https://www.jamv.ir/ Journal of Accounting and Management Vision en daily 1 Wed, 21 Jan 2026 00:00:00 +0330 Wed, 21 Jan 2026 00:00:00 +0330 https://www.jamv.ir/article_242245.html The present study aimed to investigate the mediating role of financial literacy in the relationship between biased behavior and investment decisions of managers. The research method of this study was correlational in nature and content, which analyzed the correlation relationship using secondary data extracted from the financial statements of companies listed on the Tehran Stock Exchange. On the other hand, the present study was post-event (semi-experimental), that is, it was conducted based on the analysis of past and historical information (financial statements of companies). The study is considered to be applied in terms of its purpose and descriptive-correlation in terms of its method. The statistical population of this study was all companies on the Tehran Stock Exchange during the years 1392 to 1401. The sample used was also selected through the systematic elimination method from the statistical population. Eviews software and Pearson correlation and regression methods were used to analyze the data. The results of statistical data analysis in the fourth chapter showed that there is a relationship between managers' biased behavior and investment decisions. https://www.jamv.ir/article_242330.html The financial self-sufficiency of municipalities, as a fundamental pillar of urban governance, plays a crucial role in achieving sustainable development, enhancing the quality of public services, and reducing reliance on unstable resources. The primary objective of this research is to examine the revenue system and explain the factors influencing the financial self-sufficiency of the Municipality of Tabriz, and to present suitable models for its improvement.This research is applied in purpose and descriptive-analytical in nature, conducted with a mixed-methods approach. In the qualitative phase, to identify the key dimensions, components, and indicators of the revenue system and sustainable financial self-sufficiency, the Delphi method was employed, utilizing the opinions of experts in urban management, public finance, and senior municipal managers. Based on the results from the various Delphi stages, the necessary consensus was reached regarding the main components. In response to the research questions, two proposed models were presented: a systematic model for reforming the revenue structure and a model for strengthening the financial self-sufficiency of the municipality.The research findings indicate that factors such as stable revenues, diversity of income sources, efficiency of the collection system, financial transparency, and risk management play a decisive role in achieving the financial self-sufficiency of the Municipality of Tabriz. The proposed models from this study can serve as a scientific basis for decision-making by urban managers and for reforming the financial systems of municipalities. https://www.jamv.ir/article_242331.html This research examines the effect of financial constraints on financial statement restatements and the moderating role of board independence in this process. The primary objective is to analyze how financial constraints influence the likelihood of financial statement restatements in manufacturing companies listed on the Tehran Stock Exchange.The study employed panel data analysis using information from 120 manufacturing companies listed on the Tehran Stock Exchange from 2017 to 2023. Logistic regression and other statistical models were used for data analysis.The findings indicate that financial constraints have a significant positive impact on financial statement restatements, particularly in companies with high debt. Furthermore, board independence acts as a moderator, mitigating the negative effects of financial constraints. Independent boards, through more rigorous oversight, can prevent financial manipulation and enhance transparency in financial reporting. These results emphasize that strengthening board independence can help prevent financial statement restatements caused by financial constraints. https://www.jamv.ir/article_242332.html Effective decision-making is one of the most crucial tasks for municipal managers in the face of increasing urban management complexities. In this context, Information Technology (IT) and Information Systems (IS) play a decisive role in improving the quality and speed of decision-making. The objective of this research is to explain the effect of IT and IS on the decision-making process in municipal management. This research is applied in purpose and descriptive-survey in nature. The statistical population of the research includes managers, experts, and staff related to the managerial, financial, and IT domains in the Tabriz Municipality. Data collection was carried out through a questionnaire based on theoretical foundations and previous studies, and the validity and reliability of the research tool were confirmed using standard methods. For data analysis and testing the relationships between variables, Structural Equation Modeling (SEM) with the Partial Least Squares (PLS-SEM) approach and SmartPLS software were used. The research findings indicate that IT and IS have a significant impact on improving the decision-making process of municipal managers. They facilitate more informed and effective decision-making by enhancing access to timely information, increasing information accuracy and comprehensiveness, and reducing uncertainty. The results of this research can provide a suitable basis for policymakers and urban managers to make targeted investments in IT infrastructure and develop IS within municipalities. https://www.jamv.ir/article_242333.html In today’s dynamic and ever-changing environments, public organizations, especially municipalities, face increasing challenges in responding swiftly and effectively to citizens’ needs. Among these, organizational agility has emerged as a fundamental requirement for improving performance and the quality of public services. On the other hand, advancements in information technology and extensive investments in this domain do not necessarily lead to increased organizational agility unless supported by appropriate IT human resources competencies. Moreover, IT costs can play a decisive role in either strengthening or weakening the impact of these competencies.Accordingly, the main aim of this study is to analyze the role of IT human resources competencies in enhancing organizational agility, taking into account the moderating effect of IT costs in the Tabriz Municipality. This research is applied in nature and, methodologically, it is a descriptive-correlational survey. The statistical population includes employees and managers of Tabriz Municipality, from which a stratified random sampling method was used for selecting the sample. Data was collected through a standard questionnaire, and its validity and reliability were confirmed via convergent and divergent validity indices, as well as composite reliability.For data analysis and hypothesis testing, structural equation modeling with the Partial Least Squares (PLS) approach using SmartPLS software was employed. The findings indicated that IT human resources competencies have a positive and significant effect on organizational agility, and this relationship is strengthened by IT costs. Additionally, the results suggest that appropriate management of IT investments, alongside the development of human competencies, can play an effective role in increasing organizational responsiveness, flexibility, and adaptability.The outcomes of this study, besides enriching the theoretical literature on organizational agility in the public sector, provide important managerial implications for municipal managers regarding the alignment of human resources and technological investments. https://www.jamv.ir/article_242334.html The revival of industrial policy in the last decade, particularly in emerging low-carbon industries, has challenged dominant expectations in the social science literature. Contrary to theories that see industrial interventionism as largely the preserve of centralized states or that attribute distinct models of innovation policy to different types of capitalism, recent experience shows that liberal economies have also resorted to interventionist instruments, while some coordinated economies have made use of market-based mechanisms. This article argues that the diversity of green industrial policy strategies cannot be explained simply by reference to the type of political regime or institutional tradition; rather, these strategies are shaped at the sectoral level and in the face of specific challenges to industrial development. In this regard, a theoretical framework is presented that distinguishes between two dimensions: (1) policy orientation (targeted versus open) and (2) the main actors guiding financial and technological decisions (state-driven versus firm-driven). The choice of policy strategy is shown to be a function of two key variables: the level of technological uncertainty and the position of the domestic industry in global value chains, whether the chain is emerging or mature and whether the domestic industry is new or established. A comparative analysis of the cases of China, the European Union, the United Kingdom, and Iran suggests that the combination of these two variables leads to distinct patterns of industrial intervention. In situations where industries are at the periphery of the value chain and technological uncertainty is high, state-driven interventions or declarative policies without an established technological path are more likely; in contrast, in more mature or established industries, more open and firm-driven instruments are more prevalent. https://www.jamv.ir/article_242335.html In the current conditions, information technology plays a strategic role as one of the key factors in achieving organizational goals within public institutions, enhancing the efficiency, effectiveness, and accountability of organizations. Municipalities, as complex and service-oriented organizations, require effective strategic planning in the field of information technology to cope with environmental changes and the increasing expectations of citizens. One of the fundamental prerequisites for this type of planning is a precise understanding of the level of information technology maturity and its alignment with organizational goals. However, evidence indicates that in many municipalities, there is a significant gap between information technology capabilities and the strategic requirements of the organization. The aim of this research is to analyze the level of information technology maturity and its alignment with the organizational goals of Tabriz Municipality within the framework of strategic information technology planning. This study is applied in terms of purpose and descriptive-survey in terms of method. The statistical population of the research includes managers, experts, and employees related to the field of information technology and planning in Tabriz Municipality, selected through simple random sampling. The data collection tool was a standardized questionnaire based on theoretical foundations and previous studies in the field of information technology maturity and alignment. The content validity of the questionnaire was confirmed by experts, and its reliability was verified using Cronbach's alpha coefficient. The data were analyzed using SPSS software, employing descriptive and inferential statistics. The findings of the study indicated that the level of information technology maturity in Tabriz Municipality is assessed as medium, and the alignment of information technology with organizational goals, particularly in strategic and managerial dimensions, requires improvement. The results of this research can assist urban managers in identifying existing gaps and developing realistic programs to enhance strategic information technology planning. https://www.jamv.ir/article_242337.html Various studies have shown that professionals and occupations requiring decision-making are more exposed to this bias than others. Overconfident managers impose significant costs on shareholders by making incorrect investments, overutilizing internal cash flows, and not distributing them. In this regard, the objective of the present study is to investigate the relationship between capital structure decisions and managerial overconfidence in family firms listed on the Tehran Stock Exchange during the period 142 (2017–2024) (142 firms). To this end, using a field study and document mining approach, the extracted information has been tested and analyzed using descriptive statistics and a panel data model with a multivariate regression approach. The results from hypothesis testing indicated: a significant direct relationship exists between capital structure decisions and managerial overconfidence. Furthermore, a significant direct relationship also exists between capital structure decisions and managerial overconfidence in family firms https://www.jamv.ir/article_242338.html The purpose of the current research is to investigate the relationship between money laundering and infrastructure quality with the moderating effect of the power of auditing and reporting standards. This research is descriptive in nature and methodology, and applied in terms of objective. Since the current research analyzes the existing state of variables by collecting information from past data, it is categorized as a descriptive study of the ex-post facto type. In conducting this research, 3 hypotheses were formulated, and 122 companies were selected through systematic elimination sampling for the 8-year period between 2015 and 2022. The data related to the research variables were collected and analyzed using the Eviews statistical software after being compiled in Excel. The results from testing the hypotheses indicated that there is a significant direct relationship between money laundering and infrastructure quality. There is also a relationship between money laundering and infrastructure quality with the moderating effect of auditing standards. Furthermore, a significant direct relationship exists between money laundering and infrastructure quality with the moderating effect of reporting https://www.jamv.ir/article_242339.html The present research was conducted with the aim of assessing the impact of the reward and punishment management system on employee performance indicators in the implementation of urban development projects in Tabriz Municipality. This research is descriptive-analytical and survey-based, with its statistical population being the technical and executive staff of the city’s urban development projects. Data were collected using standard questionnaires, and the LISREL software was utilized for structural equation modeling to test hypotheses and analyze the structural relationships among variables. The results obtained from the model analysis indicated that the reward and punishment management system has a positive and significant impact on improving employees’ performance indicators; in such a way that a competency-based reward system is considered one of the strongest predictors of performance. Consequently, to enhance the productivity and effectiveness of project implementation, the reform and precise execution of a comprehensive and fair motivational system in Tabriz Municipality are essential https://www.jamv.ir/article_242340.html Municipalities, as the primary institutions of urban management, play a fundamental role in achieving sustainable development, providing public services, and enhancing the quality of citizens’ lives. However, the performance of many of the country’s municipalities, especially in the area of securing and managing revenue sources, faces structural challenges and pathologies that can affect the efficiency of urban management. The objective of the present study is the pathology of municipal performance within the urban management structure, with an emphasis on revenue sources, conducted as a case study in the Municipality of Tabriz. This research is applied in purpose and descriptive-analytical in method. The statistical population includes managers, deputies, experts, and personnel related to the financial, budgeting, planning, and revenue sectors of the Municipality of Tabriz. The required data were collected using a researcher-made questionnaire, whose validity was confirmed through expert opinions and its reliability through Cronbach’s alpha coefficient. Data analysis was performed using SPSS software at both descriptive and inferential statistical levels, and the Analytic Hierarchy Process (AHP) method was employed to prioritize and determine the significance level of the identified pathologies. The research findings indicate that the high dependence of the Municipality of Tabriz on unstable revenues, weakness in diversifying sustainable revenue sources, lack of long-term financial planning, and the inefficiency of management structures are among the most significant pathologies affecting municipal performance. The results obtained from the Analytic Hierarchy Process demonstrate that reforming the revenue system and strengthening sustainable resources play a decisive role in improving the financial and managerial performance of the municipality. Finally, suggestions are presented for improving the revenue structure and enhancing the efficiency of urban management in the Municipality of Tabriz https://www.jamv.ir/article_242341.html The purpose of this research is to explain the mechanism of the impact of municipal accounting information systems on financial information quality with an information technology capabilities approach. This research is applied in terms of its objective and descriptive-survey in terms of its nature. The statistical population of the research consists of all employees in the financial, accounting, and information technology departments of the Tabriz Municipality. The statistical sample was determined using the random sampling method and based on Cochran's formula. The data collection tool was a standard questionnaire, and its face and content validity were confirmed. The reliability of the tool was confirmed using Cronbach's alpha coefficient and composite reliability. The research data were analyzed using Structural Equation Modeling (SEM) and appropriate statistical software. The research findings showed that accounting information systems have a positive and significant impact on the information technology capabilities of the Tabriz Municipality, and these capabilities significantly lead to the improvement of financial information quality. The results also indicate that information technology capabilities play a significant mediating role in the relationship between accounting information systems and financial information quality. These findings suggest that achieving high quality financial information in municipalities relies more on the development of technological capabilities and the effective utilization of these systems than on the mere implementation of accounting information systems. The results of this research can help managers and policymakers of municipalities in improving financial management, increasing information transparency, and enhancing financial accountability, and can pave the way for adopting a strategic approach to investment and development of accounting information systems based on information technology capabilities. https://www.jamv.ir/article_242342.html This study aims to explain the service innovation pattern in urban organizations, emphasizing the roles of ethical leadership and information and communication technology (ICT), while considering the mediating role of employees' psychological capital. The research is applied in terms of its objective and descriptive-survey in terms of methodology. The statistical population includes employees of the Tabriz Municipality, and data were collected using standard questionnaires. Data analysis was performed using structural equation modeling with SmartPLS software. The results indicated that ethical leadership and ICT have a positive and significant impact on psychological capital and service innovation behavior. Furthermore, psychological capital plays a significant mediating role in these relationships. The findings can guide urban managers in designing human resource and technological policies to enhance service innovation. https://www.jamv.ir/article_242343.html In today's dynamic and competitive banking system, enhancing organizational performance requires factors beyond financial and physical resources. Among these, social capital, as a network of relationships based on trust, norms, and shared values, plays a crucial role in facilitating collaboration among departments, branches, and employees. On the other hand, information technology, by creating new communication platforms, rapid data processing, and knowledge sharing, lays the groundwork for increased coordination and cohesion in the supply chain of banking services. The combination of these two factors can act as a strategic competitive advantage, strengthening internal and inter-bank supply chain collaboration, and ultimately leading to improved organizational performance. Social capital, as an intangible resource, leads to increased intellectual capital and organizational trust. Furthermore, according to the technological capabilities theory, information technology is a key factor in facilitating collaboration, information sharing, and rapid decision-making in the financial services supply chain. In terms of objectives, the present research is applied, in terms of methodology, it is descriptive-correlational, and in terms of data collection, the research method is field-based. The statistical population of this research consists of all managers and staff at the headquarters of the Welfare Bank of Workers in Mazandaran Province, numbering 653 individuals. According to Morgan's table, this number was determined to be 242 individuals, who were selected using convenience non-probability sampling. The research findings indicated that the dimensions of social capital have a positive and significant impact on supply chain collaboration, and the dimensions of information technology also have a positive and significant impact on user satisfaction. User satisfaction also has a positive impact on supply chain collaboration, and supply chain collaboration has a positive and significant impact on the performance of the Welfare Bank of Workers. https://www.jamv.ir/article_242344.html The present study examines the effect of transfer pricing, book–tax differences, and underinvestment on tax avoidance practices in the Tehran Stock Exchange. Methodologically, the study is descriptive in nature and applied in purpose. Since the current status of the variables was analyzed through the collection of historical data, the research is classified as descriptive and ex post facto. The variables are quantitative, and the data were gathered from the website of the Securities and Exchange Organization. Three hypotheses were formulated, and 144 firms were selected through systematic elimination sampling for a six‑year period from 2019 to 2024. After data collection in Excel, the variables were analyzed using EViews and Stata statistical software. The results of hypothesis testing indicate that transfer pricing has a direct effect on tax avoidance practices, book–tax differences have a direct effect on tax avoidance practices, and underinvestment also has a direct effect on tax avoidance practices. https://www.jamv.ir/article_242345.html This research was primarily conducted with the aim of identifying and analyzing the key factors influencing failure (or delay/deviation from schedule) in urban development projects executed by the Tabriz Municipality. Subsequently, the impact of organizational learning structure and culture, as an intervening variable, on the improvement and enhancement of management capabilities in confronting these challenges has been assessed. In terms of nature, the present research is descriptive-analytical, and in terms of data collection methodology, it is survey-based. The statistical population includes managers, experts, and key stakeholders involved in the urban development projects of Tabriz Municipality, and data were collected through standard questionnaires. For statistical analysis, appropriate statistical software and specifically, the T-Test were used to assess the hypotheses. The results indicate that factors such as insufficient planning, technical-engineering challenges, and inefficiencies in change management have the largest share in project failures. Furthermore, the findings confirm that the presence of a strong organizational learning model (including knowledge exchange capability and adaptability) has a significant correlation with the increased perceived project management team capabilities in problem-solving and effective decision-making. Consequently, strengthening the organizational learning culture within the Tabriz Municipality acts not only as a qualitative advantage but also as a statistically significant factor in reducing risks and increasing the success of urban development projects. Therefore, it is recommended that policies for knowledge acquisition, development, and sharing be institutionalized within the organizational structure of the entity https://www.jamv.ir/article_199001.html Today, corporate social responsibility and green human resource management are linked as two basic concepts in management literature. Although so far, numerous researches have been developed in both fields in parallel, it is necessary to investigate the relationship between both concepts and their impact on environmental outcomesand corporate performance more deeply. Therefore, the purpose of the study is to investigate the impact of corporate social responsibility on company performance, considering possible mediation; Green human resource management and environmental outcomes were considered. Data were collected by distributing and completing online 420 seven-choice Likert standard questionnaires with 34 items in hotels with more than 50 employees and hree-star category or higher in Isfahan and analyzed using the method of structural equations based on variance (partial least squares). Corporate social responsibility has a direct and significant effect on the performance of Isfahan's hotel industry. Also, indirectly and with two mediating variables of green human resource management and environmental outcomes, corporate social responsibility has a positive and significant effect on the performance of Isfahan's hotel industry. Examining and comparing the direct and indirect effects shows that with the two mediating variables of green human resource management and environmental outcomes, the impact of corporate social responsibility on performance decreases from 0.321 to 0.128. By improving the management of green human resources and environmental outcomes, organizations help their human resources to be proud of their company's role in protecting the environment, which not only strengthens the commitment of human resources towards their organizations. It is possible, but they can achieve successful environmental outcomes by developing abilities, motivations and opportunities such as attracting and selecting human forces interested in green (environmental) issues. Also, the results of the study contribute significantly to the literature of corporate social responsibility and green human resource management, as well as the practical participation of managers.