Hasan Valiyan, Mohammadreza Abdoli, Mehdi Ashrafi and Hadi Barati
Behavioral characteristics and the existence of personal knowledge and skills that are essential in forming a capable manager with specialized insight, is one of the most…
Abstract
Purpose
Behavioral characteristics and the existence of personal knowledge and skills that are essential in forming a capable manager with specialized insight, is one of the most important evaluation processes in appointing a manager. Wisdom as a trait of a set of personal characteristics and cognitive knowledge of a capable manager will gain competitive advantages for the company and external stakeholders. The purpose of this study is to present the framework of managerial financial wisdom through qualitative and quantitative research methodologies.
Design/methodology/approach
The study uses grounded theory methodology to identify factors for managerial financial wisdom and uses a MICMAC process to evaluate the power of driving and dependence among factors. MaxQDA software was used for data coding and analysis. The MICMAC process by determining the location of each of the sub-themes in the four-dimensional matrix, seeks to determine the most effective criterion in the context of the study. The method of data collection is mixed and in terms of philosophical nature, this study is inductive/comparative.
Findings
The results of the research in the qualitative part indicate the presentation of a framework based on two categories, four components, and thirty themes. The results of the quantitative part of the study also showed that the most important factor of managerial financial wisdom is market-oriented values. Finally, it was found that the social trust caused by managerial financial wisdom is considered a factor in gaining more shares in the capital market due to the positive stimulus in this dimension.
Originality/value
The study is relevant for both practitioners and academia and has significant implications. For practitioners, the structural linkages identified will help enhance managerial wisdom effectiveness and drive the critical metrics for financial decisions and shareholders' rights protection. The study may help financial market practitioners better understand future policies. Academia and researchers can take reference from methodologies used in this study for exploring factors of interest and developing matrix linkages among them.
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Mehdi Ashrafi, Mohammadreza Abdoli and Hasan Valiyan
One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The…
Abstract
Purpose
One of the most emerging areas of audit knowledge is sustainable quality, which can comprehensively cover the development of audit reports inclusiveness for stakeholders. The purpose of this study is to present the sustainable audit quality (SAQ) framework based on the UK Financial Reporting Council.
Design/methodology/approach
The paper discusses the main concepts in both spreadsheets and process mining. Using a concrete data set as a running example, the different types of process mining are explained. Where spreadsheets work with numbers, process mining starts from event data with the aim to analyze processes.
Findings
The results of the study showed that the SAQ is more effective based on the two criteria of going concern and disclosure of key audit items. It was also determined that, based on total interpretive structural modeling, the two themes of debt covenants disclosure and assessment of firms’ leverage ratio have a higher priority for SAQ in the Tehran Stock Exchange.
Originality/value
This paper contributes to the discussion on the use of data mining for microarray databases and specifically for studying the present SAQ framework based on the UK Financial Reporting Council. An area that has not been paid attention to by prior research studies, and to the best of the authors’ knowledge, this study is the first research that attempts to provide the SAQ framework.
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Hamta Kazemi Koohbanani, Atefeh Zarei and Nasrolah Erfani
The purpose of this paper is to identify the librarians’ quality of working life (QWL) in the Iranian public libraries.
Abstract
Purpose
The purpose of this paper is to identify the librarians’ quality of working life (QWL) in the Iranian public libraries.
Design/methodology/approach
The present study is an applied research in terms of purpose and an analytical survey in terms of data collection and analysis method. The Walton standard questionnaire was used as the data collection tool. The statistical population of this research consists of librarians in the Iranian public libraries. Descriptive and inferential statistics were used in order to analyze the data.
Findings
The findings showed that the dimensions of organizational social integration, constitutionalism in the organization and the capacity for human development are at a good level; the dimensions of the environment opportunity for continued growth and security and safe and healthy work are at a moderate level. Finally, the dimensions of fair and adequate payment, social relevance of work life and total life space are at a weak level are shown.
Originality/value
The findings of the confirmed hypothesis indicated that the librarians at the Iranian public libraries have a desirable (high) QWL.
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Soheyla Salimian, Seyed Mehdi Mirmehdi, Reza Salehzadeh and Saeed Moraadipoor
The purpose of this study is to investigate the impact of brand hate, personality traits (jealousy and sadism) and corporate social irresponsibility (CSI) on schadenfreude and the…
Abstract
Purpose
The purpose of this study is to investigate the impact of brand hate, personality traits (jealousy and sadism) and corporate social irresponsibility (CSI) on schadenfreude and the effects of brand hate, CSI and schadenfreude on purchase intention for counterfeit luxury brands (CLBs).
Design/methodology/approach
The statistical population of this study is consumers of luxury and CLB. Simple random sampling method was used, and data from 200 questionnaires were analyzed through structural equation modeling and SPSS 20 and AMOS 20 software.
Findings
The results indicated that brand hate, personality traits (jealousy and sadism) and CSI have a direct positive effect on schadenfreude. In addition, brand hate, CSI and schadenfreude have a direct positive effect on purchase intention for CLB.
Originality/value
TO the best of the authors’ knowledge, this research is among the first to evaluate the impact of brand hate, personality traits and CSI on schadenfreude and purchase intention.
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Farbod Fakhreddin, Pantea Foroudi and Mehdi Rasouli Ghahroudi
Based on the resource-based view and dynamic capabilities theory, this study aims to examine the complementarity between market orientations and launch proficiency as a driver of…
Abstract
Purpose
Based on the resource-based view and dynamic capabilities theory, this study aims to examine the complementarity between market orientations and launch proficiency as a driver of new product performance.
Design/methodology/approach
In this research, an on-site survey of Iranian, research and development- intensive, manufacturing firms was carried out to examine the proposed hypotheses. Based on the 179 workable survey responses, a covariance-based structural equation modeling was applied to verify the proposed theoretical model.
Findings
The empirical findings reveal that the effects of market orientation or launch proficiency alone are not significant while the complementarity between them significantly influences new product performance. These research outcomes suggest that this complementarity leads to a bidirectional co-specialization relationship in firms, promoting both market intelligence generation processes and product-launch capabilities, and therefore resulting in superior new product performance.
Originality/value
The current characterization of the resource-based theory signifies that strategic resources merely have potential value and actualizing this value needs complementary organizational capabilities. Furthermore, the literature notably lacks empirical findings supporting these complementarities. Therefore, the findings concerning the bidirectional co-specialization between market orientation and launch proficiency not only provide empirical support for the dynamic capabilities theory but also address recent research calls to identify and calibrate the importance of dynamic capabilities for leveraging market orientation on new product performance.
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Reza Salehzadeh, Maryam Sayedan, Seyed Mehdi Mirmehdi and Parisa Heidari Aqagoli
Green brands are those brands that obtain attributes and benefits related to the reduction of the brands’ environmental impact. Green brand love is a very important issue for…
Abstract
Purpose
Green brands are those brands that obtain attributes and benefits related to the reduction of the brands’ environmental impact. Green brand love is a very important issue for marketing managers. One of the main reasons for this degree of importance is because of the many positive outcomes that green brand love will have for organizations. The purpose of this paper is to evaluate the effect of green brand image, trust and attitude on green brand love among Muslim consumers.
Design/methodology/approach
In this study, a cross-sectional survey is conducted based on the questionnaire method to collect data from a sample of 201 consumers of various automobile brands in Isfahan, Iran. Structural equation modeling is used to test the research hypotheses.
Findings
The findings show that green brand image has a significant direct effect on green brand attitude, love and trust. In addition, the results indicate that green brand attitude and trust have a significant direct effect on green brand love.
Practical implications
Considering the importance of the issue of automobility and environmental harm, this paper offers new insights to marketing managers of the automotive industry in Iran.
Originality/value
This study is among the first to explore the effect of green brand image, trust and attitude on green brand love.
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Mahmood Madhoosh, Mehdi Safari Gerayli, Javad Ramezani, Javad Babaee Khalili and Mehdi Khalilpour
This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of…
Abstract
Purpose
This paper, on the one hand, aims to introduce a framework that helps to identify human rights accounting (HRA) factors and, on the other hand, investigates the effect of accountants’ professional development (APD) on HRA.
Design/methodology/approach
The research design consists of two main parts: (1) Identifying HRA factors through interviews and evaluating the validity and reliability of the presented framework dimensions and (2) Research hypothesis testing through partial least squares in selected firms listed on Tehran Stock Exchange.
Findings
Based on the mixed method of this study, the result in the qualitative part is to provide the HRA framework of the existence of three categories; There are 6 components and 32 themes during 12 interviews. In the quantitative section, the results of the study showed that APD has a significantly positive effect on HRA.
Originality/value
The study contributes to the literature on perceptions of human rights from a social accounting perspective in an emerging economy like Iran. Because human rights accountability is an urgent challenge for companies in today’s society. However, scholars have largely disregarded the role of accounting in the process of holding companies accountable for human rights violations. This study by questioning the relationship between accounting and human rights indicates that urgent measures need to be undertaken to mainstream the legitimate human rights obligations of business entities.
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Mohammad Daneshvar Kakhki, Alan Rea and Mehdi Deiranlou
This study aims to analyze the mediating role of data analytics management capability (DAMC) in the relationship between supply chain integration (SCI) and supply chain agility…
Abstract
Purpose
This study aims to analyze the mediating role of data analytics management capability (DAMC) in the relationship between supply chain integration (SCI) and supply chain agility, adaptability and alignment (Triple-A). It also studies the role of Triple-A supply chains in performance improvement. We develop and present a model based on our proposition and informed by the dynamic capabilities perspective.
Design/methodology/approach
The authors employ meta-analytic structural equation modeling to test the proposed model by analyzing reported statistics of 117 published studies.
Findings
This study’s results describe why some prior research findings are contradictory. For example, researchers have posited mixed findings on the impact of SCI on agility. The results show that SCI and agility do not have a significant direct association, and DAMC mediates their indirect relationship.
Originality/value
The impact of SCI on performance is debatable. SCI permits access to shared resources for competitive advantage; conversely, SCI-induced rigidity may reduce supply chain agility and adaptability. Informed by dynamic capabilities theory, the authors demonstrate that DAMC positively mediates the impact of SCI on performance.
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HamidReza KhakRah, Mehdi Mohammaei, Payam Hooshmand, Navid Bagheri and Emad Hasani Malekshah
The nanofluid flow and heat transfer within a heat exchanger, with different thermal arrangements of internal active bodies, are investigated.
Abstract
Purpose
The nanofluid flow and heat transfer within a heat exchanger, with different thermal arrangements of internal active bodies, are investigated.
Design/methodology/approach
For the numerical simulations, the lattice Boltzmann method is utilized. The KKL model is used to predict the dynamic viscosity of CuO-water nanofluid. Furthermore, the Brownian method is taken account using this model. The influence of shapes of nanoparticles on the heat transfer performance is considered.
Findings
The results show that the platelet nanoparticles render higher average Nusselt number showing better heat transfer performance. In order to perform comprehensive analysis, the heatline visualization, local and total entropy generation, local and average Nusselt variation are employed.
Originality/value
The originality of this work is carrying out a comprehensive investigation of nanofluid flow and heat transfer during natural convection using lattice Boltzmann method and employing second law analysis and heatline visualization.
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Ali Nouri, Mehdi Safari Gerayli, Ebrahim Givaki and Ali Laalbar
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Abstract
Purpose
The aim of this study is to examine the effect of aural accounting (AA) on companies’ stakeholder relationship capability in the Iranian capital market.
Design/methodology/approach
In terms of methodology, this study adopts a mixed approach based on both inductive and deductive foundations. The goal is to develop a comprehensive theoretical framework regarding the feasibility and practical implementation of AA and to assess its impact on the ability to interact with stakeholders. In this research, the components of AA were identified through a meta-synthesis process. Subsequently, data on these variables were collected using a researcher-made questionnaire. Additionally, a standard questionnaire was used to measure the stakeholders' interaction capability. The study used partial least squares structural equation modeling for hypothesis testing. A total of 412 participants, consisting of financial managers and heads of accounting departments of capital market companies, were involved in hypothesis testing.
Findings
The results of this study indicate that AA has a significant and positive impact on companies’ stakeholder relationship capabilities. In other words, AA establishes a bidirectional flow of information, enabling companies to demonstrate a more appropriate response to the changing needs of their stakeholders.
Originality/value
To the best of the authors’ knowledge, this study represents the first research to present a framework for AA and examine its impact on companies' interaction capabilities with stakeholders. Consequently, the findings not only contribute to the expansion of theoretical literature in accounting and financial reporting but also provide multiple practical implications for capital market policymakers and standard setters regarding the potential consequences of AA.