the present study aims to identify the status and prioritization of effective factors in the development and establishment of R&D units in East Azarbaijan water users Co-operatives. Questionnaire was used as the main tool for data collection and spss statistical software used for data analysis. The statistical population of the research includes 317 managers of water users cooperatives in the province, of which 175 people were selected as a statistical sample based on the Morgan table using a simple random method and quota. The results showed that the cooperative managers did not have a positive attitude towards development and creation of R&D units. Stepwise multiple regression results showed that four variables (income satisfaction, decision-making rate, managers' awareness of the benefits of R&D units, and marital status) accounted for about 81.6% of the variance in the factors affecting the rate. Explain the development of R&D units, as well as the findings of the research lacking confidence in the usefulness of R&D departments in cooperatives, the lack of managers' awareness of the benefits of R&D units, and the lack of coordination between relevant R&D
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