درخت حوزه‌های تخصصی

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

Introduction: The existence of intelligent decision-making in educational managers increases their recognition skills and they find the ability to identify the decision process, check possibilities, make correct judgments, and plan carefully. Therefore, the present study was conducted with the aim of studying the mediating role of intellectual ethics in the relationship between digital leadership and smart decision-making among elementary school principals in Kermanshah province. Material and Methods: The research is a correlational research based on structural equation modeling of the correlation-covariance matrix. The statistical population includes all the elementary principals of Kermanshah province in the academic year 2021-2022 (N=1902). The sample size was estimated based on proportional stratified random sampling and Cochran's formula (n=320). The tools included intelligent leadership, intellectual ethics and smart decision-making questionnaires, whose content validity was confirmed by experts and professors, and their construct validity was confirmed by factor analysis. The reliability of the questionnaires was calculated through Cronbach's alpha as 0.85, 0.93 and 0.95 respectively. Pearson's correlation test and structural equation modeling were used for data analysis, and SPSS and LISREL software were used. Results: The relationship between digital leadership and intellectual ethics, digital leadership and intelligent decision-making, and the relationship between intellectual ethics and smart decision-making were significant. Finally, it was found that intellectual ethics can play a mediating role in the relationship between digital leadership and smart decision making. Conclusion: The results of this study show that educational managers can make smart decisions through the digital leadership style and, of course, considering intellectual ethics, and in this way, take steps in the direction of advancing educational goals and missions

Objective:  The goal of this study was to find out, through qualitative research, how high school parents see the pros and cons of online education during the COVID-19 epidemic. Methods: The sample for the present study included several of mothers of male and female Tehran high school students. For data analysis, Braun and Clarke's (2021a) thematic analysis model-based methodology was utilized. Results: The data revealed a comprehensive theme composed of two major themes, one with six sub-themes and the other with two sub-themes: 1) psychological capital with self-others care, self-efficacy beliefs, psychological resilience, hope, coping measures, and self-loving causal attributions sub-themes; and 2) technological capital with technology ethics and cultural literacy of technology sub-themes. Conclusion:  In addition, both practical and theoretical implications for the parental character strengths model were examined.

Communication plays a critical role in any sustainable plan or strategy. This meta-analysis was conducted to provide an overall perspective of the relationship between communication and organizational performance. A total of 999 articles in both English and Farsi were extracted from four databases. The random effects model was used to analyze the data. The analysis was done by CMA2 ) V2.2. 064 (. The results based on the random effects model illustrated that the degree of the relationship between communication and organizational performance is large, positive, and significant (R=0.745, CI=0.95 p=0.000%). Furthermore, "Research object", "publication year" and "country" were identified as moderator variables in this relationship. An important jump in the intensity of this relationship was detected from 2017. Moreover, a significant difference in the intensity of this relationship was observed in educational organizations with commercial and medical organizations, which can be useful for activists in these fields. The intensity of the relationship in the countries of China, Malaysia, USA, South Korea, and Iran have been evaluated as significantly different. Therefore, these results can open new horizons for future research and especially the localization of international research results.