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ردیف | عنوان | نوع |
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41 |
Exploring accounting history and accounting in history
بررسی تاریخ حسابداری و حسابداری در تاریخ-2021 Accounting history, as the history of accounting and the consideration of accounting in
history, provides insight into an understanding of accounting in the past, for the present,
and into the future. Whilst often viewed as a routine, rule driven practice, the accounting
history discipline recognises accounting as having a much wider pervasiveness as social
practice and even moral practice. As social practice, accounting affects individual, organisational and societal behaviour. This collection of articles demonstrates the importance of
looking at history to provide context and illustrates that understandings of the past lead to
comprehension of the present and foresight for the future. The articles in this special issue,
international in essence, epitomize the diversity of the accounting history field in
exploring accounting in diverse organizations, in investigating accounting in its wider
context and in employing different theoretical approaches. In considering the accounting
phenomenon that occurred, there is additionally the insight of that which did not occur,
the relevance of past events and non-events as an ingredient to better understanding the
present and to potentially reshaping the future.
The articles explore of the role of actors/agents around accounting and organizational change, how key individuals and networks of individuals, can influence others, both within and external to the organization, to enact change or prevent change in areas where accounting contributes. It is suggested that these studies could be extended, to consider more widely the influence of the interaction of individuals via prosopographical or similar studies. This collection of articles has global reach, and we make an additional call for more international, interactional or comparative approaches to studies in accounting history. Accounting history studies can further investigate organizational contexts and situations, exploring reporting internally and externally to the organization and informing current and future accounting and related practices. keywords: |
مقاله انگلیسی |
42 |
DATA BREACH MANAGEMENT: AN INTEGRATED RISK MODEL
مدیریت نقض داده ها: یک مدل ریسک یکپارچه-2021 In response to organizations’ increasing vulnerability to data breaches, we present an integrated risk model for
data breach management based on a systematic review of the literature. Theoretically, the study extends the
body of knowledge on data breach management by identifying and updating conceptualizations of data breach
risks (items) and resolutions (actions) and by providing a foundation for organizational responses to emerging
data breach incidents (heuristics). Practically, the study provides key insights that practitioners can use to
organize and orchestrate effective data breach management based on comprehensive profiles of risk items and
resolution techniques. keywords: نقض داده | مدیریت ریسک | مدل ریسک یکپارچه | مدیریت حادثه | تجزیه و تحلیل ادبیات | Data breach | risk management | integrated risk model | incident management | literature analysis |
مقاله انگلیسی |
43 |
The effects of inter- and intraorganizational factors on the adoption of electronic booking systems in the maritime supply chain
اثرات عوامل بین و درون سازمانی بر پذیرش سیستم های رزرو الکترونیکی در زنجیره تأمین دریایی-2021 Digitalization is currently reshaping business models and providing more opportunities for cross-border supply chains. Maritime transportation occupies a crucial position in the global supply chain and information systems are playing an increasingly important role in the industry. In contrast with information systems used in other industries, interorganizational information systems in the maritime industry may involve a greater number of organizational users, including manufacturers, customers, shipping lines and customs and port authorities from different countries. Therefore, the adoption of container e-booking systems in the maritime supply chain is complex and with limited scrutiny in academia. This study explored the use of e-booking systems in the maritime supply chain and, in particular, the factors influencing the adoption of such systems at the organizational level. The study aimed to close the gap between the general understanding of the adoption of information systems and the adoption of e-booking systems in a specific context, namely the maritime supply chain. We conducted an exploratory multi-case study of eight firms across multiple tiers of the maritime supply chain. We employed a qualitative approach to investigate this issue at the maritime supply chain level, rather than the firm level. The study focused on inter- and intraorganizational factors. The results suggest that adoption is influenced by several factors, including pressure from trade partners, pressure from leading organizations, as well as organizational compatibility, and so forth. Furthermore, the identified factors have different levels of impact across organizational tiers in the shipping chain. This study offers insights that are relevant to both researchers and practitioners in the maritime transportation industry and may help to accelerate the digitalization of the industry. Keywords: E-booking systems | Information systems | Adoption | Maritime supply chain | Inter and intra-organizational factors |
مقاله انگلیسی |
44 |
Internal benchmarking to assess the cost efficiency of a broiler production system combining data envelopment analysis and throughput accounting
محک گذاری داخلی برای ارزیابی کارایی هزینه سیستم تولید جوجه های گوشتی با ترکیب تحلیل پوششی داده ها و حسابداری توان عملیاتی-2021 Economic efficiency assessments based on Data Envelopment Analysis are scarce compared to technical effi-
ciency studies, even in for-profit firms. Some aspects justify this scarcity, such as the difficulty to estimate ac-
curate prices, given their variability over time. In many situations, external benchmarking is hindered due to
organizations’ unique nature and the barriers to sharing information considered critical to competitiveness. The
use of internal benchmarking can overcome some of these difficulties. This study conducted an internal
benchmarking analysis of a broiler production system, focusing on cost efficiency. We conducted longitudinal
case-based research over six years (2014–2019). The concepts of throughput accounting of the Theory of Con-
straints were applied to structure the DEA model (inputs, prices, and output). The Critical Incident Technique
was used to explore the effects of interventions on the production system’s cost efficiency. The results show that
the broiler production system could reduce 32% of the total cost per unit of production if the balance of inputs
suggested by the DEA evaluation was used. This work contributes to the literature by showing the potential of
internal benchmarking to explore the evolution of cost efficiency over time. From a practical perspective, this
study is important for managers by showing how to measure the impact of management actions on performance,
providing valuable information to guide continuous improvement. keywords: بهره وری اقتصادی | بهره وری هزینه | معیار سنج داخلی | تحلیل پوششی داده ها | تولید جوجه های گوشتی | حسابداری | Economic efficiency | Cost efficiency | Internal benchmarking | Data envelopment analysis | Broiler production | Throughput accounting |
مقاله انگلیسی |
45 |
The adoption of supply chain service platforms for organizational performance: Evidences from Chinese catering organizations
The adoption of supply chain service platforms for organizational performance: Evidences from Chinese catering organizations-2021 Supply chain service platforms (SCSP) are playing an increasingly crucial role in improving the competitiveness of organizations in the digital economy. Little, however, is known about the critical factors to the adoption of SCSP in organizations for improving their performance. Drawing upon three domain theories in technology adoption in organizations including the technology-organization-environment framework, the innovation diffusion theory, and the interorganizational relationship theory, this study proposes and validates a research model for better understanding the critical factors to the adoption of SCSP using the survey data from 228 Chinese catering organizations. The study shows that organizational resources and external pressures have a significant direct impact on SCSP adoption in organizations. It reveals that perceived platform value fully mediates the effect of external pressures and partially mediates the effect of organizational resources on SCSP adoption. Furthermore, the study finds out that there is a significant positive association between SCSP adoption and organizational performance. This study contributes to better understanding of SCSP adoption in organizations in their active pursuit of sustainable performance. Keywords: Supply chain service platforms | Technology adoption | Perceived platform value | Catering supply chains | SMEs | Sustainable organizational performance |
مقاله انگلیسی |
46 |
Big data management capabilities in the hospitality sector: Service innovation and customer generated online quality ratings
قابلیتهای مدیریت دادههای بزرگ در بخش مهماننوازی: نوآوری خدمات و رتبهبندی کیفیت آنلاین توسط مشتری-2021 Despite the wide usage of big data in tourism and the hospitality sector, little research has been done to un-
derstand the role of organizations’ capability of managing big data in value creation. This study bridges this gap
by investigating how big data management capabilities lead to service innovation and high online quality rat-
ings. Instead of treating big data management as a whole, we access big data management capabilities at the
strategic and operational level. Using a sample of 202 hotels in Pakistan, we collected the primary data for big
data capabilities, knowledge creation and service innovation; the secondary data about quality rating were
collected from Booking.com. Structural equation modelling through SmartPLS was used for data analysis. The
results indicated that big data management capabilities lead to high online quality ratings through the mediation
of knowledge creation and service innovation. We contribute to the current literature by empirically testing how
strategic level big data capabilities enable the firm to add value in innovativeness and positive online quality
ratings through acquiring, contextualizing, experimenting and applying big data.
Author contribution keywords: مدیریت داده های بزرگ | قابلیت های پویا | نوآوری خدمات | ایجاد دانش | رتبه بندی کیفیت آنلاین ایجاد شده توسط مشتری | مهمان نوازی | Big data management | Dynamic capabilities | Service innovation | Knowledge creation | Customer generated online quality rating | Hospitality |
مقاله انگلیسی |
47 |
Challenges to COVID-19 vaccine supply chain: Implications for sustainable development goals
چالش های زنجیره تأمین واکسن COVID-19: پیامدهای اهداف توسعه پایدار-2021 The COVID-19 outbreak has demonstrated the diverse challenges that supply chains face to significant disrup- tions. Vaccine supply chains are no exception. Therefore, it is elemental that challenges to the COVID-19 vaccine supply chain (VSC) are identified and prioritized to pave the way out of this pandemic. This study combines the decision-making trial and evaluation laboratory (DEMATEL) method with intuitionistic fuzzy sets (IFS) to explore the key challenges of the COVID-19 VSC. The IFS theory tackles the uncertainty of key challenges while DEMATEL addresses the interlaced causal relationships among crucial challenges to the COVID-19 VSC. This work identifies 15 challenges and reveals that ‘Limited number of vaccine manufacturing companies’, ‘Inappropriate coordination with local organizations’, ‘Lack of vaccine monitoring bodies’, ‘Difficulties in monitoring and controlling vaccine temperature’, and ‘Vaccination cost and lack of financial support for vaccine purchase’ are the most critical challenges. The causal interactions along with mutual relationships among these challenges are also scrutinized, and implications for sustainable development goals (SDGs) are drawn. The results offer practical guidelines for stakeholders and government policy makers around the world to develop an improved VSC for the COVID-19 virus. Keywords: COVID-19 pandemic | DEMATEL | Intuitionistic fuzzy sets (IFS) | Vaccine supply chain (VSC) |
مقاله انگلیسی |
48 |
Corporate cleaner production strategy development and environmental management accounting: A contingency theory perspective
توسعه استراتژی تولید پاک کننده شرکت و مدیریت حسابداری محیط زیست: دیدگاه نظریه احتمالی-2021 Despite the popularity of environmental management accounting as an approach to support corporate cleaner
production measures, so far, how the environmental management accounting implementation differs according
to the stage of cleaner production strategy development is largely unknown. This study thus sought to identify
how the uses of environmental management accounting and information characteristics vary among organiza-
tions at different stages of cleaner production strategy development. Drawing on the contingency theory view of
environmental management accounting system sophistication, cleaner production strategy development stages,
and environmental management accounting uses, it developed an analytical framework. Based on eighteen case
studies of business in Sri Lanka, the study analyzed the different domain-based and functional uses of envi-
ronmental management accounting and their characteristics according to their cleaner production strategy
development (i.e., reactive, preventive and proactive stages). Overall, the study found that environmental
management accounting uses to be limited and fragmented in organizations at the reactive and preventive stages
except for using environmental management accounting for cost savings and efficiency improvements. However,
the findings suggest that as and when organizations progress into higher levels of cleaner production strategy
development, there is a relatively high level of use of environmental management accounting in terms of inte-
grative tools, and for control and stewardship purposes. keywords: تولید پاک کننده | نظریه احتمالی | پایداری شرکت | حسابداری مدیریت محیط زیست | سری لانکا | Cleaner production | Contingency theory | Corporate sustainability | Environmental management accounting | Sri Lanka |
مقاله انگلیسی |
49 |
Testing an instrument to measure the BPMS-KM Support model
تست ابزار برای اندازه گیری مدل پشتیبانی BPMS-KM-2021 BPMS (Business Process Management System) represents a type of software that automates the organizational
processes looking for efficiency. Since the knowledge of organizations lies in their processes, it seems probable
that a BPMS can be used to manage the knowledge applied in these processes. Through the BPMS-KM Support
Model, this study aims to determine the reliability and validity of a 65-item instrument to measure the utility and
the use of a BPMS for knowledge management (KM). A questionnaire was sent to 242 BPMS users and to
determine its validity, a factorial analysis was conducted. The results showed that the measuring instrument is
trustworthy and valid. It represents implications for research, since it provides an instrument validated for
research on the success of a BPMS for KM. There would also be practical implications, since managers can
evaluate the use of BPMS, in addition to automating processes to manage knowledge. keywords: مدیریت فرآیند کسب و کار | مدیریت دانش | تجزیه و تحلیل فاکتوریل | ابزار اندازه گیری | اعتبار سنجی مقیاس | Business Process Management | Knowledge management | Factorial analysis | Measuring instrument | Scale validation |
مقاله انگلیسی |
50 |
Influencing factors on energy management in industries
تأثیر عوامل مؤثر بر مدیریت انرژی در صنایع-2020 Energy management has been considered in the global agenda as a way to improve energy performance
and greenhouse gas reduction in organizations. Industries account for a significant part of energy use
worldwide and present opportunities for energy efficiency improvements. Within the industry, energy
management is a complex task, regarding scenarios with variables related to the following perspectives:
economics, contingency, technological change and behavioural. This paper aims at analyzing the influencing
factors on energy management in industries from these perspectives. A survey with 40 variables
was carried out with middle managers from different industrial sectors in Brazil. The variables were
divided into three groups: drivers for investments in energy efficiency; organizational processes and
actions in energy management; involvement of middle managers. Initially, an exploratory factor analysis
technique was employed aiming at specifying the main factors influencing energy management. In the
sequence, a confirmatory factor analysis was used to associate the variables to the main factors as well as
to know how the factors relate to each other. The study showed a positive correlation among all the
factors identified. Statistical tests suggested that the factors could not be explained separately. Hypotheses
tests were applied to verify the influence of the factors among the groups surveyed. The final
model comprised eight factors into the three groups: organizational (strategic, operational), involvement
(motivation, support), drivers (production, economics, competitiveness, environment). The results and the
main implications of the study are discussed in the paper. Keywords: Energy management | ISO 50001 | Energy efficiency | Industries | Factor analysis |
مقاله انگلیسی |