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Article
Publication date: 25 July 2008

Neda Abdolvand, Amir Albadvi and Zahra Ferdowsi

The purpose of this paper is to propose how to minimize the risks of implementing business process reengineering (BPR) by measuring readiness. For this purpose, the paper…

Abstract

Purpose

The purpose of this paper is to propose how to minimize the risks of implementing business process reengineering (BPR) by measuring readiness. For this purpose, the paper proposes an assessment approach for readiness in BPR efforts based on the critical success and failure factors.

Design/methodology/approach

A relevant literature review, which investigates success and failure indicators in BPR efforts is carried out and a new categorized list of indicators are proposed. This is a base for conducting a survey to measure the BPR readiness, which has been run in two companies and compared based on a diamond model.

Findings

In this research, readiness indicators are determined based on critical success and failure factors. The readiness indicators include six categories. The first five categories, egalitarian leadership, collaborative working environment, top management commitment, supportive management, and use of information technology are positive indicators. The sixth category, resistance to change has a negative role. This paper reports survey results indicating BPR readiness in two Iranian companies. After comparing the position of the two cases, the paper offers several guidelines for amplifying the success points and decreasing failure points and hence, increasing the rate of success.

Originality/value

High‐failure rate of BPR has been introduced as a main barrier in reengineering processes. In addition, it makes a fear, which in turn can be a failure factor. This paper tries to fill the gap in the literature on decreasing risk in BPR projects by introducing a BPR readiness assessment approach. In addition, the proposed questionnaire is generic and can be utilized in a facilitated manner.

Details

Business Process Management Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1463-7154

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Article
Publication date: 30 July 2019

Mahdi Salehi, Mahmoud Mousavi Shiri and Seyedeh Zahra Hossini

The purpose of this paper is to emphasize the relationship between managerial ability, earnings management, internal control quality and audit fees to establish whether or…

Abstract

Purpose

The purpose of this paper is to emphasize the relationship between managerial ability, earnings management, internal control quality and audit fees to establish whether or not there is a significant relationship between the variables of managerial ability, earnings management, internal control quality and the audit fees.

Design/methodology/approach

The study sample includes 190 listed companies on the Tehran Stock Exchange during 2009–2016. Research hypotheses were tested using the statistical methods of multivariable linear regression and data envelopment analysis pattern.

Findings

The obtained results indicate that there is a significant and direct relationship between managerial ability and internal control quality as well as real earnings management and internal control quality. Based on the results obtained from the second hypothesis, the authors could claim that there is an inverse and significant relationship managerial ability and audit fees. The third hypothesis also revealed that in companies with lower audit fees, there is a stronger relationship between managerial ability and internal control quality. The results of related tests show no significant relationship between accrual-based earnings management and internal control quality.

Originality/value

This paper is the first study in Iran whose main focus is on the relationship between managerial ability, earnings management, internal control quality and audit fees.

Details

International Journal of Productivity and Performance Management, vol. 69 no. 4
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 4 February 2021

Seyedeh Zahra Fatemi, Samaneh Sadeghian, S. Fatemeh Ghasempour Ganji and Lester W. Johnson

Considering the importance of innovation in organizations and the formation of innovative behaviors (IBs) in the life of the organization, the authors study the effect of…

Abstract

Purpose

Considering the importance of innovation in organizations and the formation of innovative behaviors (IBs) in the life of the organization, the authors study the effect of moderating social capital (SC) and gender in the link between knowledge sharing (KS), including sharing best practices and sharing mistakes with IB.

Design/methodology/approach

In this research, a random sampling method was used. A questionnaire was completed by 310 employees working in five prestigious companies in the energy sector located in Mashhad province, Iran.

Findings

The findings of the research indicate the influence of KS on IB. Also, SC moderates the effect of KS on IB. However, the moderating effect of gender was not significant, sharing best practices more likely to lead IB in women. Moreover, the men are more likely to show IB as they share their mistakes in comparison with women.

Originality/value

This research aims to break the black box on the link between employee KS and his/her own innovativeness, which is not frequently investigated. To the authors' best knowledge, there is a lack of deep empirical study that has delved into analyzing the impact of gender-groups and SC on this relation.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 12 April 2021

Mojtaba Kaffashan Kakhki, Marzie Zarqi, Hadi Harati, Yaser Asemandoreh and Ehsan Namdar Joyame

The aim of this study is to examine the effect of organizational levers and information technology (IT) absorptive capacity on librarians' innovation.

Abstract

Purpose

The aim of this study is to examine the effect of organizational levers and information technology (IT) absorptive capacity on librarians' innovation.

Design/methodology/approach

This survey-analytic study investigated the librarians who were working in the libraries of the medical sciences universities in Iran. The data were collected using a researcher-made questionnaire distributed randomly among the members of the sample. The SEM and the LISREL software for data analysis were used.

Findings

It was found that the librarians' job autonomy and fairness of rewards had an effect on acquiring new knowledge and applying transformed knowledge. Although the results did not confirm the effect of the librarians' job autonomy on knowledge assimilation and transformation, they showed a direct and positive effect of fairness of rewards on knowledge assimilation and transformation. Furthermore, this study confirmed the effect of acquiring and applying new knowledge about the library IT on enhancing the librarians' innovation. The effect of knowledge assimilation and transformation, from the application of IT in libraries, on the librarians' innovation was not confirmed.

Practical implications

Learning about the effect of organizational levers on librarians' knowledge absorptive capacities, in terms of applying technologies, to create innovation is an important issue. This will elucidate the gaps of disregarding the effect of organizational levers and librarians' knowledge absorptive capacities on librarians' innovation, and will pave the way for better planning to achieve the libraries' innovative goals.

Originality/value

This is among the few articles that have helped to fill the existing theoretical and research gap in knowledge absorptive capacity in Library and Information Science (LIS). In addition, this article has made a valuable contribution to understanding the role of IT knowledge absorptive capacity as a mediator variable between the organizational levers and librarians' innovation.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

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Article
Publication date: 23 April 2021

Farqad Sallal, Mohammad Ali Bagherpour Velashani and Mohammad Javad Saei

The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.

Abstract

Purpose

The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.

Design/methodology/approach

The research is a descriptive survey and statistical population consists of independent auditors. The field survey and questionnaire were used for data collection.

Findings

Findings can raise auditors’ awareness of management fraud motivations. It can help regulators and authorities in both countries as well as other emerging markets for establishing suitable rules and regulation.

Originality/value

This paper’s contribution was in identifying and comparing management’s motivations to commit financial reporting fraud in two emerging markets including Iraq and Iran.

Details

Journal of Financial Crime, vol. 28 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 29 April 2021

Hossein Toosi, Mohammad Amin Ghaaderi and Zahra Shokrani

The purpose of this study is to compare the trend of academic project management research in Iran and the World in five-year periods with a text mining approach and TF–IDF method.

Abstract

Purpose

The purpose of this study is to compare the trend of academic project management research in Iran and the World in five-year periods with a text mining approach and TF–IDF method.

Design/methodology/approach

The research population consists of 1205 theses presented between 2000 and 2019 in Iranian universities. The central library website of the mentioned universities was used for data collection, and the text mining approach with the TF–IDF method was used for data analysis.

Findings

The remarkable results of this study include: Concrete structures are the most frequent among structural systems, Risk Management is the most frequent among PMBOK Knowledge Areas, Design-build (DB) system is the most frequent among Project Delivery Systems, Engineering, procurement and construction (EPC) is the most frequent among DB Project Delivery Systems, Financial Management is the most frequent among specialized construction knowledge areas, Soft Skills is the most frequent among Global Trends, Contracting Companies is the most frequent among Project Parties, Construction Projects is the most frequent among Project Areas, Power Plant and Refinery is the most frequent among Project Subjects, Optimization is the most frequent among Problem-Solving Approaches, Fuzzy Logic is the most frequent among Novel Algorithms and Motivation is the most frequent among Soft Skills.

Originality/value

The innovative aspect of this research is that for the first time, text mining has been used to analyze academic research on project and construction management, and also for the first time, academic research on construction industry in Iran has been compared with global research.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

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Article
Publication date: 29 April 2021

Afsaneh Lotfi, Mahdi Salehi and Mahmoud Lari Dashtbayaz

The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE)…

Abstract

Purpose

The purpose of this present study is to assess the impact of intellectual capital (IC) on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other words, this paper seeks to figure out whether IC and its components, namely, the efficiency of human capital (HC), structural capital (SC), relational capital (RC) and customer capital (CC).

Design/methodology/approach

The logistic regression model is used for analyzing the material of this study. Research hypotheses are also examined using a sample of 187 listed firms on the TSE during 2011–2018 by employing the logistic regression pattern based on synthetic data technique. Moreover, some robustness checks are also used to ensure the correctness of the obtained results.

Findings

The findings show a negative and significant relationship between IC and its components, including the efficiency of HC, SC, RC and CC, and fraud in financial statements. This means that by investing in the IC and its components, the amount of fraud in business firms' financial statements decreases.

Originality/value

Since few studies are carried out by existing literature, this paper is among the pioneer efforts assessing IC's potential impact on fraud commitment. The findings apply to policymakers to improve the clarity of the business atmosphere of Iran.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 11 October 2019

Javad Oradi and Javad Izadi

The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.

Abstract

Purpose

The purpose of this paper is to investigate the association between gender diversity on the audit committees and the incidence of financial restatements.

Design/methodology/approach

Using a sample of 683 firm-year observations from Iranian listed companies for the period 2013 to 2017, this paper uses a logistic regression model to examine a research hypothesis related to the association between the presence of female members on the audit committee and the incidence of financial restatements.

Findings

After controlling for other restatement-related factors, the authors find that the presence of at least one female member on audit committees reduces the likelihood of the incidence of financial restatements. Robustness tests also confirmed this result. Moreover, the additional analyses show that independent and financial expert female members on audit committees are more strongly associated with a reduction in financial restatements. Further, the results suggest that the presence of female members on the audit committee can increase the likelihood of hiring higher quality auditors. Generally, the findings are consistent with the literature on gender diversity which suggests that women perform better in a monitoring role, are more conservative and make more ethical decisions.

Practical implications

The findings of this study could help with the understanding of broader participation of female directors on company boards and subgroups such as the audit committee, and of the improvement in corporate governance. Moreover, the findings can be of particular interest to monitoring authorities and policy makers in developing countries and send positive signals to them regarding the recommendation or requirement of gender diversity as a part of corporate governance mechanisms.

Originality/value

The present study contributes to the extant literature by providing empirical evidence on the effect of audit committee gender diversity on financial restatements. Furthermore, this study provides evidence on the more effective oversight and greater ability of independent and financial expert female directors, which has been significantly disregarded in the previous studies.

Details

Managerial Auditing Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 29 June 2021

Rezvan Hosseingholizadeh, Atefeh Sharif and Nafiseh Taghizadeh Kerman

This study aims to present a review of topics, conceptual models and methodologies in research on Iranian school principals over the past four decades.

Abstract

Purpose

This study aims to present a review of topics, conceptual models and methodologies in research on Iranian school principals over the past four decades.

Design/methodology/approach

The study adopted a descriptive quantitative form of a systematic review of research to analyze topics, conceptual models and methodologies employed in 565 studies published by Iranian scholars in the national and international databases.

Findings

The content analysis of the studies revealed the increasing interest of the Iranian scholars in the two topical foci, namely, the school leadership models and principal profile, with a focus on the direct-effects (Model B) and the antecedent-effects (Model A). The evidence also suggests the disinclination of the researchers to study leadership concerning student learning outcomes. The most frequently used school leadership model in the Iranian schools has been transformational leadership, while the distributive/collaborative and instructional leadership studies were few. The scholars have mostly relied on a survey-based quantitative research approach, using correlation analysis techniques.

Practical implications

The findings suggest that despite the increasing global acceptance of school leadership, its implementation in practice is inevitably shaped by the institutional policies and cultural values of different societies.

Social implications

The findings of this study strengthen the supposition that the differences in school leadership across societies are influenced by various cultural and contextual factors.

Originality/value

This paper is the first systematic review of the empirical studies that present insight into topics, conceptual models and methodologies in research on school principals in Iran.

Details

Journal of Educational Administration, vol. 59 no. 5
Type: Research Article
ISSN: 0957-8234

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Article
Publication date: 5 April 2011

Z. Zare‐Hoseini, M.J. Tarokh and H. Jabbari Nooghabi

Acquiring and retaining profitable customers are major concerns of a business. In this paper, the customers of the Restoration and Beauty Clinic of Iran University are…

Abstract

Purpose

Acquiring and retaining profitable customers are major concerns of a business. In this paper, the customers of the Restoration and Beauty Clinic of Iran University are segmented using three value types: current value, expected value, and loyalty in a case study to predict the probability of customer churn and future purchase services in the clinic.

Design/methodology/approach

This study utilized customers' data records with nine data fields (socio‐demographic and transactional) from three year's transactions of the clinic. Logistic regression as a data mining technique is then used to predict the future behavior of the customers. In addition, the verification and the validation of the models are done using lift charts.

Findings

This research segments the customers of the clinic into four categories based on three values (current value, expected value, and loyalty). Then simple marketing strategies that might be adopted are suggested. These strategies might help the shareholders and experts of the clinic to promote relationships with patients and deliver better services to attract and retain their customers.

Originality/value

The results of this research enable public health agencies to evaluate the effectiveness of their policies and detect their shortcomings in order to better serve patients. Also, it will help to increase their profits from the clinics and raise customer satisfaction.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 5 no. 1
Type: Research Article
ISSN: 1750-6123

Keywords

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