International Journal of Finance, Accounting and Economics Studies: 2 (2)

Open Access Article

1 - Evaluating The Effectiveness of Industrial Policies With The Approach of Production Boom In Line With Economic Development
hasan reza shahsavari hojjat taheri goodarzi mohammad javad kameli

Background and purpose: The purpose of this research is to evaluate the effectiveness of industrial policies with the approach of production boom in line with economic development.Method: The current research is one of mixed and exploratory research that was carried out More

Background and purpose: The purpose of this research is to evaluate the effectiveness of industrial policies with the approach of production boom in line with economic development.Method: The current research is one of mixed and exploratory research that was carried out in two qualitative and quantitative stages. The statistical population includes the senior and executive managers of the "Interior Construction Center" in the Ministry of Industry, Mining, and Trade. To discover the basic, organizing, and inclusive concepts, the "theme analysis" method was utilized. Also, document review tools and semi-structured interviews were used with 14 academic and executive experts specializing in the field of industry.Findings: First, the dimensions, components, and indicators related to the results and consequences of the implementation of industrial policies based on strengthening national production were extracted and finally the effectiveness of the implementation of industrial policies with the approach of production boom in line with economic development was evaluated.Conclusion: The results of this evaluation showed that, with the implementation of industrial policies, in the results (short-term) of the execution of these policies, although new job opportunities have been created and based on this, the number of unemployed population has decreased and also the process of obtaining business licenses has been facilitated by the government. But instead, with the implementation of these policies, the income from non-oil exports has not increased. Improvement in responding to customers' needs has not been achieved and the quality level of domestic products has not been improved. Manuscript profile

Open Access Article

2 - An Assessment of Big Data Analytics on Auditing and Accounting: A Bibliometric Analysis
Maryam Nouraei Forouzan Mohamadi Yarijani

AbstractThis article examines the emerging trend of big data studies within the realms of accounting, auditing, and finance and explores the theoretical underpinnings of big data in the area of finance, focusing on the research process and data analysis methods employed More

AbstractThis article examines the emerging trend of big data studies within the realms of accounting, auditing, and finance and explores the theoretical underpinnings of big data in the area of finance, focusing on the research process and data analysis methods employed. Utilizing the Scopus scientific database and VosViewer bibliography software, an extensive assessment of available literature was conducted. Furthermore, the study presents a network examination of commonly recurring keywords in highly cited articles and showcases three influential publications. This study recommends that Iranian companies embrace these advancements for promoting research and development. Additionally, it advises utilizing notable keywords, highly cited authors, and leading countries in big data research within the financial sector. Through the study of citation patterns, it was revealed that Vasarhely emerged as a highly influential author within the domain of big data studies in accounting, auditing, and finance. The United States, China, and England emerged as the top contributors to the field, having published the highest number of articles. The research also delves into Iran's position in this context, highlighting potential areas for growth and development. Manuscript profile

Open Access Article

3 - Presenting the Agricultural Marketing Model with an Emphasis on the Development and Marketing of Medicinal Plants in Iran
Bijan alizadeh Abdullah Naami Mohammad Nasroallah Nia

Background: Marketing plays a pivotal role in both the global and local economies. Particularly in the agricultural sector, especially the traditional type, which often remains distant from sales markets, the need for a well-developed marketing system to serve the farmi More

Background: Marketing plays a pivotal role in both the global and local economies. Particularly in the agricultural sector, especially the traditional type, which often remains distant from sales markets, the need for a well-developed marketing system to serve the farming community is crucial. This research aims to uncover the cognitive patterns of elites, experts, professors, and senior managers in Iran's market development from an agricultural perspective.Method: The research follows a mixed-method exploratory interpretive approach, utilizing the grounded theory technique. It consists of two parts: a qualitative section and a quantitative survey.Findings and Results: The research outcomes are presented in two main sections. The qualitative part's results were derived from three stages of coding, yielding over 108 meaningful propositions, 211 corresponding concepts, 23 sub-categories, 9 main categories, and a core category. The main categories obtained include skill development, market understanding, managers' commitment and orientation to marketing, trade liberalization, synergy in marketing, market orientation, sustainable agricultural development, globalization of markets, and agricultural promotion. Further abstraction of these categories in the selective coding phase led to the identification of a core category termed "Leading Iran's Agricultural Marketing Development." Manuscript profile

Open Access Article

4 - Motivational Values and their Effects on Market Attitude and Customer Attitude in Auditing Institutions
saeed amini azita jahanshad Ghodratolah Talebnia

The purpose of this research is to investigate the motivational values and its effects on the market attitude and customer attitude in auditing institutions. The data of this research, which was prepared from 385 questionnaires from auditors working in auditing institut More

The purpose of this research is to investigate the motivational values and its effects on the market attitude and customer attitude in auditing institutions. The data of this research, which was prepared from 385 questionnaires from auditors working in auditing institutions, members of the Society of Certified Accountants and Auditing Organization in 2019, were analyzed and concluded using SPSS and LESSRL software. In order to check the appropriateness of the measurement tool (questionnaire), confirmatory factor analysis (CFA) with covariance approach was used by Lisre18.8 software. Also, in order to check the type of data distribution, the coefficients of skewness and kurtosis have been used. Using the one-to-one method, an independent sample of the influence of motivational values on the market tendency and the client's tendency of an audit firm has been identified. . The results of this research show that there is a direct and significant effect between motivational values on market orientation and customer orientation of auditing firms, and as much as motivational values increase in institutions, market orientation and customer orientation will also increase. Manuscript profile

Open Access Article

5 - Prioritization of Open Governance Components in Municipalities
Masoud Mirzapour Sadigheh tootian Isfahani Gholam reza Memarzadeh Tehran Gholam Reza Hashemzadeh Khorasgani

The introduction of the open governance approach in urban management during the last decade, the impact of all influential urban elements on city management, with all the mechanisms that move towards the excellence of the city and citizens, has been seriously emphasized More

The introduction of the open governance approach in urban management during the last decade, the impact of all influential urban elements on city management, with all the mechanisms that move towards the excellence of the city and citizens, has been seriously emphasized. Therefore, this article has been investigated with the aim of identifying and ranking the components of open governance in municipalities. In the current research, a field study was conducted by designing a questionnaire and distributing it among 205 academic experts and experts in the field of open governance at the level of the municipality of Tehran. After collecting the data, they were analyzed using Smart-PLS 2 and Super-Decision software. The results of the research showed that the conceptual model obtained from the Smart-PLS2 software has good validity and reliability, and the results of the ranking using the network analysis process showed the open service factor with a relative weight of 0.667 It is the most important and the open process factor with a relative weight of 0.166 In the second priority and the open data factor with a relative weight of 0.156 It is in the third priority. Manuscript profile

Open Access Article

6 - Designing a labor Relations Model with a Human Resource Accounting Approach (Study Case: Universities of Medical Sciences)
Fatemeh Laali karamollah daneshfard Shahrzad Tayaran

The current research is in the field of human resources, the purpose of which is to design and present a model of labor relations with the accounting approach of human resources in universities of medical sciences with the aim of identifying the dimensions, components a More

The current research is in the field of human resources, the purpose of which is to design and present a model of labor relations with the accounting approach of human resources in universities of medical sciences with the aim of identifying the dimensions, components and indicators of labor relations. Data collection tool in qualitative research was done by reviewing the research literature and studies of upstream documents using the Delphi method of the opinions of the research experts in three phases of collecting and aggregating the answers.The research measurement model based on construct validity (divergent and convergent validity) and reliability of the model was also confirmed using Cronbach's alpha, composite and common reliability above 0.7. The statistical population of the research in the qualitative part was organizational experts with a work experience of more than 17 years and students or graduates of the doctoral degree, and also in the quantitative part executive experts were considered as the statistical population of the research. The sample size was 191 people using the G-POWER specialized software at the error level of 0.1 and the test power of 0.99% by random sampling method. In order to test the research model and analyze the data, structural equation modeling was used with partial least squares approach and using Smart PLS 3 software. Manuscript profile

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