درخت حوزه‌های تخصصی

This study investigates the effect of IT-business strategic alignment on organizational agility by considering the effects of IT flexibility and IT capability on strategic alignment. Also this study investigates the moderating role of environmental uncertainty on the relationship between strategic alignment and organizational agility. This research is an applied research based on purpose and descriptive-survey in terms of data collection. The statistical population consists of 330 people who work in Telecommunication Company. In this research, library method and researcher-made questionnaire were used for data collection. Its validity was confirmed by content related validity and using confirmatory factor analysis. Also Cronbach's alpha coefficient was used for its reliability. AMOS software was used to examine the relationships between the structures that formed the research hypotheses. For analyzing the moderator, Hierarchical regression analysis was used by SPSS. Finally, the results stated that IT capability and IT flexibility have a significant impact on IT-Business strategic alignment and IT-business strategic alignment has a significant impact on organizational agility, but hypothesis 4, which related to the moderating role of environmental uncertainty on the relationship between strategic alignment and organizational agility, was not confirmed.

The present study aimed to rank banks in terms of board of directors report and notifying the users of reports. In addition, we evaluated factors affecting risk disclosure from the perspective of corporate governance. Moreover, we assessed risk disclosure based on linguistic analysis of board report text and capital adequacy ratio. Words were applied as measurement units to measure risk disclosure. The advantage of this technique is the unique analysis of words. According to the theoretical foundations presented in the present study, we first identified risk disclosure words in reports provided to financial information users and divided them into two categories of positive and negative risk disclosure words. Another variable selected for risk disclosure was capital adequacy ratio. Effective variables in corporate governance system in banks included the board independence, duality of CEO duties, and major shareholders as input variables in data envelopment analysis (DEA) model. On the other hand, the BCC model of DEA was selected as output-based nature. The statistical population included all banks listed in Tehran Stock Exchange. In total, 20 year-bank units listed during 2016-2017 were assessed. In the end, seven year-bank units were considered efficient while the rest were inefficient. Moreover, we estimated the amount of shortage in outputs to reach inefficient banks to the desired level of efficiency.