Agility is an unknown phenomenon that is less empirically investigated in previous researches. Agility means the reduction in the workforce by management, which can be considered as a cost leadership strategy. Human resource changes in the company, lower staff costs and personnel salary are the results of agility which in times of crisis is a competitive advantage for the company. According to the game theory, adopting a strategy of cost leadership by managers reduces the risk of bankruptcy. The purpose of this study is to investigate the effect of agility on the probability of bankruptcy. The population of this research is all companies listed on Tehran Stock Exchange from 2011 to 2016, and the sample size based on the systematic elimination method is 175 companies. The multiple regression analysis is used to test the research hypothesis. The results of the study show that managers, by adopting cost leadership strategies and agility policies, significantly reduce the likelihood of bankruptcy. تفاصيل المقالة

The digital economy is one of the emerging phenomena in the present time, and how to receive taxes from it is one of the most important challenges and has always attracted the attention of managers and policymakers of relevant organizations. Relying on the collected qualitative data, the current research aims to investigate the challenges and methods of receiving taxes from the digital economy in Isfahan province, and as a result, seeks to cover the existing theoretical gap for it, therefore, the current research with respect of the goal is considered as a fundamental one. The scope of this research is in the field of accounting. Furthermore, the geographical area of ​​the research is Isfahan province and the time span of ​​the research is the first six months of 2022. Also, in terms of the method of collecting data and information, it is in the category of non-experimental or descriptive research in which a qualitative approach will be used. The statistical population of the current research are experts who are familiar with tax issues in the context of the digital economy, who have been selected in the two divisions of organizational experts and academic experts. For this purpose, the sample of the qualitative research is also selected by the purposeful (judgmental) sampling method from among the senior managers of government tax affairs organizations, as well as among the information technology managers of these organizations and academics involved in the topics of taxation and e-commerce, with the criterion of theoretical adequacy and then a semi-structured field in-depth interview has been conducted. After analyzing the interviews with the help of content analysis method (theme analysis), it is determined that the incompatibility of the current tax system with the digital economy, the inadequacy of the law and policy, the lack of valid infrastructure and documentation, the different identity of the digital economy and the universality of the exchange network as challenges and methods of receiving Taxes are from the digital economy in Isfahan province. تفاصيل المقالة