درخت حوزه‌های تخصصی

The present study aimed to provide a model of organizational culture types affecting the perceived organizational performance according to the role of organizational learning has been done. The statistical population of this study includes the employees of the Kohgiluyeh and Boyer-Ahmad Agricultural Jihad Organization. The present study is practical in terms of nature and purpose, in identifying the types of organizational culture of qualitative research, and in identifying the relationships between variables in terms of research method. The statistical population in the fuzzy Delphi method was 15 experts who were sampled by a purposeful judgmental method. At the structural equation modeling, 220 employees were sampled by a simple random method. In order to collect the data, questionnaires were designed in the form of a fuzzy Delphi method and the Likert spectrum. The software used in this study is Smart PLS (version 3), SPSS (version 25), and Excel (version 2016). With the fuzzy Delphi method, between 23 dimensions identified from the literature, 14 were approved by experts. The results of the PLS method indicate that all hypotheses except the effect of the adhocracy culture, development culture, and employees supporting change according to the role of organizational learning on perceived organizational performance were confirmed. The results showed that the leadership component has the highest effect on organizational learning according to the role of organizational learning with a beta of %0.594.

Technology stands as one of the most pivotal elements driving change in the strategic landscape of the media industry and its destiny is fundamentally intertwined with technology. The rapid influx and progression of new technologies, particularly information and communication technologies within media organizations, have significantly impacted the societal and cultural dimensions of media existence over recent decades and has prompted significant foundational changes in the environment, structure and management approaches of media organizations. Consequently, identifying success factors in the implementation of new technologies within the media industry becomes imperative. To achieve this objective, dimensions, components and initial indicators were identified through reviewing existing studies, and to validate and indigenize the obtained indicators, a fuzzy Delphi method was employed, drawing on expert opinions. Ultimately, 166 relevant indicators were identified across eight influential dimensions: big data infrastructure, digital literacy of managers and employees, innovation in technology and content, technological capabilities of new media, media communication management, semiotics in the media industry, audience engagement and technology-based business strategy along with 33 components. These dimensions and components with incorporating relevant indicators can serve as a roadmap and guideline for any media entity intending to implement new technologies within its organizational framework.

One of the factors that should be considered in important management decisions is corporate life cycle; Accordingly, the purpose of this paper is to examine the effects of corporate life cycle on real activities management by considering the role of family ownership. For statistical analysis, data from 106 firms listed on Tehran Stock Exchange from 2013 to 2022 was used. The results of regression analysis of the study showed that firms in the growth stages engage in a higher levels of real activities management via sales management and production cost management than mature firms. However, in the growth stages, they are engage in a lower levels of real earnings management via discretionary expense management than mature firms. Also, the findings suggest that firms in the decline stages engage in a higher levels of real activities management than mature firms. In addition, family firms can be more aggressive in real activities management than non-family firms. The findings of this paper can be used and interest to investors, auditors, regulators, and academics concerning financial reporting quality and financial statement analysis. They can consider the corporate life cycle in their decisions about evaluating real activities management.