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Editorial Team of IJFAES is Fortunate to Announce that the journal has achieved an A+ rating with a 90 in the latest ranking by the Publications Commission of the Islamic Azad University in the year 1402.
Obtaining a DOI (Digital Object Identifier) is carried out by the international institution MEDRA. All articles published in this journal from the summer of 2023 onwards will be equipped with a DOI.
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According to the article’s processing fee determined by ministry of Iran’s Science, Research and Technology, (No. 3112, dated 1400/1/23in solar hijri calendar), the authors have to pay 150,000 Tomans (Iran currecy) for initial review process, and additional payment as 350,000 Tomans. For accepted paper to publish in journal. (It should be pointed out that initial processing fee paid by authors, couldnot be teturned to the authors for rejected papers).
Recent Articles
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Open Access Article
1 - Economic Capacities of Social Networks for the Media
ali mesrian Ataollah Abtahi Ali Asghar Mahaki Mohammad Soltanifar ali GeranmayepourIssue 4 , Vol. 4 , Winter 2023The main issue of the research is the economic capacities of social networks (Telegram, Instagram, Twitter, and Soroush, Bale, and Eitaa ) for the country's media (press, news agencies, news bases, and radio and television)?. The research was conducted with a survey met MoreThe main issue of the research is the economic capacities of social networks (Telegram, Instagram, Twitter, and Soroush, Bale, and Eitaa ) for the country's media (press, news agencies, news bases, and radio and television)?. The research was conducted with a survey method and its statistical population includes all media writers in the country including 22 thousand people and the statistical population is 400. There were people who were selected by cluster and simple random sampling methods. In order to analyze the research data, descriptive and inferential analysis methods were used, and Smart PLS 3 and SPSS 25 software were used to process the data. Research findings show that Virtual social networks have wide economic capacities for mass communication media, and to converge these two types of media, the interaction between official media and social media should be increased. Content produced in mass communication media such as radio and television networks, news agencies, press, and news bases cannot be published similarly in social networks. In the selection and production of this content for social networks, attention should be paid to various features, such as novelty, attractiveness, user-friendliness, multimedia, speed of publication, and professionalism. The findings of this research showed that almost all radio and television networks do not use the capacity of foreign social networks properly and unlike the news agencies, the press and news bases do not pay attention to the economic and financial capacities of internal social networks such as social messengers. Manuscript profile -
Open Access Article
2 - Studying the effect of economic, social and organizational factors on organizational justice in the educational research and planning organization
Ershad Estedadi mehrdad Godarzvand chegini Heidar TooraniIssue 4 , Vol. 4 , Winter 2023The aim and topic of the research: The aim of the present study is to design and present the model of organizational justice based on the variables of economic, social, and organizational factors.Research method: This research is one of the types of applied research in MoreThe aim and topic of the research: The aim of the present study is to design and present the model of organizational justice based on the variables of economic, social, and organizational factors.Research method: This research is one of the types of applied research in terms of its purpose and mixed research in terms of its approach. The statistical population is the experts and specialists in the field of management and organizational behavior and the employees of the research and educational planning organization. The method of sampling experts (qualitative part of research), snowball method, and sampling method of employees (quantitative part of research) was random. 12 people were selected in the qualitative section and 187 people were selected in the quantitative section. The tool was the qualitative part of the interview and the quantitative part of the questionnaire.Findings: Economic, social and organizational factors have a positive and significant effect on organizational justice. Based on the qualitative results, it was determined that 134 concepts were extracted from scientific studies and the analysis of the themes of interviews with experts and specialists, focusing on the concepts related to the research topic. Manuscript profile -
Open Access Article
3 - Identifying and ranking the influential economic and financial factors in the research and development of agricultural institutions
Mina Noori Abbass Khamseh Mehrdad Hosseini shakib Seyed hesamedin MadaniIssue 4 , Vol. 4 , Winter 2023Purpose: Improving agricultural economy necessitates identifying influential factors impacting it. Therefore, the identification and ranking of influential economic and financial factors on research and development in agricultural institutions has been carried out using MorePurpose: Improving agricultural economy necessitates identifying influential factors impacting it. Therefore, the identification and ranking of influential economic and financial factors on research and development in agricultural institutions has been carried out using the Grounded Theory approach. The current research has an applied objective and utilizes the qualitative method. Methodology: In this Study, influential economic and financial factors are identified using Grounded Theory and MAXQDA 2018 software, focusing on the statistical population of agricultural research professionals employed in agricultural research institutions. According to the output data from MAXQDA 2018, these components consist of 28 open-source factors categorized into 7 groups, including research credibility assurance, appropriate investment in research, legal infrastructures, technological infrastructures, support for producers, research management, and commercialization of achievements. These are recognized as influential economic and financial factors on the research and development of agricultural institutions. Findings: The findings indicate that the effectiveness of research budgets distribution, monetization of applied research, market research, government budget for agricultural research and development, private sector research credits, management of promotional expenditures of research budget, sales of strategic products knowledge, prevention of intermediation and importation of agricultural products, size of investment in agricultural research and development, financing for technology transfer and management, supply of research facilities and equipment, development of regulations for agricultural research investment, and formulation of regulations for private agricultural research funding and public investment to support the agricultural sector are the most impactful economic and financial factors influencing the research and development of agricultural institutions, respectively. Manuscript profile
Most Viewed Articles
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Open Access Article
1 - Economic Capacities of Social Networks for the Media
ali mesrian Ataollah Abtahi Ali Asghar Mahaki Mohammad Soltanifar ali GeranmayepourIssue 4 , Vol. 4 , Winter 2023The main issue of the research is the economic capacities of social networks (Telegram, Instagram, Twitter, and Soroush, Bale, and Eitaa ) for the country's media (press, news agencies, news bases, and radio and television)?. The research was conducted with a survey met MoreThe main issue of the research is the economic capacities of social networks (Telegram, Instagram, Twitter, and Soroush, Bale, and Eitaa ) for the country's media (press, news agencies, news bases, and radio and television)?. The research was conducted with a survey method and its statistical population includes all media writers in the country including 22 thousand people and the statistical population is 400. There were people who were selected by cluster and simple random sampling methods. In order to analyze the research data, descriptive and inferential analysis methods were used, and Smart PLS 3 and SPSS 25 software were used to process the data. Research findings show that Virtual social networks have wide economic capacities for mass communication media, and to converge these two types of media, the interaction between official media and social media should be increased. Content produced in mass communication media such as radio and television networks, news agencies, press, and news bases cannot be published similarly in social networks. In the selection and production of this content for social networks, attention should be paid to various features, such as novelty, attractiveness, user-friendliness, multimedia, speed of publication, and professionalism. The findings of this research showed that almost all radio and television networks do not use the capacity of foreign social networks properly and unlike the news agencies, the press and news bases do not pay attention to the economic and financial capacities of internal social networks such as social messengers. Manuscript profile -
Open Access Article
2 - Studying the effect of economic, social and organizational factors on organizational justice in the educational research and planning organization
Ershad Estedadi mehrdad Godarzvand chegini Heidar TooraniIssue 4 , Vol. 4 , Winter 2023The aim and topic of the research: The aim of the present study is to design and present the model of organizational justice based on the variables of economic, social, and organizational factors.Research method: This research is one of the types of applied research in MoreThe aim and topic of the research: The aim of the present study is to design and present the model of organizational justice based on the variables of economic, social, and organizational factors.Research method: This research is one of the types of applied research in terms of its purpose and mixed research in terms of its approach. The statistical population is the experts and specialists in the field of management and organizational behavior and the employees of the research and educational planning organization. The method of sampling experts (qualitative part of research), snowball method, and sampling method of employees (quantitative part of research) was random. 12 people were selected in the qualitative section and 187 people were selected in the quantitative section. The tool was the qualitative part of the interview and the quantitative part of the questionnaire.Findings: Economic, social and organizational factors have a positive and significant effect on organizational justice. Based on the qualitative results, it was determined that 134 concepts were extracted from scientific studies and the analysis of the themes of interviews with experts and specialists, focusing on the concepts related to the research topic. Manuscript profile -
Open Access Article
3 - Some Determinants of Corporate Financing Decisions: Evidence from the Listed Companies in Tehran Stock Exchange
Younes Badavar Nahandi Vahid Taghizadeh KhanqahIssue 2 , Vol. 2 , Spring 2012The aim of this empirical study is to explore the trade-off model and pecking order model of capital structure. The investigation is performed using panel data procedures for a sample of 76 firms listed in Tehran Stock Exchange during 2007-2010.The study employs OLS reg MoreThe aim of this empirical study is to explore the trade-off model and pecking order model of capital structure. The investigation is performed using panel data procedures for a sample of 76 firms listed in Tehran Stock Exchange during 2007-2010.The study employs OLS regression model in examining the capital structure of firms in Iran. The study employs variables reflecting differing theoretical arguments on capital structure. The results suggest that trade-off model and pecking order model are not mutually exclusive. Both trade-off model and pecking order model play an important role in determining the total debt level of firms. However, empirical results of long-term debt level consistent only with pecking order model but not trade-off model. This may because financial institutions in Iran do not concern seriously on the risk of insolvency. Firms with higher risk can access long- term debt financing as easy as firms with less risk. The findings of the study clearly demonstrate the importance of capital structure decisions for financial sources. Manuscript profile -
Open Access Article
4 - The Effect of Brand Equity on Purchase intention With Mediating Role of Brand Attitude
Ehsaneh Nejad Mohammad Nameghi Abas Asadi zahra khakrizi Mohammad Ali Berangi,Issue 1 , Vol. 4 , Winter 2023The present study investigates the effect of brand equity on purchase intention with mediating role of brand attitude. By using the random sampling method; the statistical population of the present study consists of 384 customers of Kaleh company who completed questionn MoreThe present study investigates the effect of brand equity on purchase intention with mediating role of brand attitude. By using the random sampling method; the statistical population of the present study consists of 384 customers of Kaleh company who completed questionnaires. For data analysis structural equation modeling (SEM) test using Amos has been conducted. Findings indicate that brand awareness, brand image, and perceived quality have a significant positive impact on brand attitude. Also, the results emphasize that brand awareness and perceived quality have a significant positive impact on purchase intention. The present study findings shed light on how managers can use branding strategies for better customer brand recalling as well as segmentations. Manuscript profile -
Open Access Article
5 - Prevention of Brand Crisis: The Brand Attachments' Role in the Mitigation of Adverse Consumer Reactions
Mohammad Kashani Karim Hamdi Mehrdad NavabakhshIssue 4 , Vol. 3 , Autumn 2022Past research shows that brands' irresponsible, hypocritical, and discriminatory behaviors lead to consumers' adverse reactions. This issue can expand the consumers' orientation to avoid the brand, which can lead to the loss of market share and a brand crisis. However, MorePast research shows that brands' irresponsible, hypocritical, and discriminatory behaviors lead to consumers' adverse reactions. This issue can expand the consumers' orientation to avoid the brand, which can lead to the loss of market share and a brand crisis. However, extensive research on the brand-consumer relationship has not explained why consumers did not react adversely to such behaviors in some conditions. As a brand crisis preventive measure, this study investigates the commitment of attached consumers when consumers are faced with discriminatory and irresponsible brand behaviors. We conducted a qualitative study using in-depth interviews (Zmet) to show what components contribute to creating brand attachment when a brand behaves irresponsibly. In the second study (SEM), we investigated the willingness of attached consumers to continue their commitment and advocate the brand under the condition.Our findings contribute to the literature by suggesting that brand attachment may reduce adverse reactions to irresponsible brand behaviors. For the first time, this research considered how brand attachment leads to continuance commitment with advocacy intentions under the condition. Our results expand research on brand crisis prevention by demonstrating that attached consumers presumably react less to negative news and are more inclined to continue their commitment and advocate it. Manuscript profile -
Open Access Article
6 - Designing a Human Resource Valuation Model with a Data Envelopment Analysis Approach
samira rahimi Qodrat Allah Talebnia rezvan hejazi mohammad hosein ranjbarIssue 1 , Vol. 3 , Winter 2022The purpose of this study is to design a human resource valuation model with a data envelopment analysis approach from the Islamic University of Hormozgan Branch. In this paper, the performance appraisal model of the staff designed for the Islamic Azad University of Hor MoreThe purpose of this study is to design a human resource valuation model with a data envelopment analysis approach from the Islamic University of Hormozgan Branch. In this paper, the performance appraisal model of the staff designed for the Islamic Azad University of Hormozgan Branch is presented. In this regard, an attempt has been made to determine the efficiency of university staff by using data envelopment analysis techniques. Since the status of some of the criteria cannot be accurately stated and has ambiguity and uncertainty, so in this article, linguistic variables are considered as points for measuring the questionnaire, since it is a tool for measuring the questionnaire. By considering the proportions of numbers 1 to 5 in the Likert spectrum and using the theory of data envelopment analysis and selecting the output and input variables and in the form of a fixed-scale return model in output-oriented mode using DEA SOLVER software, the evaluated employees are evaluated. And it was analyzed and its capability was described in real environments, and finally the performance evaluation of 10 people from Employees were efficient. Manuscript profile -
Open Access Article
7 - Design and Formulate a Conceptual Framework for Sustainable Development in Iranian Governmental Banks with the Delphi Technique and Shannon Entropy Approach
mohamad ali jafari gorji Reza Najaf Beigi Abolhassan Faghihi mohammad javad kameliIssue 3 , Vol. 4 , Summer 2023Sustainable development is one of the most important driving forces of business strategies and the banks have taken steps to implement principles of sustainability and move toward being sustainable. The aim of present study was design and formulate a conceptual framewor MoreSustainable development is one of the most important driving forces of business strategies and the banks have taken steps to implement principles of sustainability and move toward being sustainable. The aim of present study was design and formulate a conceptual framework for sustainable development in Iranian governmental banks. The present study was a basic research in terms of purpose that conducted by mixed method in exploratory model of Model based Development Tool, whereby in qualitative the grounded theory was used, and in quantitative the Delphi method and Shannon Entropy were employed. In qualitative, the population consisted all experts of sustainable development and board members of banks, as well as, senior managers of credit and human resources departments in Iranian governmental banks. And in quantitative, among the staff managers of Iranian governmental banks who held M.A degree or higher, 10 managers were selected by convenience sampling method. The results showed that, elites believe that the highest weights go to consequences (0.499), strategies (0.457), intervening conditions (0.450), core category (0.417), context conditions (0.416) and causal conditions (0.248) in the sustainable development of Iranian governmental banks, respectively. The banking sustainable development as an effective solution for using natural resources, minimizing effect of environmental pollutions, making the environment resilient to natural disasters, and managing environment and natural capitals to prevent physical incidents. Managers of Iranian governmental banks should be familiar with the goals and plans of sustainable banking and place it at the top of the vision and mission of the banking industry. Manuscript profile -
Open Access Article
8 - Intellectual Capital Effects by Satisfactory Design on Financial and Economic Performance of Malaysian Companies
Payam MojtahediIssue 3 , Vol. 2 , Summer 2012This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correct MoreThis paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the impact of these elements are investigated on the return on equity, revenue growth and economic value added. Both disproportionate stratified random sampling and systematic omission have been applied to achieve this study to eight industriesand finally thirty six companies from the main board of Malaysian stock exchange during the years, 2006-2013. Firm size and debt ratio are used as control variables. Obtained output demonstrate that, all components have positive effect on ROE just human and structural capital have negative relationship with revenue growth and EVA, respectively. This matter reveals that, that it is not just payment to employees, but the payment structure is also important andnegative relationship between SC and EVA proved that, by increase of firms income the motivationof dividend income will increase and the economic value of firms will reduced. Manuscript profile -
Open Access Article
9 - Ethical Challenges in Accounting: an Indian Case
vineet chouhan Nader NaghshbandiIssue 3 , Vol. 2 , Summer 2012Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the qualit MoreAccountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants should significantly efficient, reliable, genuine and disinterested, then not only should be qualified accountants and professional competence are But also enjoys a high degree of honesty and integrity, professionalism and professional reputation is their most important assets. The Moral Accounting for Professional Accountants And those who rely on accounting services is very important. Businesses rely heavily on accounting ethics, whether they're aware of it or not. Unless investors, creditors and managers can be reasonably confident that the financial record keeping practices of their accounting professionals are honest, straightforward and consistent with industry standards, it is unlikely they can trust their records' accuracy. From Enron, and Satyam, it appears that corporate accounting fraud is a major problem that is increasing both in its frequency and severity. Research evidence has shown that growing number of frauds have undermined the integrity of financial reports, contributed to substantial economic losses, and eroded investors’ confidence regarding the usefulness and reliability of financial statements. Manuscript profile -
Open Access Article
10 - The Impact of ICT on Economic Growth Using ICT Development Index A Case Study of Selected Countries
Taghi Torabi Farzolah Ebrahimi Farhad Ghaffari Karim Emami Jaze Kambiz PeykarjouIssue 2 , Vol. 3 , Spring 2022The present study was to investigation the impact of information and communication technology (ICT) by using the ICT Development Index (IDI) and other economic policy variables on economic growth of the selected countries including some MENA group and some other countri MoreThe present study was to investigation the impact of information and communication technology (ICT) by using the ICT Development Index (IDI) and other economic policy variables on economic growth of the selected countries including some MENA group and some other countries in the region for the period 2010-2017 using a panel-GMM type of growth model. The results extracted from the integrated econometric model showed that elasticity in ICT section, it was estimated to be 0.175 and statistically significant. This means that one percent increase in ICT Development Index (IDI) caused economic growth to increase by 0.175 percent, respectively. Moreover, the impact of variables such as GDP per capita in the past period and exogenous rate of growth of the labor force were negative and the impact of the explanatory variables such as Gross Fixed Capital Formation, Educational Development Index and ICT Development Index were positive on the economic growth of the countries. All elasticities were statistically significant and close to theoretical expectations. Also by decomposing IDI into sub-indexes and estimation the models, the elasticities were estimated for IDI access sub-index (0.204), for IDI use sub-index (0.030) and for IDI skills sub-index (-0.093) and statistically significant. Manuscript profile
