نشریه چشم انداز حسابداری و مدیریت
سال هفتم شماره 92 (تابستان 1403)

The present research has analyzed the impact of green innovation on environmental performance, emphasizing the role of employee productivity and human resource management. The current research is a behavioral research. From the point of view of the goal, it is applied, in terms of nature, descriptive-survey, and in terms of correlation, in terms of method, field, and in terms of collecting the theoretical framework and background of the research, it is considered to be comparative and library type. The statistical population investigated in the current research includes the employees of knowledge-based companies in Tehran province. The research findings indicated that there is a positive and significant relationship between green innovation and environmental performance, there is a positive and significant relationship between employee productivity and environmental performance, there is a positive and significant relationship between human resource management and environmental performance, employee productivity It is not a moderator of the relationship between green innovation and environmental performance, and human resource management is not a moderator of the relationship between green innovation and environmental performance.

Firms with political connections enjoy several economic benefits, so they are less likely to choose high-quality auditors to hide earnings management and opportunistic behaviors. And on the other hand, managers, with the aim of gaining advantages for the company under their management, usually establish and maintain a relationship with the government, but in markets with weak regulatory frameworks, this relationship can lead to the representation problem and related costs.The purpose of this research is to investigate the effect of political connections on the quality of audit institutions, taking into account the moderating role of agency fees in companies listed on the Tehran Stock Exchange. Using regression analysis, the relationship between the aforementioned variables was investigated in 178 companies admitted to the Tehran Stock Exchange for the period 1396-1400. The results of the research show that there is a positive and significant relationship between the company's political connections and the selection of quality auditing firms, and agency costs intensify the direct relationship between the company's political connections and the selection of quality auditing firms.

In this article, for the first time, a new method is introduced to control the process of preparing materials and equipment in the factory using genetic-fuzzy combined algorithms, and in this method, the effect of external random factors in the form of demand and guidance of time uncertainty is specially considered. has been In the proposed model, parameters of time-varying member functions are used dynamically to describe the values ​​of mixed sets of modeled outputs. The method presented in this article is based on four confirmed criteria, which are used based on real information extracted from the industrial town of Saujblag area, and each of the criteria is examined and analyzed in the following.

The present study examines the effect of profitability on the relationship between corporate social responsibility and managerial ability on firm value in companies listed on the Tehran Stock Exchange. In order to achieve the above objectives, four hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 171 firms was selected from the firms listed in Tehran Stock Exchange during the period 2018 to 2022. Multivariate regression model based on combined data was used to test the research hypothesis. In terms of practical purpose, this research is to collect quantitative and post-event data and in terms of descriptive correlational analysis. The findings of the research showed that the corporate social responsibility and managerial ability have a positive and significant effect on the firm value, that is, the increase of the corporate social responsibility and managerial ability leads to the increase of the firm value; In addition, the results indicate that profitability strengthens the relationship between corporate social responsibility and managerial ability on firm value.

The present study analyzed the role of corporate governance mechanisms on the relationship between social responsibility information disclosure and corporate tax avoidance. For this purpose; The information of 132 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2017 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicates that the disclosure of social responsibility information has a negative and significant effect on tax avoidance, the independence of the board of directors has a positive and significant effect on the relationship between the disclosure of social responsibility information and tax avoidance, and management ownership has no effect on the relationship between the disclosure of social responsibility information and tax avoidance.

This research has investigated strategic management accounting on business strategy and organizational changes in Gladys Manto Production Company. The current research is practical and descriptive-correlational in terms of information gathering, using a questionnaire tool based on structural equation modeling. According to the size of the available population (approximately 110 people), the minimum selected sample size was 85 people using Cochran's formula. In order to increase the credibility of the research, 100 questionnaires were distributed, of which 93 questionnaires were received and became the basis of statistical analysis. In order to test the hypotheses, the probability value obtained from fitting the model was used in the significant state of the parameters. The appropriateness of the proposed model to explain the hypotheses in the mode of standard estimation and the significance of the parameters was checked using SmartPLS software and it was approved. The results showed that strategic management accounting has a significant impact on business strategy and organizational changes in Gladis Manto production company.

The present study relationship between earnings smoothing and audit fees with an emphasis on external monitoring. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 127 companies were selected as sample and were investigated in the period of 9 years between 2013 and 2021. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is an inverse relationship between profit smoothing and auditor's fees. Also, the independence of the board of directors has a negative effect on the relationship between profit smoothing and auditor's fees.

The experimental investigation of the behavior of costs is one of the topics that has recently attracted the attention of many researchers. Since the expenses form an important part of the financial statements of the companies, therefore, proper understanding and awareness of it helps the managers in order to achieve the short-term and strategic goals of the company. The purpose of this research is to investigate the effect of CEO power and free cash flow on cost stickiness. The statistical population of the research companies admitted to Tehran Stock Exchange and the sampling method of systematic elimination and the studied sample includes 140 admitted companies during the years 1397 to 1401. The research method is descriptive-survey and correlational in terms of communication, applied in terms of purpose and post-event in terms of occurrence. Regression method, panel data and fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses showed that the power of the CEO has a positive and significant effect on the stickiness and the free cash flow has a positive and significant effect on the stickiness of the cost.

The nature of an organizational resource planning system is to integrate the operations and business processes of each organization effectively and efficiently, and not all companies have been successful in the implementation of organizational resource planning, and for this reason, the methods presented in this article identify factors affecting the implementation Its success has helped. Parameters such as the use of business process reengineering and comprehensive quality management play important roles in the implementation of organizational resource planning. The purpose of this article is to investigate some companies active in the field of electrical equipment production located in the industrial towns of Zanjan province, in order to integrate and successfully integrate comprehensive quality management and commercial process re-engineering with organizational resource planning. The findings show that the strategies chosen to implement organizational resource planning systems have a positive effect on the success of business performance.

The emergence and necessity of the audit committee as a part of the corporate governance structure and its role and characteristics as a tool to reduce agency costs in Iranian companies is a controversial issue, this tendency is especially when the question of the quality of profit through real items is raised. It becomes more colorful because the possibility of discovering profit management through real items is less. Accordingly, this research aims to investigate the impact of corporate social responsibility on the quality of profit, considering the moderating role of audit committee characteristics in companies admitted to the stock exchange. Bahadar Tehran will pay. For this purpose, the data related to 120 companies admitted to the Tehran Stock Exchange in 2017 to 2023 were randomly analyzed and analyzed using panel data method. The results of the research indicate that there is a significant relationship between corporate governance and management with regard to the moderating role of audit committee characteristics. These findings can be useful for policy makers of the stock exchange in terms of formulating and enforcing compliance with the charter of the audit committee. The principles of corporate governance and the voluntary preparation of a corporate governance report