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INTRODUCTION The phenomenon of organizational insentience has been one of the main challenges in recent years and refers to a situation in which the employees of an organization have become indifferent to their organizational environment. The current research was conducted to investigate the causes and contexts of the formation of organizational insentience in the Red Crescent Society of Tehran province, Iran. METHODS: This applied study was conducted based on the descriptive-correlation method of data collection. The statistical population of this research included all the managers of Red Crescent Society in Tehran province in 2021. The samples (n=90) were selected using Cochran's statistical formula and stratified random sampling. The required data were collected using a researcher made organizational insentience questionnaire. The validity and reliability of the questionnaire were checked and confirmed. The collected data were analyzed in Smart PLS software using structural equation modeling with partial least squares approach. FINDINGS: The results of the research showed that causal conditions had a direct, positive, and significant effect on the central category with a standard beta coefficient of 0.725, t=17.625, and P=0.001 at the level of one percent error. Moreover, contextual conditions with a beta coefficient of 0.410, t=3.107, and P=0.002 had a direct, positive, and significant effect on the category of strategies at the level of one percent error. Intervening conditions had a direct, positive, and significant effect on strategies at the level of one percent error (standard beta coefficient=0.221, t=3.008, and P=0.003). The central category had a direct, positive, and significant effect on the strategy category with a beta coefficient of 0.334, t=2.282, and P=0.023 at the five percent error level. Based on the results, at one percent error level, the strategies presented in the research had a direct, positive, and significant effect on the outcomes (standard beta coefficient=0.347, t=3.769, and P=0.000). In total, the results showed the existence of organizational insentience in the Red Crescent Society of Tehran province, which can be reduced by applying appropriate methods. CONCLUSION: According to the findings, by reducing the sense of meaninglessness, double standards, eliminating organizational discrimination, applying appropriate procedures in strategies and their implementation, paying attention to the structural dimensions of the Red Crescent Society in Tehran province, and implementing meritocracy management, it would be possible to increase organizational social capital, the level of interest, commitment, and responsibility of employees towards the Society and work, organizational independence, organizational justice, the atmosphere of trust, and supportive behaviors from the Society and employees. By adopting these measures, a step would be taken toward preventing the formation of organizational insentience in the Red Crescent Society of Tehran province.

The accounting and auditing profession must acquire the necessary skills in ethical judgment, so that it can consider the well-being of all those affected by its performance. Without strong and moral behaviour, the position of this old art and profession is shaken. This issue should be considered more by people who want to enter this field and technology than by companies. The main purpose of this study is to identify and rank the factors affecting accounting and auditing ethics among accountants and auditors. In order to identify the effective factors, while reviewing the studies, a semi-structured interview was conducted using a qualitative method of theme analysis. The experts interviewed were sixteen university professors and activists in the accounting and auditing profession. A review of the literature, research, and interview results reveals nine key themes that categorize the factors influencing corporate accounting and auditing ethics. In this research, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the importance of the factors. The results showed that government and legal, economic, individual, social, cultural, corporate governance, organizational and intelligence factors are involved in accounting and auditing ethics, respectively.

Purpose: The Purpose of this paper is to explain the nature and process of digital transformation.Methodology: Its methodology is based on a structured literature review (SLR) and searching scientific sites and specialized resources. One roadmap model, six maturity assessment models, three digital business model transformation approaches and eight digital transformation frameworks are explained interpretively.Findings: Digital transformation is  a strategy and an operating model change, in which technological advancements are leveraged to improve human experiences and operating efficiencies and to evolve the products and services to which customers will remain loyal. A review of research in this field shows that the nature of digital transformation depends on knowledge and knowledge is formed as a valuable asset in people's minds. Therefore, the role of human resources in creating and achieving the transformation is important and fundamental. Findings show that no digital transformation is only technological, it is organizational and requires its own planning, resources and rules. It is clear that we need a model in this kind of transformation journey. Staff capital and its empowerment by knowledge and fundamental requirements are important for success in the digital transformation program. Transformation in culture, in structure, in processes and methods, along with the benefits of the frontier technologies, will lead to a dramatic transformation in the field of business. The environment of organizations is changing faster and has become more volatile, uncertain and complex than in the past. Rapid changes in competition, demand, technology and regulations make it more important than ever for organizations to be able to respond and adapt to their environment. In this context, the pressure on firms to align their business strategy with the technological changes in the environment has significantly increased with the emergence and growing importance of new digital technologies, such as Social Media, Cloud Computing, Big Data and Analytics, Embedded Devices, 3D-Printing, the Internet of Things and Artificial Intelligence. They are profoundly transforming the strategic context of organizations: changing the structure of competition, the behavior and expectations of customers, the way business is conducted, the way products are manufactured and services are delivered, the way of working and, ultimately, entire industries. The growth of technology, in addition to transforming organizational boundaries, has also improved knowledge sharing. As the results indicate, the digital age refers to a time in history when the use of digital technology was generalized throughout the world. We are on the verge of a technological revolution that will fundamentally change the way we live, work and communicate with each other. In terms of scale, scope, and complexity, this transformation will be different from what mankind has already experienced.Conclusion: Digital transformation has affected the work processes of individuals in organizational environments. New methods in combining digital innovations and intensifying inter-organizational collaboration are among the key features of success. Because the goal of digital transformation is a business transformation, it requires different organizational elements, which are explained in the frameworks, to work together like a piece of music in a concert with different instruments played harmoniously and simultaneously