Iranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101What Determines Factors that May Cause Sukuk Issuance growth?11419500910.22034/oajre.2024.422086.1075ENSeyedeh SoheilaMiri LedariPhD student in Economics, Faculty of Administrative Sciences and Economics, University of Mazandaran, Babolsar, Mazandaran, Iran0009-0000-4580-9020Mohammad TaghiGilak HakimabadiAssociate Professor, Department of Economics, University of Mazandaran, Babolsar, Mazandaran, Iran0000-0003-4128-9421SaeedRasekhiProfessor of Economics, Department of Business Economics, University of Mazandaran, Babolsar, Mazandaran, Iran0000-0002-6280-7243Journal Article20231024Due to their underdeveloped or limited capital markets, the majority of the countries continued to rely largely on the banking sector, making the region constantly exposed to financial crises. The sukuk market is significantly impacted negatively by financial crises. In this study, the author employed a GMM technique to investigate the factors that affected the issuance of sukuk in 15 selected Islamic countries between years 2013-2021. This study proposes the relationships of sukuk with some new possible determining factors along with some other factors which have not received enough attention in the literature. according to the estimation results, net foreign assets, gross domestic product growth, and budget deficit have a significantly and negative influence on the growth of the sukuk market. While, exports of goods and services, real effective exchange rate and foreign direct investment have a positive and significantly influence on the growth of the sukuk market. Our findings reveal that Sukuk market will have a strong potential of growth worldwide in the next years.https://www.oajre.ir/article_195009_feabf0e2d8a6935dc48e94d9070d91b8.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101Developing a Model of Factors Affecting the Sales Development of Kalleh’s FMCG Products with a Shopper Marketing Approach152422481210.22034/oajre.2025.533644.1125ENNilaNejati SaraviPhD Student in Business Management, Sari Branch, Islamic Azad University, Sari, Iran.MajidFattahiAssistant Professor, Department of Business Management, Sari Branch, Islamic Azad University, Sari, IranMajidFaniAssistant Professor, Department of Business Management, Babol Branch, Islamic Azad University, Babol, Iran.Journal Article20240725This study aims to develop a model of factors influencing the sales development of fast-moving consumer goods (FMCG) for Kalleh Company, employing a shopper marketing approach. The research is exploratory in nature and utilizes qualitative data. It adopts an applied-developmental approach in terms of its objective and employs a qualitative methodology, using thematic analysis as its strategy. The participant population for the qualitative phase includes theoretical experts (experienced academic faculty in management and marketing) and practical experts (managers and consultants at Kalleh Dairy Company). A combination of purposive and snowball sampling methods was used to select participants. The sample size in the qualitative phase was determined based on theoretical saturation, achieved after conducting semi-structured interviews with 15 experts. Data were collected through semi-structured interviews. In the qualitative phase, the identification of primary and secondary themes for model development was performed using thematic analysis with MAXQDA 2020 software. The results indicate that the main themes of the model for factors affecting the sales development of FMCG products with a shopper marketing approach comprise five key dimensions: shopper behavior and insights, in-store marketing strategies, supply chain and distribution management, brand and marketing communications, and brand sales strategy. These findings provide a comprehensive framework for enhancing the sales performance of Kalleh’s FMCG products through a shopper-centric approach.https://www.oajre.ir/article_224812_2b6f037a5844912c7dfc9f7d1b0d89ae.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101Analysis of the Impact of Remote Auditing on the Relationship between Audit Quality and Audit Fees253922960410.22034/oajre.2025.547712.1146ENArashAzinfarDepartment of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.Seyed Mohammad HassanHashemi KouchaksaraieDepartment of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.AliJafariDepartment of Accounting, QaS.C., Islamic Azad University, Qaemshahr, Iran.Journal Article20240717The purpose of this study is to investigate the impact of remote auditing on the relationship between audit quality and audit fees. In terms of research objectives, this study is classified as descriptive and applied research. The statistical population of the study consists of companies listed on the Tehran Stock Exchange and Iran’s Over-the-Counter Market (FaraBourse) that were active between 2019 and 2022. For the research sample, only 63 companies meeting the specified criteria were selected systematically and purposefully. Data were collected and analyzed using Microsoft Excel spreadsheet software and EViews statistical software. Hypotheses were tested using statistical models. The results indicate that the size of the audit firm has no effect on audit fees, whereas auditor industry specialization and auditor tenure do influence audit fees. However, remote auditing does not affect the relationship between audit firm size and audit fees. Remote auditing does impact the relationship between auditor industry specialization and audit fees, but it has no effect on the relationship between auditor tenure and audit fees.https://www.oajre.ir/article_229604_8517f0442982a161be16d5d6515bca0c.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241001The Academic Specialization of Administrative Officials as a Principal Determinant of Mental Accounting in Expenditure Decision-Making404723424410.22034/oajre.2025.559811.1163ENAnmarNouri DawodPhd Student ،Department of Accounting Isf. C., Islamic Azad University, Isfahan, IranRezaGholami-JamkaraniAssociate Professor, Department of Accounting, Qo.C., Islamic Azad University, Qom, Iran0000-0003-1895-6660IbrahimAbed Mousa AlsabaryDepartment of Accounting, College of Administrative Sciences, Al-Mustaqbal University, Babylon, IraqAfsanehSoroushyarDepartment of Accounting, Isf. C., Islamic Azad University, Isfahan, Iran.Journal Article20240728The research seeks to explore the role of mental accounting in spending decisions made by administrators in higher education in Iraq. The quantitative analytical approach used data obtained from 200 administrative personnel from 4 universities and 50 technical colleges to explore the association between academic specialization, experience, the institution environment, and cognitive aspects of financial decision-making. The analysis indicates that mental accounting had a significant effect on the rationality of spending decisions, accounting for nearly 59% of the differences in expenditure deviation. Administrative personnel who showed cognitive fund segregation had relatively higher deviations from planned expenditures, particularly for the Higher Education Fund, where the propensity for discretionary spending was the greatest. Academic specialization and experience moderated the impact of cognitive fund segregation by increasing analytical reasoning capacity, and decreasing behavioral bias. Analyses of regression and ANOVA confirmed that behavioral factors, when combined, have a statistically significant influence on financial decision outcomes. The results support the conclusion that while formal financial processes guide expenditure management, the judgment of expenditure is often grounded in cognitive and experiential dimensions of decision-making. The study closes by arguing that to improve financial rationality in public organizations requires behavioral remedies (e.g., training based on academic specialization, cognitive awareness programming, and institutional openness) meant to align mental accounting processes with good administration.https://www.oajre.ir/article_234244_9b1d1c29f28ea86cd156cf333c3ba424.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101Model of Entrepreneurship Development with an Approach to Preventing Environmental Harm485721646010.22034/oajre.2025.509726.1105ENJalalAbdiPh.D. Student in Entrepreneurship, Sari Branch, Islamic Azad University, Sari, IranRezaYousefi SaeidabadiAssistant Professor, Department of Management, Sari Branch, Islamic Azad University, Sari, IranMaryamTaghvaei YazdiAssistant Professor, Department of Management, Sari Branch, Islamic Azad University, Sari, IranJournal Article20230601The purpose of this study is to propose a model for entrepreneurship development within the National Iranian Oil Refining and Distribution Company, with a focus on preventing environmental harm. From a purpose standpoint, this research is applied-developmental, and from a paradigmatic perspective, it adopts pragmatism. The study employed thematic analysis techniques to develop and validate a model for "Entrepreneurship Development in the National Iranian Oil Refining and Distribution Company with an Approach to Preventing Environmental Harm." The research population consisted of senior managers from the Environmental Protection Agency, consultants of the National Iranian Oil Refining and Distribution Company, and academic experts in the field of entrepreneurship, totaling approximately 12 individuals based on an initial assessment. Given the qualitative approach, the "snowball sampling" method was utilized. Data were collected through interviews. In the first (qualitative) phase, the identification of main and sub-themes to design the entrepreneurship development model with an emphasis on preventing environmental harm was conducted using thematic analysis with the Maxqda 2020 software. Based on the findings, the main themes identified include Green Entrepreneurial Culture and Climate, Development of Green Entrepreneurial Structures and Processes, Managerial Factors, Environmental Factors, Development of Green Entrepreneurial Opportunities, Entrepreneurial Human Resources, and Green Entrepreneurship Development.https://www.oajre.ir/article_216460_14fc5b91a9ef5bb092af2e060dcf2a05.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101Evaluation of the Effectiveness of E-Readiness in Implementing E-Business586722165910.22034/oajre.2025.525203.1115ENSeyed MohammadbagherZareiMaster's Degree, Business Administration, Sari Branch, Islamic Azad University, Sari, Iran.MaryamKardgarMaster's Degree, Business Administration, Farvardin Institute of Higher Education, Qaemshahr, Iran.Journal Article20240521In the current era, becoming a global company and sustaining in fields such as e-business requires a competitive advantage. In this regard, assessing e-readiness in societies and organizations is a prerequisite for optimal planning to achieve e-business implementation. Generally, an e-ready society is one that has access to electronic communication networks at the highest level and where the continuous use of Information and Communication Technology (ICT) has become a dominant culture. When e-readiness is adequately established, it can provide a conducive environment for implementing e-business. Therefore, a proper understanding of the level of this readiness is essential for formulating appropriate strategies, and organizations need to evaluate their readiness for realizing diverse ICT applications using suitable assessment tools. This study aims to investigate the effectiveness of e-readiness in implementing e-business in an insurance company using fuzzy set theory. The statistical population consists of 70 managers and employees of the insurance company. Due to the limited population size, no sampling methods were used, and the entire population was examined. Data were collected by distributing a questionnaire among the statistical population, with its validity and reliability confirmed. The results indicate that the level of e-readiness in the studied company is satisfactory, with no significant gap between the current and ideal states of e-readiness criteria.https://www.oajre.ir/article_221659_089929f4b8c54909b86a43fe594023c8.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101The Effect of Digital Business Adoption on Tourist Purchase Intention, Given the Mediating Role of Digital Trust: Evidence from Mazandaran Tourism Industry687719731810.22034/oajre.2024.460922.1086ENYaserShokriMaster Degree in Business Administration, Marketing orientation, Sari Branch, Islamic Azad University, Sari, Iran.FarzadRezazadehMaster Degree in Business Administration, Marketing orientation, Sari Branch, Islamic Azad University, Sari, Iran.Journal Article20240202The purpose of this research is to investigate the impact of digital business adoption on the purchase intention of tourists, considering the mediating role of digital trust, in the tourism industry of Mazandaran province. This is an applied research with a quantitative (comparative) approach conducted through a descriptive survey using standard questionnaires. The statistical population includes all tourists of Mazandaran province during Nowruz of 2024, numbering about 10 million people. Of this population, using Cochran's formula, a sample consisting of 385 was formed (n =385), the individual members of which were selected using simple random sampling. For measurement of the variables, we made use of the standard questionnaire developed by Perelygina (2023). Validity of the questionnaire was assessed and confirmed by the academic experts. Its reliability, as measured in terms of Cronbach's alpha (= 0.884), was high and thus, confirmed. The obtained survey data for the test of the research hypotheses were analyzed using SEM-PLS technique.The results indicate that digital business adoption has a positive and significant effect on the digital trust and purchase intention of tourists. Also, digital trust is found to have a positive and significant effect on tourist purchase intention in Mazandaran province.https://www.oajre.ir/article_197318_c121a5d2778c3230c9673c6ccb12796b.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495412420241101Investigating the enterprise resource planning (ERP) system and the feasibility study of implementing this system in the IT department of the Ministry of Industry, Mine and Trade788519726710.22034/oajre.2024.460737.1084ENAliSalmanpour TolutiMSc, business administration (Evolution management), Babol Branch, Islamic Azad University, Babol, Iran.Journal Article20240102The process of using and implementing the enterprise resource planning (ERP) systems is a technical-social challenge with an impact on the strategic and operational levels of the organization that does not necessarily produce the expected results of the adopting organization. Therefore, before implementing ERP, it is necessary to assess the organization's readiness for its implementation. An organization must determine its current situation and the factors affecting the organization's readiness for the successful ERP implementation prior to its actual implementation. By review of the conducted research, the factors associated to the readiness of the IT department of the Ministry of Industry, Mine and Trade were identified and a total of 23 partial factors pertaining the organizational readiness for the ERP system implementation were identified. Next, a questionnaire was prepared by the author to measure the relative importance of each of these factors. The results indicate that the effect of the 7-S factors on organizational readiness may not be the same so that the effects of dimensions Strategy and Shared values with a mean rank of 5.18 and 5.09, respectively, were the highest, while the effect of the dimension Staff was found to be the lowest.https://www.oajre.ir/article_197267_bb3cba832b08d475c10fbb5dab7d7d7e.pdf