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Article
Publication date: 14 July 2020

Seyyed Habibollah Mirghafoori, Hossein Sayyadi Tooranloo and Sepideh Saghafi

In this way, the aim of this study is to expand and evelop the application of this technique in FMEA to rank failure modes of ESQ of academic libraries in an…

Abstract

Purpose

In this way, the aim of this study is to expand and evelop the application of this technique in FMEA to rank failure modes of ESQ of academic libraries in an intuitionistic fuzzy environment. Assessment of electronic service quality (ESQ) of libraries is significantly important according to their major roles. It should be noted that the ESQ has a significant impact on customer satisfaction, which improves organizational performance. Accordingly, low ESQ means waste of organizational resources and poor user satisfaction. So, there is a dire need to reflect reasons inducing failure modes in academic library ESQ. Thus, investigation of failure modes affecting academic library ESQ is highly important. One solution in this area is utilization of the intuitionistic fuzzy (IF) failure mode and effects analysis (FMEA) as one of the widely used methods for prediction and identification of failure modes.

Design/methodology/approach

The present study in terms of objective is applied and in terms of the type of method is descriptive-analytical. The research sample included four experts of Yazd academic Libraries (Iran). To collect data, three types of questionnaires were distributed among experts. The purpose of the first questionnaire was to identify and reach an agreement on e-library failure modes. Type II questionnaire was used to determine the importance of identified risk factors and Type III questionnaire was used to prioritize the factors.

Findings

Results indicate that the difficulty of using websites, lack of provided information feedback to users and lack of links on the website to users' are the main priorities for improving ESQ in the studied academic libraries.

Originality/value

In this approach, the Intuitionistic fuzzy Elimination Et Choix Traduisant la REalité and technique for order of preference by similarity to ideal solution method were used to rank failure modes in academic library ESQ within the FMEA framework.]

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Article
Publication date: 2 July 2020

Hossein Sayyadi Tooranloo and Mahdi Askari Shahamabad

Solely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this…

Abstract

Purpose

Solely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this area. Accounting can aid to compensate for this harm and improve environmental issues. That is why social and environmental accounting (SEA) is rapidly growing and evolving. However, it has not been fully implemented yet. May be one cause for this issue is the lack of identifying the factors that influence SEA implementation in all dimensions. The purpose of this paper seeks to identify these factors.

Design/methodology/approach

Based on the existing theoretical foundations and expert opinions, the factors influencing SEA implementation were divided into seven categories, namely, accounting requirements, environmental justice, environmental responsibility, legal requirements, organizational factors, pollution control and business issues. Interpretative structural modeling and MICMAC techniques were applied to examine the relationships between these categories and model design.

Findings

The results revealed that the legal requirement dimension is one of the effective factors and which has been identified as the cause. However, the rest of the dimensions are influenced by legal requirements. As a result, as the legal requirements are considered as the foundation of establishing the model, this factor must be seriously considered for the effective implementation of the SEA.

Social implications

As the environment is not a unique environment and it has given the pivotal role of the environment in the sustainable development of communities, this leads to an increased demand for improved environmental quality. As a result, public expectations of the accounting profession to increase SEA have increased. In this paper, using the opinions of 12 environmental accounting professionals, a model for Implementation of SEA was designed to avoid social and environmental costs and damages.

Originality/value

Considering that identified factors are of great importance in the implementation of SEA, it seems that using a comprehensive framework that includes all the factors, can have a great impact on how to improve and enhance SEA. This study is the first to provide comprehensive model for SEA implementation.

Details

International Journal of Ethics and Systems, vol. 36 no. 3
Type: Research Article
ISSN: 2514-9369

Keywords

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Article
Publication date: 27 November 2019

Hossein Sayyadi Tooranloo, Pedram Azizi and Ali Sayyahpoor

Changes in economic markets have made it necessary to understand the psychology of individual investors. Conducting effective studies on the decision of investors to buy…

Abstract

Purpose

Changes in economic markets have made it necessary to understand the psychology of individual investors. Conducting effective studies on the decision of investors to buy stock in the stock market can be useful. Therefore, it is necessary to identify and prioritize the factors affecting the decision-making of investors to purchase shares of the stock exchange. The purpose of this study was to analyze causal relationships and to weight effective factors on individual investment to purchase shares of Tehran Stock Exchange.

Design/methodology/approach

The present study is applied research in the term of its purposes and a descriptive-survey one in the term of data gathering methods. The data required in this study was collected through library and field studies. The study population included 35 investment experts. In present study, multi-criteria decision-making techniques in type-2 fuzzy environments have been used to analyze the causal relationships and weighing the factors affecting individual investment in purchasing stock in the stock market.

Findings

In the study, 4 indicators and 20 sub-indicators influencing individual investors’ decision to purchase shares of Tehran Stock Exchange were selected based on the literature review in the field of investment in the stock exchange, as well as interviews with experts. Analyzing the opinions of experts showed that they have much paid attention to financial index compare to the economic, political and psychological indicators of the market in determining the priority of indicators. In analyzing sub-indicators, it was identified that Iranian investors pay special attention to economic and political developments, political news and international economic developments.

Research limitations/implications

The present study has been carried out in Iran, and therefore, is geographically limited to Iran. In thematic terms, it is limited to effective factors of individual investments in Tehran Stock Exchange. The statistical population of present study was limited to investing experts in Tehran Stock Exchange. The difference in financial, economic, social and political conditions of individuals was another limitation of present study. The main consequences of research were the explanation of causes of investors’ higher attention to financial factors than economic, political and mental factors of market in buying stocks.

Originality/value

Given the uncertainty in the market status, using multi-criteria decision-making techniques in financial analysis can help decision-makers to make better decisions. In addition, it would be possible to take into account many variables that do not have a mathematical aspect but are important in decision-making and lead to increased decision-making satisfaction. The research initially analyzed causal relationships of determinants of individual investment on stock exchange for buying stocks through a type-2 fuzzy approach.

Details

International Journal of Ethics and Systems, vol. 36 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

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Article
Publication date: 3 August 2018

Hossein Sayyadi Tooranloo and Pedram Azizi

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from…

Abstract

Purpose

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from capacity of this profession in responding to responsibilities. The present research has tried to identify 15 ethical values in auditing and analyzing causal relationships of ethical values in auditing from Islam’s perspective using fuzzy decision-making trial and evaluation laboratory (DEMATEL) approach. The purpose of this paper is analyzing causal relationships of ethical values in auditing from Islam’s perspective because ethical values improve auditing and keep the auditor’s independence.

Design/methodology/approach

Reviewing the literature and conducting a survey among 14 certified auditing experts, 15 ethical values in auditing were identified according to Islamic law using fuzzy DEMATEL techniques. Adopting this approach, the study was then to determine causal relationships and to identify influential values.

Findings

Based on the findings, the metrics “independence” with (D−R) = +1.045 was identified to be the cornerstone of the auditing profession. Independence is an essential component for users’ trust in the financial statements. If it is ignored, many other values will further make no sense. Truth-seeking as a value with (D + R) = +3.289 has the greatest interaction with other values, and this reveals that truth-seeking is one of the most significant auditing missions. Additionally, the value “trust” with (D−R) = −1.605 is mostly affected by other variables, suggesting that other values strongly influence this value, and it will be distorted if other values are ignored.

Research limitations/implications

Auditing ethics is one of the most important and striking factors that maintains the credibility and dignity of the auditing profession. Today, the society’s expectations from auditing and accounting professions have increased. Increasing these expectations requires official accountants to provide their professional services in the form of ethical auditing. As this model has been designed using the ideas of the Muslim professional experts, the results may be different from those of non-Muslim professional experts.

Originality/value

Considering that identified values are of great importance in Islam religion, it seems that using Islamic culture and pragmatic tone by professionals, scholars and legislative bodies is necessary to create changes required in the current business culture and as the result to create fundamental changes in professional behaviors of auditing area. This study is the first to provide evidence on the improvement of auditing based on a review of auditing studies in Islam.

Details

International Journal of Ethics and Systems, vol. 34 no. 3
Type: Research Article
ISSN: 0828-8666

Keywords

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Article
Publication date: 15 October 2018

Hossein Sayyadi Tooranloo, Masoume Alavi and Sepideh Saghafi

Nowadays, the main problem of industries is the issue of environmental pollution. The green supply chain (GSC) is one of the processes that can be effective to consider…

Abstract

Purpose

Nowadays, the main problem of industries is the issue of environmental pollution. The green supply chain (GSC) is one of the processes that can be effective to consider this issue and its practices in all working processes in every organizations, so that the concept of GSC has been emerged with the acceleration of the government regulations and rules to achieve environmental standards and the increasing demands of consumers to supply green products. Therefore, the organizations should move toward the development of environmental activities in today’s turbulent world. In other words, the current organizations should consider making their supply chain more agile and green to survive in the competition arena or in other words, they should consider making agile the GSC. The necessity of considering this issue needs to identify the evaluating indicators of the agility of the GSC. This study aims to consider this issue.

Design/methodology/approach

With reviewing the research literature and having survey with the experts, totally 7 criteria and 37 sub-criteria were identified as the evaluating indicators of the agility of the GSC. The results from collecting research data and using the confirmatory-factor analysis suggest the suitability of the above-mentioned indicators.

Findings

The idea of the GSC is to remove or minimize the greenhouse, chemical/hazardous gases and waste throughout the supply chain. On one hand, the agility of the supply chain as an operational capability in quick response to the uncertain and turbulent markers not only improves the performance of the company but also leads to cost decrease and increase of the professional capabilities. Therefore, the organizations should step toward the development of the environmental activities in the today’s turbulent world. The importance of the issue of agility and considering the environment in the supply chain double the necessity of identification of the factors of agility of the GSC.

Originality/value

The present research considers the identification of the evaluating indicators of the agility of the GSC in industries.

Details

Competitiveness Review: An International Business Journal, vol. 28 no. 5
Type: Research Article
ISSN: 1059-5422

Keywords

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Article
Publication date: 15 May 2009

Reza Jamali and Hossein Sayyadi Tooranloo

Fuzzy logic provides a useful tool for dealing with decisions in which the phenomena are imprecise and vague. The purpose of this paper is to prioritize the library…

Abstract

Purpose

Fuzzy logic provides a useful tool for dealing with decisions in which the phenomena are imprecise and vague. The purpose of this paper is to prioritize the library service quality indicators from the student's point of view at Ferdowsi University, Iran, using this method. It also aims to identify the main indicators that help users satisfaction and consequently, the best budget allocation by library managers.

Design/methodology/approach

This research was performed among students of the university and questionnaires were distributed to students that used the library service at least once each month. The basis of the questionnaire was a SERVQUAL model developed for academic libraries. The characteristics/quality components with fuzzy‐TOPSIS technique were prioritized to meet the requirements of students as customers of the academic libraries. Using fuzzy set theory, customers' perceptions of service quality are generally expressed subjectively in vague linguistic terms, and this paper tries to apply a fuzzy approach to service quality in Ferdowsi university libraries.

Findings

The results show that there is no equal importance between library service quality indicators. After prioritizing indicators it was found that having the ability to find information 24 hours a day has the most importance and a secure and safe place is the least important indicator for making a high quality library.

Practical implications

The results of this study will be helpful for planners to pay attention to some indicators that have most importance but low performance. With this result higher users can obtain satisfaction with lower efforts.

Originality/value

The concept in the paper can be useful for two reasons. The first is low budget of academic libraries. It is true that libraries are the heart of a university but there is not enough allocated budget to maintain this situation. The budget can then be allocated for the best indicators. Second is the freshness of fuzzy approach to service quality. In developing the use of this approach to academic libraries, it is hoped that the libraries can satisfy user demands and make the best strategies for improvement.

Details

Library Management, vol. 30 no. 4/5
Type: Research Article
ISSN: 0143-5124

Keywords

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