https://www.jamv.ir/ Journal of Accounting and Management Vision en daily 1 Tue, 21 Apr 2026 00:00:00 +0330 Tue, 21 Apr 2026 00:00:00 +0330 https://www.jamv.ir/article_246931.html In recent years, achieving sustainable growth and increasing competitiveness has become one of the most important goals of companies, especially in knowledge-based industries such as the pharmaceutical industry. In this regard, corporate investments and attention to research and development activities are key factors in creating competitive advantage and strengthening growth opportunities for companies. By utilizing appropriate investments and developing research activities, pharmaceutical companies can provide the basis for innovation, product improvement, and ultimately increase their growth opportunities. The aim of the present study is to examine the effect of corporate investment and research and development costs on growth opportunities in pharmaceutical companies. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the present study the current status of the variables has been analyzed using information collection through past information, it is included in the category of descriptive and post-event studies. In the course of conducting this research, 2 hypotheses were formulated and 19 pharmaceutical companies were selected through systematic exclusion sampling for a 9-year period between 1392 and 1400. After collecting the data on the research variables, they were analyzed in Excel software using the statistical software Iviews. The results of the hypothesis test showed that corporate investment and research and development costs have a significant direct effect on growth opportunities in pharmaceutical companies. https://www.jamv.ir/article_246932.html The aim of this study is to determine the comparability of the relationship between financial conditions based on company size and financing behavior in small and medium-sized companies in the Assaluyeh Special Region during the Corona pandemic and before it. The research method was descriptive-survey and applied, and the research data were collected cross-sectionally in the second half of 1404 through a questionnaire that was distributed among the sample members and collected over a specific period of time. The validity was assessed in the form of face validity and data reliability using the Cronbach's alpha test and its regression analysis. In this regard, the statistical population is the companies in the Assaluyeh Special Region, and the statistical sample includes 108 of all managers, employees, experts, and financial engineers active in the company, who were selected using the Morgan table method. The results of the study indicate that there is a significant relationship between financial conditions based on company size and financing behavior in small and medium-sized companies in the Assaluyeh Special Region during the Corona pandemic and before it. Therefore, loan restructuring, debt deferral, and capital injections are causing changes in financing behavior, which is more evident during the COVID-19 pandemic than before. https://www.jamv.ir/article_246933.html Today, the spread of new technologies, especially artificial intelligence, has created extensive developments in the management and supervisory systems of organizations. Municipalities, as one of the most important urban service providers, need to utilize intelligent technologies to improve the quality of services, increase transparency, reduce administrative corruption, and improve supervisory processes. In the meantime, artificial intelligence, with capabilities such as extensive data analysis, identifying behavioral patterns, detecting violations, continuous performance monitoring, and intelligent decision-making, plays an effective role in the transformation of the inspection and performance evaluation system of municipalities. The purpose of this article is to examine the role of artificial intelligence in the transformation of the inspection and performance evaluation processes of municipalities and to explain the opportunities and challenges of using this technology in urban management. The present study is of a review-analytical type and the information required for it has been collected using library resources, scientific articles, domestic and foreign research, and related documents. The results of the studies showed that the use of artificial intelligence can increase the accuracy and speed of supervisory processes, reduce human errors, promote administrative transparency, improve organizational accountability, and prevent administrative violations in municipalities. Also, the use of smart systems, data-driven analysis, and electronic monitoring provides the basis for improving the efficiency of the performance evaluation system for municipal employees and managers. However, challenges such as limited technological infrastructure, legal and ethical issues, employee resistance to technological changes, and concerns about information security are considered to be the main obstacles to the development of artificial intelligence in municipalities. Finally, the development of digital infrastructure, training of human resources, the formulation of supporting laws, and the strengthening of smart urban management are considered to be the most important solutions for the effective use of artificial intelligence in the inspection and performance evaluation system of municipalities. https://www.jamv.ir/article_246934.html Value-added tax, as one of the most important sources of government revenue, plays a significant role in providing sustainable income for urban management. In recent years, with the increase in the costs of urban services and the limitation of traditional sources of income for municipalities, attention has been paid to sustainable sources of income more than ever before. The purpose of this article is to examine the impact of value-added tax on sustainable municipal income, with an emphasis on Kashan Municipality. The present study is a scientific-analytical review and was conducted without the use of statistical software. The method of collecting information was library-based and using scientific articles, tax laws and regulations, municipal documents, and reliable domestic and foreign sources. The results of the studies show that value-added tax has been able to make an important contribution to increasing sustainable income for municipalities and reducing the dependence of urban management on unstable income, especially construction-related fees. This type of tax has also increased financial transparency, improved urban planning, and improved the quality of public services. However, challenges such as delays in resource allocation, revenue fluctuations due to economic conditions, and limited authority of municipalities in how to spend these revenues are considered to be the main obstacles to the optimal use of VAT. In Kashan, VAT revenues have also become one of the main sources of financing municipal development and service costs in recent years. Ultimately, strengthening the fair distribution system of VAT and creating efficient management mechanisms can contribute to greater sustainability of urban revenues and balanced development of cities. https://www.jamv.ir/article_246935.html Today, with the expansion of urbanization and the increase in the volume of service and development activities of municipalities, the need to utilize modern management systems in the field of purchasing and procurement is felt more than ever. The traditional system of purchasing and supplying goods and services in many municipalities faces problems such as lengthy processes, lack of financial transparency, duplication, increased costs, and weak supervision. In this regard, the integration and mechanization of the purchasing and procurement system has been proposed as one of the most important solutions for improving efficiency, transparency, and accountability in urban management. The purpose of this article is to examine the various dimensions of the integration and mechanization of the municipal purchasing and procurement system and explain its effects on improving the managerial and financial performance of municipalities. The present study is of a review-analytical type and the information required for it has been collected using a library method and using scientific sources, research articles, documents, and related studies; therefore, statistical software and field methods have not been used in this study. The results of the studies show that the establishment of a mechanized and integrated system in the field of municipal procurement can increase the speed and accuracy of purchasing processes, reduce administrative costs, promote financial transparency, improve internal controls, reduce administrative corruption and facilitate managerial decision-making. Also, the use of electronic systems and information technology plays an effective role in coordinating between different organizational units and improving the quality of municipal services. Ultimately, the success of implementing this system requires the provision of technological infrastructure, human resource training, managerial support and the development of appropriate laws and guidelines. https://www.jamv.ir/article_246978.html Trust in financial statements is one of the most important factors influencing the efficiency of capital markets and the decision-making of financial information users. In recent years, the increase in financial scandals and weaknesses in reporting transparency have highlighted the necessity of paying greater attention to mechanisms that strengthen trust. One of the most important of these mechanisms is the establishment and effective implementation of internal controls within organizations. The aim of this study is to examine the role of internal controls in enhancing trust in financial statements and to identify the most influential dimensions from the perspective of accounting and auditing experts.This research is applied in terms of purpose and qualitative-analytical in terms of methodology. The required data were collected through interviews with accounting experts, auditors, and financial managers of listed companies, and the participants’ views were analyzed after review and classification. The findings indicated that the most significant factors affecting trust in financial statements include risk assessment, continuous monitoring, an ethical and transparent control environment, transparent internal control reporting, quality of information and communication, and control activities. Among these factors, risk assessment and continuous monitoring were considered the most important from the experts’ perspective.The results also showed that in some companies there is a significant gap between internal control requirements and their actual implementation, which may reduce users’ trust. Finally, strengthening the risk assessment system, increasing the independence of audit committees, improving reporting transparency, and enhancing the quality of internal supervision were proposed as the most important solutions for increasing trust in financial statements https://www.jamv.ir/article_199001.html Today, corporate social responsibility and green human resource management are linked as two basic concepts in management literature. Although so far, numerous researches have been developed in both fields in parallel, it is necessary to investigate the relationship between both concepts and their impact on environmental outcomesand corporate performance more deeply. Therefore, the purpose of the study is to investigate the impact of corporate social responsibility on company performance, considering possible mediation; Green human resource management and environmental outcomes were considered. Data were collected by distributing and completing online 420 seven-choice Likert standard questionnaires with 34 items in hotels with more than 50 employees and hree-star category or higher in Isfahan and analyzed using the method of structural equations based on variance (partial least squares). Corporate social responsibility has a direct and significant effect on the performance of Isfahan's hotel industry. Also, indirectly and with two mediating variables of green human resource management and environmental outcomes, corporate social responsibility has a positive and significant effect on the performance of Isfahan's hotel industry. Examining and comparing the direct and indirect effects shows that with the two mediating variables of green human resource management and environmental outcomes, the impact of corporate social responsibility on performance decreases from 0.321 to 0.128. By improving the management of green human resources and environmental outcomes, organizations help their human resources to be proud of their company's role in protecting the environment, which not only strengthens the commitment of human resources towards their organizations. It is possible, but they can achieve successful environmental outcomes by developing abilities, motivations and opportunities such as attracting and selecting human forces interested in green (environmental) issues. Also, the results of the study contribute significantly to the literature of corporate social responsibility and green human resource management, as well as the practical participation of managers.