Business, Marketing, and Finance Open

In the era of information technology transformations, traditional accounting systems have gradually been replaced by modern tools and specialized software designed to enhance the quality, accuracy, and speed of financial data processing. This study aimed to examine the impact of using accounting software on improving the accuracy and timeliness of financial reports. This research was applied in nature and conducted using a descriptive-survey method with a quantitative approach. The statistical population consisted of accountants and financial experts working in private companies in Tehran, selected through simple random sampling. The data collection tool was a researcher-made questionnaire based on theoretical literature and prior research, including demographic items and statements measuring the variables using a Likert scale. The independent variable was the use of accounting software, assessed through three dimensions, while the dependent variables were the accuracy and timeliness of financial reports. The validity and reliability of the instrument were confirmed by expert review and statistical tests. Data were analyzed using SmartPLS 4 software and the structural equation modeling method. Both the measurement and structural models of the study were evaluated. The results indicated that the use of accounting software has a positive and significant effect on the accuracy and timeliness of financial reports. The measurement instrument demonstrated satisfactory reliability and validity. Path coefficients revealed that accounting software directly influences both the accuracy and timeliness of reports. Furthermore, the model showed a good fit, and accounting software explained approximately 22.1% and 15.2% of the variance in accuracy and timeliness, respectively. The use of accounting software plays an effective role in enhancing the quality of financial reporting. This impact is particularly evident in two key aspects: the accuracy of financial information and the scheduling of report preparation and presentation.

This study aims to conduct a legal examination of the status of bankrupt individuals within the tax systems of selected countries (France, the United States, and the United Kingdom) and to compare it with the tax system in Iran. From a research objective standpoint, this study is applied in nature; methodologically, it is theoretical and relies on a library-based data collection approach, with descriptive methods used for analysis and synthesis. The bankruptcy regulations and the tax liabilities of bankrupt individuals in the countries under investigation were found to be similar in principle, though notable differences were observed in certain aspects. All countries examined have legal mechanisms in place to manage the debts of bankrupt individuals. The general purpose of bankruptcy laws in these countries is to provide debtors with a chance for a fresh start. However, tax systems in these selected countries are complex and vary from one nation to another. The analysis reveals that in Iran, bankruptcy leads to the Tax Administration being treated as an ordinary creditor, and tax debts are thus converted into ordinary claims. In contrast, in France, bankruptcy does not eliminate tax debts, which may be collected from future income (potentially subject to adjustment). In the United States, tax debts are generally non-dischargeable in bankruptcy, except under narrowly defined exceptions. In the United Kingdom, bankruptcy typically does not eliminate tax debts either, and such debts may be collected from future income, possibly under negotiated terms. The observed differences among these countries primarily relate to the role of governmental institutions and the extent of tax exemptions provided. The overarching objective of this study is to examine these existing disparities. One critical issue at this stage involves offering legal recommendations to reform domestic legislation, with particular attention to the localization of legal frameworks. To this end, it is essential to understand the position and structure of legal institutions in the source legal system and to appropriately integrate them into the target legal system. Such reforms in tax procedures are expected to contribute to the country’s economic prosperity.

Based on the opportunistic earnings management approach, companies engaging in earnings management use optimistic tone in financial reporting, while those that do not engage—or engage minimally—in earnings management tend to employ a pessimistic tone. This is because managers prefer to disclose information regarding positive company performance and highlight their successes, while concealing data associated with poor performance. This issue imposes a form of ethical burden on managers. Considering this and the importance of professional ethics in accounting, the primary question of this study is: What is the model of professional ethical accounting and its relationship with earnings management and tone management? In other words, which indicators of professional accounting ethics can influence earnings management and tone management, and what is the relationship among them? This research utilized a mixed-methods approach (qualitative–quantitative), incorporating grounded conceptual theory and structural modeling. The statistical population and sample consisted of members of the Iranian Association of Certified Public Accountants, independent auditors, auditors from the Supreme Audit Court, and managers of business entities. In this study, after conducting 10 semi-structured interviews, data analysis reached theoretical saturation. In the quantitative phase, the statistical population included auditors working at the Supreme Audit Court, several financial managers of commercial companies, members of the Iranian Association of Certified Public Accountants, and members of the audit community. Given the size of the population, a two-stage cluster sampling method was employed. Following the interviews, 346 initial codes were extracted from the transcripts. Through the coding of these concepts, 64 sub-themes were identified. By categorizing these sub-themes into similar groups, 11 main themes were finalized. Subsequently, a sample of 134 accountants was selected for the quantitative phase, from whom survey data were collected via questionnaire to test the research model. The results of the Partial Least Squares (PLS) technique fully validated the model.

The objective of the present study is to investigate the impact of market-strategic orientations on firm profitability through the mediating role of social efficiency and commercial efficiency in small and medium enterprises (SMEs) in the city of Mashhad. This study is descriptive-analytical in nature and type. The statistical population of this research includes all managers of small and medium industrial enterprises in Mashhad, totaling 240 individuals. The sample size was determined to be 148 people using Cochran's formula, and the sampling method applied was simple random sampling. The data collection tool was a questionnaire. To analyze the data, the structural equation modeling (SEM) technique was employed. The findings of this study indicate that market-strategic orientations, including customer orientation, competitor orientation, and technology orientation, have a positive effect on firm profitability through the mediating role of social efficiency. Additionally, the results showed that market-strategic orientations, including customer orientation, competitor orientation, and technology orientation, have a significant effect on firm profitability through the mediating role of commercial efficiency. Moreover, the findings revealed that a coherent vision has a positive impact on social-commercial efficiency. On the other hand, the impact of commercial and social efficiency on profitability was found to be significant. One of the most important dimensions and characteristics of any scientific research is its innovation and novelty, and the most significant innovation of this research lies in its conceptual model and the relationships among its variables, which have not yet been studied in any domestic research. Based on the research findings, it is recommended that managers of small and medium industrial enterprises in Mashhad adopt a comprehensive and long-term strategy to enhance profitability based on market-oriented and strategic goals, thereby ensuring the long-term survival of the firm. This study was conducted exclusively in small and medium enterprises; therefore, caution must be exercised when generalizing the findings to other firms and manufacturing institutions.

This study examines the impact of organizational culture and transformational leadership on an organization's financial health, while also investigating the mediating role of financial health in improving the efficiency of accounting information systems. The findings indicate that a strong organizational culture—emphasizing shared values and employee support—has a positive effect on financial health. Additionally, transformational leadership plays a crucial role in enhancing financial health by fostering motivation, a shared vision, and encouraging innovation. The results align with previous research, demonstrating that organizations with a strong culture and effective leadership not only achieve better financial performance but also optimize their accounting information systems, thereby increasing their efficiency. Furthermore, financial health emerged as a key variable that strengthens the impact of organizational culture and leadership on accounting information systems. Based on the findings, it is recommended that managers reinforce organizational culture, support innovation, and improve financial and information systems to enhance both financial and operational performance. Additionally, further research is suggested to explore the long-term effects of these factors on financial health and accounting information systems.

The concept of happiness is a subject of study among economists. Happiness can be improved by economic, social, and institutional factors. Natural resource depletion, as an economic factor that also influences institutional indicators, can impact happiness. Therefore, this study examines whether natural resource depletion, considering government effectiveness, affects the happiness of people in oil-exporting countries. To this end, the Pooled Mean Group (PMG) model was applied to seven selected oil-exporting countries over the period from 2006 to 2023. The results indicate that the effect of natural resource depletion on happiness follows an inverted U-shape. In other words, initially, as the extraction of natural resources increases, higher oil revenues lead to improved individual incomes and, consequently, greater happiness. However, with further resource extraction, the depletion of natural resources and the increasing rent from these resources result in a long-term decline in happiness. Furthermore, government effectiveness has a positive long-term impact on happiness. Given that the effect of Gross Domestic Product (GDP) on happiness also follows an inverted U-shape in the long run, the Easterlin paradox is confirmed.

Digital banking generally offers lower costs compared to traditional banking systems and provides better value to society with greater speed. The present study aims to propose a value-creation model in digital banking. The research method is qualitative in nature. The statistical population in the qualitative section included 15 university professors, managers, and experts in digital banking, who were selected using a purposive sampling method. The data collection tool for the qualitative section was a semi-structured interview, and the reliability of the qualitative section was confirmed using Cohen’s Kappa coefficient. Data were analyzed using thematic analysis. The results of the thematic analysis revealed 292 codes and 64 themes, categorized into 18 basic themes and 4 organizing themes. The identified dimensions include customer digital experience management, which encompasses user-friendly design, ease of use, creating a unique experience, monitoring the digital customer experience, and utilizing technology in experience management. Digital co-creation includes direct digital feedback, indirect digital feedback, customer digital participation, and digital interaction with customers. Digital service management involves digital service customization, management of digital concerns, service delivery management, service quality improvement, diversity of digital services, customer support and training, and a value-creation digital mindset. Digital value management includes monetary value, non-monetary value, informational value, relational value, and hedonic value. Delivering digital banking services with a focus on improving accessibility, speed, and added value contributes to enhancing customer experience and strengthening digital relationships. Additionally, considering cost-value trade-offs, along with providing rewards and incentives, can further motivate customers to use digital banking services. Ultimately, creating an efficient and enjoyable customer experience plays a key role in the success of digital banking services.

This study aims to develop a fitted model for marketing decision-making based on the risks faced by entrepreneurs in small and medium-sized enterprises (SMEs) while considering the controlling effect of various marketing strategies on risk reduction. It is a descriptive-applied research that employs a mixed-methods approach, integrating both quantitative and qualitative methods. A conceptual model, comprising various variable factors and their interrelations, was designed, and the prioritization of risks was conducted through structural analysis. Data were collected using a semi-structured questionnaire with a five-point Likert scale through expert interviews. Subsequently, structural equation modeling (SEM) was employed using PLS3 and SPSS software to analyze the relationships among the variables from a marketing perspective to inform risk-related decision-making. In the present study, 11 marketing strategies influencing decision-making were identified. Their impact on the risk indicators faced by entrepreneurs was assessed based on the theory of realization. According to the statistical analysis results, after eliminating certain reflective indicators, all the aforementioned strategies were deemed essential in the model's design. Their effects on credit, operational, market, and liquidity risks were analyzed. Out of the 48 tested hypotheses, 27 were confirmed, while 21 were rejected and subsequently removed from the conceptual research model.