مطالب

Background: The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors. Method: The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses. Results: The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect. Conclusion: In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced.

People capability maturity model (PCMM) is a framework to help develop the level of maturity and improve the field of human resources of organizations. The present study is conducted with the aim of designing and validating an indigenous PCMM for managers among faculty members of the Islamic Azad University of Fars Province. First, the initial indicators are extracted through literature review, then the interview questions are designed and approved by 3 experts. After that, semi-structured interviews are conducted with 17 faculty members who, in addition to having executive records over 5 years, also are assistant professors and above. The sampling method is purposeful snowball. Data analysis is done based on Strauss and Corbin grounded theory model in 6 paradigms of causal conditions, main phenomenon, intervening conditions, context, strategies and consequences. The results of data analysis obtained during 3 open, axial and selective coding processes lead to the extraction of 29 indicators and 98 components. Then, using the obtained variables, a questionnaire is designed and distributed among faculty members, and data are collected and indicators are ranked using confirmatory factor analysis, based on which an indigenous model is presented. Validity and fitting of the model is measured through structural equations using PLS software. The results of validation show that the model has a high validity. According to the discussions and conclusions, one of the research suggestions in increasing the maturity and capability of faculty members can be holding perpetual training courses for managers, which should be implemented by teachers who have a brilliant record in human resource management.

Educational technology has grown appreciably in recent years and the number of books and articles published in this field is increasing day by day, and therefore the necessity of scientific research is determined. The current research is a kind of descriptive study that was carried out using scientometric indicators. the research area includes all the articles on Educational technology that were indexed in the Science Direct citation database from 1999 to 2022, and after filtering them, 7550 of them were analyzed with the help of Excel and VOS Viewer software. It was analyzed for analysis and display of data. The results of the research show that the number of articles has an upward trend and 2015 had the largest share in the number of articles. Also, Research articles (7,442), Journal Procedia - Social and Behavioral Sciences (2,111) and scientific field Social Sciences (3,220) were ranked first. 13 clusters were identified that the topics of lifelong learning, instructional design, secondary education, interactive learning environment, architectures for educational, and pedagogical are very popular and also Previous in the field of Elearning and subjects: COVID-19, artificial intelligence, gamification, learning analytics, augmented reality, and Distance learning are new in the field of Educational Technology.

The current study aimed to examine whether or not the explicit teaching of motivational regulation strategies significantly affected Iranian EFL learners' willingness to communicate (WTC) in general English online classes. Moreover, it endeavors to investigate if there was a significant difference between male and female Iranian learners' WTC in general English online classes regarding the explicit teaching of motivational regulation strategies. To this aim, a pretest-posttest design was used and 130 participants were randomly chosen out of 406 pre-intermediate level students. After the administration of the homogeneity test, 92 learners were randomly assigned to two experimental and control groups. There were 46 learners in the experimental and 46 learners in the control group with equal number of male and female participants in each. The findings revealed that the explicit teaching of motivational regulation strategies significantly affected Iranian EFL learners' WTC in general English online classes. It was also observed that female Iranian learners’ WTC was significantly higher than that of male learners' in general English online classes regarding the explicit teaching of motivational regulation strategies. The findings of this study could be of great importance for language learners, teacher trainers, and teachers.