مطالب

Given the existing economic situation, the role of management accounting in Iranian economic enterprises has been quite evident in the last two decades. Considering the economic crises, it is necessary to examine the indicators of adoption of management accounting innovations in times of economic crisis. Therefore, the present study aimed to identify the indicators of adoption of management accounting innovations in times of economic crisis and to present a model for its structural equations. The research was conducted in two parts: qualitative and quantitative. In the qualitative section, data analysis was performed by Delphi method and using interviews with 10 experts, including managers and deputies of the management accounting department of accepted companies and university professors. The analysis was conducted three parts: open coding, axial coding and selective coding and finally Delphi method. Based on the results obtained in the qualitative section, 103 sub-components and 6 main components were identified. The main components are: 1) economic crises; 2) economic indicators; 3) organizational culture; 4) information and communication technology; 5) Management indicators and 6) Crisis control indicators. In the quantitative section, using the indicators identified in the qualitative section, a questionnaire was designed and provided to a statistical sample including 180 people, managers and deputies of the management accounting department. Finally, the questionnaires were analyzed by PLS structural equation modelling. The results showed that economic indicators ,organizational culture, information and communication technology , and crisis control indicators as indicators of adoption of management accounting innovations in times of crisis.

Business Intelligence (BI) covers the tasks of collecting, processing, and analyzing large volumes of data. This includes internal systems and external resources, utilizing advanced high-speed analytics and forecasting tools enabling organizations to achieve organizational goals in a timely manner affording immediate decision-making. The main purpose of BI is to help companies improve their performance in the turbulent environment of business and enhance their competitive advantage in this immense data age. Research organizations need integrated information technologies such as business intelligence, perhaps more so than commercial companies need, given the highly competitive environment and increasing progress of various disciplines. The development of such a system, like other organizational information systems, requires the adoption of technology by its users. Various models, including behavioral models, have identified the acceptance factors of information technologies. The purpose of this study is the Interpretive Structural Modeling of factors affecting the adoption of business intelligence technology in research organizations. ISM is a systematic and interpretive process as it is formed based on group judgment and is structured and complemented by common relationships, and finally, depicts the overall structure of several complex elements in a graph model. The sample used in this study was experts of academic research institutes in Tehran. According to the findings, 20 main acceptance factors were modeled in four levels based on interactions between the categories of individual, organizational, and technological criteria.

Selecting suitable suppliers and assigning orders to them, is one of the most important strategic supply chain management activities. Therefore, first, in this research, a mathematical model for choosing the supplier in the supply chain in the framework of the operational research methods was proposed. Linear programming model with consideration of purchase costs and transportation costs with the meta-heuristic bee algorithm approach using MATLAB software was solved and analyzed. Therefore, the research method is applied in terms of purpose, and in terms of method is a descriptive mathematical type that was implemented in the form of a library and field studies. Information gathering tools, such as documentation tools, interviews with experts and production managers were used in relation to production. According to the nature of the research, which is modeling and solving by the algorithm, to determine the sample size were selected by cluster sampling method and random sampling method. Then to validate the mathematical model, lingo and Winqsb software was used, the solution obtained by both software, which is the optimal answer and optimal objective function, indicates the validity of the mathematical model.

Due to the dynamic nature of technology, capabilities related to production technologies that have been created for manufacturing new and unique products are constantly changing. Therefore it is essential to monitor the processes and techniques used to understand whether the production of a product fits future circumstances. Leaders of organizations must decide when to switch to a new technology, to maintain and increase competitive advantages. In such conditions, evaluating the maturity of the considered technologies is essential. This article with a conclusive view at various factors affecting the maturity of technology, examines the structuring of the factors affecting the aforementioned maturity. This model is based on Interpretive Structural Modelling (ISM) methodology. The ISM approach enables groups and individuals to identify complex relationships among a multitude of elements in a complex decision-making situation; and it works as a tool for organizing and directing complexities of relationships between variables. This technique starts with identifying variables that are related to the issue, then the contextual relations between the variables are determined using the knowledge and experience of the experts; finally, the multilevel structural model is formed.

Purpose- Social responsibility for environmental protection at all levels and strata of society is an issue that is explicitly emphasized in paragraph 14 of the General Environmental Policy of the Islamic Republic of Iran and the villagers as the main users of environmental resources are expected to take environmental responsibility without exception. The purpose of this study was to investigate and identify level of responsibility of environmental behaviors of villagers and determine social factors affecting it. Design/methodology/approach- In this research, the framework of social psychology was used and the research method was survey and cross-sectional. The unit of analysis is the rural individuals. The statistical population of the study is all residents of rural areas of Mazandaran province in 1398/2019. The sampling method of multi-stage cluster sampling was used. The number of study villages surveyed was 30 villages and the sample size was 536 people. The data required for the research were collected through a researcher-made questionnaire. Finding- The results showed that the level of responsible environmental behavior of villagers is at a moderate level. In addition, the results of multivariate analyzes indicate that there is a significant relationship between social psychological factors (religious beliefs, environmental values and environmental knowledge) and responsible behaviors towards the environment. In the final evaluation, it can be said that the modified model of social psychological factors seems a suitable model for studying factors affecting environmental behaviors in rural communities and can be useful as a model for conducting similar research in other rural areas of the country.