درخت حوزه‌های تخصصی

This article examines blockchain research in accounting, auditing, and corporate governance (AAG), a field that has experienced rapid growth but remains fragmented. Using Latent Dirichlet Allocation (LDA) topic modeling, the study analyzes 486 Scopus-indexed abstracts published between 2017 and 2025 to uncover key themes and research trends. The analysis identifies eleven thematic clusters: Blockchain Research Landscape & Governance, Financial Reporting & Digital Security, Blockchain Applications in Diverse Domains, Auditing Practices & Taxation, Bitcoin & Emerging Digital Financial Tools, Corporate Governance & Compliance, Smart Contracts & Crypto Audits, Digital Transformation in Finance, ESG & Corporate Strategy, Supply Chain Transparency, and Adoption of Audit Technologies by Firms. A strategic thematic map further classifies these into motor, basic, niche, and emerging themes, providing the first data-driven overview of blockchain research in AAG. The results highlight well-developed areas such as supply chain transparency, alongside blind spots in standard-setting, assurance of smart contracts, and ESG integration. The study advances understanding by offering a structured framework that supports future research, regulatory development, and professional practice.

Purpose : This research aims to develop a digital marketing model for the business-to-business (B2B) commerce sector. Method : This applied research, which used a mixed-methods approach, started with a qualitative phase to create initial model. This was followed by thematic Subsequently, an interpretive structural modeling at the thematic interpretive structural modeling. A quantitative validation of the model was then conducted. The qualitative sample included 15 experts, selected based on theoretical saturation. In the quantitative phase, a random sample of 384 managers from industrial companies was drawn from an effectively infinite population. Thematic analysis was used for qualitative phase, while partial least squares technique was employed in the quantitative analysis. Findings : The qualitative phase identified key themes: infrastructure, training and learning, organizational culture, regulations, relation channels, social network, customer orientation, cost and income, investment and competitive advantages. Based on these, thirteen hypotheses were developed and tested. The results indicated that infrastructure has a significant impact on regulations, organizational culture, and training and learning; regulations have a significant impact on social networks; organizational culture has a significant impact on social networks and communication channels; training and learning have a significant impact on communication channels; social networks have a significant impact on customer orientation; communication channels have a significant impact on customer orientation; customer orientation has a significant impact on capital attraction, cost performance, and revenue; capital attraction has a significant impact on competitive advantage; cost performance has a significant impact on competitive advantage. Conclusion : The study concluded that B2B digital marketing is a complex topic and B2B businesses should carefully consider the subtleties of this form of marketing.

Supply chain network design entails strategic decisions that critically shape the operational framework of a supply chain. The purpose of this study is to develop and optimize a green dental tourism supply chain network using metaheuristic algorithms. This applied research combines field surveys and library-based methods for data collection. Empirical data were obtained from dental clinics and three- and four-star hotels in Qom Province, forming the basis for model implementation. The proposed network integrates environmental considerations and seeks to minimize total supply chain cost. A multi-objective optimization model is formulated and solved using two algorithms: NRGA (Non‑dominated Ranked Genetic Algorithm) and NSGA‑II (Non‑dominated Sorting Genetic Algorithm II). The comparative analysis demonstrates that NSGA‑II achieves more efficient solutions and superior ranking of Pareto‑optimal fronts across the model’s multiple objectives. This study advances the design and optimization of sustainable dental tourism supply chains, providing practical insights for policymakers and industry stakeholders aiming to promote environmentally responsible and economically viable tourism services.