Business Management and Entrepreneurship (IJBME)

Business Management and Entrepreneurship (IJBME)

Business Management and Entrepreneurship (IJBME), Vol. 1 , No. 2, October 2022

مقالات

۱.

The Impact of Management Accounting Network and Strategic Emotions of Management Accountants on Strategic Management with Emphasis on the Modifying Role of Organizational Culture and Information Systems

کلید واژه ها: Management Accounting Network Strategic Emotions of Management Accountants Strategic Management Organizational Culture information systems

حوزه های تخصصی:
تعداد بازدید : 179 تعداد دانلود : 401
The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.
۲.

The Impact of Board Influence on the Role of Eco-innovation in the Company Success and Non-Success

کلید واژه ها: Board Effectiveness Board Potential Board Dynamics Corporate Investment Efficiency Stock Price Risk

حوزه های تخصصی:
تعداد بازدید : 375 تعداد دانلود : 128
Considering that today's competitive environment is growing and the movement of organizations towards complexity and dynamism has started, the ability to learn earlier and faster than competitors will be the only relative advantage in the next decade and should The prospects and long-term and short-term contributions of organizations should be examined in a different way, and creativity, innovation along with the use of current information should be an inseparable part of managers' decision-making, and only an organization can claim superiority and success that To use the capabilities, commitment and learning capacity of employees at all levels of the organization in the best way. Based on this, the current research has studied the Board influence on the role of environmental innovation in the success and stock price risk. The statistical population of the research is all the Companies listed in Tehran Stock Exchange to the stock exchange, the period from 2014 to 2019 and the sample is 153 companies. Based on the investigations, the findings showed that environmental innovation has a positive and significant effect on the company's long-term success, and with the Board influence in the company, the role of environmental innovation on the company's long-term success shows a better effect. Also, environmental innovation has a positive and significant effect on the company's success in the short term, and with the Board influence in the company, the role of environmental innovation on the company's short-term success becomes more colorful (intense). Finally, environmental innovation has a negative and significant effect on the Stock price risk in the long run.
۳.

Investigating the strategy of successful businesses In the Corona crisis

نویسنده:

کلید واژه ها: Successful business Corona Crisis Entrepreneurship

حوزه های تخصصی:
تعداد بازدید : 680 تعداد دانلود : 81
The earliest movement which is required to be considered during a crisis is grasping the existing circumstances. Crises in business are not exempt from this rule. Principally, precise, accurate grasping and realization of any dilemma will be half of the solution. The alternative significant technique that companies have changed their business models is through enlarging the magnitude of cooperation between competing organizations. Even policy makers are involved in competing activities due to the impact of this pandemic and necessity to stable economic and sanitary objectives. Some businesses have been able to achieve success by setting up an online shops and producing contents and measures which will be discussed in present paper.
۴.

An investigation and analysis of the role of strategic entrepreneurship on business development

نویسنده:

کلید واژه ها: Entrepreneurship Strategic Entrepreneurship Competitive advantage

حوزه های تخصصی:
تعداد بازدید : 517 تعداد دانلود : 671
The inclination to entrepreneurship is an approach to prompt development in an organization through novel products, newborn processes and innovative strategies. The link between strategy and entrepreneurship, which is referred to as strategic entrepreneurship, is the basis of entrepreneurial success in organizations. Strategic entrepreneurship is the result of making a balance between two related and continuous actions, i.e., opportunistic actions and advantage-seeking actions. Strategic entrepreneurship is considered as the application or stimulation of entrepreneurial activities to achieve strategic purposes. Strategic entrepreneurship benefits to increase company performance and develop sustainable competitive advantage through entrepreneurial activities with a strategic perspective. Thus, strategic entrepreneurship is a necessity for businesses in order to generate maximum revenue.
۵.

Capital Flow Regulations: The Effects of Liquidity and Dividend on the Financial Reporting Quality Evidence from Middle Eastern countries

کلید واژه ها: Investment decisions dividend Conditional conservatism financial reporting quality

حوزه های تخصصی:
تعداد بازدید : 798 تعداد دانلود : 980
Dividend policy has been an influential factor in corporate investment decisions and has been an issue in recent years. The monetary policy began with the creation of economic organizations and free trade markets during the financial crisis. These were the first examples of capital controls in the history of the European Union and had different effects on the financial position of companies. Since the Central Bank, the monetary policy council or any other monetary committee will change the volume of money by declaring and implementing monetary policies, we try to use a sample of the Middle East countries to distinguish between economic austerity and capital control and to assess the effects of the dividend on corporate capital decisions. All sample countries have a common financial reporting framework (International Financial Reporting Standards - IFRS), and some have a range of measures, from low-tight measures such as tax increases to more stringent measures such as enforcing capital controls. They implemented in order to stabilize their economy. To do this, we will specifically use two factors that determine information asymmetry in accounting: conditional conservatism and the level of revenue management
۶.

An Investigating the effect of financing, market power, bank liquidity creation channel on the monetary policy of the Iranian economy

کلید واژه ها: Financing Market Power liquidity creation channel Monetary policy

حوزه های تخصصی:
تعداد بازدید : 240 تعداد دانلود : 345
According to Dong and Hayon's study in 2022, in order to improve monetary policy, banks may use indicators that can be used to control their monetary policy; The indicators used in this study include financing, market power, liquidity creation channel; So there is a possibility that these indicators have a role on monetary policy. In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 and for 6 years and included commercial banks and financial institutions admitted to the stock exchange, and the statistical sample was selected using the elimination method and the number of 21 banks. The research method used is a descriptive-analytical method and historical research data was collected and classified by referring to financial statements and financial reports of commercial banks and financial institutions admitted to the stock exchange. The panel data method was used to analyze the statistical data; And in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews version 9 software. According to the regression model analysis, the findings of the research show that bank financing, market power and the bank's liquidity creation channel have a positive and significant effect on the monetary policy of commercial banks and financial institutions admitted to the Tehran Stock Exchange, so that in this research, based on the statistics t The degree of effectiveness of special hypotheses was determined that bank financing, liquidity creation channel, and market power affect monetary policy, respectively.