درخت حوزه‌های تخصصی

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.

Hajj pilgrimage is one of the divine duties that is held every year by pilgrims. In addition to the jurisprudential issues of Hajj, the pilgrimage of Hajj has many individual, social, and political effects. This pilgrimage provides an opportunity for the pilgrims to gain spirituality. Anther role of Hajj is to create a platform for Muslims around the world to get to know each other. Professor Morteza Motahhari, as an Islamic thinker, believes that Hajj pilgrimage has great potentials for creating spirituality among Muslim societies. There is an international place (Kaaba) that belongs to all the believers of the world and also the same religious identity of the pilgrims of this holy house and some of the practices of this pilgrimage have the capacity to create real unity among Muslims. This research tries to study the role and position of Hajj pilgrimage in Professor Morteza Motahhari's thoughts by descriptive-analytical method and review the capacities of Hajj pilgrimage in creating spirituality from the perspective of Professor Morteza Motahhari.

The number of traveling Muslims has increased substantially, and demands for Islamic facilities and services that adhere to their religious practices are growing exponentially. This creates business opportunities for service providers in Muslim and non-Muslim countries alike. Propelled by the growth of this new market segment, service providers such as airlines and hotels have customized aspects of their businesses to accommodate these niche demands. However, some industry players willfully ignore this market, either for fear of losing non-Muslim customers or lacking the know-how to tap into this lucrative new market. This research benchmarked some service providers (hotels) worldwide and conducted a content analysis of their websites to identify the services they provided for Muslims. The evidence shows that some hotels worldwide provide limited services to satisfy Muslim needs. Most of these hotels did not provide information about their Islamic facilities on their website, including some hotels in Islamic countries. This can be related to the social pressure (non-Muslim tourist markets), which prevents service providers from advertising their services. Lack of knowledge and research on the factors that prevent service providers from serving Muslim tourists and little information about their challenges make this area unexplored. Future research should test the research model proposed by this study and identify the factors influencing the service provider’s intention to serve the Muslim market and the barriers. This paper can serve as a guideline for industry players to partake in this growing and lucrative market.

Nowadays, most of Businesses have faced a great challenge for entering a new market. The existence conditions have forced the managers to apply the innovative methods for simultaneous analyzing of various factors for arrival to special markets. This paper prioritizes a few target markets using two methods. First, the problem is solved by the combined method of hierarchical analysis and Monte Carlo simulation, and then by the method of fuzzy hierarchical analysis and finally the results of both methods are compared. The considered problem in this study relates to a factory of prefabricated building components that is looking for establishing the sale agencies in appropriate towns in order to introduce and distribute the new products. In order to prioritize cities, desired criteria are determined through interviews with experts and investigating the previous studies. The research findings have shown that based on the four main criteria and seven related sub-criteria, the prioritization of selected cities as markets has been A-D-C-B respectively. In the end, it is concluded that based on the findings of this study, managers and stakeholders should pay attention to these priorities in choosing the target market. In this research, for the first time, the combined Monte Carlo technique and hierarchical analysis have been used to select the market. Market selection is one of the issues that has always been a concern of managers and has been associated with a lot of risk. Using Monte Carlo simulation algorithm and hierarchical analysis, by considering different decision intervals, greatly reduces the risk of selection, so this technique is recommended to managers of organizations as a practical method in market selection.