Iranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101The Role of Behavioural Biases in Economic Decision-Making: A Study of Household Financial Behaviour1823057010.22034/oajre.2025.535194.1128ENAnjum Ara M. K.AhmadDepartment of Mathematics and Statistics, Rizvi College of Arts, Science and Commerce Affiliated to University of MumbaiMubinuddin AbdulRashid ShaikhAssistant Professor
Department of BMS
Wilson CollegeJournal Article20250722The aim of this study is to understand the influence of behavioural biases on household financial decisions. Specifically, the study explores how herding bias, loss aversion, and overconfidence have an impact on the spending, saving, and investment patterns of households in Mumbai. Behavioural finance states that many a times individuals make financial decisions without taking rationality into consideration. They get influenced by many factors such as psychological, emotional, and social pressure.<br><br>The study was conducted using primary data which was collected through a structured Google Form questionnaire with 100 respondents from Mumbai. A five-point Likert scale was used to capture responses related to the three identified behavioural biases.<br><br>The results indicate that herding bias significantly influences household spending decisions, as many individuals tend to follow financial trends popular within their social groups. Loss aversion was found to strongly affect household saving patterns, with respondents prioritising the avoidance of financial losses over pursuing financial gains. The study also confirms that overconfidence plays a lead role in household financial decisions, as individuals rely heavily on their own judgement and often ignore professional advice.<br><br>The findings are consistent with previous behavioural finance research and highlight the importance of understanding how psychological biases impact financial behaviour at the household level. The study suggests the need for financial literacy programs and further research on behavioural finance across more diverse population groupshttps://www.oajre.ir/article_230570_6e229087fceb7bdacb84a0102f33cabe.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251203Examining the Factors of Resilience of Values and Attitudes in the Sacrificial Community91923425310.22034/oajre.2025.550123.1149ENSeyed HosseinHamzeiDepartment of Management, Se.C., Islamic Azad University, Semnan, Iran.Seyed AbdollahHeydariyehDepartment of Management, Se.C., Islamic Azad University, Semnan, Iran.0000-0002-7523-2717YounosVakil AlroaiaDepartment of Management, Se.C. Islamic Azad University, Semnan, Iran.Journal Article20250929The purpose of the present research is to examine the factors of resilience of values and attitudes in the sacrificial community. The research is applied in terms of purpose and descriptive-correlational in terms of method. It is cross-sectional in terms of timeframe. The type of research is quantitative. The statistical population consists of employees of the Martyrs and Veterans Affairs Foundation, totaling 10,000 individuals, from which a sample size of 384 was determined using the Cochran formula. The analysis tool is structural equation modeling in PLS software. The research instrument is a questionnaire. The results of the research indicate that all hypothesized relationships have been confirmed. Factor loadings for all items exceeded 0.3, rendering confirmatory factor analysis acceptable. A model fit value of 0.66 was obtained, indicating strong model fit. This research proposes programs for training life skills and Islamic sacrificial values, the establishment of support and economic development funds for veterans, and the promotion of virtual education and practical workshops in the domains of culture, economy, and technology.https://www.oajre.ir/article_234253_c00ad9262a952d424ee153cc03bab226.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101A Conceptual Model for Knowledge Management in Management Accounting203523535110.22034/oajre.2025.559890.1164ENNaserShamganiDepartment of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.KhadijaEbrahimi Kahrizsangi.Department of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.EhsanKamaliDepartment of Accounting, Na.C., Islamic Azad University, Najafabad, Iran.Journal Article20251015In today’s highly competitive and information-driven era, organizational knowledge management is recognized as a pivotal factor in corporate success. This study investigates the impact of knowledge management on management accounting and organizational innovation. On one hand, knowledge management—conceived as a systematic approach to identifying, managing, and sharing information—can enhance organizational performance and improve the efficiency of managerial systems. On the other hand, management accounting supports internal decision-making through the provision of both financial and non-financial reports, playing a crucial role in establishing sustainable competitive advantage. Prior research indicates that organizations cannot achieve optimal productivity without knowledge sharing and employee empowerment. This paper explores the causal conditions, contextual factors, intervening variables, strategies, and outcomes associated with knowledge management in management accounting. Drawing upon grounded theory, the study proposes a conceptual model to identify key determinants influencing this domain. Findings suggest that human, cultural, and technological dimensions must be concurrently integrated into knowledge management processes within management accounting. Furthermore, transformational leadership and a supportive organizational culture are identified as critical success factors. The results underscore the importance of continuous educational programs, succession planning, and the adoption of advanced technologies. It is recommended that financial and accounting managers establish flexible organizational structures and appropriate mechanisms to facilitate knowledge flow and innovation. Ultimately, this study highlights the essential role of knowledge management in enhancing decision-making quality and fostering agile, learning-oriented organizations, emphasizing the necessity of addressing human, cultural, and technological dimensions to achieve sustainable competitive advantage.https://www.oajre.ir/article_235351_fa5a62a521f1bd3f422556a45196c774.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251104Identifying and Classifying Mental Models of Industry and Academic Experts Regarding Factors and Approaches Effective in Transforming the Structure of Knowledge-Based Firms into Innovation Powerhouses365723540210.22034/oajre.2025.556328.1159ENHassanFathalianDepartment of Entrepreneurship, AK.C., Islamic Azad University, Aliabad Katoul, IranBehzadShahrabiDepartment of Management, Ali.C., Islamic Azad University, Aliabad Katoul, Iran.FereydoonAzmaDepartment of Management, AK.C., Islamic Azad University, Aliabad Katoul, IranElaheMasoumiDepartment of Management, AK.C., Islamic Azad University, Aliabad Katoul, IranJournal Article20251030In today’s competitive landscape, the survival of knowledge-based firms hinges upon fostering an innovation-oriented culture. However, following their independence from supportive incubation services, many such firms fail due to the lack of institutionalized innovation, primarily stemming from insufficient attention to internal enablers and external synergies. Accordingly, this study aims not only to identify the constituent factors of an “innovation powerhouse”—a structure designed to cultivate an innovation culture—but also to classify these factors according to the mental models of domain experts. To this end, Q methodology was employed. Initially, components of the innovation powerhouse were delineated through expert interviews, leading to the identification of 40 Q-statements. Twelve experts were then asked to rank these statements along a continuum from “most agree” to “most disagree.” Factor analysis conducted via SPSS software revealed four distinct mental models. To assess reliability, a test–retest procedure was administered to four experts, yielding a correlation coefficient of 0.78, which is deemed acceptable. The identified mental models, aligned with the design-oriented approach to building an innovation powerhouse, prioritize the following four patterns in order of significance: (1) employee motivation, personal development, and human capital training; (2) sustained teamwork across research, production, capital acquisition, and novel marketing functions; (3) innovation processes grounded in business environment analysis; and (4) a dynamic compensation system for both internal employees and external collaborators, calibrated according to their effectiveness in driving innovation.https://www.oajre.ir/article_235402_f52276aecf33b4613e9b8334c2e333eb.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251204Developing a Holographic Organization Model with an Intellectual Capital Approach in the National Media587023170510.22034/oajre.2025.512489.1107ENMohsenTavakolDepartment of Public Administration, Sho.C., Islamic Azad University, Shoushtar, Iran.VahidChenariDepartment of Public Administration, Sho.C., Islamic Azad University, Shoushtar, Iran.MahmoodDaniali Deh HuozDepartment of Accounting, Iz.C., Islamic Azad University, Izeh, IranFoadMakvandiDepartment of Public Administration, Sho.C., Islamic Azad University, Shoushtar, IranGhanbarAmirnejadDepartment of Public Administration, SR.C., Islamic Azad University, Tehran, IranJournal Article20250314The purpose of this study is to develop a holographic organization model with an intellectual capital approach in the context of the national media. This research, based on its objectives, is an applied-developmental study. Employing a qualitative approach and utilizing the thematic analysis technique, the study aims to propose the aforementioned model. The research population consists of experts and experienced academic faculty members from universities. The researcher employed the snowball sampling method, achieving theoretical saturation after conducting interviews with 14 elites and experts. Data collection in the qualitative phase was carried out through semi-structured interviews. The model design and identification of primary and secondary themes were performed using the Maxqda2020 software. The findings revealed the identification of five main dimensions: holographic structural capital, holographic leadership, holographic human capital, holographic relational capital, and holographic technology and knowledge. Among the extracted codes, the highest frequency was associated with codes related to smart networks, pattern analysis, and future strategies, which are central to the smart network. At the apex of the self-organization pyramid and motivational skills, while self-efficacy skills form the base of the pyramid, and organizational agility, pattern analysis, and future strategies are positioned on the pyramid's facets.https://www.oajre.ir/article_231705_fddc69d7c37b5336d7f53e9529cd68e6.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101Explaining the Selection and Investment Model in Mixed-Use Commercial Complexes with Emphasis on Urban Sustainability719223170210.22034/oajre.2025.544993.1136ENMohammad MahdiManaiePhD student, Department of Entrepreneurship Management, Science and Research Branch, Islamic Azad University, Tehran, IranAliBadizadehAssistant Professor, Department of Management, Qazvin Branch, Islamic Azad University, Qazvin, Iran.0000-0003-3141-5391KambizHeidarzadeh HanzaeeAssociate Professor, Business Management Department, Science and Research branch , Islamic Azad University, Tehran, Iran0000-0002-3800-9604Journal Article20250903This study aims to develop a comprehensive model that explains the selection process of mixed-use commercial complexes by retailers and consumers, while addressing the challenges encountered by property developers, urban planners, and shopping center managers. Employing a qualitative research design grounded in the grounded theory methodology, data were collected through semi-structured interviews with 17 experts, entrepreneurs, and investors engaged in mixed-use commercial developments in Tehran. The collected data were systematically analyzed using a three-phase coding process that comprised open, axial, and selective coding. Through iterative examination and methodical coding of the interview transcripts, 147 distinct concepts were identified and subsequently categorized into 14 components distributed across three overarching thematic categories. The first category, “drivers influencing the selection of mixed-use commercial centers,” consists of seven components: commercial location, tenant mix, structural attributes, facility management, collective marketing, financial and accounting management, and alignment with consumer lifestyle preferences. The second category, “investment motivation,” encompasses three components: a long-term value creation strategy, a market-oriented strategy, and an efficiency-driven strategy. The third category, "urban sustainable development," encompasses four key components: enhancing social responsibility, promoting socio-cultural development, stimulating economic growth, and advancing entrepreneurial activities. <br>The findings derived from theoretical coding indicate that the investment motivations of entrepreneurs and investors serve as a mediating mechanism linking the inherent attributes of mixed-use commercial complexes with the broader goals of urban sustainability. The insights gained from this study offer valuable practical implications for urban policymakers and commercial property managers seeking to optimize investment strategies and foster sustainable urban growth.https://www.oajre.ir/article_231702_772713171a80604eed78a782c8ac8538.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101The Impact of Deposit Share and Funding Source Diversification on Liquidity Creation in Listed Banks9311123514910.22034/oajre.2025.560365.1168ENYasaman SadatDaryabariDepartment of Economics, Fi. C., Islamic Azad University, Firoozkooh, IranMohmoudMahmoudzadehDepartment of Economics, Fi. C., Islamic Azad University, Firouzkooh, IranSomayehSadeghiDepartment of Financial Management, Am. C., Islamic Azad University, Amol, IranJournal Article20251007Liquidity creation constitutes a fundamental function of commercial banks, which, as financial intermediaries, mobilize funds from depositors and allocate them to various economic sectors through credit facilities and investments. Given the critical role of liquidity creation in bank performance, the primary objective of this study is to investigate the impact of two key factors—deposit share and funding source diversification—on liquidity creation in Iranian banks. Examining these factors is of significant importance due to the pivotal role liquidity plays in ensuring bank stability, performance, and the facilitation of economic activities. This research analyzes data from 12 listed banks over the period 1392–1400 (2013–2021), sourced from banks’ financial statements and reports published by the Tehran Stock Exchange. To address potential econometric issues such as serial correlation and heteroskedasticity, the study employs the System Generalized Method of Moments (System GMM) dynamic panel data model. The empirical results reveal that both customer deposit share and funding source diversification exert a statistically significant negative impact on bank liquidity creation. These findings underscore the importance of optimizing deposit structure and adopting diversified funding strategies to enhance banks’ liquidity conditions.https://www.oajre.ir/article_235149_5b1c0ebf382053725bf817b242002fa7.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101Examining the Mediating Role of Job Burnout in the Relationship between Organizational Climate and Audit Performance11213723471610.22034/oajre.2025.555968.1158ENGholam RezaAbbasiDepartment of Accounting, CT.C., Islamic Azad University, Tehran, Iran.ZahraPourzamaniDepartment of Accounting, CT.C., Islamic Azad University, Tehran, IranAhmadYaghoobnezhadDepartment of Accounting, CT.C., Islamic Azad University, Tehran, Iran.AliNematiDepartment of Accounting, CT.C., Islamic Azad University, Tehran, Iran.Journal Article20251028This study aims to investigate the mediating role of job burnout in the relationship between organizational climate and audit performance within audit firms. The research is applied in nature with respect to its objective and is descriptive-survey in terms of data collection methodology. The statistical population comprises 1,879 officially certified and actively practicing auditors affiliated with audit firms that are members of the Iranian Association of Certified Public Accountants. A sample size of 319 participants was determined using Cochran’s formula and subsequently examined. The measurement instruments for organizational climate, role clarity, audit quality, and audit performance were adapted from Hegazy et al. (2023). Responses were recorded using a five-point Likert scale. Construct validity was employed to establish the scale's validity. Confirmatory factor analysis (CFA) was used to assess construct and content validity of the research instruments. Reliability was evaluated through Cronbach’s alpha and composite reliability; coefficients exceeding the threshold of 0.7 indicated acceptable reliability. Structural equation modeling (SEM) was applied to examine the relationships among variables, utilizing SPSS 25 and Smart PLS 4 software packages. The findings indicate that auditors’ organizational climate exerts a statistically significant positive effect on audit performance, although it does not significantly influence audit quality. Furthermore, organizational climate has a significant positive impact on auditors’ job burnout. Conversely, job burnout demonstrates a statistically significant negative effect on audit performance, while showing no significant effect on audit quality.https://www.oajre.ir/article_234716_f21320425ad68652a5d29f77f92ea084.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251101The Role of Agricultural Commodity Exchange in Enhancing the Export Capacity of Iran Agricultural Sector13815223747110.22034/oajre.2025.560373.1169ENFarshidHadiPhD Student, Department of Economics, CT.C., Islamic Azad University, Tehran, Iran.0000-0001-9772-5988ShahriarNessabianDepartment of Economics, CT.C., Islamic Azad University, Tehran, Iran ,MarjanDaman KeshidehAssistant Professor, Department of Economics, CT.C., Islamic Azad University, Tehran, Iran0000-0002-9615-0913FarzinArbabiAssistant Professor, Department of Economics, CT.C., Islamic Azad University, Tehran, Iran.0000-0002-1444-8362Journal Article20251117As a regulated financial institution, the Agricultural Commodity Exchange plays an important role in the agricultural sector's development by structuring the agricultural product market, lowering pricing risks, and enhancing transparency. In this paper, we used time series data from 2013 to 2023 to investigate the influence of the agriculture Commodity Exchange on enhancing Iran's agriculture sector's export capacity. Data were derived from the National Statistics Portal, the Ministry of Agriculture-Jahad, and the Iran Commodity Exchange website and were analyzed employing econometric methods including linear regression, vector autoregression (VAR), vector error correction model (VECM), impulse-response functions (IRF) and variance analysis. Findings indicate commodity exchange exerts a positive significant impact on agricultural sector exports capacity. This impact has been realized through product standardization, price fluctuations reduction, market transparency increases and better access to global markets. Yet the decline in agricultural goods volume sold on the stock exchange since 2018 underlines mass poverty and obstacles to product marketing from farmer distraction and producer ignorance. It is suggested that the export capacity of the agricultural sector be improved by developing infrastructure, educating farmers, and implementing targeted policies.https://www.oajre.ir/article_237471_b962ddf580b731a1c0bf4c39bcdab02f.pdfIranian Business Management AssociationInternational Journal of Resistive Economics2345-495413420251105The Impact of Productivity on Governance Quality: A Case Study of Selected Countries15316323536910.22034/oajre.2025.543732.1133ENAmir MansourTehranchianProfessor, Department of Economics, Faculty of Economics and Administrative Sciences, University of Mazandaran, Babolsar, Iran.MortezaAlavianFaculty of Law and Political Sciences, University of Mazandaran, Babolsar, Iran.Seyedeh MahsaKhabbazDepartment of Economics, Faculty of Economics & Administrative Sciences, University of Mazandaran, Babolsar, Iran.0009-0009-6422-4496Journal Article20250828Governance quality , as a core pillar of sustainable development , is strongly shaped by countries " economic structures and resource - use patterns . Using panel data for 61 countries over 2010 - 2022 , this study examines the role of productivity in explaining governance outcomes . The results show that higher productivity has increased CO₂ emissions - used here as an inverse indicator of governance - particularly in economies heavily dependent on fossil fuels . This finding reflects the dominance of the scale effect , whereby productivity gains expand production and energy use without improving environmental efficiency . The theoretical analysis further indicates that the effect of productivity on governance is highly dependent on countries " energy mix and institutional capacity ; hence , productivity cannot be regarded as an inherently sustainability - enhancing factor . Empirical evidence also confirms that in the absence of an energy transition , productivity improvements may intensify environmental pressures rather than mitigate them . Accordingly , strengthening governance requires aligning productivity - enhancement strategies with clean - energy deployment , green taxation , and investment in low - carbon technologies . Such integration can shift productivity from a source of environmental risk to a driver of improved governance and sustainable development .https://www.oajre.ir/article_235369_074b4dcd11597d262903a73ff376cda5.pdf