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      • Open Access Article

        1 - Causes of failure in administrative and financial control systems: a case study of Iran University of Science and Technology
        Saeed Mirzamohammadi Roghayeh Khadem
        The aim of this study is to identify the causes of failure in financial and administrative management and control systems: A Case Study of Iran University of Science and Technology. This descriptive and correlation study was conducted on the staff of the University of S More
        The aim of this study is to identify the causes of failure in financial and administrative management and control systems: A Case Study of Iran University of Science and Technology. This descriptive and correlation study was conducted on the staff of the University of Science and Technology, with a sample size of 200 people. In this study, to assess the causes of failure in financial and administrative management and control systems, a pre-validated questionnaire was used with an alpha coefficient of α= 0.83. Factors affecting failure are divided into three categories. In addition to descriptive statistics, correlation and regression analysis were used. The results show that accounting systems, human factors and legal deficiencies in the administrative and financial control are, respectively, the most important causes of failure in financial and administrative management and control systems at Iran University of Science and Technology. Manuscript profile
      • Open Access Article

        2 - Math Modeling Customer Satisfaction with Dynamic Planning Approach (Case Study: Saipa Automobile Companies, Iran Khodro and Pars Khodro(
        kamran jalilian kameleh nasiri
        Companies must be able to preserve their customers and change them to the faithful ones. The automotive industry is one of the leading industries in the field of customer satisfaction. In this paper, based on a hierarchical analysis approach, customer satisfaction is fo More
        Companies must be able to preserve their customers and change them to the faithful ones. The automotive industry is one of the leading industries in the field of customer satisfaction. In this paper, based on a hierarchical analysis approach, customer satisfaction is formulated based on indicators after sale services, sale process, initial quality study, initial quality study, automotive performance execution and layout of the automobile industry. Also, by presenting an optimization model, the optimum customer satisfaction path from 1395 to 1404 is presented as a perspective for Iran Khodro, Saipa and Pars Khodro companies using an optimized control methodology, which is used to solve the MATLAB software. Finally, the cost of upgrading the customer satisfaction of the products of these companies for two consecutive years is 1396-1395. The results of the research show that the number of initial quality study has the most impact on customer satisfaction, which should be given more importance in the future planning of automobile companies as the most important control variable in order to improve the optimum route of customer satisfaction over the years to come. Manuscript profile
      • Open Access Article

        3 - Designing and developing a model for strategic control measurement in organizations with different value logic
        Mohammad Javad Azarshahi Mohammad Taghi Amini Mahdi Akbari
        The purpose of this study was to design and develop a model for assessing the amount and type of dominant strategic control in organizations, and in assessing the appropriateness of the strategic control type and its appropriateness with the logic of the organization's More
        The purpose of this study was to design and develop a model for assessing the amount and type of dominant strategic control in organizations, and in assessing the appropriateness of the strategic control type and its appropriateness with the logic of the organization's value creation. It seems that with the predominance of a kind of strategic control in an organization and the imbalance of the organization in the organization, the survival of the threatened organization and the assessment of the strategic control dimensions appropriate to the logic of value creation is necessary. So far, much research has failed to address this issue, and this field study has taken a step towards removing this knowledge gap. The present study is a mixed study. In the qualitative analysis of data, the method was transcendental and in the quantitative analysis section, structural equation modeling was used. The model qualitative findings revealed two parts of strategic behavioral and content control. In the quantitative part, the leading research is a cross-sectional descriptive survey. In this study, 279 employees from nine organizations with a region of value creation service, production, and social welfare were studied by random stratified sampling. Based on the scientific literature of strategic control, a 31-question questionnaire was designed and its validity and reliability were evaluated and verified, and after the strategic justification period, a research sample was distributed. The findings of the research indicate that the proposed structure is suitable for fitting. The results of the research show that there is a significant difference in the use of economic control and ethnic-cultural control among the manufacturing, service and social welfare organizations, but there was no significant difference in the use of other controls among the organizations. Manuscript profile
      • Open Access Article

        4 - Life cycle of the Tehran air pollution control project: an stakeholder analysis approach
        mojtaba dashti meysam shahbazi Adel Azar mohammadhasan maleki
        Objective: This research aims to analyse key stakeholders in Tehran air pollution control project during its life cycle. Methods: Since the research is qualitative, after librarian research and gathering research literature, the actors of Tehran air pollution control p More
        Objective: This research aims to analyse key stakeholders in Tehran air pollution control project during its life cycle. Methods: Since the research is qualitative, after librarian research and gathering research literature, the actors of Tehran air pollution control project were recognized and the outputs analyzed using Delphi method. Key actors were determined after Delphi method application and analyzed using power-interest matrix during life cycle. Results: in the present study, 12 key actors identified and selected from 23 actors as follows: “Ministry of Industry, Mine and Trade”, “Environmental Protection Agency”, “Islamic Republic of Iran Broadcasting Organization”, “National Standard Organization of Iran”, “Tehran Air Quality Control Company”, “Deputy of Transport and Traffic of Tehran Municipality”, “Insurance organizations”, “Oil Ministry”, “traffic police”, “Automakers”, “Ministry of Health and Medical Education”, “Environmental Protection and Sustainable Development Organization of Tehran Municipality”. Conclusion: in the present study, key actors changed in each stage of projects life cycle while in almost all similar projects this fundamental change has been ignored in the project run time. also after reviwing formal documents, laws and strategies that have been written for solving air pollution crisis it was found that “Insurance organizations” have been ignored as a key actor in solving this crisis. Manuscript profile
      • Open Access Article

        5 - Developing an Alignment Model of Management Control Systems and Strategy based on Dynamic Capability Approach (Case study: Iranian Medicine Cooperates Listed on the Stock Exchange)
        Khadijeh Moghaddar mirzahasan hoseini Mohammad Taghi Amini Mohammad  Mahmoudi Maymand
        Objective: The research is to broaden the knowledge about the relationship between management control systems and the organization’s strategies in order to design more effective control systems. Since in the current study, the strategy conceptualization is formed in the More
        Objective: The research is to broaden the knowledge about the relationship between management control systems and the organization’s strategies in order to design more effective control systems. Since in the current study, the strategy conceptualization is formed in the organizational capabilities’ level –not in the level of strategic choices- the main purpose of the research is to identify suitable control systems for dynamic capabilities development. Methodology: Regarding to the main purpose of the study, positivist paradigm, in general, and the contingent approach, in particular, are used and the cross-sectional survey research strategy is developed to examine the relationship between strategy and control system. Findings: The results showed that in dynamic environments, the relational control systems have a positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Moreover, the dynamic tension resulting from simultaneously and equally diagnostic and interactive usage of control systems in dynamic environments has a significant positive relationship with organizational dynamic capabilities, organizational capabilities and organizational performance. Additionally, control system via dynamic capabilities has an effect on formation and development of organizational capabilities and the system could modify the organizational performance through the processes of dynamic capabilities and organizational capabilities development Manuscript profile
      • Open Access Article

        6 - Analysis and evaluation of organizational monitoring strategies in the Islamic culture and Islamic Research Institute
        Mohammad Mahdi Parhizgar روح‌اله حسینی Mustafa  Hossein Alikhani
        Control and supervision is one of the most important tasks of managers of organizations. It is only by using control and supervision that organizations take steps to achieve their grand goals and identify their weaknesses and plan to address them. The purpose of this st More
        Control and supervision is one of the most important tasks of managers of organizations. It is only by using control and supervision that organizations take steps to achieve their grand goals and identify their weaknesses and plan to address them. The purpose of this study is to identify and select the optimal organizational supervision strategy in the Institute of Islamic Culture and Thought. The statistical sample of this research includes 25 managers, experts and thinkers working in the research institute. The required information was collected using two library and field methods, as a result of which nine organizational supervision strategies and eight indicators and criteria for evaluating the organizational supervision strategies of the research institute were identified. Data analysis was performed using TOPSIS software. Based on data analysis, organizational goals, the main strategies of the organization, employee acceptance, management policy, proximity (detection of deviations, savings (cost-effectiveness), ease of implementation, and flexibility, respectively, as the most important ranking indicators Organizational monitoring strategies of the Institute of Islamic Culture and Thought are also classified, as well as holistic monitoring strategies (control in sensitive and key points) and futuristic monitoring are introduced as the most optimal strategy among monitoring strategies and partial (decentralized) monitoring. Is the last priority. Manuscript profile
      • Open Access Article

        7 - The effect of strategic choices and management control systems on organizational performance in Iran
        Hossine Rahmanseresht seyyede somsye ghorbi
        This research was conducted to study the effect of strategic choices and management control systems on organizational performance in small and medium-sized companies in Iran. In this article, contingency theory is used as the theoretical framework of the research. This More
        This research was conducted to study the effect of strategic choices and management control systems on organizational performance in small and medium-sized companies in Iran. In this article, contingency theory is used as the theoretical framework of the research. This is a quantitative study in terms of research type. The survey method has been used as a research strategy and data collection method. The main tool of data collection in the research is a standard questionnaire, which is adapted based on the questionnaire used in the research of Junkira et al. (2018). Smart pls software was used for data analysis. The results of the research show that more competitive forces cause the formation of the strategy chosen by organizations, however, contrary to what the theoretical foundations predict, those companies that operate in more competitive environments choose a cost leadership strategy instead of choosing a differentiation strategy. . The design and use of management control systems is influenced by the strategy chosen by the company. In addition, the use of contemporary management methods is associated with differentiation strategy. The choice of strategy and management control systems in the organization has a significant positive effect on organizational performance. In addition, those companies that combine the differentiation strategy with contemporary management practices perform better than the other companies studied. Manuscript profile