Digital Transformation

Nowadays, business process management (BPM) contributes to the success of companies by ensuring that their processes are both effective and efficient. A comprehensive description of a business process can serve as a foundation for designing IT systems, ensuring data quality, establishing performance metrics, and implementing processes using Business Process Management Systems (BPMS), among other applications. Currently, many Iranian companies are also interested in evaluating their Business Process Management (BPM) practices. In recent decades, significant advancements in the digital realm have become increasingly vital for companies, making it essential to utilize these developments effectively to impact business processes. Consequently, the current research has ranked BPM measurement methods within the context of digital transformation, employing the COCOSO hierarchical analysis technique in Semnan Industrial Town. In this context, BPM measurement methods and measurement criteria with the digital transformation approach and data quality, are derived from a review of the research literature. Subsequently, an appropriate BPM evaluation method is identified using a multi-criteria decision-making approach. The results of this ranking indicate that BPM measurement models grounded in comprehensive quality management are the most appropriate. Additionally, a sensitivity analysis has been conducted to validate these findings. 

The current paper reviews the present literature in the most known scientific databases in the management and business fields about artificial intelligence (AI) and digital transformation within organizations. The main objective is to extract related research axes and uncover gaps in this emergent topic. The methodology used is a systematic literature review with RStudio software based on 36 selected papers from the Scopus and Web of Science (WOS) databases in the period of 2019-2024. The main axes identified are AI potential for organizations’ performance, innovation and AI potentials, and AI adoption determinants. Regarding the discussion and analysis of the results, future directions are projected to cover all sides of digital transformation through AI tools. The main contribution of this paper is to provide researchers and practitioners with current advancements and changes in Al tools utilized to facilitate digital transformation within evolving economic and social landscapes for companies.

Purpose: The purpose of this research is to design a model for evaluating digital innovation and transformation in startup business models.Method: The methodology of this reseatch is descriptive-exploratory and employs a qualitative approach. The thematic analysis was employed to study digital innovation and transformation in startup business models. The participants in this research were academic and industrial experts with a background in research and executive work in lean startups. Initially, a purposive sampling method was used to select the samples, and this was later extended using the snowball method. Ultimately, the researcher conducted 14 expert interviews to collect data. The data obtained from the interviews were reviewed and analyzed using coding based on theme analysis. Initially, codes were extracted from the text of the interviews. These codes were aggregated into more general codes, which were further studied and integrated into components. From these components, relevant dimensions were proposed, leading to the presentation of a model based on these dimensions and extracted components.Findings: The results indicate that the digital Innovation and transformation evaluation model for startup business models includes six main dimensions and 19 sub-themes. The proposed model consists of the following dimensions: "monitoring and analysis of market needs" with three components, "evaluation of product development costs" with three components, "digital innovation and transformation in the business model" with four components, "coordination and integration inside and outside the organization" with two components, "evaluation of learning ability and absorption of organizational knowledge" with three components, and "organizational resources and capacities" with four components.Conclusion: Based on the research findings, it is suggested that managers in the technology field understand the importance of lean startups. The indicators in the proposed model may be considered to help prepare and empower startups to improve their products and services. Each proposed dimension can be seen as a management skill necessary for the success of lean startups. Managers may create the appropriate conditions to integrate all of company capabilities.

The purpose of this study is to investigate the impact of digital transformation on audit efficiency in companies listed on the Iranian capital market. Audit delay is used as a key measure to evaluate audit efficiency. To assess digital transformation, an index based on the frequency of keywords related to digital technologies, such as "Internet of Things," "Artificial Intelligence," "Cloud Computing," and "Big Data," in annual reports of companies is calculated. Control variables include company size, financial leverage, board independence, ownership concentration, Return on Assets (ROA), company losses, and CEO duality.This research is applied and descriptive survey in nature, and data were collected from financial reports of companies listed on the Tehran Stock Exchange between 2018 and 2022. Data analysis was performed using linear regression and the Eviews software, with the study adopting a panel data methodology.The results indicate that digital transformation negatively affects audit efficiency, leading to increased audit report delays. Additionally, companies with higher levels of digital transformation experienced more significant audit delays. These effects were particularly evident in firms with higher financial leverage and lower ownership concentration.This study highlights that digital transformation presents new challenges for the auditing profession, emphasizing the need for enhanced skills and the adoption of relevant technologies in the audit process