درخت حوزه‌های تخصصی

The article is devoted to the modern development of high technologies and computer technology greatly enhanced the development of automated banking systems of banking sector organizations and allowed the synthesis of information and communication technologies for their formation. The main purpose of the article is to select the main indicators for assessing the level of financial security of the banking system of the state and identify promising areas of its development using forecasting models. In the process of research such analytical functions have been used: polynomial, exponential, power and logarithmic. The authors believe that the information and analytical provision of the financial security of the bank is an information provision that combines, on the one hand, information work, that is, ways, means and methods of collecting the necessary information, and on the other - analytical work, which includes forms and methods of information analysis and processing, which ensures an objective assessment of the situation and the adoption of a balanced management decision. As a result, forecast models were built for each of the indicators and also, it has been found that most indicators of the banking system of Ukraine in 2021-2023 will remain at “unsatisfactory” and “critical” levels. In conclusions it was proposed to introduce measures that would be aimed at improving the reliability and stability of the banking system of Ukraine.

The general purpose this study aims to reach is to investigate the relationship between clerk’s job promotion and improvement in performance process in branches of Melli Bank in Bonab. In order to do so, studies, papers and books published in the field were examined to find proper framework for the study. Thus, the model used by Nekooyi Moghadam et.al. (2014) was taken for job promotion and the model used by Moghimi was utilized for improvement of performance. Moghimi’s model had six dimensions of credibility, attitude, work quality, innovation, cooperation and security. In this regard, one main and six secondary hypotheses were compiled. Statistical population of the study included all 67 clerks in branches of Melli Bank in Bonab. The data for the study were collected through two questionnaires of job promotion and performance. The reliability and validity of the questionnaires were approved by experts and then they were distributed among subjects. In order to analyze the data collected from questionnaires, descriptive and inferential statistics were utilized. In order to classify, summarize and interpret the data, descriptive statistics were used. Spearman and Regression tests were used to test research hypotheses. Results from these tests have approved all research hypotheses and demonstrated that there is a significant relationship between job promotion and improvement of performance in branches of Melli Bank in Bonab.

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.