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Open Access Article
1 - Designing a Sustainable Supply Chain Model with an Emphasis on Behavioral Factors for Foodstuffs in Kermanshah Province
Seyed Reza Hasani Ahmad Jafarnejad Chaghoshi Hosein Safari Mohammad Reza MehreganThe purpose of this research is to design a sustainable supply chain model with an emphasis on behavioral factors for foodstuff in Kermanshah province. This is an applied research. The literature review was the outcome of a library study such as books, journals, dissert MoreThe purpose of this research is to design a sustainable supply chain model with an emphasis on behavioral factors for foodstuff in Kermanshah province. This is an applied research. The literature review was the outcome of a library study such as books, journals, dissertations, articles, and so on, and the data were collected through a questionnaire which was analyzed by statistical methods. Regarding the subject of this research, the study population consists of managers and staff associated with the supply chain in Kermanshah food companies, involving 100 people. Having analyzed the data using the structural equation modeling and PLS software, it was turned out that the training environment, innovation, motivation, staff empowering, mutual trust and respect, as well as teamwork had a positive and significant effect on the sustainable supply chain with three environmental, social and economic indicators. Manuscript profile -
Open Access Article
2 - An Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting
Javad Masoudi Mohammad Reza Nikbakht Mohammad Reza Mehregan Hossein SafariThe collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make MoreThe collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make the best decisions for stakeholders. Professional ethics learning plays a major role in the development of ethical behavior. Also, TOPSIS method is a well-known methodology that is applied in a various decision making problems. On the other hand, in order to determine the importance of criteria, the Entropy method is known as a powerful tools. Therefore, the purpose of this study was to investigate the effect of ethics teaching methods on the development of ethical behavior in accounting. This is done by means of an integrated Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting. The findings of the study showed that the variables of ethics education, style of teaching ethics and ethics textbook content respectively had a 1, 24 and 55 percent impact on the development of ethical behavior in accounting. The results of this study indicate that an ethical training program in accounting is needed to provide accountants with guidance on ethical issues and the importance of ethical standards. Manuscript profile
List of Articles محمدرضا مهرگاه
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