درخت حوزه‌های تخصصی

Purpose: Considering the role and importance of establishing knowledge management in various organizations, the purpose of this research was to provide a model of factors affecting the establishment of knowledge management in the sailing federation. Methodology: This study was of applied method in terms of purpose and quantitative in terms of execution. The study community was the employees of the Iran Rowing Federation in 1401, 20 of whom were selected as a sample using targeted and snowball sampling methods having conditions to enter the study. The samples responded to the researcher-made questionnaire of the factors affecting the establishment of knowledge management in the sailing federation (44 items) and its validity and reliability were evaluated appropriately. Data were analyzed with exploratory factor analysis and structural equation modeling methods in SPSS and Smart PLS software. Findings: The findings showed that the factors affecting the establishment of knowledge management in the sailing federation have 14 factors of understanding and insight in employees, expertise of employees, committed managers, participation of employees, motivation of human resources, expertise in knowledge management processes, strategic processes, rules and internal processes, functional processes, innovative processes, technological capabilities, technological infrastructures, technological communication and recognition of knowledge management technologies. Also, the factor load of all factors was higher than 0.50, the convergent validity of all factors with the average variance extracted method was higher than 0.40, and the reliability of all factors with the combined method was higher than 0.70. In addition, the model of factors affecting the establishment of knowledge management in the sailing federation had a good fit, and the effect of all paths was evaluated as appropriate. Conclusion: According to the results of this study, an effective step can be taken to improve the establishment of knowledge management in the sailing federation through the identified factors.

Purpose: The purpose of this study was to investigate the effect of ethics-oriented leadership and political skills of digital organizational developments on accounting students' perceptions. Method: The study population in this study was accounting students in Shiraz. The statistical population of this study includes all accounting students in Shiraz, whose number is 850 people. The number of samples was 265 based on the Morgan table. 400 questionnaires were distributed electronically and randomly and 265 questionnaires were selected. After data collection, structural equations were analyzed using SPSS and SMART PLS software. Findings: Based on the results, ethical leadership has a positive and significant relationship with accounting students' perception of leadership effectiveness. Political skills have a negative and significant relationship with accounting students' perception of leadership effectiveness. Machiavellianism mediates the role of leadership in the relationship between ethical leadership and accounting students' perceptions of leadership effectiveness. Machiavellianism has an increasing mediating role in political skills and accounting students' perceptions of leadership effectiveness. Conclusion: This article is practical. Therefore, its main contribution is to clarify the discussion about the impact of digital transformation in the accounting sector and the importance of accounting ethics in the digital age. Nevertheless, the results can be interesting for researchers, policymakers, teachers, professional institutions, and accounting professionals.

Small and medium enterprises (SMEs) have become a vital factor for national competitiveness and firms and companies, and the world is increasingly moving towards a knowledge-based economy. Innovation and technological changes are strongly influenced by the country/place where they occur. The main purpose of this study is to present the framework of SME innovation strategy with the approach of the fourth generation industry in Iran, which has been done using the GT method i.e a blend of qualitative and quantitative methods. The research population includes small and medium businesses and industrial townships in Tehran. The method of data collection in the qualitative part is the interview and in the quantitative part a questionnaire. The findings show that the innovation strategy framework in SME in the fourth industrial revolution is one of the causal factors with 5 components including small and medium businesses, organization maturity model, digitization, rules and regulations and innovation strategy. The results consist of 8 sub-components, which can be enumerated as market development, increasing exports, increasing productivity, creating added value, improving financial credits, training work managers, entrepreneurship and finally creating employment. The results show that the program factors have an effect on the facilitating factors; the causal factors on the innovation framework; the informational factors on the obstacles; supervisory and control factors on facilitating factors; barriers on the innovation framework; ; Financial resources have an effect on obstacles, consequences on innovation framework and structural factors on obstacles in small and medium enterprises. In our country, despite the fact that more than 59% of all production units are included in the EMS small and medium industries group,  these companies have not gained a significant share in the national gross product and creating added value and are suffering from severe shortages. While small and medium-sized companies can move away from the traditional focus on the product and take steps in the development of product innovation by using the fourth generation industry and new technology, creating a strategy and coming up with new products and services  will create more added value; The formulation of the strategy for any organization calls for an innovative point of view .

Tour guides are considered as one of the key players within the tourism supply chain, serving as direct interfaces with visitors and acting as cultural mediators between diverse cultures. They exert a significant influence on tourists' intentions for repeat visits. Nowadays, tourists are not merely seeking basic information from guides, as they can easily access such information online. Instead, they are in search of creative, authentic, interactive experiences with participatory learning, demanding the presence of creativity in tour guides. Consequently, guides need to demonstrate new forms of creativity in their performance. Creativity is a pivotal aspect for achieving professional success in the realm of tour guiding. The depth of their professional knowledge and their creative abilities significantly impact the quality of tours and the portrayal of destinations. As cultural intelligence is one of the critical dimensions of creativity, this research aims to explore the relationship between cultural intelligence and the creativity of tour guides. Using a library review method, it examines the role of cultural intelligence, its dimensions, and indicators. Ultimately, it presents a conceptual framework for fostering the creativity of tour guides, grounded in the principles of cultural intelligence.