Information security incidents involving internal improprieties that threaten the very business of Japanese organizations have drawn attention. Internal improprieties are one of problems to be solved in Japanese organizations. However, it is difficult to share information about internal impropriety incidents and to consider the causes of and effective countermeasures for internal improprieties ...

recent studies have indicated that the rate of successful enterprise resource planning (erp) implementation projects is reduced and risk of implementation is increased to the same extent. accordingly, this study provides a model in support of erp implementation using system dynamics approach by behavioral simulation in the vensim software environment. this study is an applied research and due t...

relying upon the theories concerned with the cultural evolution of anthropology and archaeology, and providing a brief review of the related literature, the present article conducts a careful examination of the evolutionary trends in pottery of the layers from the prehistoric periods of qal’eh kh?n. testing several variables affecting pottery, the article proposes that while cultural evolutioni...

One of the main functionalities of capital market is to improve liquidityin the market which provides security for the investors. Mutual funds aremodern financial institutions which are designed with the aim of collectingfunds from investors and devote them to buy a variety of securities inorder to mitigate investment risks, exploit the economies of scale andfinally create a reasonable return f...

Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...

Organizational effectiveness refers to an organization's ability to achieve its desired goals through efficient use of its resources. To maximize organizational effectiveness, a group must adopt business management practices, such as effective communication system or a robust strategic planning process, which are appropriate for its industry environment and suit the internal culture. If the ind...

today, the human resources are the assets of any organization and their unique role in the development of the organization, whether indoor or outdoor environment and competition is evident. on the other hand, if an organization fails to satisfy its human resources, in this case it would be doomed to stay away from progress and development. in this context, organizations using hrm tools can keep...

this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

Continuous change of requirements poses a challenge for every modern organization. Especially, ever changing regulatory requirements that affect business processes and, if not fulfilled, can cause an organization even legal problems. Also there is increased pressure on regulatory institutions when it comes to maintaining integrity and coherence of requirement package. By regulatory requirements...