درخت حوزه‌های تخصصی

Financial health has a significant impact on business continuity. Factors affecting financial health are crucial for all companies. Nowadays, in addition to economic factors, social and environmental factors influence the financial health of companies. Therefore, this research aims to investigate the effects of sustainability accounting components on the financial health of manufacturing companies. In terms of aim, the current research was applied. In terms of data collection, the present study was descriptive-survey. The research data was collected through a questionnaire. The population of this study included senior accountants and financial managers of Iranian manufacturing companies. Data analysis was done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 172 accountants. According to the research findings, four components of sustainability accounting (i.e., accounting ethics awareness, voluntary accounting proactiveness, transparency accounting mindset, and corporate social responsibility report) affected financial health significantly. On the other hand, the component of human capital disclosure had no significant impact on financial health. In today's business environment, social and environmental issues have a key role in gaining competitive advantage. Therefore, companies should disclose information about their social and environmental performance. This would able them to improve their financial health by increasing sales.

The objective of this study was to explore the influence of organizational ergonomics on the burnout experienced by administrative personnel at the University of Sistan and Baluchestan, Zahedan, Iran. The utilized research approach was of a descriptive correlation-predictive nature. The study's statistical population included all administrative personnel at the University of Sistan and Baluchestan. The study sample included 130 individuals (54 males and 76 females) chosen through convenience sampling and took part in the research. A questionnaire on burnout and organizational ergonomics was utilized to gather data. The research data were analyzed using the Pearson correlation coefficient and stepwise regression. The correlation coefficient results indicated that the emotional exhaustion sub-scale exhibited a negative and significant correlation with scores in engineering psychology, work physiology, anthropometry, and job biomechanics (p<.05). The depersonalization sub-scale exhibited a negative and significant relationship with scores in engineering psychology, work physiology, and anthropometry (p<.05). However, no notable relationship was found between depersonalization and job biomechanics. The personal accomplishment sub-scale showed a positive and significant relationship with engineering psychology, work physiology, and anthropometry (p<.05). However, there was no notable correlation between the personal accomplishment sub-scale and job biomechanics. The findings from stepwise regression indicated that anthropometric measures accounted for 25.4% of the variance in emotional exhaustion, while work physiology accounted for 11.3% and 12.7% of the variance in depersonalization and personal accomplishment, respectively. It is concluded that appropriate organizational ergonomics leads to enhanced productivity and diminishes occupational stress, particularly job burnout.