درخت حوزه‌های تخصصی

Branding is an operational strategy to distinguish the industry, besides at present time, companies and organizations are not only pursuing competition for owning the market of products and services, but also making effort to align customers' mental perceptions with themselves (product/ brand) .Nowadays, the brand is no longer just a potent mechanism available for managers. Branding is a strategic requirement that supports organizations to make more profits for customers as well as sustainable competitive advantages. Sustainable competitive advantage is essential to maintain the survival of organizations at present competitive environment. Competitive advantage is an invisible structure and is inherently complex and demanding to identify due to its latent nature.

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.

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.