مطالب

This research aims to model the accounting of startup companies within the financial business ecosystem.This research is philosophically based on the interpretivist paradigm and was conducted with an inductive approach. It is also applied - developmental in terms of purpose and descriptive in terms of method and data collection timeframe. A nested research design was used to achieve the research objective. The research participants included theoretical experts (professors of financial management and accounting) and empirical experts (managers of startup companies). Theoretical sampling was used until theoretical saturation was reached, and eventually, 24 individuals participated in the study. Data collection tools included semi-structured interviews and a questionnaire based on a decision matrix. The validity of the interview was confirmed based on four criteria: credibility, transferability, confirmability, and dependability. The reliability of the qualitative section was estimated to be favorable by calculating Holst's coefficient at 0.817 and Cohen's Kappa coefficient at 0.706. Data analysis was performed using grounded theory in the qualitative section and the SWARA method in the quantitative section. Based on the research model, it was determined that causal conditions (technical factors, managerial factors, governmental factors, and accounting factors) influence the core phenomenon (startup accounting). The core phenomenon, contextual conditions (financial business ecosystem infrastructure and financial business ecosystem financial resources), and intervening conditions (financial business ecosystem regulations) influence strategies and actions (technological strategy and financial strategy). This research provides a comprehensive model for understanding startup accounting within the financial business ecosystem. The findings highlight the critical influence of technical, managerial, governmental, and accounting-related factors on core accounting practices. Furthermore, the interplay between these practices, the broader ecosystem infrastructure, financial resources, and the regulatory framework shapes startups' strategic decisions (both technological and financial). These strategic choices, in turn, directly affect both the financial and non-financial performance outcomes of these nascent firms. The model underscores the need for a nuanced approach to startup accounting that takes into account the specific context of the financial business ecosystem.

In recent years, escalating environmental crises have prompted a worldwide commitment to sustainable business practices, with the adoption of green initiatives and strategies emerging as a key solution. Organizational improvement is widely acknowledged as a crucial mechanism for implementing strategic programs and facilitating fundamental change within firms. This study examines the effects of green transformational leadership, green human resource management (GHRM), green innovation, and organizational support on the sustainable performance of manufacturing companies operating in the Shiraz Grand Industrial Park. Furthermore, it explores the moderating effect of perceived organizational support on the associations between green transformational leadership, GHRM, green innovation, and sustainable performance. Data were gathered through a structured questionnaire and analyzed using structural equation modeling (SEM) via AMOS software. The findings indicate that green transformational leadership, GHRM, and green innovation each exert a direct and significant positive influence on sustainable firm performance. These findings provide actionable insights for policymakers and managers aiming to design effective strategies for sustainable development.

Purpose : This study aimed to investigate the impact of change management on organizational innovation and performance, examining the mediating role of employees' innovative behavior in the context of the digital age. Method : This research was applied in purpose and utilized a survey method for data collection. The statistical population consisted of managers and employees of Science and Technology Parks (STPs) across the country. The sample size (n=210) was determined using the standard technique for structural equation modeling (SEM), which recommends 10 to 15 observations per questionnaire item. After confirming the validity and reliability of the measurement tool, the data were analyzed using SmartPLS software. Findings : The findings demonstrated that change management exerts a significant positive effect on organizational performance, organizational innovation, and employees' innovative behavior. Furthermore, employees' innovative behavior was found to significantly enhance both organizational innovation and performance, while organizational innovation itself had a positive impact on performance. Mediation analysis confirmed that the relationships between change management and organizational performance are partially mediated through two pathways: directly through employees' innovative behavior and indirectly via the sequential influence on organizational innovation. Conclusion : The study concludes that in the digital age, implementing effective change management practices is crucial. Such practices foster innovative behaviors among employees, which subsequently promote organizational innovation and, ultimately, lead to improved overall organizational performance.