Purpose: The purpose of this study is to investigate the moderating role of knowledge management (KM) strategies in developing the effect of intellectual capital (IC) on innovation for small- and medium-sized enterprises (SMEs). Specifically, the current study explores how different...

Purpose This study aims to investigate the relationship between information technology and internal controls of state agencies in Iran. Design/Methodology/Approach The research population includes all auditors and managers working in public sector. Data collection instrument is a questionnaire...

Working capital management is the most important area of business management. The main purpose of net working capital management is to keep the financial safety of an enterprise. The purpose of this article is to analyze working capital management in small enterprises operating in Polish group...

Receivables management is a key element affecting the financial security and profitability of companies. The policy of managing receivables is a very sensitive issue and should be well thought out. Large opportunities in this area appear in companies operating in purchasing groups. Joint...

Operation within the framework of multi-stakeholder organizations is a big opportunity for an improvement of the financial situation of small and medium-sized enterprises. Group purchasing organizations (GPOs) are one of the popular examples of such organizations. In such institutions companies...

Purpose This study aims to examine the effect of the structure of board of directors and company ownership on social responsibility disclosure of listed companies on the Tehran Stock Exchange. Design/methodology/approach The variables of the study included independent board of directors,...

Purpose: The purpose of this paper is to investigate factors affecting the students’ learning of the concepts of the accounting information systems (AIS) in Iran. Design/methodology/approach: The statistical population of the study is the accounting and auditing students (Master’s degree)...