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The purpose of this paper is to propose how to minimize the risks of implementing business process reengineering (BPR) by measuring readiness. For this purpose, the paper proposes an assessment approach for readiness in BPR efforts based on the critical success and failure factors.

A relevant literature review, which investigates success and failure indicators in BPR efforts is carried out and a new categorized list of indicators are proposed. This is a base for conducting a survey to measure the BPR readiness, which has been run in two companies and compared based on a diamond model.

In this research, readiness indicators are determined based on critical success and failure factors. The readiness indicators include six categories. The first five categories, egalitarian leadership, collaborative working environment, top management commitment, supportive management, and use of information technology are positive indicators. The sixth category, resistance to change has a negative role. This paper reports survey results indicating BPR readiness in two Iranian companies. After comparing the position of the two cases, the paper offers several guidelines for amplifying the success points and decreasing failure points and hence, increasing the rate of success.

High‐failure rate of BPR has been introduced as a main barrier in reengineering processes. In addition, it makes a fear, which in turn can be a failure factor. This paper tries to fill the gap in the literature on decreasing risk in BPR projects by introducing a BPR readiness assessment approach. In addition, the proposed questionnaire is generic and can be utilized in a facilitated manner.

This study aims to assess the effect of knowledge management (KM) development and emotional intelligence (EI) on the productivity of librarians regarding the mediating role of job motivation (JM) and job feedback (JF).

This study was carried out in two phases. First, the variables affecting the productivity of librarians were identified and selected through an explorative study and by surveying their opinions. Then, the theoretically designed model was administered to 312 librarians at Iranian public libraries. A questionnaire was used to collect data, and the structural equation modelling technique was used to analyse data.

The results of this study showed that KM and EI, mediated by JM and JF, had a positive and significant effect on developing the librarians’ productivity. The results also revealed that JF had a positive effect on JM and that JF was more effective on productivity than JM. This study marginally proved the direct effect of KM and EI on productivity where KM was more effective than EI on productivity. Knowing the effects of organizational and individual factors on the higher productivity of librarians in public libraries will help library managers make more efficient use of those factors in developing the capabilities of librarians and enhancing productivity.

This study is one of the few studies of its kind that facilitates the perception of the concept of productivity in public libraries and also the assessment of the effects of organizational and individual factors on the librarians’ productivity.

The purpose of this paper is to emphasize the relationship between managerial ability, earnings management, internal control quality and audit fees to establish whether or not there is a significant relationship between the variables of managerial ability, earnings management, internal control quality and the audit fees.

The study sample includes 190 listed companies on the Tehran Stock Exchange during 2009–2016. Research hypotheses were tested using the statistical methods of multivariable linear regression and data envelopment analysis pattern.

The obtained results indicate that there is a significant and direct relationship between managerial ability and internal control quality as well as real earnings management and internal control quality. Based on the results obtained from the second hypothesis, the authors could claim that there is an inverse and significant relationship managerial ability and audit fees. The third hypothesis also revealed that in companies with lower audit fees, there is a stronger relationship between managerial ability and internal control quality. The results of related tests show no significant relationship between accrual-based earnings management and internal control quality.

This paper is the first study in Iran whose main focus is on the relationship between managerial ability, earnings management, internal control quality and audit fees.

This study aims to address the following research questions: (1) What are the theoretical frameworks and areas of study that influence the development of service ecosystems? and (2) To what extent does a service ecosystem align with the theoretical concepts presented in other research contexts within the study areas, thereby transforming the fundamental structure of the core concept?

We conducted a bibliometric systematic literature review, analyzing 280 papers from a sample of 52 journals listed in the Association of Business Schools (ABS). The review covered the period between 2004 and 2022, and we utilized co-citation analysis, multi-dimensional scaling analysis and hierarchical cluster analysis (HCA) on a total of 2,614 citations.

This study employs co-citation analysis to identify the conceptual structure of the service ecosystem based on highly cited papers. Additionally, we utilize multidimensional scaling (MDS) to uncover key approaches driving service ecosystem research. Through HCA and network analysis, we examine the research scope and its development, emphasizing theory-driven approaches. By combining quantitative and qualitative analysis, we explore the interrelationships between scope, domain and evolution. This comprehensive analysis allows us to delve deeply into the study of service ecosystems. To broaden the research scope, we propose a conceptual framework for comparing the main components of a service ecosystem. The current paper clarifies the service ecosystem's intellectual structure, including service performance, humanistic approach, sustainable innovations and service reflexivity and reformation and proposes a prospective research framework for specialists and researchers by introducing a metaverse service ecosystem.

For the first time, the findings of this study shed light on processes that facilitate the flow of technologies, business models and markets through social structures, ultimately contributing to social change. In service-based systems, the development and application of a more humanistic approach within and surrounding social service ecosystems are crucial as they evolve. Therefore, adopting a dynamic and multifaceted approach offers valuable insights into the drivers of value creation.

Considering the importance of innovation in organizations and the formation of innovative behaviors (IBs) in the life of the organization, the authors study the effect of moderating social capital (SC) and gender in the link between knowledge sharing (KS), including sharing best practices and sharing mistakes with IB.

In this research, a random sampling method was used. A questionnaire was completed by 310 employees working in five prestigious companies in the energy sector located in Mashhad province, Iran.

The findings of the research indicate the influence of KS on IB. Also, SC moderates the effect of KS on IB. However, the moderating effect of gender was not significant, sharing best practices more likely to lead IB in women. Moreover, the men are more likely to show IB as they share their mistakes in comparison with women.

This research aims to break the black box on the link between employee KS and his/her own innovativeness, which is not frequently investigated. To the authors' best knowledge, there is a lack of deep empirical study that has delved into analyzing the impact of gender-groups and SC on this relation.

The aim of this study is to examine the effect of organizational levers and information technology (IT) absorptive capacity on librarians' innovation.

This survey-analytic study investigated the librarians who were working in the libraries of the medical sciences universities in Iran. The data were collected using a researcher-made questionnaire distributed randomly among the members of the sample. The SEM and the LISREL software for data analysis were used.

It was found that the librarians' job autonomy and fairness of rewards had an effect on acquiring new knowledge and applying transformed knowledge. Although the results did not confirm the effect of the librarians' job autonomy on knowledge assimilation and transformation, they showed a direct and positive effect of fairness of rewards on knowledge assimilation and transformation. Furthermore, this study confirmed the effect of acquiring and applying new knowledge about the library IT on enhancing the librarians' innovation. The effect of knowledge assimilation and transformation, from the application of IT in libraries, on the librarians' innovation was not confirmed.

Learning about the effect of organizational levers on librarians' knowledge absorptive capacities, in terms of applying technologies, to create innovation is an important issue. This will elucidate the gaps of disregarding the effect of organizational levers and librarians' knowledge absorptive capacities on librarians' innovation, and will pave the way for better planning to achieve the libraries' innovative goals.

This is among the few articles that have helped to fill the existing theoretical and research gap in knowledge absorptive capacity in Library and Information Science (LIS). In addition, this article has made a valuable contribution to understanding the role of IT knowledge absorptive capacity as a mediator variable between the organizational levers and librarians' innovation.

This research is an empirical study that addresses whether knowledge resources impact on, or do not impact on, innovation development and if this impact is mediated by dynamic capabilities in the medical tourism sector in Mashhad city, Iran.

A quantitative research methodology was applied and questionnaires were used for data collection in this study. A total of 108 questionnaires were collected of which 102 questionnaires were valid. Data were analyzed using structural equation modelling technique.

Empirical evidence obtained from the study reveals that the dynamic capability of learning plays a significant role in transforming knowledge resources into innovation in the medical tourism sector. The mediating role of coordinating capability in the relationship between explicit and tacit knowledge and innovation is considerable and it influences human capital, as well. Sensing capability also exhibits some degree of a mediating role; however, integrating capability is not influential and its role in transforming explicit knowledge to innovation is rejected.

Most studies on innovation in medical tourism focused on market and its typology, and neglected the role of knowledge resources and dynamic capabilities. The current study bridges this gap and thus contributes to the scientific literature.

This study aims to assess the effect of the COVID 19 on small and medium-sized family firms’ risk-taking in Iraq.

Data was collected by distributing the questioners. The statistical population consists of 600 employers and small and medium-sized family and non-family firm managers. Hypothesis analysis was carried out after evaluating the questionnaire’s validity and reliability using the structural equation method.

The results indicate that COVID 19 influences small and medium-size family and non-family firms’ risk-taking.

Since no study carried out so far on the effect of COVID 19 on risk-taking of family and non-family Iraqi small- and medium-enterprise firms and since the political-economic condition of Iraq has been affected recently due to the presence of ISIS, its effects, as well as the civil war that taken place before COVID 19, assessing such a topic can contribute to the development of science and knowledge in this field.

This study aims to investigate the effect of the dynamics and potential of the board of directors on investment efficiency and the comparability of financial information in companies listed on the Tehran Stock Exchange.

The number of observations for this study includes 1,218 observations from companies listed on the Tehran Stock Exchange during 2014–2020. The authors used econometric statistical methods such as multiple linear regression, the Chow and Hausman test and the Kendall correlation coefficient using Eviews software to conduct the research. To measure the board’s effectiveness, two variables are used, including board dynamics and potential.

The results showed a positive and significant relationship between dynamics, board potential and investment efficiency. Also, no significant relationship was observed between the board dynamics and the comparability of financial information. Finally, a positive and significant relationship exists between the board’s potential and the comparability of financial information.

The importance of this research is the use of board proxies, including the dynamics and potential of the board. In addition, other variables of board characteristics, such as size, independence, ownership and gender, and the relationship between these variables with investment efficiency and comparability of financial information, have been examined in this study.

The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.

The research is a descriptive survey and statistical population consists of independent auditors. The field survey and questionnaire were used for data collection.

Findings can raise auditors’ awareness of management fraud motivations. It can help regulators and authorities in both countries as well as other emerging markets for establishing suitable rules and regulation.

This paper’s contribution was in identifying and comparing management’s motivations to commit financial reporting fraud in two emerging markets including Iraq and Iran.