Journal of Accounting and Management Vision

Keyword Index

A

Accountability Challenges and obstacles to implementing effective inspections in the municipal administrative structure [Volume 8, Issue 104, 2025, Pages 122-142]
Accounting Investigating the impact of blockchain and artificial intelligence on the efficiency and transformation of financial accounting [Volume 8, Issue 102, 2025, Pages 45-58]
Accounting Markets and the spontaneous emergence of double-entry accounting [Volume 8, Issue 106, 2025, Pages 68-76]
Accounting Professional ethics in accounting and the consequences of financial misconduct [Volume 8, Issue 108, 2025, Pages 37-48]
Accounting Application of accounting software and administrative automation in the public sector with regard to the mediating role of technological supervision (Case study: State-owned banks in Qazvin city) [Volume 8, Issue 108, 2025, Pages 49-67]
Accounting Education Reinventing accounting education in the age of artificial intelligence and sustainability: Providing an integrated framework based on digital competencies, professional judgment, and adaptive learning [Volume 8, Issue 107, 2025, Pages 167-187]
Accounting Education Threats,,, challenges and opportunities of artificial intelligence in accounting education [Volume 8, Issue 108, 2025, Pages 78-88]
Accounting Education Critical Thinking in Accounting Education: Revisiting Competencies and Educational Necessities in the Era of the Fourth Industrial Revolution [Volume 8, Issue 109, 2025, Pages 114-125]
Accounting Information System The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals) [Volume 8, Issue 101, 2025, Pages 33-50]
Accounting Profession A systematic review of the role and position of accountants in establishing the taxpayer system and digitizing the Iranian tax system [Volume 8, Issue 107, 2025, Pages 153-166]
Accounting Software Application of accounting software and administrative automation in the public sector with regard to the mediating role of technological supervision (Case study: State-owned banks in Qazvin city) [Volume 8, Issue 108, 2025, Pages 49-67]
Accrual Accounting The effect of implementing accrual accounting in the public sector with a moderating role on the availability of financial resources (Case study: Tehran Province Municipalities) [Volume 8, Issue 102, 2025, Pages 122-144]
Activity-Based Costing (ABC) Using advanced AI in activity-based costing (ABC) for advanced cost management [Volume 8, Issue 102, 2025, Pages 16-26]
Administrative inspection Challenges and obstacles to implementing effective inspections in the municipal administrative structure [Volume 8, Issue 104, 2025, Pages 122-142]
Advertising Effectiveness Identifying and prioritizing factors affecting the effectiveness of advertising in online sales networks [Volume 8, Issue 102, 2025, Pages 223-234]
Agency costs The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 104, 2025, Pages 322-338]
Algorithmic Fairness The impact of artificial intelligence on interpersonal behavior and the key dimensions of employees’ interpersonal conduct (including teamwork and organizational trust) [Volume 8, Issue 109, 2025, Pages 231-242]
Ambiguity in earnings Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity. [Volume 8, Issue 102, 2025, Pages 95-105]
Analytic Hierarchy Process (AHP) Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources. [Volume 8, Issue 110, 2025, Pages 158-168]
Artificial intelligence Review and evaluation of the adoption of artificial intelligence technology in management accounting [Volume 8, Issue 100, 2025, Pages 210-228]
Artificial intelligence The Role of Artificial Intelligence in the Transformation of Banking Services A Conceptual Model of the Interaction between AI-Based Security and Customer Loyalty in Financial Services [Volume 8, Issue 101, 2025, Pages 175-186]
Artificial intelligence AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency. [Volume 8, Issue 101, 2025, Pages 221-225]
Artificial intelligence Investigating the impact of blockchain and artificial intelligence on the efficiency and transformation of financial accounting [Volume 8, Issue 102, 2025, Pages 45-58]
Artificial intelligence Application of new technologies in urban management [Volume 8, Issue 103, 2025, Pages 221-234]
Artificial intelligence The role of artificial intelligence in improving performance and risk management in leasing companies [Volume 8, Issue 105, 2025, Pages 350-362]
Artificial intelligence Designing an artificial intelligence model in carrying out accounting operational processes [Volume 8, Issue 106, 2025, Pages 96-115]
Artificial intelligence The impact of using artificial intelligence on organizational efficiency (case study of the Tehran Tax Affairs Organization) [Volume 8, Issue 107, 2025, Pages 12-17]
Artificial intelligence The Impact of Generative Artificial Intelligence on the Quality of Professional Judgment of Financial Accountants in the Reporting and Disclosure Process [Volume 8, Issue 107, 2025, Pages 280-292]
Artificial intelligence The impact of new financial technologies (FinTech) and artificial intelligence on the transparency and efficiency of Iran's tax system [Volume 8, Issue 108, 2025, Pages 1-16]
Artificial intelligence Examining the Impact of Customer Perception of Big Data and Artificial Intelligence on Customer Behavior Prediction and Service Personalization [Volume 8, Issue 108, 2025, Pages 68-77]
Artificial intelligence Threats,,, challenges and opportunities of artificial intelligence in accounting education [Volume 8, Issue 108, 2025, Pages 78-88]
Artificial intelligence Designing an AI-Driven Banking Operating Model [Volume 8, Issue 108, 2025, Pages 139-147]
Artificial intelligence Transition from traditional enterprise risk management to intelligent decision-based enterprise risk management: The role of artificial intelligence in risk aggregation and value creation [Volume 8, Issue 108, 2025, Pages 202-220]
Artificial intelligence The role of internal audit in the development of artificial intelligence [Volume 8, Issue 109, 2025, Pages 23-34]
Artificial Intelligence' "The role of artificial intelligence in improving tax revenues, institutional quality, and economic growth" [Volume 8, Issue 108, 2025, Pages 124-138]
Artificial Intelligence (AI) Using advanced AI in activity-based costing (ABC) for advanced cost management [Volume 8, Issue 102, 2025, Pages 16-26]
Artificial Intelligence (AI) Reinventing accounting education in the age of artificial intelligence and sustainability: Providing an integrated framework based on digital competencies, professional judgment, and adaptive learning [Volume 8, Issue 107, 2025, Pages 167-187]
Artificial Intelligence (AI) The impact of artificial intelligence on interpersonal behavior and the key dimensions of employees’ interpersonal conduct (including teamwork and organizational trust) [Volume 8, Issue 109, 2025, Pages 231-242]
Assessment of the status of information technology Analysis of IT Maturity Level and Alignment with Organizational Goals of the Municipality within the Framework of IT Strategic Planning. [Volume 8, Issue 110, 2025, Pages 102-116]
Asymmetric Cost Behavior Investigating the impact of environmental, social and governance (ESG) performance on asymmetric cost behavior in companies listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 302-311]
Asymmetric information The Impact of Market Inefficiencies on Company Valuation Forecasting [Volume 8, Issue 103, 2025, Pages 122-132]
Audit Committee Audit services and financial reporting quality with emphasis on the role of the audit committee's accounting expertise [Volume 8, Issue 104, 2025, Pages 285-306]
Audit Committee Characteristics The effect of audit committee characteristics on company value considering the role of audit report delay in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 49-72]
Audit committee effectiveness The mediating role of risk management in the relationship between audit committee effectiveness and corporate sustainability performance. [Volume 8, Issue 100, 2025, Pages 198-209]
Audit Committee Independence Investigating the role of audit committee independence in the relationship between environmental and social performance with the cost of debt and financial performance. [Volume 8, Issue 106, 2025, Pages 31-50]
Audit complexity Examining the relationship between audit complexity and performance volatility [Volume 8, Issue 103, 2025, Pages 195-205]
Audit Fee Analyzing the Relationship between Audit Fees and Investment Efficiency with an Emphasis on Role of Corporate Governance and Risk Management [Volume 8, Issue 104, 2025, Pages 225-242]
Audit fees Investigating the relationship between government institutional ownership and investor sentiment with audit fees [Volume 8, Issue 100, 2025, Pages 242-252]
Audit fees تأثیر تعدیل کننده تخصص حسابرس در صنعت بر رابطه بین افشای ارزش منصفانه و حق الزحمه حسابرسی [Volume 8, Issue 108, 2025, Pages 17-36]
Auditing standards Are auditing standards important? [Volume 8, Issue 101, 2025, Pages 20-32]
Auditor Industry Specialization تأثیر تعدیل کننده تخصص حسابرس در صنعت بر رابطه بین افشای ارزش منصفانه و حق الزحمه حسابرسی [Volume 8, Issue 108, 2025, Pages 17-36]
Audit Quality Are auditing standards important? [Volume 8, Issue 101, 2025, Pages 20-32]
Audit Quality Analyzing the Impact of Signing Auditors' Cognitive Heterogeneity on the Quality of Audit Reports: A Study Based on Empirical Evidence [Volume 8, Issue 101, 2025, Pages 271-286]
Audit Quality Impact of financial ratios on the relationship between blockchain technology and audit quality [Volume 8, Issue 102, 2025, Pages 83-94]
Audit Quality The impact of reduced reporting requirements on audit quality [Volume 8, Issue 107, 2025, Pages 74-84]
Audit Report Analyzing the Impact of Signing Auditors' Cognitive Heterogeneity on the Quality of Audit Reports: A Study Based on Empirical Evidence [Volume 8, Issue 101, 2025, Pages 271-286]
Audit Report Delay Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange [Volume 8, Issue 103, 2025, Pages 133-146]
Audit Report Delay The effect of audit committee characteristics on company value considering the role of audit report delay in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 49-72]
Audit Report Lag The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag. [Volume 8, Issue 110, 2025, Pages 271-282]
Audit Report Users Pervasive material misstatements: The expectation gap between auditors and users of audit reports [Volume 8, Issue 107, 2025, Pages 18-35]
Audit Services Audit services and financial reporting quality with emphasis on the role of the audit committee's accounting expertise [Volume 8, Issue 104, 2025, Pages 285-306]

B

Bank The Analyses of Financial Innovation Impact on Banks Risk Management [Volume 8, Issue 104, 2025, Pages 243-256]
Banking System Analyzing the effect of legal restrictions and requirements on the efficiency of the banking system in financing production projects [Volume 8, Issue 104, 2025, Pages 98-105]
Bank market power Investigating the relationship between bank market power, company performance, financing costs, and capital structure of companies listed on the Tehran Stock Exchange. [Volume 8, Issue 106, 2025, Pages 179-198]
Banks The relationship between the provision for doubtful accounts receivable and the stability of banks with the moderating role of major shareholders. [Volume 8, Issue 101, 2025, Pages 70-80]
Bank Size Investigating the impact of internal organizational factors on bank profitability in the Iranian capital market [Volume 8, Issue 102, 2025, Pages 235-249]
Behavioral biases Empirical Analysis of the Conceptual Model of the Impact of Artificial Intelligence on the Decision-Making Efficiency of Retail Investors [Volume 8, Issue 108, 2025, Pages 148-171]
Behavioral Dispositions (Mental Habits) Critical Thinking in Accounting Education: Revisiting Competencies and Educational Necessities in the Era of the Fourth Industrial Revolution [Volume 8, Issue 109, 2025, Pages 114-125]
Behavioral Finance The role of coaching in improving decision-making skills and controlling emotions of financial market traders [Volume 8, Issue 101, 2025, Pages 81-101]
Behavioral Finance The role of financial technology (FinTech) in controlling emotions and improving trading discipline of Forex and cryptocurrency traders [Volume 8, Issue 107, 2025, Pages 188-207]
Behavioral Volatility The Impact of Market Inefficiencies on Company Valuation Forecasting [Volume 8, Issue 103, 2025, Pages 122-132]
Beta Coefficient Systematic Risk Analysis and Correlation of Stock Returns of Foolad Mobarakeh with the Tehran Stock Exchange's All-Share Index [Volume 8, Issue 109, 2025, Pages 243-252]
Big Data Examining the Impact of Customer Perception of Big Data and Artificial Intelligence on Customer Behavior Prediction and Service Personalization [Volume 8, Issue 108, 2025, Pages 68-77]
Blockchain Investigating the impact of blockchain and artificial intelligence on the efficiency and transformation of financial accounting [Volume 8, Issue 102, 2025, Pages 45-58]
Blockchain technology The role of blockchain technology in transparency of the supply chain and increasing customer trust [Volume 8, Issue 101, 2025, Pages 226-239]
Blockchain technology Impact of financial ratios on the relationship between blockchain technology and audit quality [Volume 8, Issue 102, 2025, Pages 83-94]
Blockchain technology The role of blockchain technologies in transparency and corruption control in municipal contracts [Volume 8, Issue 107, 2025, Pages 85-96]
Board Composition The effect of ownership structure, board composition, and CEO dominance on a company's deleveraging policy [Volume 8, Issue 104, 2025, Pages 1-29]
Board of Directors The effect of board characteristics on the cost of capital among banks listed on the Tehran Stock Exchange [Volume 8, Issue 102, 2025, Pages 171-184]
Board of Directors The effect of joint tenure between the board of directors and the CEO on investment in research and development. [Volume 8, Issue 102, 2025, Pages 202-222]
Board tenure The Effect of Entrepreneurial Orientation and Board Tenure on the Financial Performance of Companies [Volume 8, Issue 103, 2025, Pages 1-17]
Borrowing The effect of financing methods on the performance of the municipality with the moderating role of risk management. [Volume 8, Issue 109, 2025, Pages 197-208]
Budget control tools Investigating the impact of budget control tools on the accounting system of municipalities (case study of Bushehr Port Municipality) [Volume 8, Issue 106, 2025, Pages 240-255]
Bushehr Port Municipality Investigating the impact of budget control tools on the accounting system of municipalities (case study of Bushehr Port Municipality) [Volume 8, Issue 106, 2025, Pages 240-255]
Business performance Investigating the key drivers of Fintech adoption and its impact on the performance of SMEs [Volume 8, Issue 103, 2025, Pages 235-271]

C

Capital structure The effect of board characteristics on the cost of capital among banks listed on the Tehran Stock Exchange [Volume 8, Issue 102, 2025, Pages 171-184]
Capital structure The impact of profitability, capital structure and forward-looking information disclosure on investment risk. [Volume 8, Issue 105, 2025, Pages 286-310]
Capital structure Investigating the relationship between bank market power, company performance, financing costs, and capital structure of companies listed on the Tehran Stock Exchange. [Volume 8, Issue 106, 2025, Pages 179-198]
Capital structure Analyzing the effect of capital structure on the value of municipal services [Volume 8, Issue 106, 2025, Pages 273-284]
Capital structure The impact of structural reforms of the Direct Tax Law and the Value Added Tax Law on corporate value [Volume 8, Issue 107, 2025, Pages 65-73]
Capital Structure Decisions Investigating the Relationship Between Capital Structure Decisions and Managerial Overconfidence in Family Firms Admitted to the Tehran Stock Exchange [Volume 8, Issue 110, 2025, Pages 117-131]
Cash Flow Advanced models for predicting startup value and risk using financial engineering and Monte Carlo simulation [Volume 8, Issue 106, 2025, Pages 77-95]
Cash Flow The effect of financing methods on the performance of the municipality with the moderating role of risk management. [Volume 8, Issue 109, 2025, Pages 197-208]
CEO The effect of joint tenure between the board of directors and the CEO on investment in research and development. [Volume 8, Issue 102, 2025, Pages 202-222]
CEO compensation The role of female managers in the relationship between earnings management and CEO compensation. [Volume 8, Issue 102, 2025, Pages 72-82]
CEO dominance The effect of ownership structure, board composition, and CEO dominance on a company's deleveraging policy [Volume 8, Issue 104, 2025, Pages 1-29]
Chairman independence The effect of chairman independence on corporate risk and cost of debt [Volume 8, Issue 104, 2025, Pages 182-205]
Challenges Threats,,, challenges and opportunities of artificial intelligence in accounting education [Volume 8, Issue 108, 2025, Pages 78-88]
Citizen participation Analyzing the Role of Fundamental Rights and Citizen Rights in Urban Laws, with an Emphasis on Citizen Participation in Improving Urban Management [Volume 8, Issue 109, 2025, Pages 85-95]
Citizen Rights Examining the Role and Position of Municipalities in the Public Law System of Iran [Volume 8, Issue 108, 2025, Pages 221-240]
Citizen Rights Analyzing the Role of Fundamental Rights and Citizen Rights in Urban Laws, with an Emphasis on Citizen Participation in Improving Urban Management [Volume 8, Issue 109, 2025, Pages 85-95]
Citizen Rights A comparative analysis of citizen rights in Iranian laws and international documents, with an emphasis on urban rights and responsibilities [Volume 8, Issue 109, 2025, Pages 141-151]
Climate Risk The impact of climate risk on earnings management [Volume 8, Issue 102, 2025, Pages 27-44]
Climate Risk Corporate Valuation and Forecasting Using ESG and Climate Risk Data [Volume 8, Issue 106, 2025, Pages 16-30]
Clustering Examining the case-based reasoning approach to evaluate employees' performance (case study: provincial government organizations [Volume 8, Issue 105, 2025, Pages 230-248]
Coaching The role of coaching in improving decision-making skills and controlling emotions of financial market traders [Volume 8, Issue 101, 2025, Pages 81-101]
Cognitive diversity Analyzing the Impact of Signing Auditors' Cognitive Heterogeneity on the Quality of Audit Reports: A Study Based on Empirical Evidence [Volume 8, Issue 101, 2025, Pages 271-286]
Cognitive Skills (Mental Abilities) Critical Thinking in Accounting Education: Revisiting Competencies and Educational Necessities in the Era of the Fourth Industrial Revolution [Volume 8, Issue 109, 2025, Pages 114-125]
Commercial Companies Identifying the effects of niche marketing in commercial companies with a meta-synthesis approach [Volume 8, Issue 104, 2025, Pages 168-181]
Company performance Investigating the relationship between bank market power, company performance, financing costs, and capital structure of companies listed on the Tehran Stock Exchange. [Volume 8, Issue 106, 2025, Pages 179-198]
Company sustainability performance The mediating role of risk management in the relationship between audit committee effectiveness and corporate sustainability performance. [Volume 8, Issue 100, 2025, Pages 198-209]
Competition Investigating the impact of asset liquidity on competition in the industry [Volume 8, Issue 104, 2025, Pages 307-321]
Competitive advantage Investigating the impact of technological capabilities and the use of social media on export performance with the mediating role of tobacco company competitive advantage [Volume 8, Issue 105, 2025, Pages 95-110]
Compliance with Citizen Rights Investigating the Impact of Adherence to Citizen Rights on the Quality of Urban Services and Public Satisfaction [Volume 8, Issue 108, 2025, Pages 172-189]
Compost Chemical study of compost fertilizer produced from urban waste and its application in urban green spaces [Volume 8, Issue 107, 2025, Pages 136-152]
Comprehensive Project Management System Analysis of Failure Factors in Urban Development Projects of Tabriz Municipality and the Role of Organizational Learning Model in Enhancing Management Capabilities [Volume 8, Issue 110, 2025, Pages 223-232]
Conservation Projects Application of Environmental Derivatives in Ecological Risk Management and Sustainable Financing of Conservation Projects [Volume 8, Issue 105, 2025, Pages 311-322]
Consumer Purchase Intention Investigating the effect of advertising and product quality on consumer purchase intention with regard to the mediating role of product knowledge (Case study: Dashtestan date customers) [Volume 8, Issue 106, 2025, Pages 256-272]
Content Marketing The impact of digital transformation strategies on consumer purchasing behavior [Volume 8, Issue 101, 2025, Pages 204-220]
Corporate Governance Investigating the relationship between corporate governance and investors' emotional orientation with the moderating role of going concern and corporate reporting. [Volume 8, Issue 101, 2025, Pages 187-203]
Corporate Governance The effect of board characteristics on the cost of capital among banks listed on the Tehran Stock Exchange [Volume 8, Issue 102, 2025, Pages 171-184]
Corporate Governance Investigating the impact of corporate governance mechanisms and social responsibility of banks on the type of risk taking of banks (Evidence from Tehran Stock Exchange) [Volume 8, Issue 102, 2025, Pages 264-278]
Corporate Governance The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance. [Volume 8, Issue 103, 2025, Pages 288-304]
Corporate Governance Analyzing the Relationship between Audit Fees and Investment Efficiency with an Emphasis on Role of Corporate Governance and Risk Management [Volume 8, Issue 104, 2025, Pages 225-242]
Corporate Risk The effect of chairman independence on corporate risk and cost of debt [Volume 8, Issue 104, 2025, Pages 182-205]
Corporate sustainability information disclosure Investigating the impact of environmental, social and governance (ESG) performance on asymmetric cost behavior in companies listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 302-311]
Corporate Valuation Corporate Valuation and Forecasting Using ESG and Climate Risk Data [Volume 8, Issue 106, 2025, Pages 16-30]
Correlation Systematic Risk Analysis and Correlation of Stock Returns of Foolad Mobarakeh with the Tehran Stock Exchange's All-Share Index [Volume 8, Issue 109, 2025, Pages 243-252]
Corruption control The role of blockchain technologies in transparency and corruption control in municipal contracts [Volume 8, Issue 107, 2025, Pages 85-96]
Cost Allocation Using advanced AI in activity-based costing (ABC) for advanced cost management [Volume 8, Issue 102, 2025, Pages 16-26]
Cost control The role of financial literacy and cost control in contracting projects in municipalities [Volume 8, Issue 106, 2025, Pages 227-239]
Cost efficiency Cost efficiency and financial productivity of smart city projects [Volume 8, Issue 107, 2025, Pages 52-64]
Cost of Capital The effect of board characteristics on the cost of capital among banks listed on the Tehran Stock Exchange [Volume 8, Issue 102, 2025, Pages 171-184]
Cost of Capital The impact of client strategic change on the cost of capital with emphasis on information asymmetry. [Volume 8, Issue 104, 2025, Pages 359-369]
Cost Stickiness Investigating the impact of environmental, social and governance (ESG) performance on asymmetric cost behavior in companies listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 302-311]
Cost Stickiness Examining the impact of political connections and the presidential election cycle on cost stickiness [Volume 8, Issue 107, 2025, Pages 208-225]
Credit risk Investigating the impact of corporate governance mechanisms and social responsibility of banks on the type of risk taking of banks (Evidence from Tehran Stock Exchange) [Volume 8, Issue 102, 2025, Pages 264-278]
Credit risk Development of an interactive Credit Scoring Model in Iran's Leasing Industry :A Comparative Approach to Global Model [Volume 8, Issue 105, 2025, Pages 323-334]
Critical Thinking Critical Thinking in Accounting Education: Revisiting Competencies and Educational Necessities in the Era of the Fourth Industrial Revolution [Volume 8, Issue 109, 2025, Pages 114-125]
Cultural Services Analysis of the Impact of Information Technology on Outsourcing Decisions for Cultural and Technological Services in the Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 186-196]
Customer Behavior Prediction Examining the Impact of Customer Perception of Big Data and Artificial Intelligence on Customer Behavior Prediction and Service Personalization [Volume 8, Issue 108, 2025, Pages 68-77]
Customer Satisfaction Evaluation of the quality and value of municipal services on the intention to continue using services with the mediating role of satisfaction and trust of Sari citizens. [Volume 8, Issue 107, 2025, Pages 110-124]
Cybersecurity The Role of Artificial Intelligence in the Transformation of Banking Services A Conceptual Model of the Interaction between AI-Based Security and Customer Loyalty in Financial Services [Volume 8, Issue 101, 2025, Pages 175-186]
Cybersecurity Designing a Native Model for Iranian Banking Network Security with an Approach to Preventing Emerging Cyber Threats and Its Impact on the Financial Stability of Banks [Volume 8, Issue 106, 2025, Pages 167-178]

D

Data quality Investigating the moderating role of analytical decision-making culture on the relationship between digital accounting and decision-making quality with the mediating role of information quality in the public banking sector [Volume 8, Issue 104, 2025, Pages 257-284]
Decentralization The Impact of Decentralization, Employee Work Engagement, and Absorptive Capacity on Innovation and Employee Performance in Tabriz Municipality [Volume 8, Issue 108, 2025, Pages 252-261]
Decision-Centricity Transition from traditional enterprise risk management to intelligent decision-based enterprise risk management: The role of artificial intelligence in risk aggregation and value creation [Volume 8, Issue 108, 2025, Pages 202-220]
Delphi method A sustainable revenue system and financial self‑sufficiency in the Municipality of Tabriz. [Volume 8, Issue 110, 2025, Pages 21-32]
Design Science Designing an artificial intelligence model in carrying out accounting operational processes [Volume 8, Issue 106, 2025, Pages 96-115]
Digital accounting Investigating the moderating role of analytical decision-making culture on the relationship between digital accounting and decision-making quality with the mediating role of information quality in the public banking sector [Volume 8, Issue 104, 2025, Pages 257-284]
Digital Banking The Role of Artificial Intelligence in the Transformation of Banking Services A Conceptual Model of the Interaction between AI-Based Security and Customer Loyalty in Financial Services [Volume 8, Issue 101, 2025, Pages 175-186]
Digital Banking Designing a Native Model for Iranian Banking Network Security with an Approach to Preventing Emerging Cyber Threats and Its Impact on the Financial Stability of Banks [Volume 8, Issue 106, 2025, Pages 167-178]
Digital Competencies Reinventing accounting education in the age of artificial intelligence and sustainability: Providing an integrated framework based on digital competencies, professional judgment, and adaptive learning [Volume 8, Issue 107, 2025, Pages 167-187]
Digital currency The impact of digital currencies on optimizing currency allocation and enhancing trade competitiveness [Volume 8, Issue 106, 2025, Pages 211-226]
Digital marketing Identifying and prioritizing factors affecting the effectiveness of advertising in online sales networks [Volume 8, Issue 102, 2025, Pages 223-234]
Digital transformation strategies The impact of digital transformation strategies on consumer purchasing behavior [Volume 8, Issue 101, 2025, Pages 204-220]
Direct Tax Law Amendments The impact of structural reforms of the Direct Tax Law and the Value Added Tax Law on corporate value [Volume 8, Issue 107, 2025, Pages 65-73]
Disclosure ،of internal control weaknesses Disclosure of internal control weaknesses/ the risk of auditors' lawsuits [Volume 8, Issue 105, 2025, Pages 192-213]
Dividend Payout Investigating the impact of corporate governance quality on the relationship between information asymmetry and dividend payout. [Volume 8, Issue 102, 2025, Pages 185-201]
Double-entry Accounting Markets and the spontaneous emergence of double-entry accounting [Volume 8, Issue 106, 2025, Pages 68-76]
Dynamic Capabilities The role of information and communication technology dynamic capabilities in improving decision-making and organizational performance of Tabriz Municipality [Volume 8, Issue 111, 2025, Pages 1-14]

E

Earnings Management The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies [Volume 8, Issue 101, 2025, Pages 258-270]
Earnings Management The impact of climate risk on earnings management [Volume 8, Issue 102, 2025, Pages 27-44]
Earnings Management The role of female managers in the relationship between earnings management and CEO compensation. [Volume 8, Issue 102, 2025, Pages 72-82]
Ease of Managerial Decision-Making Explanation of the Effect of Information Technology and Information Systems on the Decision-Making Process in Municipal Management [Volume 8, Issue 110, 2025, Pages 54-64]
Economic Evaluation Cost efficiency and financial productivity of smart city projects [Volume 8, Issue 107, 2025, Pages 52-64]
Economic Growth The role of fiscal policy capacity on income inequality [Volume 8, Issue 100, 2025, Pages 253-264]
Economic Growth Investigating the relationship between energy poverty and economic growth in MENA member countries [Volume 8, Issue 100, 2025, Pages 277-301]
Economic Growth Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies [Volume 8, Issue 105, 2025, Pages 276-285]
Economic policy Investigating the relationship between economic policy uncertainty in supporting investors and the moderating role of excess cash value in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 214-229]
Effective IT governance Investigating the role of effective information technology governance on the performance of public sector organizations: Mediated by the quality of the accounting information system (Case study: Tehran Province Public Hospitals) [Volume 8, Issue 101, 2025, Pages 1-19]
Efficiency The role of blockchain technology in transparency of the supply chain and increasing customer trust [Volume 8, Issue 101, 2025, Pages 226-239]
Efficiency The impact of using artificial intelligence on organizational efficiency (case study of the Tehran Tax Affairs Organization) [Volume 8, Issue 107, 2025, Pages 12-17]
Efficiency of investment in human resources Examining the efficiency of investment in human resources and the quality of financial reporting [Volume 8, Issue 102, 2025, Pages 59-71]
Efficiency of investment in human resources Investigating the efficiency of investment in human resources and sustainability reporting [Volume 8, Issue 102, 2025, Pages 106-121]
Elimination of Capital Gains The impact of structural reforms of the Direct Tax Law and the Value Added Tax Law on corporate value [Volume 8, Issue 107, 2025, Pages 65-73]
Emergency Response Urban crisis management in municipalities [Volume 8, Issue 103, 2025, Pages 321-335]
Emerging markets AI-based strategies for managing fraud risk in emerging markets: Strengthening regulatory oversight and digital transparency. [Volume 8, Issue 101, 2025, Pages 221-225]
Emotional intelligence The impact of the relationship between soft skills and stress on audit quality performance. [Volume 8, Issue 104, 2025, Pages 143-167]
Emotional intelligence Investigating the relationship between the emotional intelligence mechanisms of financial and non-financial managers of municipalities in supply [Volume 8, Issue 106, 2025, Pages 199-210]
Emotion control The role of coaching in improving decision-making skills and controlling emotions of financial market traders [Volume 8, Issue 101, 2025, Pages 81-101]
Emotion control The role of financial technology (FinTech) in controlling emotions and improving trading discipline of Forex and cryptocurrency traders [Volume 8, Issue 107, 2025, Pages 188-207]
Employee Job Performance The Impact of Decentralization, Employee Work Engagement, and Absorptive Capacity on Innovation and Employee Performance in Tabriz Municipality [Volume 8, Issue 108, 2025, Pages 252-261]
Employee participation The use of modern communication technologies in internal public relations to enhance employee participation in national events with a strategic approach [Volume 8, Issue 109, 2025, Pages 209-215]
Employee performance evaluation Examining the case-based reasoning approach to evaluate employees' performance (case study: provincial government organizations [Volume 8, Issue 105, 2025, Pages 230-248]
Employees' Adaptive Performance Assessment of the Relationship Between Human Resource Management and Employees’ Adaptive Performance with the Moderating Role of Transformational Leadership in the Municipality [Volume 8, Issue 109, 2025, Pages 163-173]
Employees' Interpersonal Behavior The impact of artificial intelligence on interpersonal behavior and the key dimensions of employees’ interpersonal conduct (including teamwork and organizational trust) [Volume 8, Issue 109, 2025, Pages 231-242]
Employee Work Engagement The Impact of Decentralization, Employee Work Engagement, and Absorptive Capacity on Innovation and Employee Performance in Tabriz Municipality [Volume 8, Issue 108, 2025, Pages 252-261]
Empowerment Investigating the relationship between managers' commitment to employees and their job performance in the General Directorate of Tax Affairs of East Azerbaijan Province [Volume 8, Issue 103, 2025, Pages 72-82]
Enterprise resource planning The Impact of Enterprise Resource Planning and Information Technology Applications on Financial Reporting Quality [Volume 8, Issue 110, 2025, Pages 254-270]
Enterprise risk Management Analyzing the Relationship between Audit Fees and Investment Efficiency with an Emphasis on Role of Corporate Governance and Risk Management [Volume 8, Issue 104, 2025, Pages 225-242]
Enterprise risk Management Transition from traditional enterprise risk management to intelligent decision-based enterprise risk management: The role of artificial intelligence in risk aggregation and value creation [Volume 8, Issue 108, 2025, Pages 202-220]
Enterprise risk Management Bridging the Implementation Gap: A Socio-Technical Framework for Transitioning from Symbolic Organizational Risk Management to Value-Based Risk Management [Volume 8, Issue 108, 2025, Pages 241-251]
Enterprise Risk Management (ERM) The Role of Risk Management in the Sustainability and Financial Performance of Firms Listed on the Tehran Stock Exchange [Volume 8, Issue 108, 2025, Pages 292-309]
Entrepreneurial Mindset Analyzing the effect of e-commerce on entrepreneurial skills with the mediating role of self-efficacy and entrepreneurial mindset [Volume 8, Issue 106, 2025, Pages 1-15]
Entrepreneurial Orientation The Effect of Entrepreneurial Orientation and Board Tenure on the Financial Performance of Companies [Volume 8, Issue 103, 2025, Pages 1-17]
Entrepreneurial Skills Analyzing the effect of e-commerce on entrepreneurial skills with the mediating role of self-efficacy and entrepreneurial mindset [Volume 8, Issue 106, 2025, Pages 1-15]
Environmental Investigating the efficiency of investment in human resources and sustainability reporting [Volume 8, Issue 102, 2025, Pages 106-121]
Environmental The consequences of reputational risks associated with Environmental, Social and Governance:A review. [Volume 8, Issue 107, 2025, Pages 125-135]
Environmental and social performance Investigating the role of audit committee independence in the relationship between environmental and social performance with the cost of debt and financial performance. [Volume 8, Issue 106, 2025, Pages 31-50]
Environmental derivatives Application of Environmental Derivatives in Ecological Risk Management and Sustainable Financing of Conservation Projects [Volume 8, Issue 105, 2025, Pages 311-322]
ESG Data Corporate Valuation and Forecasting Using ESG and Climate Risk Data [Volume 8, Issue 106, 2025, Pages 16-30]
Ethical Leadership Explaining the service innovation pattern in urban organizations with an emphasis on ethical leadership and information technology: Evidence from Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 183-194]
Expectations Gap Pervasive material misstatements: The expectation gap between auditors and users of audit reports [Volume 8, Issue 107, 2025, Pages 18-35]
Expert Systems Explanation of the Effect of Information Technology and Information Systems on the Decision-Making Process in Municipal Management [Volume 8, Issue 110, 2025, Pages 54-64]

F

Fair Value Disclosure تأثیر تعدیل کننده تخصص حسابرس در صنعت بر رابطه بین افشای ارزش منصفانه و حق الزحمه حسابرسی [Volume 8, Issue 108, 2025, Pages 17-36]
Family firms Investigating the Relationship Between Capital Structure Decisions and Managerial Overconfidence in Family Firms Admitted to the Tehran Stock Exchange [Volume 8, Issue 110, 2025, Pages 117-131]
Female managers The role of female managers in the relationship between earnings management and CEO compensation. [Volume 8, Issue 102, 2025, Pages 72-82]
Finance Investigating the impact of blockchain and artificial intelligence on the efficiency and transformation of financial accounting [Volume 8, Issue 102, 2025, Pages 45-58]
Financial Constraint The effect of stock liquidity on financial leverage: The role of debt collateral, financial constraints, and risk. [Volume 8, Issue 103, 2025, Pages 102-121]
Financial Constraint The Effect of Strategic Deviation on Corporate Tax Avoidance: The Moderating Role of Financial Constraints and Institutional Ownership [Volume 8, Issue 109, 2025, Pages 1-22]
Financial Constraints Investigating the impact of financial constraints on the restatement of financial statements in manufacturing companies listed on the Tehran Stock Exchange. [Volume 8, Issue 109, 2025, Pages 96-113]
Financial Constraints Investigation of the effect of board independence on the relationship between financial constraints and financial statement restatement in manufacturing companies accepted in the Tehran Stock Exchange. [Volume 8, Issue 110, 2025, Pages 33-53]
Financial Decision-Making The role of coaching in improving decision-making skills and controlling emotions of financial market traders [Volume 8, Issue 101, 2025, Pages 81-101]
Financial Decision-Making Empirical Analysis of the Conceptual Model of the Impact of Artificial Intelligence on the Decision-Making Efficiency of Retail Investors [Volume 8, Issue 108, 2025, Pages 148-171]
Financial Disclosure The Impact of Generative Artificial Intelligence on the Quality of Professional Judgment of Financial Accountants in the Reporting and Disclosure Process [Volume 8, Issue 107, 2025, Pages 280-292]
Financial efficiency Cost efficiency and financial productivity of smart city projects [Volume 8, Issue 107, 2025, Pages 52-64]
Financial forecasting Corporate Valuation and Forecasting Using ESG and Climate Risk Data [Volume 8, Issue 106, 2025, Pages 16-30]
Financial Information – Municipal Employees Investigating the relationship between financial literacy and financial well-being of employees (Case study: Municipal employees of Bushehr province) [Volume 8, Issue 104, 2025, Pages 58-83]
Financial Information Quality Explaining the Mechanism of the Impact of Municipal Accounting Information Systems on Financial Information Quality: An Information Technology Capabilities Approach (Case Study: Tabriz Municipality) [Volume 8, Issue 110, 2025, Pages 169-182]
Financial Innovation The Analyses of Financial Innovation Impact on Banks Risk Management [Volume 8, Issue 104, 2025, Pages 243-256]
Financial Leverage The effect of stock liquidity on financial leverage: The role of debt collateral, financial constraints, and risk. [Volume 8, Issue 103, 2025, Pages 102-121]
Financial Literacy Investigating the relationship between financial literacy and financial well-being of employees (Case study: Municipal employees of Bushehr province) [Volume 8, Issue 104, 2025, Pages 58-83]
Financial Literacy Investigating the impact of financial literacy on the social responsibility of municipal managers and financial experts (Case study: Municipalities of Bushehr Province) [Volume 8, Issue 106, 2025, Pages 148-166]
Financial Literacy The role of financial literacy and cost control in contracting projects in municipalities [Volume 8, Issue 106, 2025, Pages 227-239]
Financial Literacy The role of financial literacy in reducing the risks of contracting agreements in municipalities [Volume 8, Issue 107, 2025, Pages 1-11]
Financial Literacy The interplay between financial literacy, financial risk tolerance, and financial behavior, considering the role of business intelligence in Tehran Stock Exchange listed companies. [Volume 8, Issue 109, 2025, Pages 216-230]
Financial Literacy Investigating the Mediating Role of Financial Literacy in the Relationship Between Biased Behavior and Managers' Investment Decisions [Volume 8, Issue 110, 2025, Pages 1-20]
Financial management style The role of financial management style in the professional health of municipal employees [Volume 8, Issue 106, 2025, Pages 297-310]
Financial Managers Investigating the relationship between spiritual intelligence of financial and non-financial managers of municipalities in financing municipalities (Case Study: Municipalities of Bushehr Province) [Volume 8, Issue 104, 2025, Pages 40-57]
Financial Markets Markets and the spontaneous emergence of double-entry accounting [Volume 8, Issue 106, 2025, Pages 68-76]
Financial Misconduct Professional ethics in accounting and the consequences of financial misconduct [Volume 8, Issue 108, 2025, Pages 37-48]
Financial performance volatility Examining the relationship between audit complexity and performance volatility [Volume 8, Issue 103, 2025, Pages 195-205]
Financial Ratios Impact of financial ratios on the relationship between blockchain technology and audit quality [Volume 8, Issue 102, 2025, Pages 83-94]
Financial Reporting The Impact of Information Technology Adoption on Financial Reporting Considering the Moderating Role of Audit Risk in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 105, 2025, Pages 177-191]
Financial Reporting The Impact of Generative Artificial Intelligence on the Quality of Professional Judgment of Financial Accountants in the Reporting and Disclosure Process [Volume 8, Issue 107, 2025, Pages 280-292]
Financial Reporting Professional ethics in accounting and the consequences of financial misconduct [Volume 8, Issue 108, 2025, Pages 37-48]
Financial Reporting Quality Audit services and financial reporting quality with emphasis on the role of the audit committee's accounting expertise [Volume 8, Issue 104, 2025, Pages 285-306]
Financial Reporting Quality The Impact of Enterprise Resource Planning and Information Technology Applications on Financial Reporting Quality [Volume 8, Issue 110, 2025, Pages 254-270]
Financial Reporting Readability Examining the Effect of Political Costs and Financial Reporting Readability on Tax Riskiness [Volume 8, Issue 100, 2025, Pages 229-241]
Financial resources management Explaining efficient models of financial resource management in municipal social and cultural programs [Volume 8, Issue 107, 2025, Pages 226-242]
Financial Risk Management The role of artificial intelligence in improving performance and risk management in leasing companies [Volume 8, Issue 105, 2025, Pages 350-362]
Financial Risk Management Financial risk management in municipalities with an urban resilience approach [Volume 8, Issue 106, 2025, Pages 285-296]
Financial Statement Restatement Investigating the impact of financial constraints on the restatement of financial statements in manufacturing companies listed on the Tehran Stock Exchange. [Volume 8, Issue 109, 2025, Pages 96-113]
Financial Statement Restatement Investigation of the effect of board independence on the relationship between financial constraints and financial statement restatement in manufacturing companies accepted in the Tehran Stock Exchange. [Volume 8, Issue 110, 2025, Pages 33-53]
Financial Sustainability Designing a Native Model for Iranian Banking Network Security with an Approach to Preventing Emerging Cyber Threats and Its Impact on the Financial Stability of Banks [Volume 8, Issue 106, 2025, Pages 167-178]
Financial technologies Investigating the Role of Service Quality, Financial Technologies, Digital Transformation, Banking Agility and Resilience in Creating Sustainable Competitive Advantage in Banking [Volume 8, Issue 107, 2025, Pages 243-258]
Financing Investigating the relationship between spiritual intelligence of financial and non-financial managers of municipalities in financing municipalities (Case Study: Municipalities of Bushehr Province) [Volume 8, Issue 104, 2025, Pages 40-57]
Financing Cost efficiency and financial productivity of smart city projects [Volume 8, Issue 107, 2025, Pages 52-64]
Financing Constraints Investigating the effect of skilled managers on capital financing decisions with the moderating role of financing constraints and growth opportunities in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 1-21]
Fintech Investigating the key drivers of Fintech adoption and its impact on the performance of SMEs [Volume 8, Issue 103, 2025, Pages 235-271]
Fintech The impact of new financial technologies (FinTech) and artificial intelligence on the transparency and efficiency of Iran's tax system [Volume 8, Issue 108, 2025, Pages 1-16]
FinTech adoption Investigating the key drivers of Fintech adoption and its impact on the performance of SMEs [Volume 8, Issue 103, 2025, Pages 235-271]
Firm growth This study examines the relationship between normal accruals and firm life cycle stages of companies listed on the Tehran Stock Exchange, considering the moderating role of industry, firm size, and firm growth [Volume 8, Issue 105, 2025, Pages 249-275]
Firm Life Cycle This study examines the relationship between normal accruals and firm life cycle stages of companies listed on the Tehran Stock Exchange, considering the moderating role of industry, firm size, and firm growth [Volume 8, Issue 105, 2025, Pages 249-275]
Firm Size Investigating the Effect of Company Size and Financial Performance on Company Value with the Moderating Role of Information Technology Innovation in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 104, 2025, Pages 339-358]
Firm Size This study examines the relationship between normal accruals and firm life cycle stages of companies listed on the Tehran Stock Exchange, considering the moderating role of industry, firm size, and firm growth [Volume 8, Issue 105, 2025, Pages 249-275]
Firm Value Investigating the Effect of Company Size and Financial Performance on Company Value with the Moderating Role of Information Technology Innovation in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 104, 2025, Pages 339-358]
Fiscal policy The role of fiscal policy capacity on income inequality [Volume 8, Issue 100, 2025, Pages 253-264]
Forensic Accounting The role of forensic accounting in financial litigation [Volume 8, Issue 104, 2025, Pages 206-224]
Forward-looking information disclosure The impact of profitability, capital structure and forward-looking information disclosure on investment risk. [Volume 8, Issue 105, 2025, Pages 286-310]
Fraudulent financial statements Predicting fraudulent financial statements using cash flow shenanigans [Volume 8, Issue 103, 2025, Pages 173-194]
Fraudulent financial statements Investigating the relationship between tax planning and financial default with regard to the role of the life cycle in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 73-94]
Fuzzy Delphi Identifying and prioritizing factors affecting the effectiveness of advertising in online sales networks [Volume 8, Issue 102, 2025, Pages 223-234]

G

Gamification The use of modern communication technologies in internal public relations to enhance employee participation in national events with a strategic approach [Volume 8, Issue 109, 2025, Pages 209-215]
Geographic information systems Application of new technologies in urban management [Volume 8, Issue 103, 2025, Pages 221-234]
Global Value Chain Government and Green Industrial Policy Strategies: The Position of Countries in the Global Value Chain and the Role of Technological Uncertainty [Volume 8, Issue 110, 2025, Pages 78-101]
Going Concern Investigating the relationship between corporate governance and investors' emotional orientation with the moderating role of going concern and corporate reporting. [Volume 8, Issue 101, 2025, Pages 187-203]
Gold Assessing the Capabilities of Hybrid Blockchain for the Design and Implementation of Central Bank Digital Currencies (CBDC) [Volume 8, Issue 103, 2025, Pages 61-71]
Govermental Ownership An Empirical Study on the Relationship Between Earnings Management and Auditor’s Opinion: The Moderating Role of Ownership Structure in Firms Listed on the Tehran Stock Exchange [Volume 8, Issue 103, 2025, Pages 18-35]
Green industrial policy Government and Green Industrial Policy Strategies: The Position of Countries in the Global Value Chain and the Role of Technological Uncertainty [Volume 8, Issue 110, 2025, Pages 78-101]
Growth Opportunities Investigating the relationship between growth opportunities and transactions with related parties with the profit response coefficient [Volume 8, Issue 100, 2025, Pages 265-276]
Growth Opportunities Investigating the effect of skilled managers on capital financing decisions with the moderating role of financing constraints and growth opportunities in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 1-21]

I

Income inequality The role of fiscal policy capacity on income inequality [Volume 8, Issue 100, 2025, Pages 253-264]
Index Examining the case-based reasoning approach to evaluate employees' performance (case study: provincial government organizations [Volume 8, Issue 105, 2025, Pages 230-248]
Individual Performance Examining the effect of remote work on the individual performance of municipality employees [Volume 8, Issue 108, 2025, Pages 277-291]
Industrial governance Government and Green Industrial Policy Strategies: The Position of Countries in the Global Value Chain and the Role of Technological Uncertainty [Volume 8, Issue 110, 2025, Pages 78-101]
Industry Investigating the impact of asset liquidity on competition in the industry [Volume 8, Issue 104, 2025, Pages 307-321]
Industry This study examines the relationship between normal accruals and firm life cycle stages of companies listed on the Tehran Stock Exchange, considering the moderating role of industry, firm size, and firm growth [Volume 8, Issue 105, 2025, Pages 249-275]
Information and Communication Technology (ICT) Explaining the service innovation pattern in urban organizations with an emphasis on ethical leadership and information technology: Evidence from Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 183-194]
Information Asymmetry Investigating the relationship between disclosure of key matters in the auditor's report and profit ambiguity. [Volume 8, Issue 102, 2025, Pages 95-105]
Information Asymmetry Investigating the impact of corporate governance quality on the relationship between information asymmetry and dividend payout. [Volume 8, Issue 102, 2025, Pages 185-201]
Information Asymmetry The impact of client strategic change on the cost of capital with emphasis on information asymmetry. [Volume 8, Issue 104, 2025, Pages 359-369]
Information efficiency Empirical Analysis of the Conceptual Model of the Impact of Artificial Intelligence on the Decision-Making Efficiency of Retail Investors [Volume 8, Issue 108, 2025, Pages 148-171]
Information technology Measuring Success Factors in Organizational Information Technology Strategic Planning (Case Study: Court of Accounts) [Volume 8, Issue 100, 2025, Pages 69-82]
Information technology The role of information technology in empowering public relations and making the financial system of municipalities more efficient [Volume 8, Issue 103, 2025, Pages 305-320]
Information technology The Impact of Information Technology Adoption on Financial Reporting Considering the Moderating Role of Audit Risk in Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 105, 2025, Pages 177-191]
Information technology Examining the relationship between investment in information technology and the financial performance of municipalities. [Volume 8, Issue 109, 2025, Pages 174-185]
Information technology Analysis of the Impact of Information Technology on Outsourcing Decisions for Cultural and Technological Services in the Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 186-196]
Information technology Analyze the impact of social capital and information technology on supply chain collaboration and improvement of organizational performance in Welfare Bank of Workers, Mazandaran Province [Volume 8, Issue 110, 2025, Pages 195-206]
Information technology Assessing the impact of information technology application in the urban management system on the level of citizen satisfaction with the services of Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 233-243]
Information technology applications The Impact of Enterprise Resource Planning and Information Technology Applications on Financial Reporting Quality [Volume 8, Issue 110, 2025, Pages 254-270]
Information Technology Capabilities The Impact of Information Technology Human Capital on Organizational Performance with Mediating Roles of Innovation, Strategic Agility, and Information Technology Capabilities of Municipalities [Volume 8, Issue 109, 2025, Pages 152-162]
Information Technology Capabilities Explaining the Mechanism of the Impact of Municipal Accounting Information Systems on Financial Information Quality: An Information Technology Capabilities Approach (Case Study: Tabriz Municipality) [Volume 8, Issue 110, 2025, Pages 169-182]
Information Technology Human Capital The Impact of Information Technology Human Capital on Organizational Performance with Mediating Roles of Innovation, Strategic Agility, and Information Technology Capabilities of Municipalities [Volume 8, Issue 109, 2025, Pages 152-162]
Information Technology Infrastructure Evaluating the impact of information technology infrastructure and the efficiency of public sector accounting information systems with regard to the mediating role of technological awareness (Case study: Alborz Provincial Court of Accounts) [Volume 8, Issue 103, 2025, Pages 147-172]
Information Technology Infrastructure Explanation of the Effect of Information Technology and Information Systems on the Decision-Making Process in Municipal Management [Volume 8, Issue 110, 2025, Pages 54-64]
Information Technology Infrastructure Analysis of IT Maturity Level and Alignment with Organizational Goals of the Municipality within the Framework of IT Strategic Planning. [Volume 8, Issue 110, 2025, Pages 102-116]
Information use The effect of implementing accrual accounting in the public sector with a moderating role on the availability of financial resources (Case study: Tehran Province Municipalities) [Volume 8, Issue 102, 2025, Pages 122-144]
Initial Announcements An Examination of Investor Attention and Market Reactions to Initial Announcements in the Mergers and Acquisitions Process among Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 167-185]
Innovation The Impact of Information Technology Human Capital on Organizational Performance with Mediating Roles of Innovation, Strategic Agility, and Information Technology Capabilities of Municipalities [Volume 8, Issue 109, 2025, Pages 152-162]
Intention to Use The role of determinants of public sector auditor behavior in big data analysis of audit operations [Volume 8, Issue 105, 2025, Pages 146-161]
Interactive model Development of an interactive Credit Scoring Model in Iran's Leasing Industry :A Comparative Approach to Global Model [Volume 8, Issue 105, 2025, Pages 323-334]
Internal Audit The role of internal audit in the development of artificial intelligence [Volume 8, Issue 109, 2025, Pages 23-34]
Internal Factors Investigating the impact of internal organizational factors on bank profitability in the Iranian capital market [Volume 8, Issue 102, 2025, Pages 235-249]
Internal public relations The use of modern communication technologies in internal public relations to enhance employee participation in national events with a strategic approach [Volume 8, Issue 109, 2025, Pages 209-215]
International Documents A comparative analysis of citizen rights in Iranian laws and international documents, with an emphasis on urban rights and responsibilities [Volume 8, Issue 109, 2025, Pages 141-151]
Investment Examining the relationship between investment in information technology and the financial performance of municipalities. [Volume 8, Issue 109, 2025, Pages 174-185]
Investor Attention An Examination of Investor Attention and Market Reactions to Initial Announcements in the Mergers and Acquisitions Process among Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 167-185]
Investor Protection Investigating the relationship between economic policy uncertainty in supporting investors and the moderating role of excess cash value in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 214-229]
Investor Sentiment Investigating the relationship between government institutional ownership and investor sentiment with audit fees [Volume 8, Issue 100, 2025, Pages 242-252]
Investor Sentiment Investigating the relationship between corporate governance and investors' emotional orientation with the moderating role of going concern and corporate reporting. [Volume 8, Issue 101, 2025, Pages 187-203]
Iranian laws A comparative analysis of citizen rights in Iranian laws and international documents, with an emphasis on urban rights and responsibilities [Volume 8, Issue 109, 2025, Pages 141-151]
Islamic Banking Development and evolution of Islamic financing tools in the country's banking system [Volume 8, Issue 103, 2025, Pages 36-60]
IT costs Analyzing the Role of Information Technology Human Resources Competencies in Enhancing Organizational Agility, Considering the Interactive Effect of Information Technology Costs in Municipalities [Volume 8, Issue 110, 2025, Pages 65-77]

K

Kermanshah University of Medical Sciences and Health Services Investigating the Relationship Between Salary and Integrity Level Among Employees (Case Study: Kermanshah University of Medical Sciences and Health Services) [Volume 8, Issue 106, 2025, Pages 51-67]
Keywords: Artificial Intelligence Empirical Analysis of the Conceptual Model of the Impact of Artificial Intelligence on the Decision-Making Efficiency of Retail Investors [Volume 8, Issue 108, 2025, Pages 148-171]
Keywords: case-based reasoning Examining the case-based reasoning approach to evaluate employees' performance (case study: provincial government organizations [Volume 8, Issue 105, 2025, Pages 230-248]
Keywords: Corporate tax avoidance The Effect of Strategic Deviation on Corporate Tax Avoidance: The Moderating Role of Financial Constraints and Institutional Ownership [Volume 8, Issue 109, 2025, Pages 1-22]
Keywords: Market Inefficiency The Impact of Market Inefficiencies on Company Valuation Forecasting [Volume 8, Issue 103, 2025, Pages 122-132]
Keywords: pervasive material misstatements Pervasive material misstatements: The expectation gap between auditors and users of audit reports [Volume 8, Issue 107, 2025, Pages 18-35]
Keywords: Professional Ethics Professional ethics in accounting and the consequences of financial misconduct [Volume 8, Issue 108, 2025, Pages 37-48]
Keywords: Salary Investigating the Relationship Between Salary and Integrity Level Among Employees (Case Study: Kermanshah University of Medical Sciences and Health Services) [Volume 8, Issue 106, 2025, Pages 51-67]
Keywords: spiritual intelligence Investigating the relationship between spiritual intelligence of financial and non-financial managers of municipalities in financing municipalities (Case Study: Municipalities of Bushehr Province) [Volume 8, Issue 104, 2025, Pages 40-57]
Knowledge Management Evaluation of employee development practices on human and social capital and employee performance with regard to the mediating role of knowledge management in Babolsar Municipality [Volume 8, Issue 108, 2025, Pages 110-123]
Knowledge sharing intention Assessing the Impact of Employee Interpersonal Conflicts on Knowledge Sharing Intention, with the Mediating Roles of Psychological Empowerment and Trust (A Case Study: Tabriz Municipality) [Volume 8, Issue 108, 2025, Pages 262-276]

M

Machine Learning Investigating the impact of blockchain and artificial intelligence on the efficiency and transformation of financial accounting [Volume 8, Issue 102, 2025, Pages 45-58]
Machine Learning The role of artificial intelligence in improving performance and risk management in leasing companies [Volume 8, Issue 105, 2025, Pages 350-362]
Management Job rotation, basics and presentation of an integrated model [Volume 8, Issue 104, 2025, Pages 30-39]
Management Accounting Review and evaluation of the adoption of artificial intelligence technology in management accounting [Volume 8, Issue 100, 2025, Pages 210-228]
Management Accounting Financial risk management in municipalities with an urban resilience approach [Volume 8, Issue 106, 2025, Pages 285-296]
Management Decision-Making Analysis of the Impact of Information Technology on Outsourcing Decisions for Cultural and Technological Services in the Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 186-196]
Management information systems Measuring Success Factors in Organizational Information Technology Strategic Planning (Case Study: Court of Accounts) [Volume 8, Issue 100, 2025, Pages 69-82]
Managerial Inefficiency Investigating the relationship between Stock Price Informativeness and Managerial Inefficiency in companies listed on the Tehran Stock Exchange [Volume 8, Issue 105, 2025, Pages 126-145]
Managers' commitment to employees Investigating the relationship between managers' commitment to employees and their job performance in the General Directorate of Tax Affairs of East Azerbaijan Province [Volume 8, Issue 103, 2025, Pages 72-82]
Manufacturing Companies The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies [Volume 8, Issue 104, 2025, Pages 84-97]
Marketing Identifying the effects of niche marketing in commercial companies with a meta-synthesis approach [Volume 8, Issue 104, 2025, Pages 168-181]
Market Reactions An Examination of Investor Attention and Market Reactions to Initial Announcements in the Mergers and Acquisitions Process among Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 167-185]
MENA member countries Investigating the relationship between energy poverty and economic growth in MENA member countries [Volume 8, Issue 100, 2025, Pages 277-301]
Mergers and Acquisitions Process An Examination of Investor Attention and Market Reactions to Initial Announcements in the Mergers and Acquisitions Process among Companies Listed on the Tehran Stock Exchange [Volume 8, Issue 100, 2025, Pages 167-185]
MLP model Corporate Valuation and Forecasting Using ESG and Climate Risk Data [Volume 8, Issue 106, 2025, Pages 16-30]
Mobile marketing The impact of digital transformation strategies on consumer purchasing behavior [Volume 8, Issue 101, 2025, Pages 204-220]
Monetary policy tightening The relationship between monetary policy tightening and the comparability of accounting information and underinvestment in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 101, 2025, Pages 133-152]
Money Laundering The Relationship between Money Laundering and Infrastructure Quality with the Moderating Effect of Audit and Reporting Standards in Companies Accepted in the Tehran Stock Exchange [Volume 8, Issue 110, 2025, Pages 132-147]
Monte Carlo simulation Advanced models for predicting startup value and risk using financial engineering and Monte Carlo simulation [Volume 8, Issue 106, 2025, Pages 77-95]
Monte Carlo simulation Transition from traditional enterprise risk management to intelligent decision-based enterprise risk management: The role of artificial intelligence in risk aggregation and value creation [Volume 8, Issue 108, 2025, Pages 202-220]
Municipal Financial Management The role of financial literacy in reducing the risks of contracting agreements in municipalities [Volume 8, Issue 107, 2025, Pages 1-11]
Municipalities Factors affecting citizens' satisfaction with municipalities [Volume 8, Issue 103, 2025, Pages 206-220]
Municipalities Financial risk management in municipalities with an urban resilience approach [Volume 8, Issue 106, 2025, Pages 285-296]
Municipalities Examining the Role and Position of Municipalities in the Public Law System of Iran [Volume 8, Issue 108, 2025, Pages 221-240]
Municipality of Tabriz Examining the relationship between investment in information technology and the financial performance of municipalities. [Volume 8, Issue 109, 2025, Pages 174-185]
Municipality of Tabriz A sustainable revenue system and financial self‑sufficiency in the Municipality of Tabriz. [Volume 8, Issue 110, 2025, Pages 21-32]
Municipality of Tabriz Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources. [Volume 8, Issue 110, 2025, Pages 158-168]
Municipal performance The effect of financing methods on the performance of the municipality with the moderating role of risk management. [Volume 8, Issue 109, 2025, Pages 197-208]
Municipal performance Pathology of Municipal Performance in Urban Management Structure with Emphasis on Revenue Sources. [Volume 8, Issue 110, 2025, Pages 158-168]
Municipal Services Assessing the impact of information technology application in the urban management system on the level of citizen satisfaction with the services of Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 233-243]

O

Objectivity in accounting،Critical realism The Evolution of the Concept of Objectivity in Accounting: From Positivist Realism to Institutional and Critical Objectivity [Volume 8, Issue 107, 2025, Pages 36-51]
Office Automation Application of accounting software and administrative automation in the public sector with regard to the mediating role of technological supervision (Case study: State-owned banks in Qazvin city) [Volume 8, Issue 108, 2025, Pages 49-67]
Online advertising Identifying and prioritizing factors affecting the effectiveness of advertising in online sales networks [Volume 8, Issue 102, 2025, Pages 223-234]
Open Banking Open Banking and Financial Data Sharing: A Systematic Review of Global Experiences and an Implementation Roadmap for Iran's Payment System [Volume 8, Issue 109, 2025, Pages 35-51]
Operating Model Designing an AI-Driven Banking Operating Model [Volume 8, Issue 108, 2025, Pages 139-147]
Operational Performance The role of artificial intelligence in improving performance and risk management in leasing companies [Volume 8, Issue 105, 2025, Pages 350-362]
Operational risk Investigating the impact of corporate governance mechanisms and social responsibility of banks on the type of risk taking of banks (Evidence from Tehran Stock Exchange) [Volume 8, Issue 102, 2025, Pages 264-278]
Organizational Agility Analyzing the Role of Information Technology Human Resources Competencies in Enhancing Organizational Agility, Considering the Interactive Effect of Information Technology Costs in Municipalities [Volume 8, Issue 110, 2025, Pages 65-77]
Organizational Attractiveness Analysis of the Impact of Information and Communication Technology on the Organizational Attractiveness of Tabriz Municipality within the Context of Organizational Image [Volume 8, Issue 110, 2025, Pages 244-253]
Organizational Behavior Effect of Organizational Justice on Organizational Behavior, Job Satisfaction, and Work Facilitation in Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 126-140]
Organizational Behavior Management Job rotation, basics and presentation of an integrated model [Volume 8, Issue 104, 2025, Pages 30-39]
Organizational Capabilities The effect of implementing accrual accounting in the public sector with a moderating role on the availability of financial resources (Case study: Tehran Province Municipalities) [Volume 8, Issue 102, 2025, Pages 122-144]
Organizational Culture The Role of Organizational Culture on the Results of Public Sector Accounting Information Systems (Case Study of Alborz Government Hospitals) [Volume 8, Issue 101, 2025, Pages 33-50]
Organizational Image Analysis of the Impact of Information and Communication Technology on the Organizational Attractiveness of Tabriz Municipality within the Context of Organizational Image [Volume 8, Issue 110, 2025, Pages 244-253]
Organizational Justice Investigating the Relationship Between Salary and Integrity Level Among Employees (Case Study: Kermanshah University of Medical Sciences and Health Services) [Volume 8, Issue 106, 2025, Pages 51-67]
Organizational Justice Effect of Organizational Justice on Organizational Behavior, Job Satisfaction, and Work Facilitation in Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 126-140]
Organizational Productivity Examining the efficiency of investment in human resources and the quality of financial reporting [Volume 8, Issue 102, 2025, Pages 59-71]
Outsourcing Analysis of the Impact of Information Technology on Outsourcing Decisions for Cultural and Technological Services in the Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 186-196]
Ownership structure The effect of ownership structure, board composition, and CEO dominance on a company's deleveraging policy [Volume 8, Issue 104, 2025, Pages 1-29]
Ownership structure The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies [Volume 8, Issue 104, 2025, Pages 84-97]

P

Panel data technique Investigating the effect of intellectual capital on accounting criteria for evaluating company performance [Volume 8, Issue 109, 2025, Pages 52-68]
Perceived Ease Investigating Technology Adoption in the Adoption of Management Accounting Tools in Public Sector Accounting: A Sustainability Perspective for Organizations (Case Study: Public Hospitals in Alborz Province) [Volume 8, Issue 101, 2025, Pages 153-174]
Perceived Ease Investigating the effect of trust on purchase intention with the mediating role of perceived ease (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 1-15]
Perceived Usefulness Investigating Technology Adoption in the Adoption of Management Accounting Tools in Public Sector Accounting: A Sustainability Perspective for Organizations (Case Study: Public Hospitals in Alborz Province) [Volume 8, Issue 101, 2025, Pages 153-174]
Perceived Usefulness Investigating the effect of trust on purchase intention with the mediating role of perceived usefulness (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 279-294]
Performance Expectancy The role of determinants of public sector auditor behavior in big data analysis of audit operations [Volume 8, Issue 105, 2025, Pages 146-161]
Performance improvement The role of information and communication technology dynamic capabilities in improving decision-making and organizational performance of Tabriz Municipality [Volume 8, Issue 111, 2025, Pages 1-14]
Person-Organization Fit The effect of job stress, transformational leadership, and individual-organization fit on innovative work behavior with the mediating role of knowledge sharing (Case study: Elementary school principals in District 1 of Rasht) [Volume 8, Issue 103, 2025, Pages 83-101]
Policy Change Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies [Volume 8, Issue 105, 2025, Pages 276-285]
Policy Strategy Government and Green Industrial Policy Strategies: The Position of Countries in the Global Value Chain and the Role of Technological Uncertainty [Volume 8, Issue 110, 2025, Pages 78-101]
Political communication Examining the impact of political connections and the presidential election cycle on cost stickiness [Volume 8, Issue 107, 2025, Pages 208-225]
Power of Auditing Standards The Relationship between Money Laundering and Infrastructure Quality with the Moderating Effect of Audit and Reporting Standards in Companies Accepted in the Tehran Stock Exchange [Volume 8, Issue 110, 2025, Pages 132-147]
Predictive Analytics Using advanced AI in activity-based costing (ABC) for advanced cost management [Volume 8, Issue 102, 2025, Pages 16-26]
Presidential elections Examining the impact of political connections and the presidential election cycle on cost stickiness [Volume 8, Issue 107, 2025, Pages 208-225]
Pressures Investigating the effect of using artificial intelligence in preventing fraud in financial statements in companies in the South Pars Special Zone [Volume 8, Issue 105, 2025, Pages 335-349]
Product advertising Investigating the effect of advertising and product quality on consumer purchase intention with regard to the mediating role of product knowledge (Case study: Dashtestan date customers) [Volume 8, Issue 106, 2025, Pages 256-272]
Product differentiation advantage Investigating the relationship between competitive advantage and financing costs in capital market companies [Volume 8, Issue 101, 2025, Pages 287-298]
Product Quality Investigating the effect of advertising and product quality on consumer purchase intention with regard to the mediating role of product knowledge (Case study: Dashtestan date customers) [Volume 8, Issue 106, 2025, Pages 256-272]
Profitability Investigating the impact of internal organizational factors on bank profitability in the Iranian capital market [Volume 8, Issue 102, 2025, Pages 235-249]
Profitability The impact of profitability, capital structure and forward-looking information disclosure on investment risk. [Volume 8, Issue 105, 2025, Pages 286-310]
Project Cost Analysis of Failure Factors in Urban Development Projects of Tabriz Municipality and the Role of Organizational Learning Model in Enhancing Management Capabilities [Volume 8, Issue 110, 2025, Pages 223-232]
Project Integration Analysis of Failure Factors in Urban Development Projects of Tabriz Municipality and the Role of Organizational Learning Model in Enhancing Management Capabilities [Volume 8, Issue 110, 2025, Pages 223-232]
Project Scope Analysis of Failure Factors in Urban Development Projects of Tabriz Municipality and the Role of Organizational Learning Model in Enhancing Management Capabilities [Volume 8, Issue 110, 2025, Pages 223-232]
Psychological empowerment Assessing the Impact of Employee Interpersonal Conflicts on Knowledge Sharing Intention, with the Mediating Roles of Psychological Empowerment and Trust (A Case Study: Tabriz Municipality) [Volume 8, Issue 108, 2025, Pages 262-276]
Public Sector Accounting Investigating Technology Adoption in the Adoption of Management Accounting Tools in Public Sector Accounting: A Sustainability Perspective for Organizations (Case Study: Public Hospitals in Alborz Province) [Volume 8, Issue 101, 2025, Pages 153-174]
Public Sector Accounting The effect of implementing accrual accounting in the public sector with a moderating role on the availability of financial resources (Case study: Tehran Province Municipalities) [Volume 8, Issue 102, 2025, Pages 122-144]
Public Sector Accounting Application of accounting software and administrative automation in the public sector with regard to the mediating role of technological supervision (Case study: State-owned banks in Qazvin city) [Volume 8, Issue 108, 2025, Pages 49-67]
Purchase Intention Investigating the effect of trust on purchase intention with the mediating role of perceived ease (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 1-15]
Purchase Intention Investigating the effect of trust on purchase intention with the mediating role of perceived usefulness (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 279-294]
Purchase Intention Investigating the effect of trust on purchase intention with the mediating role of customer participation (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 103, 2025, Pages 272-287]

R

Rationalization Investigating the effect of using artificial intelligence in preventing fraud in financial statements in companies in the South Pars Special Zone [Volume 8, Issue 105, 2025, Pages 335-349]
Reducing reporting requirements The impact of reduced reporting requirements on audit quality [Volume 8, Issue 107, 2025, Pages 74-84]
Reduction of reporting requirements The impact of reduced reporting requirements on auditor effort and auditor conservatism. [Volume 8, Issue 106, 2025, Pages 116-128]
Remote work Examining the effect of remote work on the individual performance of municipality employees [Volume 8, Issue 108, 2025, Pages 277-291]
Repayment Rate Development of an interactive Credit Scoring Model in Iran's Leasing Industry :A Comparative Approach to Global Model [Volume 8, Issue 105, 2025, Pages 323-334]
Reporting The Relationship between Money Laundering and Infrastructure Quality with the Moderating Effect of Audit and Reporting Standards in Companies Accepted in the Tehran Stock Exchange [Volume 8, Issue 110, 2025, Pages 132-147]
Reputational risk The consequences of reputational risks associated with Environmental, Social and Governance:A review. [Volume 8, Issue 107, 2025, Pages 125-135]
Resilience The impact of the relationship between soft skills and stress on audit quality performance. [Volume 8, Issue 104, 2025, Pages 143-167]
Resilience Investigating the Role of Service Quality, Financial Technologies, Digital Transformation, Banking Agility and Resilience in Creating Sustainable Competitive Advantage in Banking [Volume 8, Issue 107, 2025, Pages 243-258]
Resilient cities Urban crisis management in municipalities [Volume 8, Issue 103, 2025, Pages 321-335]
Retail Investors Empirical Analysis of the Conceptual Model of the Impact of Artificial Intelligence on the Decision-Making Efficiency of Retail Investors [Volume 8, Issue 108, 2025, Pages 148-171]
Returns Initial offering of petrochemical stocks on the Iranian Stock Exchange and determination of its share price [Volume 8, Issue 102, 2025, Pages 145-170]
Revenue System A sustainable revenue system and financial self‑sufficiency in the Municipality of Tabriz. [Volume 8, Issue 110, 2025, Pages 21-32]
Reward Investigating the relationship between managers' commitment to employees and their job performance in the General Directorate of Tax Affairs of East Azerbaijan Province [Volume 8, Issue 103, 2025, Pages 72-82]
Reward and Punishment System Assessing the Impact of the Reward and Punishment Management System on Employee Performance Indicators in the Implementation of Urban Development Projects in Tabriz Municipality [Volume 8, Issue 110, 2025, Pages 148-157]
Risk Aggregation Transition from traditional enterprise risk management to intelligent decision-based enterprise risk management: The role of artificial intelligence in risk aggregation and value creation [Volume 8, Issue 108, 2025, Pages 202-220]
Risk Committee The Role of Risk Management in the Sustainability and Financial Performance of Firms Listed on the Tehran Stock Exchange [Volume 8, Issue 108, 2025, Pages 292-309]
Risk disclosure The Role of Risk Management in the Sustainability and Financial Performance of Firms Listed on the Tehran Stock Exchange [Volume 8, Issue 108, 2025, Pages 292-309]
Risk Management The mediating role of risk management in the relationship between audit committee effectiveness and corporate sustainability performance. [Volume 8, Issue 100, 2025, Pages 198-209]
Risk Management The Analyses of Financial Innovation Impact on Banks Risk Management [Volume 8, Issue 104, 2025, Pages 243-256]
Risk Management Designing an AI-Driven Banking Operating Model [Volume 8, Issue 108, 2025, Pages 139-147]
Risk Management The role of internal audit in the development of artificial intelligence [Volume 8, Issue 109, 2025, Pages 23-34]
Risk Management The effect of financing methods on the performance of the municipality with the moderating role of risk management. [Volume 8, Issue 109, 2025, Pages 197-208]
Rule of law The effect of legal rule on investment enthusiasm and accounting distortion in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 102, 2025, Pages 250-263]

S

Security and Privacy Investigating the relationship between risk and behavioral motivation in internet banking (Case study: Sepah Bank internet service customers) [Volume 8, Issue 107, 2025, Pages 259-279]
Service Innovation Explaining the service innovation pattern in urban organizations with an emphasis on ethical leadership and information technology: Evidence from Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 183-194]
Service Quality Factors affecting citizens' satisfaction with municipalities [Volume 8, Issue 103, 2025, Pages 206-220]
Service Quality Evaluation of the quality and value of municipal services on the intention to continue using services with the mediating role of satisfaction and trust of Sari citizens. [Volume 8, Issue 107, 2025, Pages 110-124]
Service Quality Investigating the Role of Service Quality, Financial Technologies, Digital Transformation, Banking Agility and Resilience in Creating Sustainable Competitive Advantage in Banking [Volume 8, Issue 107, 2025, Pages 243-258]
Service value Evaluation of the quality and value of municipal services on the intention to continue using services with the mediating role of satisfaction and trust of Sari citizens. [Volume 8, Issue 107, 2025, Pages 110-124]
Sharia compliance Development and evolution of Islamic financing tools in the country's banking system [Volume 8, Issue 103, 2025, Pages 36-60]
Sharia Supervisory Board Development and evolution of Islamic financing tools in the country's banking system [Volume 8, Issue 103, 2025, Pages 36-60]
Small and Medium Enterprises (SMEs) Investigating the key drivers of Fintech adoption and its impact on the performance of SMEs [Volume 8, Issue 103, 2025, Pages 235-271]
Small and Medium-Sized Enterprises Investigating the relationship between bank market power, company performance, financing costs, and capital structure of companies listed on the Tehran Stock Exchange. [Volume 8, Issue 106, 2025, Pages 179-198]
Smart city Cost efficiency and financial productivity of smart city projects [Volume 8, Issue 107, 2025, Pages 52-64]
Smart financial management The role of smart technologies (artificial intelligence) in reforming the income structure of Tehran Municipality: challenges and implementation solutions [Volume 8, Issue 108, 2025, Pages 89-109]
Social Capital Evaluation of employee development practices on human and social capital and employee performance with regard to the mediating role of knowledge management in Babolsar Municipality [Volume 8, Issue 108, 2025, Pages 110-123]
Social Capital Analyze the impact of social capital and information technology on supply chain collaboration and improvement of organizational performance in Welfare Bank of Workers, Mazandaran Province [Volume 8, Issue 110, 2025, Pages 195-206]
Social constructivism،Intersubjective objectivity The Evolution of the Concept of Objectivity in Accounting: From Positivist Realism to Institutional and Critical Objectivity [Volume 8, Issue 107, 2025, Pages 36-51]
Social media use Investigating the impact of technological capabilities and the use of social media on export performance with the mediating role of tobacco company competitive advantage [Volume 8, Issue 105, 2025, Pages 95-110]
Socio-Technical Framework Bridging the Implementation Gap: A Socio-Technical Framework for Transitioning from Symbolic Organizational Risk Management to Value-Based Risk Management [Volume 8, Issue 108, 2025, Pages 241-251]
Soft skills The impact of the relationship between soft skills and stress on audit quality performance. [Volume 8, Issue 104, 2025, Pages 143-167]
Stability The relationship between the provision for doubtful accounts receivable and the stability of banks with the moderating role of major shareholders. [Volume 8, Issue 101, 2025, Pages 70-80]
Stablecoin Assessing the Capabilities of Hybrid Blockchain for the Design and Implementation of Central Bank Digital Currencies (CBDC) [Volume 8, Issue 103, 2025, Pages 61-71]
Stakeholders Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies [Volume 8, Issue 105, 2025, Pages 276-285]
Startup Advanced models for predicting startup value and risk using financial engineering and Monte Carlo simulation [Volume 8, Issue 106, 2025, Pages 77-95]
Stock Liquidity The effect of stock liquidity on financial leverage: The role of debt collateral, financial constraints, and risk. [Volume 8, Issue 103, 2025, Pages 102-121]
Stock Liquidity The effect of financial reporting readability on agency costs and stock liquidity in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 104, 2025, Pages 322-338]
Stock market The Effect of Earnings Management on Research and Development Expenditures in Tehran Stock Exchange Companies [Volume 8, Issue 101, 2025, Pages 258-270]
Stock Price Investigating the relationship between Stock Price Informativeness and Managerial Inefficiency in companies listed on the Tehran Stock Exchange [Volume 8, Issue 105, 2025, Pages 126-145]
Stock Price Crash The impact of economic uncertainty on liquidity risk and stock price collapse in banks on the Tehran Stock Exchange. [Volume 8, Issue 101, 2025, Pages 117-132]
Stock Price Informativeness Investigating the relationship between Stock Price Informativeness and Managerial Inefficiency in companies listed on the Tehran Stock Exchange [Volume 8, Issue 105, 2025, Pages 126-145]
Stock Returns Systematic Risk Analysis and Correlation of Stock Returns of Foolad Mobarakeh with the Tehran Stock Exchange's All-Share Index [Volume 8, Issue 109, 2025, Pages 243-252]
Strategic Agility The Impact of Information Technology Human Capital on Organizational Performance with Mediating Roles of Innovation, Strategic Agility, and Information Technology Capabilities of Municipalities [Volume 8, Issue 109, 2025, Pages 152-162]
Strategic deviation The Effect of Strategic Deviation on Corporate Tax Avoidance: The Moderating Role of Financial Constraints and Institutional Ownership [Volume 8, Issue 109, 2025, Pages 1-22]
Strategic Planning Measuring Success Factors in Organizational Information Technology Strategic Planning (Case Study: Court of Accounts) [Volume 8, Issue 100, 2025, Pages 69-82]
Stress The impact of the relationship between soft skills and stress on audit quality performance. [Volume 8, Issue 104, 2025, Pages 143-167]
Supply chain The role of blockchain technology in transparency of the supply chain and increasing customer trust [Volume 8, Issue 101, 2025, Pages 226-239]
Supply Chain Collaboration Analyze the impact of social capital and information technology on supply chain collaboration and improvement of organizational performance in Welfare Bank of Workers, Mazandaran Province [Volume 8, Issue 110, 2025, Pages 195-206]
Supply chain optimization Supply chain optimization strategy focusing on reducing production waste in the printing and packaging industry [Volume 8, Issue 100, 2025, Pages 144-166]
Sustainability accounting Reinventing accounting education in the age of artificial intelligence and sustainability: Providing an integrated framework based on digital competencies, professional judgment, and adaptive learning [Volume 8, Issue 107, 2025, Pages 167-187]
Sustainability Disclosure The impact of institutional investors on sustainability disclosure: Examining the moderating role of financial performance. [Volume 8, Issue 103, 2025, Pages 288-304]
Sustainability Disclosure The Impact of Sustainability Disclosure and Economic Fluctuations on Corporate Performance [Volume 8, Issue 109, 2025, Pages 253-267]
Sustainability Performance Investigating the impact of investment inefficiency on sustainability performance with respect to economic uncertainty [Volume 8, Issue 105, 2025, Pages 111-125]
Sustainability Reporting Investigating the efficiency of investment in human resources and sustainability reporting [Volume 8, Issue 102, 2025, Pages 106-121]
Sustainable Competitive Advantage Investigating the Role of Service Quality, Financial Technologies, Digital Transformation, Banking Agility and Resilience in Creating Sustainable Competitive Advantage in Banking [Volume 8, Issue 107, 2025, Pages 243-258]
Sustainable development, goals The role of sustainable development goals, financial literacy, and investment strategies on organizational profitability: The moderating effect of government support (Case study: Rang Gol Pakhsh Company) [Volume 8, Issue 105, 2025, Pages 162-176]
Sustainable Financial Self-Sufficiency A sustainable revenue system and financial self‑sufficiency in the Municipality of Tabriz. [Volume 8, Issue 110, 2025, Pages 21-32]
Sustainable Financing Application of Environmental Derivatives in Ecological Risk Management and Sustainable Financing of Conservation Projects [Volume 8, Issue 105, 2025, Pages 311-322]
Sustainable Financing Financial risk management in municipalities with an urban resilience approach [Volume 8, Issue 106, 2025, Pages 285-296]
Sustainable Revenues Analyzing the effect of capital structure on the value of municipal services [Volume 8, Issue 106, 2025, Pages 273-284]
Systematic risk The impact of economic policy uncertainty on favorable and unfavorable systematic risk. [Volume 8, Issue 101, 2025, Pages 102-116]
Systematic risk Systematic Risk Analysis and Correlation of Stock Returns of Foolad Mobarakeh with the Tehran Stock Exchange's All-Share Index [Volume 8, Issue 109, 2025, Pages 243-252]
System quality Investigating the moderating role of analytical decision-making culture on the relationship between digital accounting and decision-making quality with the mediating role of information quality in the public banking sector [Volume 8, Issue 104, 2025, Pages 257-284]

T

Tabriz Municipality Assessing the Impact of Employee Interpersonal Conflicts on Knowledge Sharing Intention, with the Mediating Roles of Psychological Empowerment and Trust (A Case Study: Tabriz Municipality) [Volume 8, Issue 108, 2025, Pages 262-276]
Tabriz Municipality Assessing the Impact of the Reward and Punishment Management System on Employee Performance Indicators in the Implementation of Urban Development Projects in Tabriz Municipality [Volume 8, Issue 110, 2025, Pages 148-157]
Tabriz Municipality Explaining the Mechanism of the Impact of Municipal Accounting Information Systems on Financial Information Quality: An Information Technology Capabilities Approach (Case Study: Tabriz Municipality) [Volume 8, Issue 110, 2025, Pages 169-182]
Tabriz Municipality Explaining the service innovation pattern in urban organizations with an emphasis on ethical leadership and information technology: Evidence from Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 183-194]
Tabriz Municipality Assessing the impact of information technology application in the urban management system on the level of citizen satisfaction with the services of Tabriz Municipality. [Volume 8, Issue 110, 2025, Pages 233-243]
Tabriz Municipality Analysis of the Impact of Information and Communication Technology on the Organizational Attractiveness of Tabriz Municipality within the Context of Organizational Image [Volume 8, Issue 110, 2025, Pages 244-253]
Tabriz Municipality The role of information and communication technology dynamic capabilities in improving decision-making and organizational performance of Tabriz Municipality [Volume 8, Issue 111, 2025, Pages 1-14]
Tax Avoidance The effect of tax avoidance on cost of debt by focus on moderating role of ownership structure In manufacturing Companies [Volume 8, Issue 104, 2025, Pages 84-97]
Taxpayer system A systematic review of the role and position of accountants in establishing the taxpayer system and digitizing the Iranian tax system [Volume 8, Issue 107, 2025, Pages 153-166]
Tax policy Tax Policies and Economic Growth in Iran: An Analysis Based on the Role of Stakeholders and the Process of Changing Tax Policies [Volume 8, Issue 105, 2025, Pages 276-285]
Teamwork The impact of artificial intelligence on interpersonal behavior and the key dimensions of employees’ interpersonal conduct (including teamwork and organizational trust) [Volume 8, Issue 109, 2025, Pages 231-242]
Technological Bias The Impact of Generative Artificial Intelligence on the Quality of Professional Judgment of Financial Accountants in the Reporting and Disclosure Process [Volume 8, Issue 107, 2025, Pages 280-292]
Technological Services Analysis of the Impact of Information Technology on Outsourcing Decisions for Cultural and Technological Services in the Tabriz Municipality [Volume 8, Issue 109, 2025, Pages 186-196]
Technological uncertainty Government and Green Industrial Policy Strategies: The Position of Countries in the Global Value Chain and the Role of Technological Uncertainty [Volume 8, Issue 110, 2025, Pages 78-101]
Technology capability Investigating the impact of technological capabilities and the use of social media on export performance with the mediating role of tobacco company competitive advantage [Volume 8, Issue 105, 2025, Pages 95-110]
Tehran Municipality The role of smart technologies (artificial intelligence) in reforming the income structure of Tehran Municipality: challenges and implementation solutions [Volume 8, Issue 108, 2025, Pages 89-109]
Tehran Stock Exchange Examining the relationship between audit complexity and performance volatility [Volume 8, Issue 103, 2025, Pages 195-205]
Tehran Stock Exchange The impact of reduced reporting requirements on audit quality [Volume 8, Issue 107, 2025, Pages 74-84]
Tehran Stock Exchange The Role of Risk Management in the Sustainability and Financial Performance of Firms Listed on the Tehran Stock Exchange [Volume 8, Issue 108, 2025, Pages 292-309]
Tehran Stock Exchange Investigating the impact of financial constraints on the restatement of financial statements in manufacturing companies listed on the Tehran Stock Exchange. [Volume 8, Issue 109, 2025, Pages 96-113]
The impact of skilled managers Investigating the effect of skilled managers on capital financing decisions with the moderating role of financing constraints and growth opportunities in companies listed on the Tehran Stock Exchange. [Volume 8, Issue 105, 2025, Pages 1-21]
Threats Threats,,, challenges and opportunities of artificial intelligence in accounting education [Volume 8, Issue 108, 2025, Pages 78-88]
Time horizon of urban stakeholders The role of urban stakeholders' time horizon in municipal debt financing decisions [Volume 8, Issue 107, 2025, Pages 97-109]
Total Index Systematic Risk Analysis and Correlation of Stock Returns of Foolad Mobarakeh with the Tehran Stock Exchange's All-Share Index [Volume 8, Issue 109, 2025, Pages 243-252]
Trading discipline The role of financial technology (FinTech) in controlling emotions and improving trading discipline of Forex and cryptocurrency traders [Volume 8, Issue 107, 2025, Pages 188-207]
Training Investigating the relationship between managers' commitment to employees and their job performance in the General Directorate of Tax Affairs of East Azerbaijan Province [Volume 8, Issue 103, 2025, Pages 72-82]
Transfer pricing, book&ndash The effect of transfer pricing, book–tax differences, and underinvestment on tax avoidance practices [Volume 8, Issue 110, 2025, Pages 207-222]
Transformational Leadership The effect of job stress, transformational leadership, and individual-organization fit on innovative work behavior with the mediating role of knowledge sharing (Case study: Elementary school principals in District 1 of Rasht) [Volume 8, Issue 103, 2025, Pages 83-101]
Transformational Leadership Assessment of the Relationship Between Human Resource Management and Employees’ Adaptive Performance with the Moderating Role of Transformational Leadership in the Municipality [Volume 8, Issue 109, 2025, Pages 163-173]
Transparency The role of blockchain technology in transparency of the supply chain and increasing customer trust [Volume 8, Issue 101, 2025, Pages 226-239]
Transparency Challenges and obstacles to implementing effective inspections in the municipal administrative structure [Volume 8, Issue 104, 2025, Pages 122-142]
Transparency The role of blockchain technologies in transparency and corruption control in municipal contracts [Volume 8, Issue 107, 2025, Pages 85-96]
Trust Investigating the effect of trust on purchase intention with the mediating role of perceived ease (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 1-15]
Trust Investigating the effect of trust on purchase intention with the mediating role of perceived usefulness (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 102, 2025, Pages 279-294]
Trust Investigating the effect of trust on purchase intention with the mediating role of customer participation (case study of customers of small and medium-sized manufacturers located in Borazjan Industrial Park) [Volume 8, Issue 103, 2025, Pages 272-287]
Trust Assessing the Impact of Employee Interpersonal Conflicts on Knowledge Sharing Intention, with the Mediating Roles of Psychological Empowerment and Trust (A Case Study: Tabriz Municipality) [Volume 8, Issue 108, 2025, Pages 262-276]

Journal of Accounting and Management Vision

Keyword Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W