نشریه کاوش های نوین در علوم محاسباتی و مدیریت رفتاری
سال یکم شماره 2 (پاییز و زمستان 1402)

This study seeks to investigate the impact of customer participation on innovation capacity through the mediating role of dynamic capabilities and customer knowledge management activities. The statistical population of this research is the managers and employees of Mashhad Municipality, whose number is 2347. To determine the number of samples, Cochran's formula was used for the known population size, and the number of samples was determined using this formula to be 330 people. A standard questionnaire was used to collect data. Data analysis was done using SPSS and Smart PLS software. The results indicate that customer participation has a significant impact on the capabilities and dynamic activities of customer knowledge management and customer participation on innovation capacity. This result shows that cooperation and active participation of customers can facilitate improvement and creation of value for the organization. Also, the results show that the capabilities and activities of customer knowledge management have an impact on innovation capacity. Therefore, the optimal use of customer knowledge and feedback can help to develop and improve the innovation capability in the organization. Finally, the mediating role of customer knowledge management capabilities and activities was also confirmed. The knowledge obtained from customers is transformed into innovation by knowledge management activities, and this mediating role ultimately leads to the positive impact of this process.

In related researches and various laws and regulations, the investigation of factors affecting the timely release of financial reports has always been of interest. One of the factors that can play a significant role in this field and has received less attention is the way internal audit is arranged. Based on this, the aim of this study is to investigate the impact of internal audit arrangement on financial reporting lag. Internal audit aarangement refers to the outsourcing of internal audit to persons other than the audited company, and the financial report lag is defined as the time interval between the financial year and the date of the audit report. To test the hypotheses, the data of 100 firms admitted to the Tehran Stock Exchange during the period of 1396-1400 were collected and the regression model was used. The findings of the research showed that internal audit outsourcing has a negative effect on the audit report lag. This means that the greater the outsourcing of internal audit has the lower financial reporting lag. The findings of this research can help companies in reducing the financial reporting lag by using internal audit outsourcing.

The present research aims to identify and rank the factors affecting the empowerment of human capital in the cooperative sector. The statistical population included employees working in the cooperative sector (cooperatives and cooperative unions). A sample of 384 employees from various levels of responsibility in the cooperative sector in 26 counties of Khorasan Razavi province was selected for the study. A questionnaire was used to measure the variables. The Lizerl software was used for hypothesis testing. The results obtained from confirmatory factor analysis had the necessary reliability and with 95% confidence, it was stated that the questionnaire examining the factors affecting the empowerment of human capital of the cooperative employees is acceptable. Since the research variables have non-normal distributions, a non-parametric test (one-sample sign test) was used to determine the possibility of establishing the hypothesis. The results of the sign test indicate the significance level of all seven factors in the empowerment of cooperative employees. According to the results, it was determined that the priority and ranking of the variables are, in order, communication factors between employees and managers; employee motivational factors; trust factors between employees and managers; factors related to information sharing; employee skill and knowledge factors; self-directed teams and groups factors; boundary and autonomy factors that significantly affect the empowerment of cooperative employees.

The behavior of the host society is one of the main components in attracting and absorbing tourists. If hosts have appropriate behavior accompanied by respect for tourists, the tourists also show more enthusiasm in choosing that destination, leading to the development of tourism in that destination. On the other hand, the impact of tourists' satisfaction with the behavior of the host society and its manifestation leads to a change in their mental image of the destination. The mental image of the destination, which indicates appropriate behavior of tourists, can convince them to travel to the desired tourist destination and attract them towards it, even leading to their recommendation of the destination to other tourists. In this regard, the present research, which is of a practical nature and of a descriptive survey nature, has been conducted using a standard questionnaire as the data collection tool. To ensure the reliability of the questionnaire, Cronbach's alpha was used, and for the validity of the questionnaire structure, exploratory factor analysis and confirmatory factor analysis were used. The statistical population of the study included all tourists in the city of Mashhad within the time frame of the research. The sample size was determined to be 384 individuals. Non-random sampling method was used. In the descriptive statistics section, frequency and percentage tables, means, and standard deviations were used to display the characteristics of the subjects, and in inferential statistics, the Kolmogorov-Smirnov test was used to determine the normality of the distribution, and exploratory and confirmatory factor analysis and structural equation modeling tests were used to test the research hypotheses. The results of the study show that the behavior of the host community has a significant impact on attracting tourists, and its mental image mediates this effect.

The aim of the present study is to investigate the relationship between self-compassion and stress management in orphan male students in the first year of Abdul Razavi endowment school in Torghabeh and Shandiz counties (with a total of 178 students) in the academic year of 1401-1402, mediated by the basic psychological needs. Considering the research variables, the data collection tool is a standardized questionnaire, the validity and reliability of which have been tested. The hypothesis testing and data analysis have been performed using the structural equation modeling method and the SPSS and PLS software. The research method is structural model; path analysis. The results of the path analysis indicate that self-compassion affects stress management in orphan male students through the mediation of basic psychological needs. Self-compassion also affects the basic psychological needs in orphan male students, and the basic psychological needs influence stress management in male orphan students.

The concept of sustainable supply chain behavior involves considering social, economic, and environmental issues in all organizational processes. These processes include the entire lifecycle of the supply chain, from raw material procurement to design, product development, storage, distribution, and delivery of the final product. In fact, supply chain sustainability is a business issue that affects the organization's supply chain and logistics network based on environmental factors, risk, and waste management. There has been a noticeable growth in the need for integrating environmental activities with organizational supply chain management. This study aimed to investigate the impact of environmental forces on sustainable supply chains, with the mediating role of supplier communications and organizational capacity in small and medium-sized companies in the industrial town of Toos in Mashhad. The results indicate that environmental forces have an effect on sustainable supply chains, but the direct relationship between supplier communications and organizational capacity is not confirmed, and these two variables have an indirect effect on sustainable supply chains through the mediating role between environmental forces and sustainable supply chains. Therefore, the main hypothesis regarding the relationship between environmental variables and sustainable supply chains is confirmed.

Increasing the job satisfaction of bank employees and customer satisfaction is the concern of most managers in the private and public banking industry. Since organizational citizen behavior can improve employee job satisfaction and customer satisfaction, including organizations such as banks that have many clients, the purpose of this research is to conduct an experimental study in the service sector (sarmayeh Bank) in order to investigate the impact Organizational citizen behavior is on customer satisfaction with the mediating role of job satisfaction in the banking industry. For the research, a sample of 220 people was selected as a random cluster from the employees of the sarmayeh Bank branches in Tehran. The data collection tool was a standard questionnaire with 23 questions whose validity and reliability were confirmed and distributed among the statistical population. Data analysis was done using descriptive statistics and inferential statistics. At the level of descriptive statistics, indicators such as abundance and percentage of abundance; At the level of inferential statistics, correlation methods, structural equation models, and path analysis have been performed; For this purpose, spss and lisrel software were used. The results of the analysis indicate the existence of the effect of organizational citizen behavior on customer satisfaction and job satisfaction. In general, sarmayeh Bank's ability to satisfy its customers directly and indirectly is related through the organizational citizenship behavior of bank employees and job satisfaction of employees (p<0.05).

The current research examines the relationship between personal values and decision-making with meaning and purpose in the lives of philanthropists. The philanthropists of Mashhad city have been chosen as the studied community. The type of research is fundamental and the research method is descriptive. In this research, the Schwartz personal values questionnaire, the Scott and Bruce decision-making styles, and the Crumbaugh and Maholick meaning and purpose in life were used. After collecting 148 questionnaires for sampling, a sample size adequacy test was conducted, confirming the adequacy of the sample size. Data analysis methods include descriptive statistics (frequency, mean, and standard deviation) and for testing research hypotheses, inferential statistics using Pearson correlation test and multiple regression analysis were performed using SPSS-24 software. Based on the results obtained, all main and sub-hypotheses were confirmed. The research findings in the main hypothesis showed a significant relationship between personal values and decision-making styles with meaning and purpose in life. Additionally, the two sub-hypotheses of this research indicated that there is a significant relationship between personal values (self-direction, stimulation, hedonism, achievement, power, security, conformity, tradition, benevolence, universalism) and meaning and purpose in life, and also between decision-making styles (rational, intuitive, dependent, spontaneous, avoidant) and meaning and purpose in life. Based on these findings, it can be stated that personal values influence meaningful and purposeful life, and the higher the personal values, the more they move towards social values.

Perhaps one of the most critical economic discussions worldwide is the debate on ‎competitiveness and the improvement of the status of various industries for survival ‎and growth in the turbulent arena of global markets. On the one hand, the importance of ‎investment for economic and social growth and development is so significant that it has ‎become one of the powerful levers for achieving development. However, it should be ‎remembered that as much as attention to this matter can lead to economic growth and ‎prosperity, neglecting it can result in economic decline. Therefore, long-term economic ‎growth and increased public welfare are not possible without considering investment ‎and the important influencing factors in its environment.‎‏ ‏This research examines the ‎relationship between product market competition and the investment of companies ‎listed on the stock exchange.

The statistical sample of the study includes 82 companies during the period from 2018 ‎to 2022. Panel regression analysis is employed to analyze the data and test hypotheses. ‎

The research findings indicate a significant relationship between product market competition and ‎investment, as well as a significant moderating role of company sales growth in the ‎above relationship.‎

The aim of the present research is to investigate the relationship between academic self-efficacy and emotional creativity with academic performance among high school students in Region 4 of Mashhad. The sample size used in this research is 100 students from this group (51 female students and 49 male students). The participants in this study were evaluated and assessed using the performance questionnaires of Pham and Taylor, academic self-efficacy of McIlroy and Bunting's, and emotional creativity of Averill and Knowles. The data and information obtained were analyzed using SPSS software version 26. The results of this research indicate a direct and significant relationship between academic self-efficacy variables and academic performance, as well as a direct and significant relationship between emotional creativity variables and academic performance. In light of the results obtained, the possession by students of academic self-efficacy and its indicators which lead to improved learning, as well as the utilization of emotional creativity components that create constructive and effective interactions, provide a basis for increased learning and also enhance the students' productivity, thereby improving their academic performance. Therefore, it can be concluded that there is a significant relationship between academic self-efficacy and emotional creativity with the level of academic performance of students at the high school level.

Today, the discussion of the characteristics of proper management and its tremendous effects on the performance of employees in public and private companies can be clearly seen, and recently new styles of management have been proposed that can be very effective in implementing strategies and pursuing the goals of the organization; This research examines how responsible management affects the sharing of creative ideas of employees by mediating organizational identity and moderating organizational culture in Sepehr KarAmadan Company. This model has been tested by analyzing the survey responses collected from 310 managers and employees of Sepehr KarAmadan Company with SPSS23 and Smart PLS3 software. The findings of the research show that responsible management has a positive effect on the sharing of creative ideas by employees, responsible management has a positive effect on organizational identity, organizational identity has a positive effect on the sharing of creative ideas by employees, organizational identity has a positive effect on responsible management on Sharing creative ideas of employees mediates, organizational culture conversely moderates the effect of responsible management on organizational identity. Responsible management has a favorable/constructive effect on the sharing of creative ideas in Sepehr KarAmadan Company. By modeling responsible management in their actions, managers may encourage people to come up with creative ideas for their organization. Organizational identity may act as a buffer between the influence of responsible management and the creative actions and beliefs of idea sharing employees.

Global economic trends over the past two decades have thrust the internal audit profession into the spotlight and established the internal audit function as a major player in corporate governance. For this reason, the demand for expert internal auditors has increased because the performance of internal auditors in corporate governance has received considerable emphasis around the world. A review of the accounting and auditing literature shows that although some research has been done regarding the recruitment challenges of the internal audit profession, There is little research on the factors that affect the retention of internal auditors. On the other hand, job satisfaction is one of the most important topics in organizational research and studies, and its role in the internal audit profession has been given less attention. Based on this, the current research aims to study the effect of job satisfaction as one of the behavioral factors that is considered very important in the organization, on the turnover of internal auditors. In this research, the dimensions of job satisfaction were measured through 4 global, environmental, content and individual components by structural equation method and through Smart PLS software. Also, information was collected through the distribution of questionnaires among 108 internal auditors. The results showed that job satisfaction factors including national, environmental, content and individual factors had a direct and meaningful relationship with the turnover of internal auditors.