درخت حوزه‌های تخصصی

The aim of this paper is to explore young people’s perceptions of spirituality as well as analyzing the role that spirituality plays in their wellness and travel. The work builds on previous studies that examined young peoples’ attitudes to spirituality, as well as research that examined cross-cultural differences in understandings of spirituality. The research draws on questionnaire data (a sample of 227) that was collected in two languages from young people in Generations Y and Z aged 18-39. The questionnaire was designed in English but was also translated into Mandarin Chinese. Both generations and cultural/language groups view spirituality as more connected to the self or nature than to religion or God. Attention to religion and spirituality scored much lower than other lifestyle and wellness domains. When travelling, the desire to engage in religious and spiritual activities were also ranked low compared to other activities. The data shows that young people tend to define spirituality more in relation to their own self and nature than to religion. Spirituality is ranked relatively low compared to other domains of wellness. However, although religious and spiritual motivations and benefits are ranked lower than some other experiences during travel, many young people prioritize trips that involve better connections to nature and the self, which reflects their original definitions of spirituality.

The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.