent centuries. Today's societies are increasingly facing emergency and crisis situations that challenge social and economic stability, and they rely on the services and employment provided by organizations to achieve resilience, because organizational resilience and societies' resilience are two sides of the same coin, and this means that if organizations are not ready to respond to emergencies and crises, then societies will not be ready either (Stephenson, 2010). Resilient organizations are organizations that can overcome crises with low costs due to their preparation and planning and high flexibility. All organizations should consider resilience against threats and environmental changes as one of their important and strategic goals and consider achieving this important goal. Therefore, the present research, with regard to the earthquake that happened in some cities of Kermanshah province in 2016 and caused a lot of money and lives (about 2,000 dead and 10,000 injured), seeks to, by designing a model of resilience in the government organizations of this province, help to increase their strength and readiness, which will reduce the amount of damages to the lowest possible level in the repetition of such events. The main question of the current research is: what are the characteristics of the model of resilience in government organizations of Kermanshah province?
Theoretical framework
The word resilience was presented for the first time by Holling in 1973 in a study titled resilience and stability of ecological systems. Then this term has been used for various other forms of resilience such as individual, organizational, supply chain, etc. If we consider people as a part of societies, resilience depends on societies and is not limited to social relations and social structure. One way to create resilience is to support people to create favorable social relations through technical resilience interventions. These interventions can include the development of services, the use of resources in communities, and the creation of new social and operational values for them. The origins and meaning of resilience as a scientific concept is ambiguous (Friend & Moench, 2013). The concept of resilience is used everywhere in both physical and social sciences. However, it has different meanings at different times. In recent years, resilience has become more common in both scientific and political discourses (Meerow & Newell, 2015). In fact, there are many meanings and concepts for resilience, there are wide definitions and interpretations of resilience, many of which are taken from the academic community of ecological systems. Originally, resilience is related to hazard studies, materials science and environmental studies, and also is a concept that has been used freely and enthusiastically by a wide range of policy makers, practitioners and academic researchers in the last decade. Although the actual meaning associated with this term varies accordingly, there are actually a large number of conceptual frameworks for resilience that are increasing day by day, reflecting its complex and multidimensional nature (Breetzke & Pearson, 2017).
In relation to organizational resilience, it can be acknowledged that this category is a subcategory of positive organization, but today, even with attention to the term resilience and its many uses in various fields, especially in relation to organizational resilience, there is a limited theoretical and practical understanding of this concept in its evaluation, measurement or creation (Rafiyan, 2011). In general, two views have been mentioned in relation to organizational resilience, one of which defines resilience as the ability to return to the normal situation in the face of adversity, conflict, failure or positive events, and the other includes the development of new capabilities and the ability to expand simultaneously or even create new opportunities. Vogest also acknowledges that a resilient organization is considered to be able to maintain positive settings under challenging conditions (Hillmann & Guenther, 2021). Therefore, resilience is a necessity to respond to threats and also to adapt positively in the face of challenging conditions, accept opportunities, and provide sustainable performance (Duchek, 2020).
The current research is developmental-applicative in terms of its purpose, and descriptive-survey in terms of data collection according to the nature of the research. In order to collect data in the qualitative part, in-depth semi-structured interviews were used, which were selected through purposeful and snowball sampling. The statistical population of the research included managers who are in government organizations of Kermanshah province and had at least 10 years of experience. The statistical population of quantitative section is a small part of the employees of the government organizations of Kermanshah province, whose number is 5641 people. Sampling in the quantitative section is 5 to 15 times the number of observed or apparent components (Homan, 2017). Considering that 33 primary components have been extracted, at least 190 questionnaires should have been distributed. The sampling method in this research was cluster. As a result, 400 questionnaires were distributed, of which 396 were usable.
Discussion and The researcher analyzes the data in depth and presents them in the form of Strauss & Corbin theory (2008), and the main purpose of the research is to understand the situation. In this research process, after determining the core category, other categories are drawn in the form of a paradigmatic pattern around the core category. By using selective coding, the relationship between the categories has been identified and the conceptual model has been presented in an integrated manner. After making sure that there is a reasonable correlation and relationship between the observations and the related local variables, it is time for another important analysis, through which the statistical hypotheses of the current research will be investigated. In this part, the overview of the research model was examined first, and then each hypothesis was investigated separately.
As it is clear in the previous figures, the value of t among the causal conditions, the central phenomenon, the consequences and the environmental background is higher than 1.96, which indicates the significance of the relationships between them. This shows that the model extracted in government organizations of Kermanshah is a suitable model. Also, the coefficients between the mentioned factors are all positive. Therefore, it is positive and direct between them. Also, in Table 13, the estimated coefficients and explained variance of the research variables are reported.
 
The purpose of this research is to study resilience in government organizations of Kermanshah province. Therefore, while examining the concept of resilience; antecedents, environmental background and consequences of organizational resilience have been identified and a model of resilience has been presented in government organizations of Kermanshah province. After designing the research model, a number of interviewees were asked to express their opinions regarding the presented model so that required corrections can be made if necessary. The findings of the research were evaluated and reviewed by five university professors and three PhD. students, and necessary corrections were made while receiving opinions. In the following, explanations are given about each of the factors of the model. Based on the research model, "organizational resilience" as a central category based on the causal conditions of "individual, group and organizational factors" and taking into account the role of the government, economic and political factors and electronic platforms as a pattern is realized and leads to the creation of continuity in the organization and the progress of the organization. The research findings are in line with the results of Ruiz-Martin et al, (2018) and Lengnick-Hall et al, (2011).

The purpose of the current research is to analyze the dimensions and components of organizational culture based on normative and individual variables in the managers of education headquarters in Tehran province. According to its purpose, the research method is applicable; and in terms of execution method, it is qualitative, descriptive-exploratory; and in terms of its nature, it is among foundation data research. The statistical population of this research includes 12 experts who are well-informed and proficient in the subject of research in the field of management and have a valid scientific background in this field. Sampling method used in this research was non-random purposeful. The method of data collection is referring to documents, semi-structured interviews and questionnaires. For data analysis, Atlas ti software was used to code the interviews. The results showed that in the normative dimension, there are 10 categories: organizational justice, work maturity, ambiguity avoidance, external supervision, decision-making, job promotion, masculinity or feminism, concentration (power distance), customer orientation, productivity with 57 indicators; and in the Individual dimension also has 10 categories: sense of belonging, responsibility, individual creativity, communication, participation (teamwork), identity, self-control, motivation, conflict, interaction in 61 indicators and in 6 categories that include causal conditions, communication conditions, background factors, intervener factors, strategies, consequences were identified.Extended abstractIntroductionJust as people in the society have certain beliefs, values ​​and behaviors that represent their personality; organizations also have common assumptions and basic beliefs that shape their culture. Culture has been defined as the set of spiritual achievements of a nation. Culture is a human invention and made by human hands. This finding reflects the existence and identity of a society (Mirza Mohammadi, 2021). Organizational culture is the personality of the organization and it is considered as the basic infrastructure for transformation and change, and managers should understand its relationship with national culture and strive for organizational cohesion by taking advantage of its strategic role. Organizational culture is an interwoven set of basic assumptions, common inferences and collective wisdom that is formed in the context of previous experiences and findings in facing internal or external issues and serves as a guiding light and an invigorating source plays a role in shaping the behavior of employees and architecture of the present and future of the organization (Mohammadiyan & Shahsavari, 2019).Education is a continuous activity, comprehensive and for everyone, which leads to human growth and development, cultural enrichment and the excellence of society, and therefore, innovation should always be created in it. In other words, education is not specific to an exclusive period and time of life and has no time limit, so it must always be renewed and updated (Safaei et al, 2020). For organizational innovation, development and transformation, one of the important organizational conditions that must be considered in policies and implementation of programs is related organizational culture. The author's many years of experience in executive affairs shows that lack of paying attention to organizational culture has not always led to the desired results of innovation, development, organizational transformation and change in organizations (Hamzeh & Hamzeh, 2016). An organizational culture able to respond to environmental changes can lead to optimal organizational performance.According to the above materials, the researcher asked the main question: what are the dimensions and components of organizational culture based on normative and individual variables in the managers of education headquarters in Tehran province? Theoretical FrameworkOrganizational CultureCulture is a set of customs, standards and individual and social behaviors; therefore, while culture is the effect of many parts of religious views, it is also considered the cause of many conditions and situations. Due to the progress of communication tools and the ever-increasing expansion of their use in many social phenomena and developments, the role of culture has become far greater than in the past; in such a way that culture now plays a decisive role at the domestic, regional and international levels and is one of the tools that governments use to achieve their goals and objectives; in this way, cultural dominance is not a new phenomenon. Cultural policy in the general and customary sense includes a set of goals, principles, priorities and executive policies (Mirza Mohammadi, 2021).Normative and individual variablesIn the conceptual definition of norms, most sociologists are more or less unanimous that norms (forms) are the rules of social behavior that guide a person in social actions. Observing these patterns and rules of behavior expected by the society's culture, and avoiding them is punishable (Khabbaz Yazdiha et al, 2020).Zebardast et al, (2022) investigated the relationship between the transformational leadership factors of educational group managers on the effectiveness of university faculty members through organizational culture. The results showed that the relationship between transformational leadership style of managers and organizational culture was significant and the mediating variable of organizational culture has a significant effect on the relationship between transformational leadership style and the effectiveness of faculty members. It can be said that transformational leadership does not have a direct and significant effect on effectiveness in the final research model. However, transformational leadership affects the effectiveness of faculty members through organizational culture.Yusefi et al, (2022) investigated the impact of individual and normative variables on ethical leadership. The results of the research show that value, job satisfaction, motivation, personality, creativity, components were individual components, and organizational communication, organizational culture, organizational structure, decision-making styles, roles and expectations, goals and strategy were normative components that had a significant impact on ethical leadership.Research methodologyThis research is applicable in terms of purpose, qualitative in terms of execution

descriptive-exploratory type, and data-based in terms of its nature. The statistical population includes 12 experts and specialists who are well-informed and proficient in the subject of research in the field of management, and have a valid scientific background in this field. Non-random purposeful sampling method is used to determine the samples and determine the experts.Research findingsThree types of coding were used to analyze the data obtained from the interview as well as theoretical foundations, which are: open coding, axial coding and selective coding. For analysis, Atlas ti software was used to code the interviews. The results showed that in the normative dimension, 10 categories were identified: organizational justice, work maturity, ambiguity avoidance, external supervision, decision-making, job promotion, masculinity or feminism, concentration (power distance), customer orientation, productivity with 57 indicators; and in the individual dimension also 10 categories: sense of belonging, responsibility, individual creativity, communication, participation, identity, self-control, motivation, conflict, interaction in 61 indicators, and in 6 categories that include causal conditions, communication conditions, background factors, intervener factors, strategies, consequences.ConclusionThe present research was conducted with the aim of analyzing the dimensions and components of organizational culture based on normative and individual variables in the managers of education headquarters in Tehran province. The results of this research are correspond with the results of Turki et al, (2021), Eimani et al, (2021), Van Dung HA (2020), Yusefi et al, (2020), Mohebbi et al, (2023), Zebardast et al, (2022). Mohebbi et al, (2023) showed that in educational organizations, organizational culture plays an important role in producing teamwork culture and achieving the benefits of the process of participation and collaboration. Educational systems have a special place according to their goals and mission, the most important of which is the training of efficient human resources for other institutions of society; and universities are the most important and key educational organizations that, in addition to training human resources, respond to the social needs for the acquisition and dissemination of knowledge and technology.According to the results obtained in three dimensions, the following suggestions are presented:- The motivation of managers to create team and collaborative activities should be improved. The opportunity to grow, develop and acquire new effective professional skills and knowledge for managers should be provided for the managers. The conditions of sustainable competitive advantage should be designed. The ground for continuous improvement of organizational intelligence in order to realize the learning organization should be prepared. Individual development and strengthening positive behaviors of managers should be considered. By creating a positive organizational atmosphere, the cooperative structure of the organization should be strengthened. Agility of the organization structure according to the suitability of the job and competence of the people and increasing the efficiency and effectiveness of the rules and regulations by simplifying matters should be considered. By supporting individual values ​​and de-stressing people, internal motivation and sense of belonging to the organization should be improved. Influence in decision-making and implementation by delegating authority should be considered. The position of managers in the organization should be changed to facilitator and leader. Try to create an active, effective and sustainable teaching and learning environment. Macro vision, goal setting, strategic planning and management, foresight, future research and future-recording and problem solving ability should be taken into consideration as important points for choosing staff managers.

Abstract
The aim of the current research is to design a virtual training model for physical education in Iran. The research method was qualitative and based on theme analysis. A semi-structured interview method was used to collect data. Data analysis was done by Glazer (1992) method. The participants of the research include 14 experts, members of the student sports federation, high-ranking university professors, and people with organizational positions such as the vice president of physical education and health of the Ministry of Education; and the sampling continued until reaching theoretical saturation. After step-by-step coding, the total number of registered codes is equal to 32, and the total number of agreements between codes is equal to 12. Theme analysis was used to analyze the data in the qualitative stage. The results of the research showed that the design of the virtual training model of physical education in Iran includes the problems of conducting physical education lessons in virtual space, the lack of supervision and concentration in virtual education, the lack of proper communication between professors and students, the coverage of virtual classes, economic issues, technological weakness of software and hardware, internet and its infrastructure problems, benefits of information technology in virtual education, superior characteristics of virtual education, weakness in establishing friendship and communication, insufficient knowledge of the space and capabilities of virtual education, problems of virtual education in physical education, weakness in network communication and infrastructural obstacles, the use of new educational technologies, the learning problems of online education, the capabilities of virtual education and the reasons for the importance and excellence of virtual education.
Extended abstract
Due to the rapid growth of online resources and technological tools, the need for new methods of education has increased significantly in recent years, which has created vast opportunities for the generation and sharing of information across numerous regions. Increasing the quality of education has helped to increase the value of GDP in different regions (Eisenchlas, Schalley, & Guillemin, 2013). On the other hand, the arrival of modern media and communication tools and the conditions that have arisen in the current era due to the Corona epidemic have affected the non-attendance education of students and have provided various methods of virtual education on the Internet for learners (Parapi, Maesaroh, Basuki, & Masykuri, 2013). Today, electronic education is gradually evolving and as an inevitable component of the educational process, it has entered the educational institutions of advanced countries. Many analysts firmly believe in the further expansion of this segment of the educational services market (Brown, 2018). In the meantime, the non-attendance teaching of the physical education course, which has special conditions and includes practical and movement skills, faces the challenges; matching the set goals of the academic courses based on the fundamental transformation document with selected methods of non-attendance education such as messengers, online education, television school, and educational packages, is one of the most important specific goals of these trainings; which of course should not be only theoretical and knowledge, but should provide conditions so that the learner is obliged to follow virtual trainings and practical exercises at the same time in order to further deepen the neural connections of the brain and improve his performance and learning (Qingtao, 2020).
As a result, the upcoming research seeks to answer the following question: How is the design of the model of the effective factors of virtual education in physical education in Iran?
Theoretical Framework
Knowledge transfer methods such as lecturing in class can lead to passiveness of learners. On the other hand, trying to include or integrate valid and meaningful learning contexts may seem difficult for logistical reasons. Therefore, in dealing with these issues, today, educators are given the opportunity to present the best things in their education program through technology and virtual education (Abd Majid, & Shamsudin, 2019).
Virtual education, not only because of its convenience and flexibility, but also because it can expand the educational coverage, has become one of the tools widely used by students at all levels of education. (Escobar-Grisales, Vásquez-Correa, Vargas-Bonilla, & Orozco-Arroyave, 2020).
The success of the electronic learning system also depends on the willingness and acceptance of students to use this system (Vershitskaya et al, 2020). Not using the e-learning system makes it difficult to realize the benefits, and this leads to the unsuccessful implementation of the system and wastes the costs incurred in schools (Almaiah, Al-Khasawneh, & Althunibat, m 2020).
Kim et al, (2021) conducted a research titled Understanding Student Acceptance of Online Learning Systems in Higher Education: Application of Social Psychology Theories Considering Innovative Users. The research results showed that perceived ease of use affects perceived usefulness, perceived usefulness affects attitude, while perceived ease does not directly affect attitude. Also, attitude and subjective norms positively affect behavioral intention, while perceived behavioral control has no effect on behavioral intention. Finally, user innovation plays a moderating role in the relationship between mental norms and behavioral intention.
Gelineau-Morel & Dilts (2021) conducted a study on virtual education during COVID-19 and beyond. Results show that our curriculum increased learner satisfaction, engagement, and communication compared to our pre-COVID curriculum. While our curriculum promotes the exchange of ideas between all types of learners and fosters interaction and communication. In the future, we plan to continue our virtual education curriculum and further expand our topics and professors to address our diverse audience.
 
Research The method of the present research is exploratory in nature and qualitative approach, which is a theme analysis strategy. The statistical population of this research includes professors and specialists in the field of physical education in schools; which includes 14 experts who are members of the student sports federation, high-ranking university professors and people with organizational positions such as the vice president of physical education and health of the Ministry of Education. The sampling method in the qualitative part includes the purposeful sampling method and it is based on the selection of sample cases by the researcher according to personal judgment and the objectives of the study and the nature of the research, and using the snowball technique until reaching theoretical saturation.
Research Theme analysis was used to analyze the data. The results of the research showed that the design of the virtual training model of physical education in Iran includes the problems of conducting physical education lessons in virtual space, the lack of supervision and concentration in virtual education, the lack of proper communication between professors and students, the coverage of virtual classes, economic issues, weakness of software and hardware technology, Internet and its infrastructure problems, benefits of information technology in virtual education, superior characteristics of virtual education, weakness in establishing friendship and communication, insufficient knowledge of the space and capabilities of virtual education, problems of virtual education of physical education lesson, weakness in network communication and infrastructural barriers, use of new educational technologies, problems of virtual learning, capabilities of virtual learning, and the reasons for the importance and superiority of virtual learning.
 
The current research has been conducted with the aim of designing a virtual training model for physical education in Iran. The results of this research corresponds with the results of research of Kim et al, (2021), Gelineau-Morel & Dilts (2021), Heynojoleysana et al, (2020), Elmaya et al, (2020), Abdollahi et al, (2021), Mohammadi et al, (2023), and Rezapour & Moharramzadeh (2021). Mohammadi et al, (2023) showed that the professional boundaries in the relationship between professor and student include emotional boundaries (avoiding emotional relationships and maintaining respectful behavior), communication boundaries (transparency in communication and privacy), and power boundaries (transparency in the boundaries of power and discretion and avoiding discrimination). In general, based on the results of this research, it can be said that in the academic context, effective communication and interactions between professors and students are considered as one of the effective factors in student progress and improving the teaching and learning process. Therefore, careful monitoring of communication and encouragement to create the right relationship between professor and student within the framework of professional boundaries makes sense. According to the results of the research, and because physical education lessons are very important for the physical and mental health of students; it is suggested that Special attention should be paid to physical education in the virtual educational program of schools. For planning virtual education in physical education, the Education Office needs an efficient model and program so that it can determine plans, goals, infrastructures, supports, teaching topics, etc. Also, physical education teachers need a suitable model and guide for the coherence and effectiveness of virtual teaching.

Abstract
The aim of this research is to compare the effect of higher education on political development in the two countries of Iran and Turkey in 2022-2023. In terms of purpose and nature, this research is in the category of applicable research; and in terms of method, it is descriptive-survey. The statistical population of the research includes experts and specialists in higher education and political development, and a purposeful sampling method was used to sample this population. Finally, 18 experts participated in this research and completed the valid researcher-made questionnaire. The findings of the research showed that in several factors, the higher education system has a significant effect on political development at the 0.01 level: Policy making and planning for the development of higher education, internationalization of higher education, using the experiences of developed countries in higher education management, training of expert staff and improving the level of knowledge and literacy in society through higher education, knowledge production in the education system. higher education, commercialization of university ideas in the higher education system and university's relationship with industry and society, innovation system in higher education, technological innovations, development of educational technology, independence of universities, culture building and citizenship education. Also, based on this research, some of the components of higher education affecting political development in Turkey have a more favorable situation than in the Islamic Republic of Iran: using the experiences of developed countries in managing higher education, training specialist staff, and improving the level of knowledge and literacy in society through higher education, knowledge production in the higher education system, commercialization of university ideas in the higher education system and the relationship between the university and industry and society, the innovation system in higher education, technological innovations, the development of educational technology and the independence of universities. In this article, the reason for the difference between the models of the two countries has been investigated.
Extended abstract
With the introduction of the element of knowledge as the main source and capital of universities, a new window has been opened in the administration of affairs and management of organizations. Today, the online presence of universities is an important and vital issue in academic systems (Memon & Rathore, 2018). University leaders believe that by using online technology systems, they can continue the long-term superiority of universities in scientific and knowledge fields. In such a period, the creation of the flow of knowledge has become the main support, and we dare say that today universities and higher education institutions can survive in a highly competitive world if they have the ability to cope with and adapt to changes and constantly apply new ideas in the organization. Universities and higher education institutions will be more successful in responding to changing environments by creating online learning streams and developing new capabilities that allow them to perform better. Since in today's world, the university is considered one of the main institutions of the society, ignoring the university and its missions can have harmful consequences for the society. Modern societies are full of complex issues and problems that universities can be effective in solving and preventing (Palme, 2012).
The higher education system and the university institution have an impact on various aspects of human life, nations and countries, including the national and international political arena. The main and key issue is that despite the great importance and sensitivity of political affairs and political development in efficient governance and providing suitable living conditions for citizens and the extraordinary range of scope, goals, missions and expectations from higher education and universities in the country; research and analysis has not been sufficiently done on the impacts and effects of higher education on political development in the scientific sense and recognition of strengths, weaknesses, challenges and opportunities.
As a result, the upcoming research seeks to answer the following question: What effect does higher education have on political development.
Theoretical Framework
Political development is a process that happens with the authority of the government in the society and brings its own effects and consequences. That is why political development has also been considered as change. Lucien Pai says about ten important aspects of political development, which include; a prerequisite for economic development, the policy of industrialization of the country, the practical authority of the nation-state system, legal and administrative-executive development, mass mobilization and political participation, the creation of democracy and stability, and orderly change (Harasim, 2018).
Higher Education
Higher education systems are experiencing a new change in the "structure", "action" and "mission" of the university institution. In recent years, the fourth generation university is gradually being formed. In the fourth generation of universities, value is defined on the basis of strategic partnership, entrepreneur training and the degree of absorption of income from external sources and guidance and leadership, as well as the degree of influence on other factors in societies. Education is done based on the needs of society and students, and solving society's challenges is considered as the basis of research. International partnerships are an important part of the entrepreneurial university. Promoting risk-taking culture, creating a sense of belonging to entrepreneurship, academic freedom, valuing culture, talent management, creating a suitable entrepreneurial atmosphere, teamwork culture, introducing entrepreneurial faculty members as role models and their participation in decision-making and policy-making, attention and valuing entrepreneurial students are among the components of entrepreneurial culture (Khodabakhsh & Taghi Pur, 2023).
Shafiei Chafi & Mahdi (2022) investigated the impact of higher education policies on political development indicators in Iran. The analysis of the data showed that the internationalization of education has a significant effect on the political development of Iran. Also, the effect of commercialization of academic ideas on the political development of Iran is significant at the level of (0.01).Nazarzadeh et al, (2021) conducted a comparative study of quantum management, human resource productivity and organizational empathy in higher education (case study: Lorestan Universities and Lorestan Medical Sciences). According to the results of data analysis, there is a significant difference between the amount of quantum management and productivity of human resources in Lorestan universities and Lorestan medical sciences, but there is no difference between the levels of organizational empathy in these two universities. 
Research In terms of purpose and nature, this research is in the category of applicable research; and from the point of view of implementation, it is a descriptive-survey method. The statistical population of the research consists of experts and specialists in higher education and political development, and a purposeful sampling method was used to sample from this population. The research data collection tool in this section includes the use of a researcher-made questionnaire based on the dimensions and indicators identified and screened by experts, which has been used in the studied community after checking its validity and reliability. In this research, 18 experts have participated in the field of higher education and political development in Iran and Turkey.
Research SPSS software was used to analyze the data. The findings of the research showed that the higher education system has a significant effect on political development in several factors at the 0.01 level: policy making and planning of higher education development, internationalization of higher education, using the experiences of developed countries in higher education management, education expert force and improving the level of knowledge and literacy in the society through higher education, knowledge production in the higher education system, commercialization of university ideas in the higher education system and the connection of the university with industry and society, innovation system in higher education, technological innovations, development of educational technology, independence of universities, culture and citizenship education. Also, based on this research, some components of higher education affecting political development in Turkey have a more favorable situation than in the Islamic Republic of Iran: Using the experiences of developed countries in the management of higher education, training of expert staff and improving the level of knowledge and literacy in the society through higher education, producing knowledge in the higher education system, commercializing university ideas in the higher education system and connecting the university with industry and Society, innovation system in higher education, technological innovations, development of educational technology and independence of universities.
The purpose of this research is the effect of higher education on political development; a comparative study which has been done in Iran and Turkey. The results of this research are consistent with the results of Shafiei Chafi & Mahdi (2022), Fischer & Hanze (2019), Nithyanandam (2020), Evans (2020), Oztel (2020), and Shatzer (2021). In explaining the findings of the research, it can be said that higher education has an important economic role and influence, because it represents an important type of investment in human resources that is developed by providing and improving the knowledge, attitudes and skills required by human resources in different fields and areas; helps politically, economically, socially and culturally. The role and position of higher education in this field can be clarified when we pay attention to the fact that scientific predictions and estimates depict rapid changes and developments in the field of technology and, consequently, in the functioning of economic, political, social and cultural institutions.
Finally, based on the findings of this research, it is suggested:
Based on the findings of research and approval of higher education development policy and planning as a component of higher education, it is suggested that higher education policies and their implementation in universities and long-term and mid-term programs of higher education and their implementation in universities should be formulated.

2. Based on the research findings and confirmation of the internationalization of higher education as a component of higher education, it is suggested that international interactions with world universities be facilitated and international databases be created in the field of higher education.

Abstract
The purpose of this research is to design a model for facilitating experimental sciences based on the reverse approach in elementary school. According to its purpose, the research method is a mixed exploratory research (qualitative-quantitative) based on thematic analysis and structural equation modeling. The statistical population of the research in the qualitative part includes 14 participants of the interview part (including experts in the field of curriculum, experts in the field of experimental sciences and teachers with high experience in elementary school) and participants in the texts content part (including documents published in reliable scientific databases in recent 5 years leading to the time of analysis and adjustment of the fourth season (2017 to 2022). The sampling method in the interview section is purposeful snowball type; and in the text section it is purposeful based on the purpose of the research. The statistical population in the quantitative section includes all primary school teachers in Khuzestan province with a sample of 193 people and was selected by multi-stage cluster random sampling method. The tool of the qualitative part is an interview, and that of the quantitative part is a questionnaire. The analysis of the qualitative part is using the theme analysis method proposed by Atride-Sterling (2001), and the quantitative part is SPSS and Amos software. The results showed that the facilitation model includes six organizing themes: objective and visual teaching, teacher activity in the reverse method, teacher-student interaction, teaching for learning, teacher motivation and ability, and active participation of families, which has a total of 31 basic themes. In the validation of the designed model, the examination of the structural model showed that the above model has a good fit.
Extended abstract
One of the important and practical lessons during education is experimental science, which is taught to students from the moment they enter school until the end of the academic year (Raisi Ardali, 2020). The purpose of teaching experimental sciences in the primary school curriculum is to educate people with scientific literacy, who must be equipped with knowledge, skills and scientific insight of behavior based on values ​​and competences, and who must understand the phenomena related to experimental sciences and are familiar with science and technology (Simsek, 2020). Reviewing the results of the Tims test, which is the most important international adaptation study in the field of teaching experimental science and mathematics in the fourth grades of primary along with eighth grades of secondary school, and is held every four years under the supervision of the International Association for the Evaluation of Academic Progress (Zianejad Shirazi et al, 2022), shows Iran's poor performance in mathematics and experimental science lessons in the fourth grade of elementary school compared to other countries (Kasyani N, Zarei, 2019). The 21st century educational systems emphasize the importance of paying attention to student-centered learning in which students participate and direct their own learning. In student-centered learning environments, students must actively participate in learning. Participation should be organized through learning activities such as discussion, problem solving, and peer learning. These types of activities are known in a new method called the reverse learning method or the reverse class (Kazu, 2020). But despite the fact that in recent years, the reverse learning method has been proposed as an alternative model of education to improve students' knowledge and skills, interaction and self-efficacy in learning; mostly this method has been neglected in the field of teaching experimental sciences (Ahmed & Indurkhya, 2020).
Reverse learning is a type of blended learning that reverses traditional perceptions of pre-class and in-class activities. This teaching method gives students the opportunity to have more control over their learning. However, teachers should check whether students' activities in the classroom lead to more pre-learning or not (Nuhoglu Kibar, 2020). Based on this, the current research is looking for an answer to this question: What is the pattern of facilitating experimental sciences based on the reverse approach in the elementary school?
Theoretical Framework
Reverse learning
Reverse learning is an approach that has aroused the interest of researchers and educators today. Reverse learning, as the name suggests, is exactly the reverse of the traditional teaching method. If we want, this learning style can be summed up in one sentence: doing school work at home and doing homework at school. It is an educational model in which students learn educational content at home through online or offline educational videos, and the teacher in the classroom solves the problems and answers the students' questions and talks with them (Khorshidi & Ghaidi, F, 2022).
Aybirdi & Atasoy sal (2023) investigated the effect of reverse learning on the achievements of L2 learners. They showed that reverse learning had significant effects on students' scientific achievements compared to the traditional method.
Dong (2021) in a research entitled the effectiveness of the flipped classroom in collaborative learning showed that the flipped classroom was effective in improving academic performance and promoting higher level thinking abilities, such as critical thinking and self-recognition and evaluation.
Research According to its purpose, the research method is a mixed exploratory research (qualitative-quantitative) based on thematic analysis and structural equation modeling. The statistical population of the research in the qualitative part includes 14 participants of the interview part (including experts in the field of curriculum, experts in the field of experimental sciences and teachers with high experience in elementary school) and participants in the content part of the texts (including documents published in reliable scientific databases in last 5 years lead to the time of analysis and adjustment of the fourth chapter (2017 to 2022). The sampling method in the interview section is purposeful snowball type; and in the texts section it is purposeful based on the purpose of the research. Statistical society in the quantitative part includes all primary school teachers in Khuzestan province with a sample of 193 people, which were selected by multi-stage cluster random sampling method. The tool of qualitative part is interview, and of quantitative part is questionnaire.
Research To analyze the qualitative part, the method proposed by Atride-Sterling (2001) was used through the theme analysis method; and SPSS and Amos software were used to analyze the quantitative part. The results showed that the facilitation model includes six organizing themes: objective and visual teaching, teacher activity in the reverse method, teacher-student interaction, teaching for learning, teacher motivation and ability, and active participation of families; which has a total of 31 basic themes. In the validation of the designed model, the examination of the structural model showed that the above model has a good fit.
The current research was conducted with the aim of designing a model for facilitating experimental sciences based on the reverse approach in elementary school. The results of this research are in agreement with the results of Aybirdi & Atasoy sal (2023), Dong (2021), Sahebyar et al, (2021), Jafarkhani et al, (2020), Tajari & Bayani (2019), Niro & Hajian (2020), Smallhorn (2017). Based on the study of Jafarkhani et al, (2020), the implementation of the reverse learning method has a positive effect on the learning and motivation of multi-grade students and helps the multi-grade teacher in the learning process and classroom management. Erkan & Duran (2023) in the context of the fourth elementary science lesson show that basic activities using reverse teaching have a positive effect on students' scientific creativity and their basic activity; and with this method, most students find the activities useful, structured and entertaining.
According to the results of the research, the following suggestions are presented:It is necessary for educational systems in different educational levels, especially in the primary period, to use a creative reverse approach and use the opportunities and facilities of educational films and videos, internet spaces, and educational podcasts. In this regard, teachers should provide elementary students with new subjects of experimental sciences in the form of video, podcast or audio recording, and ask them to observe and take notes and bring them to class as homework.

Abstract
The present study was conducted with the aim of analyzing the relationship between school culture and academic alienation with regard to the mediating role of basic psychological needs using the descriptive-correlational method. The statistical population includes all the students of the first year of high school in Lorestan province, which was a total of 23223 people, of which 400 people were selected as a statistical sample using the multi-stage cluster sampling method. The data collection tools were three standard questionnaires, Alessandro and Sade's school culture (1997), LaGuardia et al.'s (2000) basic psychological needs, and Dillon and Groat's (1976) academic alienation. The research data after collection were analyzed using Lisrel and SPSS statistical software.. The results showed that school culture has a direct effect on basic psychological needs (0.67). The t statistic of this effect is also (8.72), which is positive and significant at the 0.001 level. The direct effect of school culture on academic alienation is (-0.27). The t statistic of this effect is also (-3.12), which is negative and significant at the 0.01 level. The direct effect of basic psychological needs is on academic alienation (-0.47). The t-statistic of this effect is also (-4.41), which is negative and significant at the 0.001 level. The indirect effect of school culture on academic alienation is (-0.31). The t statistic of this effect is also (-4.20), which is negative and significant at the 0.001 level. Considering that this effect affects academic alienation through basic psychological needs, as a result, the mediating role of basic psychological needs in the relationship between school culture and students' academic alienation is confirmed.
 
Extended abstract
One of the most important problems of the contemporary period, which many societies are suffering from and which has occupied the minds of thinkers, is the problem of alienation (Mohseni Tabrizi, 1991). Alienation, which includes feelings of hopelessness and loneliness, dates back to the time when people established relationships with themselves and those around them (Karatepe et al., 2021). A review of the conducted researches shows that there are factors that are the basis of students' academic alienation. According to Hascher & Hagenaver (2011), the motivation is the connecting concept of alienation with other variables. Self-determination theory is one of the most important theories in the field of motivation. This theory is based on the assumption that the living organism has a primary, internal and basic system of psychological needs that become more complex during growth and interaction with the environment, until it becomes more complex systems of behavior (Desi and Ryan, 2000). These needs include autonomy, competence and relatedness (Vansteenkiste & Deci, 2004). The conceptualization of basic psychological needs has been confirmed in research on how teachers influence students' motivation and behavior through the ways in which teachers support or hinder students' autonomy (Sharp & Pelletier, 2009). Also, according to the theory of ecological systems, culture is one of the factors that can influence the behavior in individual environments, such as the behavior of students and teachers in the classroom (Berk, 2011). On the other hand, schools try to transfer the cultural heritage of society from one generation to another and support the socialization of their beneficiaries with organizational culture. The concept of school culture is defined as a set of shared ideas, assumptions, values, and beliefs that give the school its identity and indicate the behaviors expected of school members. School culture can be defined as all the ideals, values, norms, beliefs, traditions and other cultural symbols that help determine the quality of the school (Bozkurt, 2023).
The current research tries to answer and explain the question that "Does school culture have an effect on academic alienation with the mediating role of basic psychological needs among students of the first year of high school in Lorestan province?"
Theoretical framework
School culture
School culture is a complex concept that includes values, beliefs, attitudes and behaviors that shape how people interact and communicate in an educational environment. School culture is common assumptions, beliefs and values ​​that are the basis of people's behavior in a school. A positive school culture is characterized by shared values, high expectations, and a focus on continuous improvement; while a negative school culture is associated with low expectations, pessimism about the future, and lack of trust (Dawkins et al., 2021).
Basic psychological needs
Self-determination theory is a macro-level theory that explains aspects of human motivation, behavior, well-being and psychological adjustment. This theory generally deals with the factors that facilitate or hinder self-actualization in humans. According to self-determination theory, people have an innate desire for growth and integration. The desire to explore the environment, curiosity and pursuing inherently challenging and satisfying activities are manifestations of this desire. The basis of the theory of self-determination is the basic needs, which are considered as the necessary energy to help active involvement with the environment, healthy psychological functioning, development of skills and healthy growth. These needs exist naturally in all humans. This theory postulates that the fulfillment of basic needs is necessary for effective internalization of behaviors, psychological development, motivation, and well-being (Mirzaei Fandokht et al, 2020).
Academic alienation
Alienation is not a new concept, and education experts, managers and school staff are aware of the existence of alienated students in their schools and classrooms. These students show different behaviors; for example, some of them are sitting in class and just staring at the teacher. They insult the teachers, disrupt the class; and when these behaviors exceed their limits, they leave the school. Some of these students leave school for a while, and others withdraw from school forever. These teenagers are alienated from the system whose main purpose is their education. Therefore, according to these contents, it is necessary that education professionals, families and school staff gain deep knowledge about the concept of alienation and then be able to take measures to reduce it (Amani Sari Baglo et al, 2014).
Trivedi & Prakasha (2021) conducted a study titled "The effect of school culture on students' alienation". The statistical population of the research included students aged 18 to 22 from one of the top universities in India. The results of the research showed that school culture has a negative and significant effect on students' academic alienation.
Schmid et al, (2021) conducted a study titled "Relationship between school's social culture and academic alienation". The statistical population of the research included 7th grade students of the canton of Bern, Switzerland. The results of correlation analysis and multiple regression showed that there is a significant relationship between the positive and relatively strong student-teacher and student-student relationship with the reduction of students' academic alienation.
Research The research method is descriptive-correlative in nature and applicable in terms of purpose. The statistical population included all the students of the first year of high school in Lorestan province, of which 400 statistical samples were selected using the multi-stage cluster sampling method. Data collection tools were three standard questionnaires: Alessandro and Sade's(1997) school culture, Laguardia et al.'s (2000) basic psychological needs, and Dillon and Groat's (1976) academic alienation.
Research Research data were analyzed after collection using Lisrel and SPSS statistical software. The results showed that the direct effect of school culture and basic psychological needs on students' academic alienation was negative and significant. The effect of school culture on students' psychological needs was positive and significant, and the effect of school culture on students' academic alienation was positive and significant with the mediating role of basic psychological needs.
The present study was conducted with the aim of analyzing the relationship between school culture and basic psychological needs with academic alienation. This finding is consistent with the research results of Buzzai et al, (2022), Eghdami & Yousefi (2018), Mirzaei Fandokht et al, (2020), Akour (2006), Srite et al, (2008), Hascher & Hagen aver (2010), Amani sari-Beglou(2012), Sadeghi et al, (2013), Mahmoudi et al, (2015), Visani et al, (2012), Amani sari-Beglou (2012), Birami et al, (2014), and Galavandi (2012). In explaining these findings, it can be said that the sense of coherence with the school environment and the internalization of its rules and norms are among the factors that increase students' interest in school and prevent their alienation; because a person feels alienated when he cannot create a strong and stable relationship to his surroundings. Therefore, when the school culture is in an unfavorable situation, such a culture is not able to facilitate the formation of friendly and strong relationships between the members and also help to keep these relationships stable. In such a situation, the feeling of social cohesion among people is weakened and the phenomenon of academic alienation among students appears. The less students experience the fulfillment of their three basic psychological needs, i.e., autonomy, competence, and connection, in the school environment, the more they will feel academic alienation. Students will perceive their alienation as a feeling of helplessness and lack of influence on the environment, a sense of meaninglessness, which means that studying has no special meaning and value for them, and a feeling that they are separated from school members.
According to the findings of the research for the applicability of the results in educational and training environments, the following practical suggestions are provided.

Teachers in the school environment should try not to differentiate between students and pay attention to all of them and treat all students equally.
The underlying factors of tension and differences between students are identified by school administrators and counselors, and measures are taken to resolve them through group and individual counseling.
Administrators should try to provide the facilities in the school equally to the students and not to provide these facilities only to the strong students; because this further isolates the weaker students.

Abstract
This research was done with the aim of providing a systematic model of employee training using artificial intelligence. The research method is a combination of qualitative and quantitative methods. The statistical community in the qualitative section includes an unlimited number of experts familiar with the subject, and the statistical sample in this section is 20 people selected by the snowball method. The statistical population in the quantitative section includes all the specialists and experts related to the research subject in an unlimited number, of which 384 people were selected as a sample by a simple random method. Researcher-made questionnaires with confirmed validity and reliability were used to collect the data of this research. Data analysis in this research was done at two levels of descriptive statistics and inferential statistics. To complete the Delphi process in this research, Kendall's coefficient was used with the help of SPSS software. In order to test the research model, structural equation technique was used through Smart-PLS statistical software, and the results show the appropriate fit of the model. The findings of the research show that the inputs of the model include 1- educational data, 2- personal information, 3- educational needs, 4- user feedback, and 5- data of the work environment. The model process also includes 1- determining the needs and goals, 2- collecting data, 3- pre-processing the data, 4- training the artificial intelligence model, 5- evaluating and improving the model, 6- implementing and deploying, and 7- monitoring and updating. Finally, the outputs of the model include 1- individual feedback, 2- educational suggestions, 3- monitoring and follow-up, and 4- support and guidance.
Extended abstract
In 1950, Alan Turing, an English mathematician, wrote an article entitled "Computing Machines and Intelligence" and posed the question: "Can machines think?" This led to further exploration of the use of machines to support human decision-making, with the formation of a workshop in 1956. The workshop was organized by John McCarthy, an American mathematician, who focused on the "study of artificial intelligence" (Frehywot, 2023). As science and technology advance, since 2013, when Frye and Osborne estimated that nearly half of US jobs are at risk of high automation, AI has been at the top of policymakers' agendas, and now the consensus is that AI creates fundamental changes in the labor market. With the use of artificial intelligence, many skills that were important in the past become automated; many jobs are also obsolete or transformed; and artificial intelligence is increasingly used (Tuomi, 2018).
Artificial intelligence includes various related technologies, often supported by machine learning algorithms, whereby it achieves set goals through supervision (human-guided) or unsupervised (autonomous machine) (Walsh et al., 2019). Today, most experts believe that the implementation of smart technology will dynamically transform work environments. There are applications of artificial intelligence in all industries and professions, and human resource management is no exception to this rule. Therefore, for the organization to remain relevant and maintain its competitive advantage, it is necessary to adopt new technological developments (Kaushal et al., 2023). Today, the surprising speed of innovation in business processes and technology requires that the employees of organizations continuously acquire new skills and be able to adapt to changing practices. Thus, educational needs become more personalized (Ford et al., 2017). Employee skill development was once done entirely by on-the-job supervisors; but now with the increasing demand for new skills, technological advances have enabled training and development on mobile platforms, such as smartphones and laptops (Maity, 2019). Artificial intelligence should be applied to organizational learning to help companies solve their training challenges. When recruiting and hiring new employees, the main challenge is to quickly and effectively make them fully aware of and understand the organization's internal policies and procedures. Machine learning features have been incorporated into various HR software systems to facilitate greater efficiency (Iqbal, 2018). Even more comprehensively, the use of various artificial intelligence technologies can help companies develop a learning organizational culture and avoid the common training design model based on traditional competency model analysis (Chen, 2023). According to the above, considering the development of digital technology, especially artificial intelligence, and the increasing demand for personalized training, the past training methods are no longer able to meet personal needs, and the adoption of artificial intelligence-based training can effectively fill the shortage of personalized training. Therefore, the main question that the researcher seeks to answer in this research is: "What is the system model of employee training using artificial intelligence?"
Theoretical foundations
Artificial intelligence is often defined as a computer system with the ability to perform tasks normally associated with intelligent beings. The first explicit definition of artificial intelligence came in a funding proposal to the Rockefeller Foundation in 1955. This definition states that "any aspect of learning or any other characteristic of intelligence can originally be described so sufficiently precise that a machine can be built to simulate it." This initial definition quickly led to deep discussions. In practice, the early developers of artificial intelligence interpreted intelligence and thinking as the mechanical processing of logical statements (Tuomi, 2018). In another definition, artificial intelligence is defined as "making a machine behave in a way that would be called intelligent if a human behaved." Although artificial intelligence was defined in 1955, it has recently gained worldwide recognition due to the technological revolution. Artificial intelligence is discussed as non-human intelligence designed to perform specific activities and tasks (Kaushal et al., 2023). McCarthy describes artificial intelligence as the science and engineering of building intelligent machines through algorithms or sets of rules, that the machine follows to mimic human cognitive functions, such as learning and problem-solving (Frehywot, 2023). This definition provides a combination of AI capabilities and what it is.
Human resource management has undergone an early revolution with the help of artificial intelligence, which has gradually affected human resource operations. These functions, which were already performed entirely by humans, are being recreated with the help of a computer assistant. HR functions such as performance appraisal, learning and development, and talent acquisition are some of the areas where artificial intelligence has been introduced (Kaushal et al., 2023). By means of a variety of artificial intelligence technologies, it can be more comprehensive to help companies to form a learning organization culture that uses the traditional instructional design model based on traditional gap analysis. A customized curriculum can comprehensively test and locate staff levels through technical tools, and intelligently promote customized courses (Jia et al., 2018). In the process of education, AI technology can help learners automatically record learning data. Employees can simply enter learning objectives, archives and learn key points, and the course is automatically completed by the AI teacher (Jia et al., 2018).
The current research is applicable in terms of its purpose. In terms of the method of data collection, it is descriptive-correlation in nature. The statistical population of this research in the qualitative part is made up of experts related to management issues (human resource management and system design) with a master's degree or higher in Sistan and Baluchistan province. In the quantitative part, all the employees of the departments of Sistan and Baluchistan province who have a bachelor's degree or higher, formed the statistical population of this research. The statistical population is considered unlimited in both qualitative and quantitative sections. Therefore, the sample size in the qualitative section is considered to be 20 people, selected by snowball method. In the quantitative part, Cochran's formula was used for unlimited communities with an error level of five percent, and the sample size of 384 people was determined and selected by simple random method. The tool of data collection in this research was researcher-made questionnaires. SPSS and Smart-PLS statistical software were used to analyze the data of this research.
The value of Cronbach's alpha for all variables of the research questionnaire is more than 0.7. Therefore, the research questionnaire has acceptable reliability. Also, the composite reliability value of all variables is higher than 0.7, which indicates the internal consistency of the reflective measurement model. All values related to convergent validity are also above 0.5, which indicates the similarity or internal validity of the reflective measurement model. Also, the reliability of the data collection tool and the quality of the reflective measurement model have also been confirmed.
Considering the importance and necessity of organizations to use artificial intelligence in the process of human resources management, a model for training employees using artificial intelligence was presented in this research, which has three parts according to the system mode: input, process and output. Model inputs include 1- educational data, 2- personal information, 3- educational needs, 4- user feedback, and 5- workplace data. The process of the model includes 1- determining the needs and goals, 2- collecting data, 3- pre-processing the data, 4- training the artificial intelligence model, 5- evaluating and improving the model, 6- implementing and deploying, and 7- monitoring and updating. The outputs of the model include 1- individual feedback, 2- educational suggestions, 3- monitoring and follow-up, and 4- support and guidance.

Abstract
This study aimed to investigate the factors affecting the development of cloud-based accounting education and the academic performance of students. The method of design is quantitative and the type is descriptive - survey. In order to carry out this research, a questionnaire designed by Omar Akbal Tofiq in 2022 was used to collect data. The validity of the questionnaire was confirmed by content validity using experts' opinions. The reliability of the constructs was assessed through three methods; Cronbach's alpha, composite reliability of each structure, and factor loadings of each item. The statistical population of this research is the students of accounting. For the distribution of the questionnaire according to the similarity of environmental conditions and facilities, universities of the west of Iran including Razi University of Kermanshah, Ilam, and Kurdistan were studied. 92 acceptable responses were received and analyzed from the questionnaire distributed by random sampling method. SMART PLS software has been used to analyze the data. The purpose of this study was to determine the extent of adoption of cloud computing methods in the education of accounting courses and its effectiveness in education programs by the students of universities of Iran by applying the influence of external variables, i.e., human factors, economic and technological factors, and cultural and social factors on the development of cloud accounting education and academic performance of students. The results indicate that human, economic, and cultural factors have a significant positive effect on the development of cloud-based accounting education and student's academic performance.
Extended abstract
Today, changes and evolution in information technology are constantly determining changes in the field of higher education worldwide. Effective integration of technology in higher education is increasing to provide qualitative education and preparation of students and teachers to face the 21st century and fully familiarity with evolving technologies (Suzianti & Paramadin, 2021; Yukefallah et al., 2021). This will reduce classroom constraints, and students have more opportunities to communicate with each other. E-learning can have an effective and significant impact on academic performance, achievement, and level of student satisfaction with traditional classroom education, which is one of the most appropriate strategies for optimal use of online (virtual) cloud computing education services. In 2020, the sudden outbreak of Covid-19 surprised people all over the world. During the Corona epidemic, 1.5 billion students in 188 countries had their schools closed. Many countries were forced to adopt online education to ensure continuity of learning when social distancing was unavoidable (McBurnie et al., 2020; Reimers & Scheicher, 2020). Hence, in this situation, virtual education is considered the main strategy for continuing the education of students and a way to prevent the spread of disease and the gap in education in universities and educational centers (Huang et al., 2020). The purpose of this study was to evaluate the factors affecting the education of cloud accounting and its reflection on the academic performance of accounting students in light of the COVID-19 pandemic. The importance of this research arises from the fact that it can identify the factors affecting the development of cloud accounting education that promotes successful usage of online learning systems during and after the COVID-19 pandemic. In addition, this research provides practical insights into the adoption and use of online learning systems in developing countries such as Iran.
Theoretical Framework
Since in recent years, the use of information and communication technologies has been widely used in organizations, departments, and universities and has presented a wide range of benefits for organizations, especially universities in the e-learning sector; identifying and prioritizing the factors affecting the creation and development of e-learning in universities is of great importance (Bahari & Moody, 2021). Several indices such as infrastructural factors (hardware, software), human, economic, and cultural factors are more effective in the creation, development, and application of this teaching method. Remote education is a new and successful educational method; in order to achieve its high goals, it is necessary to continue, time and improve access to computers and the internet in the whole of society, and also it is necessary that education with short-term planning strengthens the skills of teachers and students in using their programs and media that do not have problems such as unfamiliar with new software. Therefore, these skills improve students' educational performance. E-learning in comparison with traditional teaching has major advantages such as flexibility and elimination of unnecessary and costly movements to participate in training courses. E-learning is also independent of time and space variables (Sahbeigi & Nazari, 2012). The results of several studies (Devi, Ratnoo and Bajaj, 2022; Njugunna, 2021) show that the economic variables of students such as social class, place of residence, and occupation of parents affect their academic performance (Omer & Mohmood, 2018). Cultural and social factors are shared values, norms, and attitudes among people that constitute the beliefs of a society (Apsalone & Sumilo, 2015). Culture is one of the important factors that seem to influence the public acceptance of e-learning services in developing countries (Alajmi et al., 2017). According to Elizabeth brown and Hocutt (2017) cloud-based technologies and services such as Google Drive and Google Apps, which are used in the cloud-based collaborative environment, provide new opportunities for integration between shared platforms and student interaction, and students can interact with teachers and classmates (Huang et al., 2016).
Research This research is a descriptive type, and applicable in terms of purpose, and the type of data in this research for questions test is quantitative. In this research, an electronic questionnaire designed by Omar Akbal Tofiq in 2022 was used to collect data. To examine the theoretical model, a survey with two parts is used. The first part includes demographic questions about students, and the second part includes questions for measuring the structure of models. Each section of the structure is measured using a 5-point Likert scale. The statistical population of the study included all students of accounting. According to the establishment of similar conditions for access to students, understanding the research topic, and finally usable results of analysis, the information of universities of west part of the country including the Razi University of Kermanshah, Ilam, and Kurdistan, which are similar in terms of facilities and environmental conditions, were selected, and finally, after distributing the questionnaire (in person and internet) and using simple random sampling, 92 acceptable answers were collected and analyzed. Smart pls is used to analyze the data.
This study aimed to investigate the factors affecting the development of cloud-based accounting education and the academic performance of students in Iran. According to the results, human factors; economic and technological factors; and cultural and social factors have positive effects on students' educational performance and the development of cloud-based accounting education. The findings of the research showed that integration of cloud computing technology in the educational environment provides new opportunities that improve teaching and learning, and help the students' self-learning and motivate them to learn by providing flexibility, Students during the learning process will interact with each other, leading to the exchange of knowledge, increasing participation, and improving the educational results, which is consistent with the findings of Musyaffi et. al. (2022). Skill problems and teachers' lack of conformity with online education and lack of familiarity with the virtual environment and its structure, difficulty in evaluating the quality of learning of learners, teachers' resistance to enter the age of technology and change of traditional evaluation methods and finally, increasing the teachers' working hours at the beginning of covid-19 pandemic was observed; therefore, accounting professors and students acquire the necessary skills to use educational tools, devices and systems, hardware and software by passing of time and the movement of education from traditional to online education, which is, as a result, necessary to acquire the skills to use Cloud space and equipment needed for both professors and students to use online teaching, which is in agreement with the results of Atanda Balogun et. al. (2023); Wagiran et. al. (2022); and Khan Al-Badi (2022). In this regard, according to the results of the study, it is suggested that university professors have received training for the use of educational technology and virtual learning methods that can improve the quality of virtual education. This training can include applicable methods for virtual learning, how to use instructional and communication tools, and virtual class management. Also, the production and presentation of high and diverse educational resources and content can help students gain the best results in virtual education programs. The selection of educational resources is also important due to students' needs and variety of educational methods. In addition, using new technologies such as virtual reality, artificial intelligence, and gamification in virtual education programs can provide more attractive and useful methods for students.