Keyword Index

A

  • Adjacency matrix Graph Theory in Action: Forming an Investment Portfolio (A Case Study: Selected Companies of Tehran Stock Exchange) [Volume 19, Issue 1, 2026, Pages 1-19]
  • Audit Quality A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]

B

  • Bibliometrics Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Bibliometrix R package Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Budget Control Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development [Volume 19, Issue 1, 2026, Pages 189-205]

C

  • Citation analysis Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Competitive Advantage Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]
  • Computational Literature Review Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Convergent Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]

D

  • Despotic leadership The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]
  • Destinations Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]
  • Digital financial inclusion The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]
  • Digital intellectual dynamics Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]
  • Digital Transformation Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]
  • Disclosure The Gap Between International Financial Reporting Standards (IFRS) and the Local Unified Accounting System (UAS) and Its Impact on Disclosure [Volume 19, Issue 1, 2026, Pages 207-219]

E

  • Emergent strategy Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]
  • Ensemble methods A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]
  • Entrepreneurial Orientation Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]
  • Extra Trees Classifier model A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]

F

  • Framework Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]

H

  • Hierarchical Risk Parity Graph Theory in Action: Forming an Investment Portfolio (A Case Study: Selected Companies of Tehran Stock Exchange) [Volume 19, Issue 1, 2026, Pages 1-19]
  • Human Development The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]

I

  • Innovation Unveiling Organizational Rejuvenation: Insights from Fuzzy Interpretive Structural Modeling [Volume 19, Issue 1, 2026, Pages 73-94]
  • Intelligent Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]
  • Internal audit Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • International Financial Reporting Standards (IFRS) The Gap Between International Financial Reporting Standards (IFRS) and the Local Unified Accounting System (UAS) and Its Impact on Disclosure [Volume 19, Issue 1, 2026, Pages 207-219]

J

  • Justice Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]

M

  • Machine learning A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]
  • Media Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]
  • Meta-synthesis Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]
  • Metaverse Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]

N

  • Non-Switching Firms A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]

O

  • Organizational Justice The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]

P

  • Performance-based budgeting Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development [Volume 19, Issue 1, 2026, Pages 189-205]

Q

  • Quality governance The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]

R

  • Remittances The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]
  • Rumination The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]

S

  • SMEs Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]
  • SMEs Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]
  • Stock network Graph Theory in Action: Forming an Investment Portfolio (A Case Study: Selected Companies of Tehran Stock Exchange) [Volume 19, Issue 1, 2026, Pages 1-19]
  • Strategic dynamics Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]
  • Strategic Learning Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]
  • Sustainable Development Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development [Volume 19, Issue 1, 2026, Pages 189-205]

T

  • Tourism Development Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]