List of Articles ابعاد فرهنگی

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  1 - Investigating Effect of Cultural and Behavioral Aspects on Auditors Professional Skepticism
  S. Hossein Hosseini Hashem Nikoomaram Ali Akbar Rezaei
  Professional Skepticism in one of the fundamental concepts in auditing standards and statements and its major focuses is on questioning mind for critical evaluation of audit evidence gathered during the audit process. In auditing literature and standards referred conseq More

  Professional Skepticism in one of the fundamental concepts in auditing standards and statements and its major focuses is on questioning mind for critical evaluation of audit evidence gathered during the audit process. In auditing literature and standards referred consequences of professional skepticism such as, avoid ignoring suspicious circumstances; abstain from the use of incorrect assumptions in the determination of audit procedures and evaluating the results, but it has not been tested which are determinants of professional skepticism.In this research, by means of other studies in the field of professional skepticism (such as Hurtt 2013), major determinants of professional skepticism, include search for knowledge, suspension in judgment, self-determination, questioning mind, interpersonal understanding, and self-confidence have been investigated. Also, relationship between attribute of skepticism and culture and behavior characteristics has been investigated in the next step. For factor of culture we used renewed Gray’s theory (1988) by Lavinia Olimid (2005). Also, we used Fah’s revised model (2009) based on Schwartz’s study (2001) to explain motivational behavioral values. We used structural equation methods and factor analysis by means of Lisrel software ver. 8.8. To test reliability, validity and descriptive statistics of research we used PASW sofware ver. 18. According to the achieved results, three factors include search for knowledge, self-confidence and interpersonal understanding are major determinants of auditor's professional skepticism. Also, results show direct impact of behavioral factors on professional skepticism and no effect of culture factor. Manuscript profile
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  2 - The relationship between of Culture Elements and the Valuation of Cash Holdings
  gh داداش زاده Rezvan Hejazi
  The most important factor in the economic health of these units is the balance between available cash and cash needs. Although the effects of national culture on financial decision-making are reflected in the development of financial markets throughout the world, but ne More

  The most important factor in the economic health of these units is the balance between available cash and cash needs. Although the effects of national culture on financial decision-making are reflected in the development of financial markets throughout the world, but nevertheless to justify the behavior of keeping cash by companies, culture is an issue of great importance. Accordingly, in this research, has been investigated the relationship between cultural elements and evaluation of cash holdings. For this purpose, the Hofstede Cultural Components Questionnaire (1980) has gathered information on the cultural Exchange companies. Following the research by Orlova, et al (2017), were used to measure cultural elements two dimensions of individualism and uncertainty avoidance and the valuation of cash holdings has been used by Faulkender and Wang (2006) modified by Pinkowitz et al (2006). The purpose of this study is applied and is essentially descriptive-survey. The results of the research show that there is no correlation between cultural elements and the evaluation of cash holdings and this relationship was not even confirmed by the inclusion of economic indicators and financial development. Also, the relationship between cultural elements and the valuation of cash holdings is not different in companies of a larger size than smaller. Manuscript profile
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  3 - Relation of Cultural Dimensions and tax systems values (Simplicity and visibility)
  حسین پناهیان حسن همتی سعید شیپوریان
  Introduction and aim: Cultural impact on financial and management systems and its subsets, such as the tax systems of each country is granted, so Framework and model for this effect seems to be necessary to test with these models the relationship between cultural va More

  Introduction and aim: Cultural impact on financial and management systems and its subsets, such as the tax systems of each country is granted, so Framework and model for this effect seems to be necessary to test with these models the relationship between cultural values on the tax systems in different countries to be reviewed. This research aimed to clarify the relationship between Hofstede's cultural values with the values of the tax system . Methodology : the research type is experimental and nature of research is Descriptive – survey. to collect Literature, library research methods used and for Hypothesis testing, information is collected by questionnaire. questionnaire that measured Cultural variables are as the same as questionnaire that was designed by Hofstede and for quantifying of variables of the tax system values we used a questionnaire which involve the definitions of variables and opinion of tax and financial experts. After the questionnaires were distributed and collected Used the Kolmogorov - Smirnov to test normality the data. Pearson and Spearman correlation coefficient tests was used to test hypotheses . Finding : the findings of this research demonstrate the relationship between cultural dimensions (individualism, power distance, uncertainty avoidance and maculinity) and tax systems values (simplicity and visibility) . Conclusion: this study draws on the cultural frameworks by hofstede (1􀁃􀁀0) and gray (1􀁃􀁀􀁀) to develop a theore􀀧cal model of the influence of culture on tax systems. Eight hypotheses were tested experimental that this hypotheses related Hofstede's cultural dimensions with the values of simplicity and visibility of the tax system .The results of this study were confirmed four hypotheses from eight existing hypothesis . Manuscript profile
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  4 - The study of relationship between culture and professional ethics in the financial unit non‐Government organizations
  محمدرضا شور ورزی ستاره لطفی
  Introduction and Research Objectives : Ethical issues and orientations of organizational culture in non ‐governmental organizations lead managements toward professional ethics knowledge. They expect this knowledge to offer standards and principles of ethics for sol More

  Introduction and Research Objectives : Ethical issues and orientations of organizational culture in non ‐governmental organizations lead managements toward professional ethics knowledge. They expect this knowledge to offer standards and principles of ethics for solving professional problems. Helping to non ‐governmental organizations in order to promoting professional ethics and finding the affective factors on professional ethics is the purpose of this study. Method : Research method in this paper has an applying purpose and experimental performance that. It is checking Impact of culture on professional ethics Results : According to study results, there is no significant relationship between cultural dimensions and ethics in nongovernmental organizations and it is probable that there are other factors in ethics. Conclusion: The managers in nongovernmental organizations should emphasize on immoral behavior pre ‐requests and moral basis and should extract and repeat the methods that individuals can form ethic as a habit based on it. Although, for encouraging staff to professional ethic they can use it as a main criteria in a rewarding structure to reduce possibly exertion of ethic policy. Manuscript profile
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  5 - The relationship between managements’ cultural dimensions and agency base model of firms’ dividend policy
  فرزین رضایی کاظم گلباغی
  Introdution and aim: The agency model of dividends maintains that dividend payout help address the agency problems between managers and shareholders by distributing cash at the discretion of managers and forcing firms to interact more frequently with capital market. but More

  Introdution and aim: The agency model of dividends maintains that dividend payout help address the agency problems between managers and shareholders by distributing cash at the discretion of managers and forcing firms to interact more frequently with capital market. but the main problem is the detecting of  effective components for adopting  a dividend policy that one of them is the managements’ culture. this research aimed to clarify the relationship between managements’ cultural dimensions and agency base model of firms’ dividend policy. Methodology: The research type is experimental and nature of research is descriptive-survey. The information related to managements’ cultural dimensions is collected by questionnaire of  hofstede. In order to measuring dividend policy, we gathered Data from rahavard novin data. Variables are 3 index including D/S،  D/CF and D/NI and agency cost is studied by leverage. Hypothesis was tested by 73 samples during 2002-2012. Finding & Conclusion: Findings indicate that in the all of dividened policy variables used, Uncertainty avoidance index and power distance index have a weak negative relation and masculinity index has a weak positive relation to dividened policy. while, there is no relationship between Individualism and dividened policy. meanwhile agency cost, has adjusted the relationship between uncertainty avoidance and power distance with dividend policy when  D/S  and  D/CF  were used. finally, Agency cost has no effect on the adjustment of the relationship between Individualism and Masculinity with dividened policy. Manuscript profile
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  6 - The impact of cultural Factors based on schein model on herding behavior in Investors’ Decision-Making
  Hajieh Rajabi Farjad Niloufar Mirsepasi
  The aim of this study is to investigating the impact of cultural dimension based on schein model on Herd behavior in investors' decisions. The present research is a survey study and The research method used in this study is descriptive and the aim of this study was appl More

  The aim of this study is to investigating the impact of cultural dimension based on schein model on Herd behavior in investors' decisions. The present research is a survey study and The research method used in this study is descriptive and the aim of this study was applied.The population is about 4,000 investors brokerage at the Tehran Stock Exchange and The statistical samples consist of 351 who were selected randomly .The questionnaire is applied as the research tool based on the 5-point Likert scale. According to the studied reliability and validity of questionnaire, the questionnaire has acceptable reliability and content validity. The results showed that the different cultural dimension based on schein model has an impact on herd behavior in investors’ decisions.   Manuscript profile
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  7 - مبانی مدیریت و برنامه‌ریزی گردشگری فرهنگی- اجتماعی از دیدگاه قرآن و نهج‌البلاغه
  مصیب عباسی فاطمه راستی کردار سیدحسن سید رضایی
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  8 - بررسی دانش بین فرهنگی در وبسایتهای ایرانی و آمریکایی با توجه به تئوری ابعاد فرهنگی هافستد
  Najmeh Maghsoudi
  10.30495/jntell.2023.1985928.1064
  یکی ازمهمترین موارد در حوزه جامعه شناسی زبان، دانش بین فرهنگی است که دربرگیرنده ارتباطات بین افراد دارای سوابق فرهنگی متفاوت میباشد. این یک واقعیت انکار ناپذیر است که برای ارتباط موثر، علاوه بر دانش زبانی، اطلاعات بین فرهنگی نیز مورد نیاز است. یکی از حوزه های متاثر از د More

  یکی ازمهمترین موارد در حوزه جامعه شناسی زبان، دانش بین فرهنگی است که دربرگیرنده ارتباطات بین افراد دارای سوابق فرهنگی متفاوت میباشد. این یک واقعیت انکار ناپذیر است که برای ارتباط موثر، علاوه بر دانش زبانی، اطلاعات بین فرهنگی نیز مورد نیاز است. یکی از حوزه های متاثر از دانش بین فرهنگی، طراحی وبسایت برای جامعه هدف میباشد. در مطالعه حاضر مقایسه وبسایت بخشهای دولتی و خصوصی دو کشور ایران و آمریکا با توجه به تئوری ابعاد فرهنگی هافستد، استاد و محقق برجسته هلندی در حوزه روان شناسی اجتماعی، انجام شد. این تئوری دارای شش مولفه اصلی شامل فاصله قدرت، فردگرایی در مقابل جمع گرایی، مردسالاری در برابر زن سالاری، ابهام گریزی، رویکرد دراز مدت در برابر رویکرد کوتاه مدت، وافراط در مقابل تفریط است. بررسی محتوای وبسایتهای مذکور موید انعکاس فرهنگ هر کشوربا توجه به مولفه های تئوری هافستد در طراحی وبسایتها بود. بدین مفهوم که طراحان با هدف نیل به ارتباط موثر با مخاطبان، عنایت ویژه ای به نیازها، علایق، ارزشها و هنجارهای فرهنگی داشتند. Manuscript profile
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  9 - Relationship between organizational culture of univercity based on Hofstede dimensions and teachers Leadership Style
  Mojtaba Hajkhozeymh Salahedin Ebrahimi Vahide alsadat HOseini Jebeli
  This study aimed to investigate the relationship between organizational culture based on the dimensions of Hofstede (masculinity / femininity, individualism / collectivism, tolerance of ambiguity and power distance) with a transformational leadership style (ideal behavi More

  This study aimed to investigate the relationship between organizational culture based on the dimensions of Hofstede (masculinity / femininity, individualism / collectivism, tolerance of ambiguity and power distance) with a transformational leadership style (ideal behavior, ideal features, inspiration motivation, sophistication stimulation, Personal considerations). This research is descriptive (non-experimental) design is correlational study using structural equation modeling.For this purpose, 209 professors of Tehran University were selected using random sampling and the scale of Hofstede's cultural dimensions (Accor, 2006) and transformational leadership questionnaire for questionnaire Bass and Avolio (2000) responded. The results obtained using correlation analysis showed a significant negative correlation with the distance of transformational leadership styles have significant positive correlation with the rest of Hofstede's cultural dimensions of transformational leadership styles. Structural equation analysis showed that the organizational culture dimensions Hofstede significant effect on the transformational leadership style of their professors. So the relationship between the leadership and the effectiveness of leadership and culture is so valuable to the organization because certain styles of leadership and the implementation of these styles can be cultured, the potential strategies to increase organizational performance. Manuscript profile
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  10 - Study of the Effect of Cultural Factors on the Development of the Tourism Industry in East Azerbaijan-e sharghi
  Behjat Abchar Hossein Gharehbiglo
  Tourism is very important. By incentives, tourists have different expectations of travel products and results in determining the development strategies of many destinations is considerable and planners and policymakers the knowledge that the destinations of tourism is a More

  Tourism is very important. By incentives, tourists have different expectations of travel products and results in determining the development strategies of many destinations is considerable and planners and policymakers the knowledge that the destinations of tourism is and what features should have. The main objective of this study is to enhance and strengthen the impact of the cultural aspects of tourism in the province. The research method is descriptive and analytical, field data collection and data collected through questionnaires. The population of this study are tourists East Azerbaijan-e sharghi, which between them according to unlimited community sample of 276 people were chosen to distribute questionnaires. Probability sampling method available, and test hypotheses using regression software is spss21. The results show that all hypotheses are confirmed. Probability sampling method available, and test hypotheses using regression software is spss21. The results show that all hypotheses are confirmed. Probability sampling method available, and test hypotheses using regression software is spss21. The results show that all hypotheses are confirmed. Manuscript profile
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  11 - مبانی مدیریت و برنامه‌ریزی گردشگری فرهنگی- اجتماعی از دیدگاه قرآن و نهج‌البلاغه
  مصیب عباسی فاطمه راستی کردار سیدحسن سید رضایی
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