Number 3 Volume 1

Open Access Article

1 - Examining the goals of users of financial reports of municipalities with regard to performance-based budgeting
Reza Sotudeh alireza fahkrabadi mitra kasheh maryam movahedian

Background and purpose: The new public financial management was basically proposed with the aim of increasing transparency and improving the accountability of users of financial reports. The purpose of this research is to investigate the goals of users of financial repo More

Background and purpose: The new public financial management was basically proposed with the aim of increasing transparency and improving the accountability of users of financial reports. The purpose of this research is to investigate the goals of users of financial reports of municipalities with regard to performance-based budgeting. Methodology: The data collection tool of this research was a questionnaire containing 15 items. The targeted community was the managers and experts of the municipality at the level of Tehran province. Finally, 215 questionnaires were examined. Hypotheses have been tested using structural equation modeling methods and smart.PLS software. Findings: The findings of the research showed that internal administrative control, internal accounting control, self-control and internal audit have an effect on the goals of users of financial reports of municipalities with regard to performance-based budgeting. Conclusion: In performance-based budgeting, users' goals should be considered with regard to financial reporting, because it improves transparency and accountability. Keywords: budget and financial statements, internal control, decision making, municipalities. Manuscript profile

Open Access Article

2 - Investigating the impact of supply chain management on improving organizational performance with regard to the mediating role of competitive advantage: the case study of South Aluminum Corporation (SALCO)
mokhtar ranjbar

The purpose of this research is to investigate the impact of supply chain management on improving organizational performance with regard to the mediating role of competitive advantage (the case study of South Aluminum Corporation). The present research method is a descr More

The purpose of this research is to investigate the impact of supply chain management on improving organizational performance with regard to the mediating role of competitive advantage (the case study of South Aluminum Corporation). The present research method is a descriptive analysis of the survey type and is applied in terms of purpose. The statistical population of the research includes 2300 employees of South Aluminum Corporation. In this research, the sample size was determined using Cochran's formula and the stratified sampling method according to the sample size, 341 people as a sample. The research tools in this research included three standard questionnaires of supply chain management by Lee et al. (2006), the standard questionnaire of competitive advantage questionnaire by Lee et al. (2006) and the standard questionnaire of Patterson's organizational performance (2005). The validity of the questionnaire was evaluated and confirmed using content validity and construct validity and the reliability of the mentioned questionnaires based on Cronbach's alpha coefficient. In this research, to analyze the data from the "structural equation model" and especially the path analysis technique, using the Smart PLS software, the specified paths of the research according to the conceptual model have been examined. The findings of the research showed that the management The supply chain has a positive effect on the improvement of the organizational performance studied by the South Aluminum Corporation, and the competitive advantage plays a mediating role in the influence of the supply chain management on the improvement of the organizational performance. Manuscript profile

Open Access Article

3 - Presentation of organizational agility model and transformational leadership with regard to the moderating role of managers' strategic intelligence in Iran Oil Terminals Company.
Samira Beyramvand Hamdollah Manzari Tavakkoli

Background and purpose: Today's dynamic business environment is the driving force of organizational agility, transformational leadership and strategic intelligence, and organizations need components to understand environmental change and then respond quickly and efficie More

Background and purpose: Today's dynamic business environment is the driving force of organizational agility, transformational leadership and strategic intelligence, and organizations need components to understand environmental change and then respond quickly and efficiently. The purpose of this research is to provide a model of organizational agility and transformational leadership Paying attention to the moderating role of strategic intelligence of the managers of Iran Oil Terminals Company. Research method: This research has a mixed approach (qualitative and quantitative) and the means of gathering information is referring to documents, interviewing experts and questionnaire. They were selected purposefully and the interviews were reviewed and coded using thematic analysis method. Findings: The results of open coding lead to the extraction of 108 primary codes, 35 basic themes and 13 organizing themes, including the creation of a dynamic organizational landscape, transformation in cultural values, the creation of a relationship between individual and collective interests in the organization, and the improvement of the adaptability capacity of followers. , agility in leadership, agility in processes and technology, agility in employees, agility in culture, agility in service delivery, intelligence of human resources, intelligent design of processes, intelligence of macro environment and intelligent financial resources. Conclusion: In today's unpredictable and changing business environment, superiority in competition is the main goal of any organization, and to face unpredictable, constant and unprecedented changes, organizational agility, transformational leadership and strategic intelligence are the most important requirements for overcoming challenges. which should be given special attention. Manuscript profile

Open Access Article

4 - The relationship between political behaviors and strategic thinking with hypocritical behaviors in physical education teachers
omid safari

The purpose of this research was to determine the relationship between political behaviors and strategic thinking with hypocritical behaviors in physical education teachers of Kazerun city. This research was applied and descriptive and correlational. The statistical pop More

The purpose of this research was to determine the relationship between political behaviors and strategic thinking with hypocritical behaviors in physical education teachers of Kazerun city. This research was applied and descriptive and correlational. The statistical population of this research was all the physical education teachers of Kazeron city in the number of 97 people, of which 83 people cooperated with the researcher as a sample and using the total number sampling method. The tools of data collection were the standard questionnaires of Dobrin's political behaviors (1978), Goldman's strategic thinking (2005) and Danai Fred et al.'s hypocritical behaviors (2013). Descriptive statistics methods were used to describe the data, and Pearson's correlation coefficient and regression statistical methods were used to analyze the data. The results of the research showed that there was a positive and significant relationship between political behaviors and hypocritical behaviors, and there was a negative and significant relationship between strategic thinking and hypocritical behaviors, and the results of the research showed that political behaviors and strategic thinking have significant predictive ability. It has the hypocritical behavior of the subjects(P ≤ 0.01)ionship between strategic thinking and hypocritical behaviors, and the results of the research showed that political behaviors and strategic thinking have significant predictive ability. It has the hypocritical behavior of the subjects(P ≤ 0.01)onship between strategic thinking and hypocritical behaviors, and the results of the research showed that political behaviors and strategic thinking have significant predictive ability. It has the hypocritical behavior of the subjects(P ≤ 0.01)olitical behaviors and strategic thinking have significant predictive ability. It has the hypocritical behavior of the subjects(P ≤ 0.0olitical behaviors and strategic thinking have significant predictive ability. It has the hypocritical behavior of the subjects(P ≤ 0.0olitical behaviors and strategic thinking have significant predictive ability. It has the . Manuscript profile

Open Access Article

5 - Designing the development model of surrogate parenting with a qualitative approach (case study: managers of Mashhad University of Medical Sciences)
Asadolah Hassanzadeh Deloi Amir Hossein Mohammad Davoudi محمد علی حسینی Akhtar Jamali

Succession planning includes identifying future leaders, changing ownership, transferring control and management, and developing leaders in alignment with the organizational vision. In a way, succession planning provides continuity and long-term sustainability for an or More

Succession planning includes identifying future leaders, changing ownership, transferring control and management, and developing leaders in alignment with the organizational vision. In a way, succession planning provides continuity and long-term sustainability for an organization. The aim of the current research was to present a model for the development of succession in managers of Mashhad University of Medical Sciences. This research is practical in terms of its purpose, and in terms of the field-library data collection method and the nature of the data is qualitative. The research method was qualitative content analysis, the participants of the statistical population were 13 experts from Mashhad University of Medical Sciences, who were selected by purposeful and judgmental sampling, and the sampling continued until the theoretical saturation was reached. The data collection tool in this section is a semi-structured interview. The method of data collection was triangulation and the data was analyzed using conventional content analysis method. Based on the results, 55 indicators and 11 components were extracted for the development of surrogacy. These 11 components included: organizational factors, organizational behavior, negative organizational consequences, positive consequences of succession, organization employees, extra-organizational environment, organization managers, human resource management, succession barriers, job characteristics, talent management strategy. . Manuscript profile

Open Access Article

6 - Behavioral modeling of human error reduction in the country's air transport industry
Ebrahim Moradi Mohammad Atai Mehdi Kheirandish

The present study was conducted with the aim of behavioral modeling to reduce human error in the country's air transportation industry. This study, in terms of the purpose of an applied-developmental research, from the point of view of the method and time frame of data More

The present study was conducted with the aim of behavioral modeling to reduce human error in the country's air transportation industry. This study, in terms of the purpose of an applied-developmental research, from the point of view of the method and time frame of data collection, is a cross-sectional survey research that was conducted with a mixed approach. The community of participants of the qualitative part includes the managers of the country's air transportation industry, 11 of whom were selected in a targeted manner until reaching theoretical saturation. The statistical population is a small part of the experts and activists of the country's air transportation industry, and the sample size was estimated by Cochran's formula of 366. Quantitative sampling was done by cluster-random method. The data collection tool was a semi-structured interview and researcher-made questionnaire, which was validated by construct validity, convergent validity and divergent validity methods. Using Cronbach's alpha and composite reliability, the reliability of the questionnaire was also checked. The value of convergent validity for all constructs was above 0.5 and Cronbach's alpha and combined reliability were estimated to be above 0.7 for all constructs, so validity and reliability were evaluated as favorable.-.. Manuscript profile

Open Access Article

7 - Examining and explaining the challenges of the administrative system in the third world
Motahara Salehi Abdolali Keshtegar

Developing countries, growing societies, third world, are all titles to describe a group of countries that have economic, political, administrative, social, cultural, technical and technological similarities. One of the common aspects between third world countries is th More

Developing countries, growing societies, third world, are all titles to describe a group of countries that have economic, political, administrative, social, cultural, technical and technological similarities. One of the common aspects between third world countries is the characteristics of the administrative system governing these societies and the problems caused by them. The mentioned characteristics are similar in a way that distinguishes these countries from other countries. The characteristics and problems of the administrative system governing such countries are fundamental, and its characteristics include common challenges that can reduce economic capabilities, reduce the quality of public services, weaken good governance and sustainable development. In this article, we present a framework for studies on the challenges and problems of the administrative system using the meta-combination method and using the PRISMA protocol. In this regard, 300 articles taken from the databases of Google Scholar, Elsevier, Science Direct, isi, mendeley, researchgate, were examined in the period of 2008 to 2023. After performing two stages of screening, 24 studies were identified as articles for deeper analysis, and finally, a study framework was presented in the challenges and problems of the administrative system. The results of the research indicated that policy-making is very vital to deal with the challenges of the administrative system in third world countries. In any planning, the approaches and solutions used are very important. Planning should be done according to the local conditions and specific characteristics of each country and region. It includes culture, history, and social and economic conditions. However, it is recommended to conduct more extensive studies in this regard. Manuscript profile

Open Access Article

8 - Consequences of ineffective organizational culture based on Jihadi management indicators in Islamic Republic of Justice
hassan soltani taherehsadat arvinasl Saeed Razeghi

If the Judiciary of the Islamic Republic of Iran does not enjoy sufficient favor in the field of serving clients, considering God in all matters of judgment, having a public spirit by judges and its officials, self-cultivation, correct and accurate use of the treasury, More

If the Judiciary of the Islamic Republic of Iran does not enjoy sufficient favor in the field of serving clients, considering God in all matters of judgment, having a public spirit by judges and its officials, self-cultivation, correct and accurate use of the treasury, etc. Gradually, it loses its popularity among the people. Therefore, the purpose of the current research is the consequences of the ineffectiveness of the organizational culture based on Jihadi management indicators in the judiciary of the Islamic Republic. The present research is applied in terms of purpose and mixed in terms of execution method. The target population of the present research in the qualitative and quantitative part will be professors and experts of organizational management and jihadi management with at least 10 years of experience. The sample size is determined based on the theoretical saturation approach and the sampling method is the snowball method. In order to analyze the interview data, in the qualitative stage, thematic analysis method is used. The process in the foundation data method includes coding. Also, in the quantitative stage, the validity of the interview items has been confirmed. Finally, the findings indicate that the consequences of the lack of a favorable organizational culture based on jihadi management indicators are: waste of resources, lack of responsibility, lack of godly orientation, lack of self-confidence, lack of attention to participation, lack of respect for each other, bad mood, Ignoring religious actions. Manuscript profile

Open Access Article

9 - Examining the effect of internal marketing on financial performance
behnoosh ahmadi shooli omid rasekh

The purpose of this research is to investigate the effect of internal marketing on improving financial performance. The research method is descriptive-correlation and the statistical population of this research includes 60 employees of Shiraz Chemical Industry Company, More

The purpose of this research is to investigate the effect of internal marketing on improving financial performance. The research method is descriptive-correlation and the statistical population of this research includes 60 employees of Shiraz Chemical Industry Company, which is considered as a sample due to the smallness of the statistical population of this entire population and through non-random sampling method in available, were selected to respond to the research tools. The measurement tools in this research were standard questionnaires of financial performance (Shabankar, 1400) and internal marketing (Momeni and Forman, 2015). The validity of the questionnaires has been confirmed through its content and reliability using Cronbach's alpha. Data analysis was done using Lisrel software and calculation of Pearson's correlation coefficient, variance analysis test, and research hypotheses were tested using regression. The research results showed that there is a significant effect between internal marketing and improving financial performance. Today, internal marketing is known as a strategy for the implementation of the organization's plans, and all organizations must define a targeted framework based on internal marketing for the organization based on the organization's position and resources, so that finally, with its help, effective steps can be taken to improve financial performance. Manuscript profile

Open Access Article

10 - A look at the role of effective factors on the establishment model of knowledge management in Farhangian University of Khuzestan province
Firouzeh Mayahi Abdolmahdi Moarefzadeh Mohammad Hosseinpour

Knowledge management is the promotion of a comprehensive approach to identify, capture, recover, share and evaluate an organization's information capital and affects various aspects of the organization. Organizations have to design knowledge management strategies accord More

Knowledge management is the promotion of a comprehensive approach to identify, capture, recover, share and evaluate an organization's information capital and affects various aspects of the organization. Organizations have to design knowledge management strategies according to their organization's environment. The aim of the current research is to achieve the establishment model of knowledge management in Farhangian University of Khuzestan province. This research is one of mixed exploratory research (qualitative and quantitative). In the qualitative part, the Delphi technique and 12 experts were used to determine the components and indicators of the research; Then, the leveling of the factors was done by using Mic Mac software and structural-interpretive method (ISM). In the quantitative part of cluster random sampling method, 217 employees of Farhangian University were selected and analyzed with SmartPLS software. For the validity of both methods, the formal and reliability method was also used with Cronbach's alpha test. The findings showed that the structural-interpretive technique showed that the factor of exploiting the two-column system of the learner is at the highest level, i.e. the first level, and the continuous performance and discovery of the knowledge base is at the lowest level. The results showed that there is a significant relationship between the components and the establishment pattern of knowledge management of Farhangian University in Khuzestan province Manuscript profile

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