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Open Access Article
1 - Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm
Ensieh Hossein Pooran Hasan Valiyan Mohammadreza AbdoliChanges in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect th MoreChanges in any field of science will lead to greater dynamics of the functions of that field. Accounting, as one of the areas based on social processes, is no exception to these changes and in order to promote interaction with the needs of stakeholders one can expect the achievement of an integrated and interactive perception between the pillars of the accounting profession with social dimensions due to such changes. Dialogic Accounting as changes resulting from perceptual and social contexts can have pervasive values such as the positive consequences of green accounting from a social and competitive point of view. The Purpose of this research is developing a Dialogic Accounting Model in the Green Accounting Consequences of Capital Market Companies. In this research, which considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. The statistical population in this study is the managers of the accounting department as a subset of the financial and administrative deputy of the top 50 companies of the Tehran Stock Exchange in 2020-2021. Considering that accounting managers in capital market companies with titles such as Chief Stock Officer or Chief Accountant are in the organizational chart of capital market companies, a total of 96 people participated in this section, which according to this statistical population, which was less than 100 The census criterion was used to select the research participants. Partial least squares analysis (PLS) also used to fit the model. The results showed that Dialogic Accounting has an impact on the Green Accounting Consequences of capital market companies. The results show the development of the Dialogic Accounting Model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and its combination with accounting knowledge occurs as a system process, it can lead to green accounting consequences as a system output. Manuscript profile -
Open Access Article
2 - Logical Positivism and Habermas Critical Position on It
Ebrahim Motaghi Hossein Abdollahi -
Open Access Article
3 - Developing and Explaining a Model for Smarter Universities around the World
Sepideh Golijani Mogaddam Kamran Mohammadkhani Nadergoli Gourchian Amirhossein MohammaddavudiIn this research, a model has been devised and validated to make universities smarter Compared with globally balance. The research method in this paper is a mixed one. First based on qualitative method and specifically based on the grounded theory and by interviewing th MoreIn this research, a model has been devised and validated to make universities smarter Compared with globally balance. The research method in this paper is a mixed one. First based on qualitative method and specifically based on the grounded theory and by interviewing the subject matter experts, the dimensions, components and indicators of making universities smarter with a global level are extracted and analyzed. Then, in the quantitative phase, by a questionnaire based on qualitative stage indices and based on its data - 175 valid questionnaires - validating and analyzing the factor structure of the university-level smart universities model was used. The findings of the qualitative research showed that the smarter university with a global level has 5 dimensions (based on Grounded Theory components) and 29 components. These dimensions include the dimension of "smarter technologies", "smarter competencies", "smarter processes", "superior standards" and "organizational quality". Quantitative section findings also showed that based on exploratory and confirmatory factor analysis, factor loadings of all indices were above 0.3. The goodness-of-fit indices of the model also showed that the structural model extracted from the qualitative section fits well with the statistical population data. The relative chi-square values of were less than 3 and the values of adjusted goodness of fit index (AGFI) and Comparative fit index (CFI) were above 0.7. The root mean square error of approximate (RMSEA) was also less than 0.1. In addition, the components and indices of the research model had a good reliability based on Cronbach's alpha (all component over than 0.7) in the model and the result show that the model has a good explanation in the statistical population. Manuscript profile -
Open Access Article
4 - The Development of Philosophy of Science from Critical Realist Viewpoint: a Hasty Review
علی پایاHere, after presenting some “definitions” of philosophy of science, I workout my plausible definition and, then, engage in the most significantchanges of philosophy of science from origin until today as briefly aspossible. Although, main purpose is that our MoreHere, after presenting some “definitions” of philosophy of science, I workout my plausible definition and, then, engage in the most significantchanges of philosophy of science from origin until today as briefly aspossible. Although, main purpose is that our readers get perspective aboutsubject-matter and question accompanying with their proposal solution,but, in some cases, subject-matters are criticized and evaluated from arealistic view based on critical rationality. Manuscript profile -
Open Access Article
5 - The Trace of Pragmatism in Niels Bohr’s Interpretation of Quantum Mechanics
سید رضا ملیح افسانه آشکاریIt is a common view that, most of the elements of Copenhageninterpretation, as the first and the most famous interpretation ofquantum mechanics, is rooted historically and philosophically, logicalpositivism. The aim of this paper is to show that, philosophically,pragmat MoreIt is a common view that, most of the elements of Copenhageninterpretation, as the first and the most famous interpretation ofquantum mechanics, is rooted historically and philosophically, logicalpositivism. The aim of this paper is to show that, philosophically,pragmatism supports Copenhagen interpretation more intensively,whether or not the initiators of the interpretation, such as Niels Bohr asthe most important figure of the interpretation, were aware of that. Weproclaim that some elements of the interpretation, which are consistentwith logical positivism, are perfectly supported by pragmatism. Someof these elements are: weak objectivism, senselessness of the conceptof “thing in itself”, instrumentalist approaches to theories, and theavoidance to deal with ontological issues irrespective of experiment.Furthermore, and more particularly, it is argued that pragmatismespouses some of other fundamental and important elements ofCopenhagen interpretation such as holism, uncertainty principle, andcomplementarity. Manuscript profile -
Open Access Article
6 - The Essence and Nature of International Agents from the View of International Relations Theories (Positivism, Moderate Approaches, and Post-Structuralism)
Majid Dashtgerd Vahab AbbasiThe subject of the essence and nature of international relations' agents is an ontological and philosophical discussion which deals with the analysis of the identity of public relations' agents and attempts to answer the following questions: Who are agents of internatio MoreThe subject of the essence and nature of international relations' agents is an ontological and philosophical discussion which deals with the analysis of the identity of public relations' agents and attempts to answer the following questions: Who are agents of international relations? And what purposes and intentions do they have? And how do they perceive the world of international relations and themselves? The main purpose of the present research is to review these issues from the view of triplet approaches in international relations, that is to say, positivism (neorealism, neoliberalism, and neoclassical realism), moderate approaches (constructivism, critical theory, and English school of international relations theory), and post-structuralism (postmodernism). Indeed the main research question of the present study is: What is the perception of triplet approaches in international relations about the essence and nature of international relations' agents? The research method relies on a sort of comparative and qualitative study as it is attempted to reinforce the research hypothesis and perspective using some experimental evidence and logical arguments. The results showed that positivists have reflected a pre-social attitude while moderate approaches have offered a social and historical view, and poststructuralists have represented a mobile and pluralistic perception of the essence of the international agents. Manuscript profile -
Open Access Article
7 - A comparative study on the effects of three methods of group education of academic vitality, positivism, and time perspective on academic engagement and academic vitality of ninth-grade male students
Mohsen sharifi mozhgan arefi asghar aghaeiThe present study aimed to compare the effects of group education of academic vitality, positivism, and time perspective on academic engagement and academic vitality of ninth-grade male students in Isfahan. This study was a quasi-experimental research with a four-group MoreThe present study aimed to compare the effects of group education of academic vitality, positivism, and time perspective on academic engagement and academic vitality of ninth-grade male students in Isfahan. This study was a quasi-experimental research with a four-group three-stage design. The statistical population of the study included ninth-grade male students in the academic year of 2020-2021. The sample size included 72 ninth- grade students who were selected by purposeful sampling method. Data measurement tools included Academic Engagement Questionnaire (Fredericks, Blumenfeld & Paris, 2004) and Academic Vitality Questionnaire (Dehghanizadeh & Huseinchari, 2013). Data were analyzed by repeated measures analysis of variance. These analyzes were performed using SPSS-22 software. The results revealed a significant difference among the groups in the scores of academic engagement and scores of academic vitality in the studied methods (P <0.05). School counselors and psychologists who want to improve students' academic engagement and vitality are recommended to use workshops on the effectiveness of educational vitality, positivism, and time perspective as much as possible. Manuscript profile -
Open Access Article
8 - Examine the philosophical foundations of evaluation epistemology in education in modern age
Ghader Faraghi Mohsen Farmahini Farahani Akbar RahnamaPhilosophical foundations of evaluation epistemology in education in modern age and outstanding approach of Epistemology of this age in the field of evaluation: positivism approaches were examined in this study. The methodology of this study was documentary analysis. In MorePhilosophical foundations of evaluation epistemology in education in modern age and outstanding approach of Epistemology of this age in the field of evaluation: positivism approaches were examined in this study. The methodology of this study was documentary analysis. In order to answer to study’s questions, data gathered using appropriate forms, and analyzed by 5 traditional approaches. According to the thesis questions the main results are: in this intellectual system and in the issue of cognition, the main emphasis is recognition of real word and there is no discussion about intellectual recognition and use inductive tools(observation and experiment)for recognition. The five senses are the main principles for cognition and they are Positivist and objective in methodology and finally these result outcomes that they don’t have comprehensive validation because they not encompass all aspect evaluation in terms of components of epistemology. Those approaches are better than rational approaches but it is better to use combinational methods like qualitative and quantitative and other pattern (combinational) in evaluation. Manuscript profile -
Open Access Article
9 - Sociological Analysis of Accounting Measurement Theories
Zahra Madahi Reza Gholami Jamkarani Majid Zanjirdar Hasan Kheiri -
Open Access Article
10 - The effectiveness of meaning and purpose in positivist psychology according to Seligman and its adaptation to Attar's poems
zahra jafary reza haydarinoori hooman namvarPositive psychology is one of the newest branches of psychology. This particular field of psychology focuses on human success. While many other branches of psychology focus on abnormal and disordered behaviors. Positive Psychology focuses on helping people to live happi MorePositive psychology is one of the newest branches of psychology. This particular field of psychology focuses on human success. While many other branches of psychology focus on abnormal and disordered behaviors. Positive Psychology focuses on helping people to live happily and satisfactorily and purposefully. This approach emphasizes the effect of purpose in life and living a meaningful life - which is beyond the good life - and considers it as one of the principles of happiness. Seligman is a psychoanalyst who in the theory of positivism pursues the goal of flourishing a purposeful and valuable life by creating conditions that nurture and enhance human capabilities. He is for people who do not know their abilities and capabilities. Provides advice and strategies for creating a meaningful and purposeful life that can also be explored in the field of mysticism. Scholars of literature and mystical literature using educational and religious teachings that are related to the psyche and interior of human beings. By cultivating the growth of human capabilities and virtues, they try to change human states, from contradictions and conflicts, and prepare the ground for human flourishing in different stages of life and create purpose and meaning in human evolution and valuable life.This article, using a descriptive-analytical method and using religious teachings, examines Attar's poems and adapts them to the theory of semantics in positivist psychology in providing ways to achieve peace and mental security of contemporary man. Attar and Seligman's human mission is to be a beacon for themselves and a seeker of light in their being. The seeker tries to know the meaning of life and to reach the core of his existence, to understand the passion and intoxication of existence, and this means to achieve genuine happiness and well-being that makes a purposeful person feel calm, secure and valuable. Manuscript profile -
Open Access Article
11 - A Survey on the State of Organizational Positivism in Public Schools
Ali Khalkhali Seyyedeh Maryam MirkazemiAlthough organizational positivism as a theory trying to study and develop positive capacity of mental and behavior of enterprise resource, which can lead to improved organizational performance in the micro and macro levels, but less comparative studies in this area hav MoreAlthough organizational positivism as a theory trying to study and develop positive capacity of mental and behavior of enterprise resource, which can lead to improved organizational performance in the micro and macro levels, but less comparative studies in this area have been reported. So this paper sought to investigate the organizational positivism in dimensions of positive leadership, positive culture, positive strategy, positive design, and positive human capital among state schools. The research type was as a survey. The study population comprised state schools in Tonekabon. In 30 schools, through cloning and the ratio of population of each office, managers and teachers were selected as the sample. The Organizational Positivism questionnaire (α =0/89) was used to collect the data. To analyze of the data, in descriptive statistics, mean and standard deviation, and in the inferential statistics, analysis of variance were used to investigate the hypothesis. The results revealed the hypothesis that the organizational positive tendency is different among state schools, significantly was confirmed. Manuscript profile -
Open Access Article
12 - A survey on the state of Organizational Positivism in State Schools
maryam mirkazemi ali khalkhaliAlthough organizational positivism as a theory trying to study and develop positive capacity of mental and behavior of enterprise resource, which can lead to improved organizational performance in the micro and macro levels, but less comparative studies in this area hav MoreAlthough organizational positivism as a theory trying to study and develop positive capacity of mental and behavior of enterprise resource, which can lead to improved organizational performance in the micro and macro levels, but less comparative studies in this area have been reported. So this paper sought to investigate the organizational positivism in dimensions of positive leadership, positive culture, positive strategy, positive design, and positive human capital among state schools. The research type was as a survey. The study population comprised state schools in Tonekabon. In 30 schools, through cloning and the ratio of population of each office, managers and teachers were selected as the sample. The Organizational Positivism questionnaire (α =0/89) was used to collect the data. To analyze of the data, in descriptive statistics, mean and standard deviation, and in the inferential statistics, analysis of variance were used to investigate the hypothesis. The results revealed the hypothesis that the organizational positive tendency is different among state schools, significantly was confirmed. Manuscript profile -
Open Access Article
13 - Islamic revolution of Iran in the context of the difference between the attitude of present science and positivist perception
Bahamn Kohantorabi mojtaba atarzadeh alirreza golshaniThe present research was conducted with the aim of examining a part of the theoretical foundations of two positivist approaches and presence thinking in Iran after the Islamic Revolution, with a comparative method. This essay raises the question that what was the common MoreThe present research was conducted with the aim of examining a part of the theoretical foundations of two positivist approaches and presence thinking in Iran after the Islamic Revolution, with a comparative method. This essay raises the question that what was the common denominator in the design of positivist attitudes and present science during the Islamic revolution? It assumes: Both approaches have presented the political and social theory leading to their desired governance model in response to the basic needs of the nascent revolutionary system, while explaining the epistemological foundations. The findings of this research show that the first approach, while modeling western modern knowledge with the link of democracy and religion, introduces its governance model as a religious democratic government, but the second approach, in the light of serious criticism towards the West and modernity, with an emphasis on thinking and science Hozuri chooses the Islamic government. Manuscript profile -
Open Access Article
14 - Investigating the Design of Applied Positive Organizational Behavior in the Water and Power Industry
zaeimeh Farjadinezhad mehrdad goodarzvand chegini hamid reza rezaii kelidbari morad rezaei dizgahPositive organizational behavior seeks to improve individual and organizational performance by understanding and reinforcing employee positive traits as well as identifying, investing, developing human resource strengths.The aim of the present study is to present the mo MorePositive organizational behavior seeks to improve individual and organizational performance by understanding and reinforcing employee positive traits as well as identifying, investing, developing human resource strengths.The aim of the present study is to present the model of positive organizational behavior in the water and electricity industry based on the data theory of the foundation in the qualitative stage on the interpretive paradigm and in the quantitative stage based on the paradigm of positivism. Interview documents with human resources managers of the water and electricity industry and university professors were classified and coded in 17 dimensions and 63 indicators using MAXQDA quality software.Cronbach's alpha coefficient is 76% and has a good reliability.The statistical sample size includes 360 people.In evaluating the convergence validity of the mean variance of variables, more than 0.5 is confirmed in the range.PLS and SPSS software were used to analyze the quantitative part.It shows that the average of the variables was estimated at a strong level and the causal factors obtained from the field of management, human resources and technology and administration have a positive and significant effect on the characteristics of positive organizational behavior.Has positive organizational behavior.Strategic factors(structural strategies, contextual strategies)affect the individual, organizational and social consequences of a positive organizational behavior model, and the best way to emulate successful organizations is with an impact factor of 0.78 Manuscript profile -
Open Access Article
15 - Modernity as a Media for Exchange of Thoughts
Ghodrat Ahmadian Mokhtar NooriAccording to Gaston Bachelard (science philosopher) modernity with its epistemological detachment form that of medieval era developed a new world view for human kind. With this in mind, in this article it is tried to investigate the modernity paradigm based on a few fun MoreAccording to Gaston Bachelard (science philosopher) modernity with its epistemological detachment form that of medieval era developed a new world view for human kind. With this in mind, in this article it is tried to investigate the modernity paradigm based on a few fundamental development including renaissance, Protestantism, intellectual revolution, French and industrial revolution. With these developments, modernity paradigm had promised to set up a new way of life for humanity which would guarantee welfare and happiness for all. However, in spite of its achievements some social scientists have criticized modernity paradigm for failure to fulfill fully its pronounced desired ends. Thus, two main objectives in this article are: investigation of thoughts on modernity paradigm from classic to post modern critics; 2) inquiry into the thought of those scholars believing in transition for modernity and those holding the view of persistent modernity. In the second part of this paper the perspective of two groups of scientists such as post- modernists and revisionists such as Habermas, Gidens and Jimson will be the subject of argument. Manuscript profile -
Open Access Article
16 - Critical analysis of the book entitled "Theories of international Relations"
Mohammad Reza Aghareb parastAbstract: “Theories of International Relations” written by Scott Burchill and Andrew Linklater is an endeavor for explaining foundation of the theories of IR. and to analyze the principles of each theory. This book is consisted of twelve chapters and tries MoreAbstract: “Theories of International Relations” written by Scott Burchill and Andrew Linklater is an endeavor for explaining foundation of the theories of IR. and to analyze the principles of each theory. This book is consisted of twelve chapters and tries to analyze the relations among actors in international relations. Although the philosophical approach of the writers cased ambiguity, and insufficient explanation about the great debates especially the methodological one can be considered as flaws of the book, but great logical order and good explanation about new approaches such as International ethics makes this book a suitable book for understanding theories of international Relations. In fact, the verity of the writers caused different ideas and thoughts to be gathered and analyzed in one masterpieces and a good introduction made it understandable for readers. The book is a comprehensive explanation about different approaches and theories in international relations and can be useful for post graduate students. Manuscript profile -
Open Access Article
17 - Morality and Politics from Critical Theory Point of View
Jamil Hassan poor Manoochehr DehyadegariThroughout the exuberant and bustling history of human's life, we had never been in such a desprate need for developing a better understanding of virtue, politics and norms as well as paying need to moral principles, these all have turned out to be one of the much debat MoreThroughout the exuberant and bustling history of human's life, we had never been in such a desprate need for developing a better understanding of virtue, politics and norms as well as paying need to moral principles, these all have turned out to be one of the much debated and controversial issues in our hectic era. Science and technology have triumphed over all different aspects of mankind. Consequently the major principles of spirituality and morality are greatly influenced by mundane, terrestrial upheavals. Technology and Modernity which is highly known as communication and information epoch had eliminated political borders and consequestly it had exposed all nations, peoples and countries, to a sort of cultural attack which can lead to culture trauma, the offspring can be viewed as a crisis as well as a change in decriminalizing legalizing politics in the century. The notion of "criticism" is a metaphor for pathology which aims at criticizing the modernity, known as a phenomenon devoid of moralities. This concept sides up with a guide for human's action The ultimate goal is to restore, resurrect its actual benefits and views. Scholars like "Adorno, Horkheimer, Marcuse ,Habermas, Hana Ahrenet Eric From" are well known founders of the Theory in the th century. They made an attempt to criticize positivist human Sciences. The aim of this essay is to study the role of morality and polities and their relationship from the point of view of the critical theory. It also criticizes modernity, a phenomenon that has emerged as a cosequence of scientific transformations. In this research, the co-relational method in used. The major question asked is about the relationship between morality and polities from the point of view of the critical theory. In general, it is concluded that there is consensus among theorists of critical theory concerning the interaction between morality and polities, believing that brutalities and disasters are direct consequences of separation of morality and politics. In the view of critical theorists, it seems that modernism on the one hand, has brought alout development and prosperity, but on the other hand has considered instrumental rationality as the source of most misfortunes causing distraction of morality and constraining individual freedom in politics. Manuscript profile -
Open Access Article
18 - An analysis of the relationship between urban rights and the formation of of the psychological capital of positivism (case study: Qaen city/ South Khorasan province)
Morteza Keshavarzi ValdaniNowadays, citizenship has become an essential status for the political and social life of societies and urban rights, as a set of rights and privileges of citizens, which are the responsibility of the government and city management, play a central role in the realizatio MoreNowadays, citizenship has become an essential status for the political and social life of societies and urban rights, as a set of rights and privileges of citizens, which are the responsibility of the government and city management, play a central role in the realization of citizenship and the flourishing of citizens' talents, abilities, beliefs and attitudes. Considering the importance and role of urban rights in the realization of citizenship and improving the ability, attitude and competence of citizens, the purpose of this research is to investigate the role and influence of urban rights on the formation of the psychological capital of positivism in Qaen city. The research method in the present study is applied in terms of purpose and in terms of descriptive-analytical and correlational nature, in order to analyze the data, were used numerical mean and Pearson's test in SPSS software. The statistical population of the research also includes the citizens of Qaen (19 to 65 years old), which was determined as a sample size of 384 people based on Cochran's method and access to them is based on a simple random pattern. Also, validity and reliability of variables have been confirmed based on documentary studies and interviews with university professors. The findings of the research show that in the four dimensions of urban rights, i.e. social, political, civil and cultural rights, only the dimension of political rights and among the dimensions of psychological capital of positivity, i.e. self-efficacy, hope, optimism and resilience, only the dimension of self-efficacy has a favorable situation in Qaen city. Also, the results show that there is a significant relationship between the urban rights variables and the psychological capital of positivism at the 95% confidence level and with the Pearson coefficient of 0.694. Among the aspects of urban rights, social rights and civil rights have had the greatest effect on the formation of psychological capital of positivism. Manuscript profile -
Open Access Article
19 - International Studies in Perspective of Positivism and Post- Positivism Traditions in International Relations
Hassan EyvazzadehAbstract: The study of international relations fall into two epistemological traditions: Positivism and post-positivism. The main question is what is the purpose of research and study of international relations? This article argue that the Purpose affected by research MoreAbstract: The study of international relations fall into two epistemological traditions: Positivism and post-positivism. The main question is what is the purpose of research and study of international relations? This article argue that the Purpose affected by researcher epistemological Position. In the study of international relations if researcher stay put in framework of positivism epistemology, thus, your purpose of the study will be containment and prediction of international relations phenomena. But, if she/ he stay put in the post positivism epistemology the Purpose will be understanding and emancipation of phenomena. The logic of this article is dialectic logic. Manuscript profile -
Open Access Article
20 - Sociological Analysis of Accounting Theories
Zahra Madahi Reza Gholami Jamkarani Majid Zakjirdat Hassan KheiriAbstract Due to the existence of various paradigms and theories in accounting and the lack of a clear classification of accounting theories, as well as the lack of a complete and well-defined framework of accounting theories in terms of sociological paradigms, we decid MoreAbstract Due to the existence of various paradigms and theories in accounting and the lack of a clear classification of accounting theories, as well as the lack of a complete and well-defined framework of accounting theories in terms of sociological paradigms, we decided to take accounting theories into a broader sociological context. Communicate them. To achieve this goal, we used the content analysis method. In this way, first, by examining sociological schools and theories, the three main paradigms of positivism, interpretative and criticism were identified and the components that were the characteristics of these paradigms were extracted and categorized from the themes, and then the outputs were approved by professors. Sociology and then accounting theories and various theories using the method of extracting books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results.The results of thematic analysis placed accounting theories in three main categories of sociological, positivist, interpretive and critical paradigms. According to the research results, most accounting theories are in the category of interpretive theories. This shows the effective role of people related to these theories, including accountants, managers and investors, etc. There is also the issue of paradigmatic sputum among some accounting theories. Manuscript profile
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