University of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Participative Budgeting, Organizational Commitment and Managerial Performance: Evidence from Nigeria101510309860210.22059/ijms.2024.354441.675616ENIdowuEferakeyaDennis Osadebay University, Anwai-Asaba, Asaba, Delta State, NigeriaPataniEdgarsDepartment of Accounting and Finance, Talladega College, Talladega, AlabamaJournal Article20230127The influence of participative budgeting, organizational commitment, and interaction of participative budgeting and organizational commitment on managerial performance in budgeting activities is an area in management accounting that is continuously receiving research attention. Earlier studies were conducted in developed countries and focused on large firms, excluding small and medium-size firms and reported conflicting findings. This serves as the motivation for the study. The study population consisted of all Sachet and Table Water producing firms registered with the Delta State Ministry of Commerce and Trade, Nigeria. A sample of 150 firms was selected based on purposive sampling technique. Data were obtained through the administration of questionnaires by research assistants of the sampled firms. Multiple regression analysis was deployed to estimate the influence of participative budgeting, organizational commitment and the interaction of participative budgeting, and organizational commitment on managerial performance of budgeting activities. Findings show that participating budgeting, organizational commitment and the interaction of participative budgeting and organizational commitment have a positive and significant influence on managerial performance. The findings have policy implications for organizational control design, the budgeting system, strategies for involving managers in budgeting, instilling their organizational commitment, and improving their performance.https://ijms.ut.ac.ir/article_98602_e1a5256d400e3bc0c135a909774080a1.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918The Effect of Business Strategy on Financial Reporting Quality of the Companies by Considering Managerial Overconfidence103110419543110.22059/ijms.2024.358492.675812ENVahabRostamiDepartment of Accounting, Faculty of Management and Accounting, Payame Noor University, Tehran, IranMehdiMohammadiDepartment of Accounting, Faculty of Management and Accounting, Zanjan Branch, Islamic Azad University, Zanjan, IranMehdiMehravarDepartment of Accounting, Faculty of Management and Accounting, Payame Noor University, Tehran, IranHamedKargarDepartment of Accounting, Faculty of Management and Accounting, Payame Noor University, Tehran, IranJournal Article20230527The present study aims to investigate the impact of companies’ business strategies on financial reporting quality taking into account the effect of managers' overconfidence. The data of 140 companies listed on the Tehran Stock Exchange for ten years, from 2013 to 2022, were collected based on the systematic deletion model, and hypotheses were tested using multivariate linear regression. The results revealed the type of strategy chosen by companies significantly affects the quality of financial reporting. Companies that pursue aggressive strategies demonstrate better financial reporting quality compared with defensive companies, which aligns with previous research results. Bermpei (2021) showed that companies’ operating policies significantly impact financial reporting. The results also revealed that managerial overconfidence has a significant adverse effect on financial reporting quality; it reduces the significant impact of business strategy on the quality of financial reporting. In companies with overconfident managers, the significant impact of business strategy on the financial reporting quality is decreased. The findings provide valuable insight into the importance of selecting an appropriate business strategy for enhancing companies' financial reporting quality, which should be considered by professional authorities to strengthen the quality of financial reporting.https://ijms.ut.ac.ir/article_95431_0a54bf927dfa9e904a313a9677816532.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918The Effect of Social Media Marketing on Purchase Intention with the Mediating Role of Brand Awareness and Consumer Motivation104310629799710.22059/ijms.2024.364512.676155ENOmidMahdiehDepartment of Management and Accounting, Faculty of Humanities, University of Zanjan, Zanjan, IranSaeedMohammadiDepartment of Management and Accounting, Faculty of Humanities, University of Zanjan, Zanjan, IranFaribaMohammadiDepartment of Corporate Entrepreneurship, Faculty of Entrepreneurship, University of Tehran, Tehran, IranJournal Article20230910This study aims to examine the effects of social media marketing activities (SMMAs) on purchase intention (PI), with the mediating roles of brand awareness (BA) and consumer motivation (CM). Data from 379 participants who used social media were analyzed using structural equation modeling. Results revealed that SMMAs had a significant positive effect on BA, CM, and PI. The effect of CM on PI was also significant. However, the effect of BA on PI was not statistically significant. In addition, CM had a mediating role in the relationship between SMMAs and PI, but BA did not mediate the relationship between SMMAs and PI. This research indicates that marketing managers should acknowledge the main characteristics of online consumers and customize their content to meet customers’ specific needs. The results of this study may be utilized in the development of SMMA strategies.https://ijms.ut.ac.ir/article_97997_d169b686667b75e2eadcdfd2971ab674.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Exploring Multi-Dimensional Metrics for Assessing Customer Satisfaction in the Pakistani Cellular Industry106310769604010.22059/ijms.2024.365760.676219ENZahidIqbalOffice of the Registrar, University of Okara, Punjab, PakistanAli RiazKhanDepartment of Business Administration, The Islamia University Bahawalpur, Bahawalnagar Campus, Punjab, PakistanJournal Article20231002In Pakistan's intensely competitive mobile market, cellular service providers' profitability and long-term viability are largely dependent on customer satisfaction. As a result, this study looks into the various factors that influence customer satisfaction with Pakistan's cellular service providers, with a particular emphasis on factors like brand image, network coverage and quality, price fairness, sales promotion, and service quality.<strong> </strong>For this study, data from 500 potential customers of Pakistan's four mobile phone providers—Jazz, Telenor, Zong, and U-Fone—was acquired using a stratified sampling technique. Further data analysis included a two-stage structural modeling methodology. The structural model was used to evaluate the relationship between the underlying variables, while the measurement model was utilized to evaluate the validity and reliability. According to the survey, customer satisfaction is significantly and favorably impacted by brand image, network coverage and quality, sales promotion, and service quality. Pricing, on the other hand, had a negative and considerable impact on customer satisfaction among Pakistani cellular providers. This study examines how multi-dimensional metrics might be used to measure customer satisfaction in the Pakistani cellular industry.https://ijms.ut.ac.ir/article_96040_ef8d78bbed91879e0569443dc0d7cff5.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Impact of Digital Human Resource Management Practices and Digital Transformation on Human Resource Management System Strength: Evidence from Insurance Industry107710969824810.22059/ijms.2024.369569.676449ENHamidrezaNematollahiDepartment of Leadership and Human Capital, Faculty of Management, University of Tehran, Tehran, IranHazratgulMohammadiDepartment of Business Management Faculty of Business and Economics, Persian Gulf University, Bushehr, IranAriyanGholipourDepartment of Leadership and Human Capital, Faculty of Management, University of Tehran, Tehran, IranNedaMohammad EsmaeiliDepartment of Leadership and Human Capital, Faculty of Management, University of Tehran, Tehran, IranJournal Article20231225The Iranian insurance sector is progressively integrating digital transformation and digital human resource management strategies to enhance customer satisfaction and address market needs. This study seeks to investigate the influence of digital human resource management practices and digital transformation on the strength of the human resource management system, considering the mediating effects of perceived usefulness and perceived ease of use. The research follows an applied methodology, utilizing five questionnaires as the primary data collection tool. The study focuses on employees of leading insurance firms located in Iran's Fars Province. A random sample of 266 employees from these organizations underwent statistical analysis to evaluate the proposed hypotheses. The outcomes reveal that digital transformation and digital human resource management practices have a significant positive effect on the strength of the human resources system. Furthermore, the results confirm the mediating influence of perceived usefulness and perceived ease of use.https://ijms.ut.ac.ir/article_98248_c2b3421502d1c56d449a77d839338716.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Understanding Policy Entrepreneurship in Public Policy of Iran: A Phenomenographic Study109711089598510.22059/ijms.2024.345505.675205ENAliHamidizadehDepartment of Public administration, University of Tehran, college of Farabi, Qom, IranHassanDanaeefardDepartment of Public Administration, Faculty of Management and Economics, Tarbiat Modares University, Tehran, IranRezaEshgarfDepartment of Public administration, University of Tehran, college of Farabi, Qom, IranJournal Article20220706This study has been conducted to explore, understand and categorize policy entrepreneurship to achieve a deeper understanding of this phenomenon. The research strategy adopted was phenomenography, and the data collection instrument was the semi-structured interview. To select the participants, the maximum variation and snowball sampling methods were used. The sample size was determined through the principle of theoretical saturation, resulting in 20 participants. Consequently, 20 people were interviewed who had hands-on experience with policy entrepreneurship and their contributions to policy innovations in 11 policies. The results indicated that there exist six descriptive categories in policy entrepreneurship, namely "creating innovative ideas", "making the innovative idea understood", "promoting the innovative idea", "persuading the institutional structure", "mainstreaming based on the innovative idea", and "monitoring the implementation of innovative policy". Based on the identified descriptive categories, the outcome space of policy entrepreneurship was formed, and its hierarchical model was presented.https://ijms.ut.ac.ir/article_95985_460735b918fc52e83c655d325f277fa0.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Understanding Strategic Alignment Barriers in Public Organizations: An Application of Q Methodology110911239551110.22059/ijms.2024.347933.675343ENSamaneLajevardiFaculty of Management, University of Damavand Ershad, Tehran, IranJournal Article20220831The purpose of this study is to apply Q Methodology to identify the barriers to strategic alignment between the actions of the human resources manager and the organization's strategy in 21 public organizations in Tehran. The similar and conflicting perspectives of the participants, along with 11 Q factors, and mental patterns about different types of barriers were revealed. Based on the tables of arrays and Q factor scores, the indicators of each factor were identified. The indicators include, but are not limited to, the following: less alignment of goals of each unit or department with organizational goals (19% of 81%), non-alignment between job extension and physical and cognitive ability (11.5% of 81%), non-alignment between job description and job specification, and selection and recruitment (8% of 81%), and other indicators, which shows the importance of strategic management, and the necessity of interventions and actions of strategic human resource managers to increase strategic alignment in organizations. Therefore, the contribution of this study is presented through the explanation and interpretation of the determinants of strategic misalignment and in the form of misalignment indicators, which aim to develop researchers' understanding of how to achieve strategic alignment by strategic human resource managers.https://ijms.ut.ac.ir/article_95511_8492bdb30ecd3a5bf6435a5c305cdd1f.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Examiner Performance Influenced by Core Self-Evaluation: Examining the Moderating Role of Information Technology112511409860310.22059/ijms.2024.361620.675992ENUlfaRabiyahDepartement, of Accounting Hasanuddin University, Makassar, IndonesiaKartiniHanafiDepartment of Accounting, Hasanuddin University, Makassar, IndonesiaAndiKusumawatiDepartment of Accounting, University Hasanuddin, Makassar, IndonesiaAiniIndrijawatiDepartment of Accounting, University Hasanuddin, Makassar, IndonesiaJournal Article20230710This study aims to understand the role of core self-evaluation in examiner performance, as well as provide an illustration of how information technology moderates the effect of core self-evaluation on examiner performance. This study seeks to fill the lack of empirical evidence about the role of personality models; personality models are needed to improve individual performance. The conceptual framework model is developed using attribution theory and the <em>Technology Acceptance Model (TAM)</em> model as the grand theory. Two hundred sixty-five questionnaires were distributed to tax examiners in five provinces on the island of Sulawesi; the data were collected using Google Forms. In the hypothesis analysis, the researcher uses SEM-Amos to describe the effect of the independent variables on the dependent variable. The results of this study indicate that <em>locus of control, emotional stability, self-esteem, </em>and <em>self-efficacy</em> influence the examiner performance. Likewise, information technology can moderate the effect of <em>locus of control, emotional stability, self-esteem, </em>and<em> self-efficacy</em> on examiner performance. Presumably, the findings of this study can be used by tax service offices to improve the performance of their examiner by utilizing information technology to meet budget realization targets. Academics, too, can support new knowledge as well as theory development.https://ijms.ut.ac.ir/article_98603_28afb10f9e7da05e050bc1f0edb93b9b.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918The Mediating Role of Financial Innovation and Women's Entrepreneurial Practices: Bridging the Adoption of ICT with SMEs Business Performance114111539860410.22059/ijms.2024.364311.676142ENFiviAnggrainiFaculty of Economics and Business, Universitas Bung Hatta, Padang, Indonesia0000-0002-4102-7096DaniatiPuttriFaculty of Economics and Business, Universitas Bung Hatta, Padang, IndonesiaDariusEl PebrianFaculty of Plantation and Agrotechnology, Universiti Teknologi MARA Melaka, Jasin Campus, Melaka, MalaysiaJournal Article20230824This study aims to investigate the mediating role of financial innovation and women's entrepreneurship practices in the relationship between ICT adoption and women's business performance. The sample consisted of 210 women SMEs, selected from a database from the Office of Cooperatives and SMEs in West Sumatra Province, Indonesia. The findings showed that financial innovation mediates the relationship between ICT adoption and SMEs' business performance. However, the study did not find that women's entrepreneurship practices and SMEs' business performance mediate the relationship between ICT adoption and SMEs' business performance. The findings contribute to a comprehensive understanding of the mediating role in the relationships between financial innovation and women's entrepreneurial practices, thereby facilitating the integration of ICT with the business performance of SMEs. Additionally, the findings have significant implications for policymakers seeking to design an effective support system for the digitalization of SMEs' businesses, especially among Indonesian women-owned SMEs.https://ijms.ut.ac.ir/article_98604_7fe2d564e5fe0e4533bd2b7a38da0baf.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Green Human Resource Management Practices and Environmental Performance: The Mediating Effect of Organizational Culture115511729603810.22059/ijms.2024.343182.675108ENAdemola SamuelSajuyigbeDepartment of Business Administration, Faculty of Social and Management Science, Precious Cornerstone University, Ibadan, NigeriaAdebanji WAyeniDepartment of Business Administration, Faculty of Social and Management Sciences, Bowen University, Iwo, NigeriaHenry EgbezienInegbedionDepartment of Marketing, Faculty of Management Sciences, Redeemer’s University, Ede, NigeriaOgheneochuko SalomeIghomerehoDepartment of Business Administration and Marketing, Faculty of Management Sciences, Redeemer's University, Ede, Osun State, NigeriaAdesholaPeterDepartment of Business Studies, College of Faculty of Business and Social Sciences, Landmark University, Omu-Aran, NigeriaJournal Article20220521The study investigates the mediating effect of organizational culture (OC) on the relationship between green human resource management (GHRM) practices and environmental performance (EP). A survey was conducted of 323 manufacturing industry employees in selected food and beverage companies in Southwest Nigeria. The factor loadings of the constructs are above 0.70, indicating that the elements of the construct are valid. The data were collected using a 5-point Likert scale questionnaire. Structural equation modeling (SEM) was employed to analyze the data using STATA version 15. The findings showed that EP is positively related to GHRM practices (green recruitment and selection, green career development, green performance appraisal, green reward system, and green participation) and OC. However, the relationship between EP and green recruitment and selection, green career development, and OC were significant while the relationship between EP and green performance appraisal, green reward system, and green participation was not significant. Furthermore, the mediating effect of OC reveals that OC mediates the relationship between the green reward system, green recruitment and selection, and EP but does not mediate the relationship between green career development, green performance appraisal, green participation, and EP. The mediating role of OC in terms of green recruitment and selection as well as the green reward system will help to reduce environmental threats.https://ijms.ut.ac.ir/article_96038_f9497613cd80ebca64fddae7b2670420.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Providing a Robust Heterogeneous Vehicle Fleet Routing Model Based on Artificial Intelligence of Things (AIoT)117311889581410.22059/ijms.2024.366021.676227ENAbdolsalamGhaderiDepartment of Industrial Engineering, Faculty of Engineering, University of Kurdistan, Sanandaj, IranJavidGhahremani NahrDepartment of Industrial Engineering, Faculty of Engineering, University of Kurdistan, Sanandaj, IranSabaSafariDepartment of Industrial Engineering, Faculty of Engineering, University of Kurdistan, Sanandaj, IranJournal Article20230909This paper introduces a novel bi-objective routing model based on Artificial Intelligence of Things (AIoT) principles. Our model not only aims to minimize vehicle transportation costs and prevent time window violations but also endeavors to mitigate environmental pollutants. This study addresses the complex challenge of optimizing routes for heterogeneous vehicle fleets usingAIoT technology. Analyzing the bi-objective model using AI tools (MOSCA and NSGA II), we unveil a fascinating trade-off: as energy consumption decreases, system costs increase. Employing robust optimization techniques, we validate the model's performance under pessimistic conditions characterized by rising uncertainty rates. Notably, heightened uncertainty correlates with increased objective function values. Through a series of diverse test cases, we observe that MOSCA demonstrates superior efficiency, notably outperforming in NP, MD, and T indices. Our findings offer valuable insights for practitioners, policymakers, and researchers in the domains of transportation optimization, AIoT, and environmental sustainability.https://ijms.ut.ac.ir/article_95814_ac8cb74fba1bff225d6c23445a049245.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Predicting Auditor Opinion by a new Metaheuristic Algorithm: Water Cycle Algorithm118912029520510.22059/ijms.2023.362553.676054ENMohammadMoradiDepartment of Accounting, College of Management, University of Tehran, Tehran, IranHodaEskandarDepartment of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran, Tehran, IranHassanYazdifarDepartment of Accounting, College of Business, University of Derby, Derby, UKAzizSeyediDepartment of Accounting, College of Management, University of Tehran, Tehran, IranHadiEskandarDepartment of Mechanical Engineering, University of Semnan, Semnan, IranJournal Article20230719An auditor evaluates whether financial statements which the firms issue in public, present a fair view. The audit report is a formal letter containing independent verification of the quality of financial statements used for making economic decisions. Hence, the issuance of such a report offers pertinent details about the firm and enhances confidence degree in the financial statements. This study predicts audit opinion of the firms listed on the Tehran Stock Exchange (TSE) during 2018-2020 using a new metaheuristic algorithm named Water Cycle Algorithm (WCA) and compares its results with one of the most popular methods called logistic regression (LG). 24 variables were extracted from the literature and used for this prediction. Four evaluating criteria were used to compare the predictions of the two methods. According to the findings, the superiority of the criteria in the WCA was confirmed in comparison with LG. Since WCA was more appropriate, users of financial reports can use it to predict audit opinions in interim statements. Auditors can also utilize it for evaluating and accepting clients, thereby achieving an acceptable level of audit risk, as a quality control tool.https://ijms.ut.ac.ir/article_95205_6932dbf5c50faba1510ae6652f697baa.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Effect of Commitment-Based Human Resources Practices on Job Embeddedness: The Mediating Roles of Sense of Material Gain and Sense of Spiritual Gain120312159603910.22059/ijms.2024.357651.675765ENMuhammad BelloJakadaDepartment of Actuarial Science, Faculty of Management Sciences, Federal University Dutse, NigeriaSulaiman IbrahimKassimDepartment of Business Administration, Faculty of Management Sciences, Federal University Dutse, NigeriaUmar MohammedNgubdoDepartment of Business Administration, Faculty of Management Sciences, University of MaiduguriJournal Article20230412Promoting job embeddedness (JE) is believed to be a vital mechanism for retaining employees. However, there is a lack of empirical evidence supporting the notion that commitment-based human resource practices (CBHRP) lead to JE. Furthermore, little is known about the underlying mechanism that delineates this relationship. Drawing from the principles of the conservation of resources (COR) theory, this study posits that CBHRP = fosters employees’ sense of material gain (SMG) and sense of spiritual gain (SSG), which in turn leads to employee JE. 209 employees participated in the study using the convenience sampling technique. SPSS 22, AMOS 23, and PROCESS Macro v4.0 were used for data analysis. The findings revealed that SMG and SSG have parallel, partial mediating effects on the relationship between CBHRP and JE. The study makes a novel contribution by introducing SMG and SSG as mediators, which provides new insights into how and when CBHRP leads to JE, hence enriching the existing knowledge on CBHRP and JE.https://ijms.ut.ac.ir/article_96039_a2e4192db2d1cb8e7b7017a8e0ea6b37.pdfUniversity of Tehran PressInterdisciplinary Journal of Management Studies2981-079517420240918Litigation Risk: Delving into Audit Quality, Internal Audit Structure, Political Connections, and Company Size121712329614910.22059/ijms.2024.367759.676318ENMuhamadTaqiFaculty of Economics and Business, Sultan Agung Tirtayasa University, Banten, IndonesiaNawangKalbuanaDepartment of Accounting, Faculty of Economics and Business, Sultan Agung Tirtayasa University and Indonesian Aviation Polytechnic Curug (PPI Curug), Banten, IndonesiaDirvi SuryaAbbasDepartment of Accounting, Faculty of Economics and Business, Muhammadiyah University of Tangerang, Banten, IndonesiaMamayMayyizahDepartment of Accounting, Faculty of Economics and Business, Sultan Agung Tirtayasa University, Banten, IndonesiaJournal Article20231115This study investigates the impact of audit quality, internal audit organizational structure, political connections, and company size on litigation risk in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period from 2017 to2022. A quantitative approach was used by applying Fixed Effects, Ordinary Least Squares, Random Effects, and Robust Regression analysis simultaneously to analyze panel data. The results showed that high audit quality serves as a significant positive signal in reducing the risk of lower litigation, providing confidence to stakeholders that financial statements can be more reliable and free from material misstatement. Meanwhile, a better internal audit organizational structure introduces complexity in the management of litigation risk as the organization grows, highlighting the possibility of more complicated implications in the context of signals, when internal audit placement does not fit the needs of the organization. Political connections and company size provide positive signals regarding litigation risk, albeit with different levels of significance, indicating complexity in the dynamics of political signals and company size. The findings of this study can guide stakeholders in the appointment of agents to manage the company.https://ijms.ut.ac.ir/article_96149_7ec0b186410d52dbf0d8ea5d2c78783c.pdf