Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

A
  • Accounting information quality The Impact of Artificial Intelligence on the Quality of Budgeting Information: Analyzing the Moderating Role of Digital Maturity from a Management Accounting Perspective [Volume 9, Issue 116, 2026, Pages 21-41]
  • Accounting records The impact of accounting records (financial ratios) on financial efficiency [Volume 9, Issue 113, 2026, Pages 233-248]
  • Accounting Transparency Analyzing the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities [Volume 9, Issue 115, 2026, Pages 173-198]
  • After-sales service quality Analysis of factors affecting customer satisfaction and loyalty of Iran Khodro Company with emphasis on the quality of after-sales services [Volume 9, Issue 113, 2026, Pages 144-156]
  • Aggressive taxation Investigating the impact of corporate profitability on the relationship between aggressive taxation and capital structure decisions. [Volume 9, Issue 115, 2026, Pages 21-37]
  • Algorithmic Trading Emerging Investment Paradigms Amidst Geopolitical Uncertainty and the Artificial Intelligence Revolution [Volume 9, Issue 114, 2026, Pages 140-162]
  • Analytical Auditing The impact of artificial intelligence in accounting [Volume 9, Issue 114, 2026, Pages 84-98]
  • Artificial intelligence Examining the role of artificial intelligence in the transformation of municipal inspection and performance evaluation [Volume 9, Issue 113, 2026, Pages 33-57]
  • Artificial intelligence Adoption of artificial intelligence technology in financial decisions of accounting managers of companies in Alborz province [Volume 9, Issue 113, 2026, Pages 127-143]
  • Artificial intelligence The impact of artificial intelligence and blockchain technology on auditing (present and future) [Volume 9, Issue 114, 2026, Pages 61-70]
  • Artificial intelligence Emerging Investment Paradigms Amidst Geopolitical Uncertainty and the Artificial Intelligence Revolution [Volume 9, Issue 114, 2026, Pages 140-162]
  • Artificial intelligence The impact of greenwashing intensity in sustainability reporting on company financial performance: Application of natural language processing (NLP) [Volume 9, Issue 114, 2026, Pages 222-248]
  • Artificial intelligence The Impact of Artificial Intelligence on the Quality of Budgeting Information: Analyzing the Moderating Role of Digital Maturity from a Management Accounting Perspective [Volume 9, Issue 116, 2026, Pages 21-41]
  • Audit Committee The moderating role of women's leadership in the audit committee on the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 112, 2026, Pages 160-171]
  • Audit Committee Examining the role of internal controls in increasing confidence in financial statements [Volume 9, Issue 113, 2026, Pages 100-111]
  • Auditing The impact of artificial intelligence in accounting [Volume 9, Issue 114, 2026, Pages 84-98]
  • Auditing Ghadir Investment Company Audit [Volume 9, Issue 114, 2026, Pages 179-194]
  • Auditor Reputation Auditor tenure, auditor reputation, and going concern assumption [Volume 9, Issue 114, 2026, Pages 163-178]
  • Auditor Tenure Auditor tenure, auditor reputation, and going concern assumption [Volume 9, Issue 114, 2026, Pages 163-178]
  • Audit Quality The moderating role of women's leadership in the audit committee on the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 112, 2026, Pages 160-171]
  • Audit Quality The impact of artificial intelligence in accounting [Volume 9, Issue 114, 2026, Pages 84-98]
  • Audit Quality The effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability [Volume 9, Issue 116, 2026, Pages 1-20]
  • Audit software adoption Examining the barriers to adopting auditing software in small and large institutions [Volume 9, Issue 114, 2026, Pages 19-33]
  • Audit Tenure The role of management's optimistic expectations in the relationship between audit tenure and information uncertainty [Volume 9, Issue 112, 2026, Pages 27-41]
B
  • Bank Capital the study of the relationship between incentive reward , accounting authority and bank capital and financial institutions accepted in tehran stock exchange [Volume 9, Issue 112, 2026, Pages 14-26]
  • Behavioral characteristics of managers The relationship between managers' narcissism and financial reporting readability [Volume 9, Issue 115, 2026, Pages 207-231]
  • Behavioral Finance The role of coaching based on ICF standards in reducing cognitive biases and improving emotional regulation in Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 338-349]
  • Best-Worst Method (BWM) Identifying and ranking factors affecting employee retention (Case study: Golshah Grain Processing Refinery) [Volume 9, Issue 115, 2026, Pages 199-206]
  • Blockchain The impact of artificial intelligence and blockchain technology on auditing (present and future) [Volume 9, Issue 114, 2026, Pages 61-70]
  • Board Independence Investigating the impact of corporate governance mechanisms on management shortsightedness [Volume 9, Issue 113, 2026, Pages 259-270]
  • Board Independence Investigating the moderating role of company size and free cash flow in the relationship between corporate governance and company risk-taking in Tehran Stock Exchange. [Volume 9, Issue 114, 2026, Pages 99-113]
  • Board Independence Examining the relationship between financial reporting fraud and company financial performance: The moderating role of board independence [Volume 9, Issue 115, 2026, Pages 124-146]
  • Budgetary governance Designing a Budget Governance Model Based on Organizational Policies with a Thematic Analysis Approach in Tehran's District 9 Municipality [Volume 9, Issue 116, 2026, Pages 55-77]
  • Budgeting The impact of budgeting dimensions on managers' financial performance in the banking industry [Volume 9, Issue 114, 2026, Pages 300-309]
  • Budgeting Information Quality The Impact of Artificial Intelligence on the Quality of Budgeting Information: Analyzing the Moderating Role of Digital Maturity from a Management Accounting Perspective [Volume 9, Issue 116, 2026, Pages 21-41]
  • Business strategy Investigating the impact of enterprise risk management and business strategy on company performance [Volume 9, Issue 112, 2026, Pages 105-125]
C
  • Capital structure Investigating the impact of corporate profitability on the relationship between aggressive taxation and capital structure decisions. [Volume 9, Issue 115, 2026, Pages 21-37]
  • Cash Flow Company life cycle and comparison of financial statements of companies listed on the Tehran Stock Exchange [Volume 9, Issue 112, 2026, Pages 87-104]
  • CEO financial records The effect of the CEO's financial background on the company's financialization with the role of managerial overconfidence and financing constraints in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 108-123]
  • Company life cycle Company life cycle and comparison of financial statements of companies listed on the Tehran Stock Exchange [Volume 9, Issue 112, 2026, Pages 87-104]
  • Company performance Working capital management efficiency, management ability and company performance [Volume 9, Issue 112, 2026, Pages 42-55]
  • Company performance Investigating the impact of enterprise risk management and business strategy on company performance [Volume 9, Issue 112, 2026, Pages 105-125]
  • Company Size Comparability of the relationship between financial conditions based on firm size and financing behavior in small and medium-sized enterprises. [Volume 9, Issue 113, 2026, Pages 17-32]
  • Company Size Investigating the moderating role of company size and free cash flow in the relationship between corporate governance and company risk-taking in Tehran Stock Exchange. [Volume 9, Issue 114, 2026, Pages 99-113]
  • Complexity of the company environment The effect of the complexity of the company's environment on the relationship between financial reporting transparency and the speed of adjustment of companies' trade credit. [Volume 9, Issue 115, 2026, Pages 58-73]
  • Corporate Financialization The effect of the CEO's financial background on the company's financialization with the role of managerial overconfidence and financing constraints in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 108-123]
  • Corporate Governance The moderating role of women's leadership in the audit committee on the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 112, 2026, Pages 160-171]
  • Corporate Governance Investigating the impact of corporate governance mechanisms on management shortsightedness [Volume 9, Issue 113, 2026, Pages 259-270]
  • Corporate Governance Examining the relationship between financial reporting fraud and company financial performance: The moderating role of board independence [Volume 9, Issue 115, 2026, Pages 124-146]
  • Corporate Governance The relationship between reporting fraud and weak internal control with the key role of internal audit and corporate governance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 309-328]
  • Corporate governance level The effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability [Volume 9, Issue 116, 2026, Pages 1-20]
  • Corporate investment The effect of corporate investment and research and development spending on growth opportunities in pharmaceutical companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 1-16]
  • Cost efficiency The role of performance-based budgeting in improving financial discipline and cost efficiency in public institutions [Volume 9, Issue 114, 2026, Pages 249-272]
  • Cost Leadership Strategy Investigating the relationship between financial reporting readability and cost leadership strategy with cost of capital [Volume 9, Issue 112, 2026, Pages 296-309]
  • Cost of Capital Investigating the relationship between financial reporting readability and cost leadership strategy with cost of capital [Volume 9, Issue 112, 2026, Pages 296-309]
  • Cost of Capital Examining the relationship between political costs and managerial shortsightedness with the cost of capital [Volume 9, Issue 113, 2026, Pages 302-314]
  • Customer Focus Studying the effect of financial constraints on the relationship between customer focus and dividend policy. [Volume 9, Issue 112, 2026, Pages 172-185]
  • Customer Satisfaction Analyzing the role of brand equity and brand personality on customers' behavioral tendencies with the mediation of brand trust in Iran Khodro Company [Volume 9, Issue 113, 2026, Pages 112-126]
  • Customer Satisfaction Analysis of factors affecting customer satisfaction and loyalty of Iran Khodro Company with emphasis on the quality of after-sales services [Volume 9, Issue 113, 2026, Pages 144-156]
  • Customer Satisfaction Investigating the role of reward programs in creating loyalty for the hotel industry in Kerman city [Volume 9, Issue 114, 2026, Pages 209-221]
D
  • Data Governance Analyzing the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities [Volume 9, Issue 115, 2026, Pages 173-198]
  • Digital currency Examining the role of FinTech in reducing information asymmetry and enhancing sustainable profitability of Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 74-99]
  • Digital financial reporting Analysis of research trends in the field of digital financial reporting and digital transformation in the municipal accounting system [Volume 9, Issue 115, 2026, Pages 232-249]
  • Digital Maturity The Impact of Artificial Intelligence on the Quality of Budgeting Information: Analyzing the Moderating Role of Digital Maturity from a Management Accounting Perspective [Volume 9, Issue 116, 2026, Pages 21-41]
  • Dynamic Capabilities The relationship between dynamic capabilities and competitive performance of the company with the mediating role of open innovation in knowledge-based companies in Mazandaran. [Volume 9, Issue 113, 2026, Pages 217-232]
E
  • Earnings Management The impact of digital transformation on corporate inefficient investment with the moderating role of financial constraints and earnings management. [Volume 9, Issue 114, 2026, Pages 1-18]
  • Earnings Quality Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange [Volume 9, Issue 114, 2026, Pages 71-83]
  • Earnings timeliness Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange [Volume 9, Issue 114, 2026, Pages 71-83]
  • Economic shocks Investigating the impact of economic shocks on the dynamics of insurance companies and analyzing their different reactions to these shocks [Volume 9, Issue 112, 2026, Pages 66-86]
  • Effective Tax Rate Investigating the impact of corporate profitability on the relationship between aggressive taxation and capital structure decisions. [Volume 9, Issue 115, 2026, Pages 21-37]
  • Emotional Self-Regulation Explaining the role of coaching based on the standards of the International Coaching Federation (ICF) in optimizing the performance of marketing and sales teams [Volume 9, Issue 115, 2026, Pages 290-308]
  • Employee Engagement Explaining the impact of human resource productivity on employee performance and participation (Case study: Islamic Azad University, Sari Branch) [Volume 9, Issue 112, 2026, Pages 199-212]
  • Employee Retention Identifying and ranking factors affecting employee retention (Case study: Golshah Grain Processing Refinery) [Volume 9, Issue 115, 2026, Pages 199-206]
  • Enterprise risk Management Investigating the impact of enterprise risk management and business strategy on company performance [Volume 9, Issue 112, 2026, Pages 105-125]
  • ESG The impact of greenwashing intensity in sustainability reporting on company financial performance: Application of natural language processing (NLP) [Volume 9, Issue 114, 2026, Pages 222-248]
  • ESG reporting Analysis of sustainability accounting and ESG reporting in municipalities [Volume 9, Issue 115, 2026, Pages 250-274]
  • Ethical Leadership Explaining the performance of employee service recovery based on ethical leadership with the mediation of job flourishing and the moderation of ethical self-efficacy in the General Department of Tax Affairs of Mazandaran Province [Volume 9, Issue 112, 2026, Pages 263-279]
  • External shocks The role of financial risk management adjustment in reducing organizational performance to the global economy in Iranian listed companies [Volume 9, Issue 112, 2026, Pages 126-147]
F
  • Financial Attitude Analyzing the role of financial attitudes and organizational coordination in improving the effectiveness of human resource management on the financial performance of municipalities [Volume 9, Issue 114, 2026, Pages 128-139]
  • Financial coaching The role of coaching based on ICF standards in reducing cognitive biases and improving emotional regulation in Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 338-349]
  • Financial conditions Comparability of the relationship between financial conditions based on firm size and financing behavior in small and medium-sized enterprises. [Volume 9, Issue 113, 2026, Pages 17-32]
  • Financial Constraints Studying the effect of financial constraints on the relationship between customer focus and dividend policy. [Volume 9, Issue 112, 2026, Pages 172-185]
  • Financial Constraints The impact of digital transformation on corporate inefficient investment with the moderating role of financial constraints and earnings management. [Volume 9, Issue 114, 2026, Pages 1-18]
  • Financial discipline Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality [Volume 9, Issue 113, 2026, Pages 190-201]
  • Financial efficiency The impact of accounting records (financial ratios) on financial efficiency [Volume 9, Issue 113, 2026, Pages 233-248]
  • Financial governance A systematic review of the role of management accounting in the financial governance of municipalities. [Volume 9, Issue 115, 2026, Pages 147-172]
  • Financial Leverage The effect of research and development expenses, liquidity, leverage, profitability and activity on firm value with the moderating role of firm size in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 168-189]
  • Financial Managers Investigating the satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities [Volume 9, Issue 113, 2026, Pages 249-258]
  • Financial Reporting Examining the relationship between corporate financial crisis and the pessimistic tone of financial reporting. [Volume 9, Issue 113, 2026, Pages 157-167]
  • Financial Reporting Ghadir Investment Company Audit [Volume 9, Issue 114, 2026, Pages 179-194]
  • Financial Reporting Analyzing the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities [Volume 9, Issue 115, 2026, Pages 173-198]
  • Financial Reporting Quality The effect of managers' narcissism on the relationship between accounting concepts (financial reporting quality, social responsibility) and financial reporting readability [Volume 9, Issue 115, 2026, Pages 1-20]
  • Financial Reporting Readability Investigating the relationship between financial reporting readability and cost leadership strategy with cost of capital [Volume 9, Issue 112, 2026, Pages 296-309]
  • Financial Reporting Readability The effect of managers' narcissism on the relationship between accounting concepts (financial reporting quality, social responsibility) and financial reporting readability [Volume 9, Issue 115, 2026, Pages 1-20]
  • Financial Reporting Readability The relationship between managers' narcissism and financial reporting readability [Volume 9, Issue 115, 2026, Pages 207-231]
  • Financial Reporting Readability The effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability [Volume 9, Issue 116, 2026, Pages 1-20]
  • Financial Reporting Readability Investigating the relationship between auditor turnover and financial reporting readability with cash flow investment sensitivity [Volume 9, Issue 116, 2026, Pages 78-89]
  • Financial Risk Management The role of financial risk management adjustment in reducing organizational performance to the global economy in Iranian listed companies [Volume 9, Issue 112, 2026, Pages 126-147]
  • Financial Transparency A systematic review of the role of management accounting in the financial governance of municipalities. [Volume 9, Issue 115, 2026, Pages 147-172]
  • Financing behavior Comparability of the relationship between financial conditions based on firm size and financing behavior in small and medium-sized enterprises. [Volume 9, Issue 113, 2026, Pages 17-32]
  • Financing Constraints Assessing the interactive effect of financial constraint and operational flexibility on investment in fixed assets. [Volume 9, Issue 113, 2026, Pages 202-216]
  • Financing Constraints The effect of the CEO's financial background on the company's financialization with the role of managerial overconfidence and financing constraints in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 108-123]
  • Fintech Examining the role of FinTech in reducing information asymmetry and enhancing sustainable profitability of Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 74-99]
  • Firm Value The effect of research and development expenses, liquidity, leverage, profitability and activity on firm value with the moderating role of firm size in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 168-189]
  • Fiscal discipline The role of performance-based budgeting in improving financial discipline and cost efficiency in public institutions [Volume 9, Issue 114, 2026, Pages 249-272]
  • Fogg index The relationship between managers' narcissism and financial reporting readability [Volume 9, Issue 115, 2026, Pages 207-231]
  • Forex Market Examining the role of FinTech in reducing information asymmetry and enhancing sustainable profitability of Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 74-99]
  • Fraud in financial reporting Examining the relationship between financial reporting fraud and company financial performance: The moderating role of board independence [Volume 9, Issue 115, 2026, Pages 124-146]
  • Fraud in reporting The relationship between reporting fraud and weak internal control with the key role of internal audit and corporate governance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 309-328]
  • Free Cash Flow Investigating the moderating role of company size and free cash flow in the relationship between corporate governance and company risk-taking in Tehran Stock Exchange. [Volume 9, Issue 114, 2026, Pages 99-113]
  • Functional financial literacy The role of financial education in improving investor decision-making in the Iranian capital market [Volume 9, Issue 112, 2026, Pages 225-245]
G
  • General Administration of Ports and Maritime Affairs of West Hormozgan (Bandar Lengeh) The future of port services in the West Hormozgan Ports and Maritime Administration compared to other important and strategic ports in the country [Volume 9, Issue 112, 2026, Pages 280-295]
  • General Directorate of Ports and Maritime Affairs of West Hormozgan (Bandar Lengeh) History of goods transit in the General Directorate of Ports and Maritime Affairs of West Hormozgan (Bandar Lengeh) [Volume 9, Issue 112, 2026, Pages 213-224]
  • Geopolitical Risk Emerging Investment Paradigms Amidst Geopolitical Uncertainty and the Artificial Intelligence Revolution [Volume 9, Issue 114, 2026, Pages 140-162]
  • Good Governance Components of transformational management and good governance in municipalities [Volume 9, Issue 115, 2026, Pages 282-289]
  • Goods Transit History of goods transit in the General Directorate of Ports and Maritime Affairs of West Hormozgan (Bandar Lengeh) [Volume 9, Issue 112, 2026, Pages 213-224]
  • Greenwashing The impact of greenwashing intensity in sustainability reporting on company financial performance: Application of natural language processing (NLP) [Volume 9, Issue 114, 2026, Pages 222-248]
  • Growth Opportunities The effect of corporate investment and research and development spending on growth opportunities in pharmaceutical companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 1-16]
H
  • Human capital Identifying and ranking factors affecting employee retention (Case study: Golshah Grain Processing Refinery) [Volume 9, Issue 115, 2026, Pages 199-206]
  • Human error The impact of artificial intelligence in accounting [Volume 9, Issue 114, 2026, Pages 84-98]
  • Human Resource Management Analyzing the role of financial attitudes and organizational coordination in improving the effectiveness of human resource management on the financial performance of municipalities [Volume 9, Issue 114, 2026, Pages 128-139]
  • Human Resource Management Identifying and ranking factors affecting employee retention (Case study: Golshah Grain Processing Refinery) [Volume 9, Issue 115, 2026, Pages 199-206]
  • Human Resource Productivity Explaining the impact of human resource productivity on employee performance and participation (Case study: Islamic Azad University, Sari Branch) [Volume 9, Issue 112, 2026, Pages 199-212]
  • Human Resources Strategies The Effect of Human Resources Strategies on Service Efficiency in Iran Khodro Company: The Mediating Role of Employee Productivity [Volume 9, Issue 113, 2026, Pages 271-281]
I
  • Information Asymmetry Company life cycle and comparison of financial statements of companies listed on the Tehran Stock Exchange [Volume 9, Issue 112, 2026, Pages 87-104]
  • Information Asymmetry Examining the role of FinTech in reducing information asymmetry and enhancing sustainable profitability of Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 74-99]
  • Information needs Investigating the satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities [Volume 9, Issue 113, 2026, Pages 249-258]
  • Information systems study of role of trust and dependency in knowledge sharing in بستر municipality information systems [Volume 9, Issue 112, 2026, Pages 1-13]
  • Information technology The role of information technology in improving accounting and financial processes in municipalities [Volume 9, Issue 115, 2026, Pages 275-281]
  • Information Uncertainty The role of management's optimistic expectations in the relationship between audit tenure and information uncertainty [Volume 9, Issue 112, 2026, Pages 27-41]
  • Innovative performance Investigating the role of management accounting systems in improving innovative and sustainable performance in municipalities [Volume 9, Issue 115, 2026, Pages 329-337]
  • Inspection Examining the role of artificial intelligence in the transformation of municipal inspection and performance evaluation [Volume 9, Issue 113, 2026, Pages 33-57]
  • Internal Controls Examining the role of internal controls in increasing confidence in financial statements [Volume 9, Issue 113, 2026, Pages 100-111]
  • International Coaching Federation (ICF) standards Explaining the role of coaching based on the standards of the International Coaching Federation (ICF) in optimizing the performance of marketing and sales teams [Volume 9, Issue 115, 2026, Pages 290-308]
  • Investment amount Investigating the impact of investment amount and company performance criteria on debt financing in listed companies [Volume 9, Issue 112, 2026, Pages 148-159]
  • Investment Companies Ghadir Investment Company Audit [Volume 9, Issue 114, 2026, Pages 179-194]
  • Investor behavior Emerging Investment Paradigms Amidst Geopolitical Uncertainty and the Artificial Intelligence Revolution [Volume 9, Issue 114, 2026, Pages 140-162]
  • Investor decision-making quality The role of financial education in improving investor decision-making in the Iranian capital market [Volume 9, Issue 112, 2026, Pages 225-245]
  • Iranian Capital Market Investigating the impact of sustainability performance on the cash holding level of companies listed on the Iranian capital market [Volume 9, Issue 113, 2026, Pages 282-301]
  • Iran Khodro Analysis of factors affecting customer satisfaction and loyalty of Iran Khodro Company with emphasis on the quality of after-sales services [Volume 9, Issue 113, 2026, Pages 144-156]
  • Iran Khodro Company Analyzing the role of brand equity and brand personality on customers' behavioral tendencies with the mediation of brand trust in Iran Khodro Company [Volume 9, Issue 113, 2026, Pages 112-126]
  • Iran Khodro Company The Effect of Human Resources Strategies on Service Efficiency in Iran Khodro Company: The Mediating Role of Employee Productivity [Volume 9, Issue 113, 2026, Pages 271-281]
K
  • Kerman hotels Investigating the role of reward programs in creating loyalty for the hotel industry in Kerman city [Volume 9, Issue 114, 2026, Pages 209-221]
  • Keywords: Artificial Intelligence The impact of artificial intelligence in accounting [Volume 9, Issue 114, 2026, Pages 84-98]
  • Keywords: Tax evasion The impact of artificial intelligence and blockchain technology on auditing (present and future) [Volume 9, Issue 114, 2026, Pages 61-70]
  • Knowledge-based companies The relationship between dynamic capabilities and competitive performance of the company with the mediating role of open innovation in knowledge-based companies in Mazandaran. [Volume 9, Issue 113, 2026, Pages 217-232]
M
  • Management Accounting A systematic review of the role of management accounting in the financial governance of municipalities. [Volume 9, Issue 115, 2026, Pages 147-172]
  • Management Accounting Investigating the role of management accounting systems in improving innovative and sustainable performance in municipalities [Volume 9, Issue 115, 2026, Pages 329-337]
  • Managerial narcissism The effect of managers' narcissism on the relationship between accounting concepts (financial reporting quality, social responsibility) and financial reporting readability [Volume 9, Issue 115, 2026, Pages 1-20]
  • Managerial narcissism The relationship between managers' narcissism and financial reporting readability [Volume 9, Issue 115, 2026, Pages 207-231]
  • Managerial narcissism The effect of managers' narcissism on the relationship between accounting concepts (corporate governance level, audit quality) and financial reporting readability [Volume 9, Issue 116, 2026, Pages 1-20]
  • Managers' overconfidence The effect of the CEO's financial background on the company's financialization with the role of managerial overconfidence and financing constraints in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 115, 2026, Pages 108-123]
  • Mediation and structural equation modeling The role of financial education in improving investor decision-making in the Iranian capital market [Volume 9, Issue 112, 2026, Pages 225-245]
  • Meta-Synthesis Identifying and ranking factors affecting employee retention (Case study: Golshah Grain Processing Refinery) [Volume 9, Issue 115, 2026, Pages 199-206]
  • Municipalities Analyzing the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities [Volume 9, Issue 115, 2026, Pages 173-198]
  • Municipalities Analysis of sustainability accounting and ESG reporting in municipalities [Volume 9, Issue 115, 2026, Pages 250-274]
N
  • Narcissism The effect of managers' narcissism on the company's strategic deviation from the industry with an emphasis on institutional ownership [Volume 9, Issue 114, 2026, Pages 49-60]
  • Natural Language Processing The impact of greenwashing intensity in sustainability reporting on company financial performance: Application of natural language processing (NLP) [Volume 9, Issue 114, 2026, Pages 222-248]
  • New Technologies Explaining the link between risk management and new technologies with the mediating role of organizational learning in the East Azerbaijan Governorate [Volume 9, Issue 112, 2026, Pages 186-198]
O
  • Open Innovation The relationship between dynamic capabilities and competitive performance of the company with the mediating role of open innovation in knowledge-based companies in Mazandaran. [Volume 9, Issue 113, 2026, Pages 217-232]
  • Operational flexibility Assessing the interactive effect of financial constraint and operational flexibility on investment in fixed assets. [Volume 9, Issue 113, 2026, Pages 202-216]
  • Organizational Agility Structural Equation Modeling of the Effect of Organizational Memory and Organizational Forgetting on Organizational Agility: The Mediating Role of Organizational Learning (Case Study: Sepah Bank, Mazandaran Province) [Volume 9, Issue 112, 2026, Pages 246-262]
  • Organizational Forgetting Structural Equation Modeling of the Effect of Organizational Memory and Organizational Forgetting on Organizational Agility: The Mediating Role of Organizational Learning (Case Study: Sepah Bank, Mazandaran Province) [Volume 9, Issue 112, 2026, Pages 246-262]
  • Organizational memory Structural Equation Modeling of the Effect of Organizational Memory and Organizational Forgetting on Organizational Agility: The Mediating Role of Organizational Learning (Case Study: Sepah Bank, Mazandaran Province) [Volume 9, Issue 112, 2026, Pages 246-262]
  • Organizational Pessimism Investigating the relationship between organizational pessimism and employee performance, job self-efficacy, and perceived organizational support (Statistical population of elementary school teachers in Kashmar city) [Volume 9, Issue 114, 2026, Pages 114-127]
P
  • Perceived ethical climate Investigating the relationship between perceived ethical climate and classroom teaching styles and organizational learning of second grade elementary school teachers in Bardaskan city [Volume 9, Issue 114, 2026, Pages 287-299]
  • Performance-Based Budgeting The role of performance-based budgeting in improving financial discipline and cost efficiency in public institutions [Volume 9, Issue 114, 2026, Pages 249-272]
  • Performance Evaluation Examining the role of artificial intelligence in the transformation of municipal inspection and performance evaluation [Volume 9, Issue 113, 2026, Pages 33-57]
  • Pharmaceutical Companies The effect of corporate investment and research and development spending on growth opportunities in pharmaceutical companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 1-16]
  • Political uncertainty Emerging Investment Paradigms Amidst Geopolitical Uncertainty and the Artificial Intelligence Revolution [Volume 9, Issue 114, 2026, Pages 140-162]
  • Port logistics services The future of port services in the West Hormozgan Ports and Maritime Administration compared to other important and strategic ports in the country [Volume 9, Issue 112, 2026, Pages 280-295]
  • Professional coaching Explaining the role of coaching based on the standards of the International Coaching Federation (ICF) in optimizing the performance of marketing and sales teams [Volume 9, Issue 115, 2026, Pages 290-308]
  • Profitability The effect of research and development expenses, liquidity, leverage, profitability and activity on firm value with the moderating role of firm size in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 113, 2026, Pages 168-189]
  • Profitability Investigating the impact of corporate profitability on the relationship between aggressive taxation and capital structure decisions. [Volume 9, Issue 115, 2026, Pages 21-37]
  • Prospect Theory The role of coaching based on ICF standards in reducing cognitive biases and improving emotional regulation in Forex and cryptocurrency traders [Volume 9, Issue 115, 2026, Pages 338-349]
  • Public Institutions The role of performance-based budgeting in improving financial discipline and cost efficiency in public institutions [Volume 9, Issue 114, 2026, Pages 249-272]
  • Public Sector Accounting Analyzing the dimensions of data governance and its impact on the transparency of public sector accounting in municipalities [Volume 9, Issue 115, 2026, Pages 173-198]
R
  • Revenue Management The role of accounting and revenue management in improving the financial performance of municipalities [Volume 9, Issue 115, 2026, Pages 100-107]
  • Rewards programs Investigating the role of reward programs in creating loyalty for the hotel industry in Kerman city [Volume 9, Issue 114, 2026, Pages 209-221]
  • Risk Assessment Examining the role of internal controls in increasing confidence in financial statements [Volume 9, Issue 113, 2026, Pages 100-111]
  • Risk Management Explaining the link between risk management and new technologies with the mediating role of organizational learning in the East Azerbaijan Governorate [Volume 9, Issue 112, 2026, Pages 186-198]
S
  • Satisfaction Investigating the satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities [Volume 9, Issue 113, 2026, Pages 249-258]
  • Service efficiency The Effect of Human Resources Strategies on Service Efficiency in Iran Khodro Company: The Mediating Role of Employee Productivity [Volume 9, Issue 113, 2026, Pages 271-281]
  • Service recovery performance Explaining the performance of employee service recovery based on ethical leadership with the mediation of job flourishing and the moderation of ethical self-efficacy in the General Department of Tax Affairs of Mazandaran Province [Volume 9, Issue 112, 2026, Pages 263-279]
  • Small Audit Firms Examining the barriers to adopting auditing software in small and large institutions [Volume 9, Issue 114, 2026, Pages 19-33]
  • Strategic location History of goods transit in the General Directorate of Ports and Maritime Affairs of West Hormozgan (Bandar Lengeh) [Volume 9, Issue 112, 2026, Pages 213-224]
  • Sustainability accounting Analysis of sustainability accounting and ESG reporting in municipalities [Volume 9, Issue 115, 2026, Pages 250-274]
  • Sustainability Performance Investigating the impact of sustainability performance on the cash holding level of companies listed on the Iranian capital market [Volume 9, Issue 113, 2026, Pages 282-301]
  • Sustainability Reporting The impact of greenwashing intensity in sustainability reporting on company financial performance: Application of natural language processing (NLP) [Volume 9, Issue 114, 2026, Pages 222-248]
  • Sustainable Revenues The impact of value-added tax on sustainable revenues of Kashan Municipality [Volume 9, Issue 113, 2026, Pages 58-77]
T
  • Tabriz Municipality study of role of trust and dependency in knowledge sharing in بستر municipality information systems [Volume 9, Issue 112, 2026, Pages 1-13]
  • Tabriz Municipality Analysis of the effect of establishing accounting information systems on improving compliance with laws and financial discipline in Tabriz Municipality [Volume 9, Issue 113, 2026, Pages 190-201]
  • Tabriz Municipality Investigating the satisfaction of mayors and financial managers with the performance and efficiency of financial systems in meeting the information needs of Tabriz municipalities [Volume 9, Issue 113, 2026, Pages 249-258]
  • Tabriz Municipality contractors Analyzing the effect of sustainable social performance and sustainable management on the financial performance of municipal contractors with the mediating role of sustainability reputation [Volume 9, Issue 114, 2026, Pages 34-48]
  • Tax Avoidance The moderating role of women's leadership in the audit committee on the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 112, 2026, Pages 160-171]
  • Tax Avoidance Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 114, 2026, Pages 195-208]
  • Technology Adoption Model Adoption of artificial intelligence technology in financial decisions of accounting managers of companies in Alborz province [Volume 9, Issue 113, 2026, Pages 127-143]
  • Technology Adoption Model Examining the barriers to adopting auditing software in small and large institutions [Volume 9, Issue 114, 2026, Pages 19-33]
  • Tehran District 9 Municipality Designing a Budget Governance Model Based on Organizational Policies with a Thematic Analysis Approach in Tehran's District 9 Municipality [Volume 9, Issue 116, 2026, Pages 55-77]
  • Tehran Stock Exchange The relationship between managers' narcissism and financial reporting readability [Volume 9, Issue 115, 2026, Pages 207-231]
  • Tehran Stock Exchange (TSE) Industry Concentration and Earnings Timeliness: Evidence from the Tehran Stock Exchange [Volume 9, Issue 114, 2026, Pages 71-83]
  • Thematic Analysis Designing a Budget Governance Model Based on Organizational Policies with a Thematic Analysis Approach in Tehran's District 9 Municipality [Volume 9, Issue 116, 2026, Pages 55-77]
  • The role of management's optimistic expectations The role of management's optimistic expectations in the relationship between audit tenure and information uncertainty [Volume 9, Issue 112, 2026, Pages 27-41]
  • Transformational Management Components of transformational management and good governance in municipalities [Volume 9, Issue 115, 2026, Pages 282-289]
  • Trust study of role of trust and dependency in knowledge sharing in بستر municipality information systems [Volume 9, Issue 112, 2026, Pages 1-13]
  • Trust analysis of the effect of dimensions of integrated acceptance model and use of trust and trust on behavior intention and behavior of e - government services in tabriz municipality [Volume 9, Issue 112, 2026, Pages 56-65]
U
  • Urban Financial Management A systematic review of the role of management accounting in the financial governance of municipalities. [Volume 9, Issue 115, 2026, Pages 147-172]
  • Urban Governance Analysis of sustainability accounting and ESG reporting in municipalities [Volume 9, Issue 115, 2026, Pages 250-274]
V
  • Value Added Tax The impact of value-added tax on sustainable revenues of Kashan Municipality [Volume 9, Issue 113, 2026, Pages 58-77]
W
  • Women's Leadership The moderating role of women's leadership in the audit committee on the relationship between audit quality and tax avoidance in companies listed on the Tehran Stock Exchange. [Volume 9, Issue 112, 2026, Pages 160-171]
Z
  • Zombie Firms Investigating the Relationship between Tax Avoidance and Zombie Firms in Companies Listed on the Tehran Stock Exchange [Volume 9, Issue 114, 2026, Pages 195-208]