Interpretive Ranking Process

Open Access Article

1 - Interpretive Evaluation of the Dimensions of Advantageous Equity Valuations in the Capital Market
Zahra Jafari Zahra Moradi Shohreh Yazdani

With the growth of analytical level in financial decisions, advantageous equity valuations is considered as one of the functions of analyzing the returns and risks of financial investment, which balances the behavioral effect of investment and analytical processes in th More

With the growth of analytical level in financial decisions, advantageous equity valuations is considered as one of the functions of analyzing the returns and risks of financial investment, which balances the behavioral effect of investment and analytical processes in the market and causes The gap between current values and corporate stock market values as a signal in financial decisions increases returns and controls risk in investors' decisions. The Purpose of this research is interpretive evaluation of the dimensions of Advantageous equity valuations in the capital market. The methodology of this research was mix method, so that in the qualitative section, first the dimensions of advantageous equity valuations were identified as the basis of analysis and then based on Delphi analysis, the theoretical consensus was determined to provide a theoretical framework for the research. Interpretive ranking analysis was also used in the quantitative section. In this analysis, the aim was to determine the most important analytical dimension of advantageous equity valuations in order to achieve the optimal point in investing in the capital market. The results of the study indicated the existence of 7 analytical criteria for advantageous equity valuations through Meta Synthesis analysis, which were confirmed during two Delphi rounds. The results in the quantitative part showed that the percentage of net asset value component of assets compared to other components of advantageous equity valuations has a more effective role in determining the optimal level of investment, which means that net asset value helps investors in stock valuation. To make the appropriate investment decision by evaluating the difference between the current value of assets and the current value of debts with the number of shares of companies and to evaluate the return on their investment to some extent at the present time. Manuscript profile

Open Access Article

2 - Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision: The Interpretive Ranking Process (IRP)
Behzad Ghobadi Houshang Amiri Ghasem Rekabdar

10.30495/jfksa.2021.19251

In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate deci More

In the capital market, due to the separation of ownership from management, the values and benefits of interest between shareholders and companies are different, and the existence of these differences has led to the development of theoretical approaches in corporate decision-making to balance equity. Congestion decision making as a concept with pluralism of values at the level of the capital market has been considered as a philosophical theoretical approach in recent years. The existence of such values in decision-making, while it can lead to greater interaction between the company and stakeholders, can help increase sustainability in various areas such as environment, taxation, economics, etc. Evaluating the Isomorphism of Green Tax in the Presence of the Element of Thick Decision by Interpretive Ranking Process (IRP). In this research, in order to identify the components (consequences of glass ceiling) and research propositions (hegemonic of power acceptance), a combined analysis was performed with the participation of 15 accounting experts at the university level and In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 22 CEO in Capital Market. The results showed that the statement of social responsibility in decision making (B2); Reducing conflict of interest in decision-making (B5) and legitimacy in decision-making (B6) are the most influential philosophical themes in crowdfunding decision-making at the capital market level, which reinforces the consequence of reducing environmental pollution as a component of green tax sustainability. This result suggests that crowdfunding decision-making, which describes the pursuit of a significant level of pluralistic social values, reinforces the implications of green taxes for the future, as companies increase their social responsibilities by expanding their social responsibilities to strengthen productive infrastructure. Reduce themselves and, through the disclosure of voluntary information in the form of financial statements, enrich social confidence and trust through insight into congestion decisions. Manuscript profile

Open Access Article

3 - Measuring the Sustainability of Green Human Resource Management in the Steel Industry
Elaheh Lashgari Alireza Shirvani Mohammadreza Delvi

10.30495/jest.2023.66832.5660

Background and Objective: Today, the increasing development of societies has led to the indiscriminate use of natural resources; Environmental degradation; various pollutions have been created and this factor is a threat to the sustainable development of these communiti More

Background and Objective: Today, the increasing development of societies has led to the indiscriminate use of natural resources; Environmental degradation; various pollutions have been created and this factor is a threat to the sustainable development of these communities. Therefore, it is necessary for organizations as the largest members of communities to recognize the effects of their behaviors on the environment and to take measures to reduce the negative effects of these behaviors on natural ecosystems. The purpose of this research is measuring the sustainability of green human resource management in the steel industry.Material and Methodology:  The methodology of this research is developmental and combined and based on the nature of the research, an attempt was made to identify the dimensions of sustainability of green human resource management based on Meta Synthetic and Delphi analysis in the qualitative part of the research. Then, in a small part, Interpretive ranking process and Mick Mac were used to identify the most effective dimension of green human resource management sustainability at the level of steel companies.Fidings: These components were evaluated through Delphi analysis and the results of this section showed that all seven dimensions were approved. The results in the quantitative part of the research showed that from the total impact based on the pair scale between the components of the research, the percentage of the impact of the sustainability component of green professional identity flow has a more effective role in environmental sustainability than other components of green human resource management.Discussion & Conclusion: The identity of the green profession, which is based on the values of social contexts, can contribute to the sustainability of human resource management functions against the environment. In other words, the existence of stimuli arising from the functions of green human resource management will encourage adherence to values and social norms outside the organization, and this can pave the way for the formation of the dominant culture of green human resource management in the organization. Manuscript profile

Open Access Article

4 - Human Resource Performance Management Pathology based on Lack of Green Ambidextrous Learning in The Banking System
Majid aryanzadegan Reza Najafbagy Nazanin Pilevari

10.22034/jest.2021.63300.5507

Background & Objective: With drastic changes in the external environment, many organizations today cannot continue their activities and create stability in achieving long-term goals without having carefully designed and coordinated systems. The human resource perfor More

Background & Objective: With drastic changes in the external environment, many organizations today cannot continue their activities and create stability in achieving long-term goals without having carefully designed and coordinated systems. The human resource performance management system is considered as one of the most important process pillars of any organization that faces a variety of challenges and harmful conflicts without having a clear strategic mechanism such as inclusive learning. The Purpose of this research is Human resource performance management pathology based on the lack of Green Ambidextrous Learning. Material and Methodology:  In this study, theoretical screening based on similar research was used to identify the components (pathology of human resource performance management) and research propositions (Ambidextrous Learning themes). Then, Delphi analysis was used to determine the reliability of research components and propositions through the participation of 13 management specialists and experts. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 18 human resource managers, officials and experts at the banking level. Findings: The results showed that the proposition of lack of strategic tendencies in learning is considered as the most effective theme of mutual learning in reinforcing the damage of strategic incompatibility in the performance functions of human resource management. Discussion and Conclusions: This result shows that the lack of strategic tendencies due to the ineffectiveness in identifying environmental capacities, poses a new challenge to the bank in the field of human resource performance management harms. Manuscript profile

Open Access Article

5 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function
Fatemeh Karamverdi Farhad Dehdar Mohammad Mehdi Hossieni Esmail Alibeiki

10.30495/jest.2022.64578.5576

Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chain More

Background and Objective: Today, as societies grow and grow, environmental pollution is seen not as a global concern today, but as a future concern, and as a result the increasing level of green performance in various areas from accounting to production and supply chains. And ... one of the most important strategic approaches in this field can be considered.  The Purpose of this research is Evaluate the Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function. Materials and Methodology: In this study, theoretical screening based on similar studies was used to identify the components (Green Accounting Strategic Consequences) and research propositions (themes of Sustainable Reporting Function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by 17 managers of the top 50 companies in 2019. Findings: The results showed that the proposition of sustainable responsibility as the effectiveness theme of the sustainable reporting function causes effectiveness of the value consequences in green accounting. Discussion and Conclusion: This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in green accounting value functions is strengthened and builds trust and confidence in the company's performance. Manuscript profile

Open Access Article

6 - The Effectiveness of Selecting the Most Effective Carbon Disclosure Strategy in the Presence of Stakeholder Anomic
Sahar Amani Babadi Alah karam Salehi Mohammad Khodamoradi Alireza Jorjorzadeh

10.30495/jest.2021.61156.5407

Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professi More

Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professional approaches, provide information to satisfy social expectations. One of these approaches is carbon exposure strategies based on the stakeholders’ social pressures. The purpose of this study was to investigate the effectiveness of selecting the most effective carbon disclosure strategy in the presence of stakeholder anomic themes.Material and Methodology:  In this study, which was conducted during 2020-2021, Efforts were made to use the participation of two groups of people in the target community at the university and the capital market level. Based on the nature of research in the qualitative section, from two Meta-synthesis and Delphi and in the quantitative research section, use Interpretive Ranking Process (IRP).Fidings: The results in the qualitative section, by examining 29 screened studies, confirmed the 5 stakeholder anomic propositions of stakeholders as analysis criteria and 4 strategic components of carbon disclosure as use Interpretive Ranking Process rules. Then, based on IRP, the findings show that among the 5 stakeholder anomies, stakeholder normative anomie is the most important effective proposition in carbon disclosure. It was also found that the strategy of carbon voluntary disclosure, based on the normative anomie of stakeholders, is the most important strategy in the disclosure of carbon functions by companies that can help develop interactions at the competitive market.Discussion & Conclusion; The results indicate that in order to protect the interests of stakeholders, companies disclose carbon as a sustainable reporting through voluntary strategic approaches and by providing such environmental reports, while increasing public trust, establish the effective interactions with stakeholders. Manuscript profile

Open Access Article

7 - Provide a Model of Aural Accounting and Appraisal its Dimensions
Ali Nouri Mehdi Safari Gerayli Ebrahim givaki Ali Lalbar

10.30495/faar.2024.709451

Abstract Over time, accounting knowledge has shifted from a purely positivist form to interactionism in line with social changes, and the emergence of perspectives such as narration in accounting or the language of reporting is the result of such changes in the profess More

Abstract Over time, accounting knowledge has shifted from a purely positivist form to interactionism in line with social changes, and the emergence of perspectives such as narration in accounting or the language of reporting is the result of such changes in the profession. Aural Accounting, as one of the most emerging aspects of this knowledge, seeks to create perspectives on future accounting so that it can improve its capacity to meet information expectations and needs. The purpose of this research is provide a model of aural accounting development requirements and appraisal its dimensions in Tehran Stock Exchange (TSE). In this study, which was a methodology mixed, first, through content screening, to determine the requirements for the development of aural accounting in the period between 2017 and 2022. By determining 10 initial studies, critical appraisal was performed with the help of 14 accounting experts and finally 7 dimensions of aural accounting development requirements were determined. Then, the reliability of these dimensions was determined through Delphi analysis. In the quantitative part of the research, with the help of 20 accounting managers and financial directors of Tehran Stock Exchange companies, was performed an interpretive ranking process. The results showed that the percentage of effectiveness of the component of financial information systems development as the basis of aural accounting is higher than other components of aural accounting requirements, which means that aural accounting to strengthen the expectations of social contexts should strengthen financial information systems that to be able to respond appropriately and reliably to the information expectations of stakeholders. Manuscript profile

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