Manufacturing Companies

Financial health has a significant impact on business continuity. Factors affecting financial health are crucial for all companies. Nowadays, in addition to economic factors, social and environmental factors influence the financial health of companies. Therefore, this research aims to investigate the effects of sustainability accounting components on the financial health of manufacturing companies. In terms of aim, the current research was applied. In terms of data collection, the present study was descriptive-survey. The research data was collected through a questionnaire. The population of this study included senior accountants and financial managers of Iranian manufacturing companies. Data analysis was done using structural equation modeling and with the help of SPSS version 26 and SmartPLS version 3 software. The sample size was 172 accountants. According to the research findings, four components of sustainability accounting (i.e., accounting ethics awareness, voluntary accounting proactiveness, transparency accounting mindset, and corporate social responsibility report) affected financial health significantly. On the other hand, the component of human capital disclosure had no significant impact on financial health. In today's business environment, social and environmental issues have a key role in gaining competitive advantage. Therefore, companies should disclose information about their social and environmental performance. This would able them to improve their financial health by increasing sales.

The purpose of this research is to design a profit maximization model for companies using the theory of constraints. To collect information, library and field studies were used, according to the method of data collection, documents, interviews and questionnaires were used, so the current research method is mixed (qualitative and quantitative). The statistical population of the research in the qualitative part included experts, professors and specialists in the field of management accounting, 10 of whom wereselected by snowball sampling until theoretical saturation was reached, and primary data were collected through interviews and a questionnaire was designed. A questionnaire was included in the quantitative part as well. All managers and assistants of the finance and accounting departments of manufacturing companies admitted to the Tehran Stock Exchange were an unknown number. According to Cochran's second formula, 385 people were selected by available sampling. A questionnaire with 78 questions was used tocheck the research variables. Cronbach's alpha coefficient confirmed the reliability of the questionnaires, 10 interviewees confirmed the content validity of the questionnaires, and their construct validity was confirmed by confirmatory factor analysis. Then, the data obtained from the questionnaire was analyzed in two sections: descriptive statistics and inferential statistics. In the section on inferential statistics, the Kolmogorov-Smirnov test was used to check the type of data distribution in terms ofnormality or not, and then confirmatory factor analysis by LISREL 8.80 software. In order to check the construct validity of the questionnaire and to test the structural equation model with the help of Lisrel SmartPLS.03 software, it has been used to answer the research questions. The most important findings of the research showed that the components of identifying the limits of profit maximization, exploiting the limits of profit maximization, spreading the effect of profit maximization decisions, removing system limitations, and the process of continuous improvement of profit maximization, respectively, with a path coefficient of 0.41, 39 0.0, 0.43, 0.37, 0.40 have a positive effect on the theory of limitations

Today, the environmental damage caused by manufacturing companies has pushed the business environment toward innovative green methods. Green technology innovation is one of the most important activities in this framework. Therefore, the current research was conducted with the aim of identifying the drivers of green technology innovation for manufacturing companies in the sports industry in Iran. This research is applied in terms of its purpose and exploratory in nature, considering the use of both qualitative and quantitative methods. Two main steps were taken to conduct this research. The first step was a systematic review of the research literature to identify the drivers of green technology innovation, and the second step was screening and confirming the drivers using the Fuzzy Delphi method. The theoretical community of the research consisted of academic experts and executive managers, and 20 people were selected to participate in the expert questionnaire through judgmental sampling. Based on the research results, 21 effective drivers were identified in the first phase. Subsequently, based on the results of Phase 2, 18 drivers were confirmed. These drivers are: environmental regulations, digital finance and fintechs, digital transformation, research and development investment, consumer awareness of the environment, capital market openness, media attention, environmental information disclosure, environmental, social, and governance ratings, government subsidies, organizational leadership style, organizational culture, organizational strategy, behavioral decision-making characteristics of the senior management team, the company’s social responsibility toward the environment, green knowledge management, green intellectual capital, and green dynamic capabilities. Considering these drivers can promote green technology innovation for manufacturing companies in the sports industry, potentially improving their economic and environmental performance.