• Home
  • effectiveness
  • OpenAccess
    • List of Articles effectiveness

      • Open Access Article

        1 - Effective moral attributes in Ijtihad
           
        Ijtihad’s goal is acquisition of true knowledge of juristic judgements and the knowledge is affected by various elements. Moral attributes of the religious jurist, divided into virtues and evils, is one of the elements. virtues affect true knowledge and comprehension More
        Ijtihad’s goal is acquisition of true knowledge of juristic judgements and the knowledge is affected by various elements. Moral attributes of the religious jurist, divided into virtues and evils, is one of the elements. virtues affect true knowledge and comprehension of Islamic jurisprudence significantly, as evils prevent it, therefore, recognition of the effective attributes in Ijtihad (both virtues and evils) is necessary. Religious jurist must try to acquire the true knowledge, consequently, he should arrange moral virtues that affect the knowledge and be free from moral evils, too`. Effect of moral attributes in Ijtihad ,as a principle, is the preconception. In this article by both rational or traditional methods, researchers investigate which attributes affect Ijtihad. Moral justice, fair thought, humility, egoism, mundane, hastiness and hostility are the most important moral attributes that affect Ijtihad. Manuscript profile
      • Open Access Article

        2 - Studying the interaction methods of the central bank supervision department with the audit and internal inspection units of banks and evaluating its impact on the efficiency and effectiveness of banking supervision
        seyed mojtaba hasani shahi sara Seyed Mohammad Reza  Raiszadeh Ali  Fallah
        The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in More
        The aim of this study was to investigate the interactions of the central bank supervision department with the audit and internal inspection units of banks and to evaluate its impact on the efficiency and effectiveness of banking supervision. This research is applied in terms of purpose, and in terms of descriptive-survey approach. In this study, all senior managers of bank branches in Tehran were considered as a statistical population of 150 people. According to Krejcie and Morgan's table, a society of this size required at least 108 statistical samples. In this study, simple random sampling method was used to select statistical samples. The main tool used in this study was a questionnaire based on experts' opinions which contained 22 items. In this questionnaire, the answers were designed based on a five-point Likert scale (from strongly disagree to strongly agree). The validity and reliability of this questionnaire were evaluated and confirmed in different ways. After distributing and collecting questionnaires and extracting data, descriptive and inferential analyzes through SPSS and LISREL software were on the agenda. In this process, descriptive analyzes were performed on the research variables, KMO test, Kolmograph-Smirnov test, confirmatory factor analysis and path analysis. Finally, the results showed that the interaction of the central bank supervision department with the internal audit units of banks has a strong and significant positive effect on the efficiency and effectiveness of banking supervision. Manuscript profile
      • Open Access Article

        3 - The effect of using accounting information systems on the productivity of manufacturing firms with a professional ethics approach under study (car companies listed on the Tehran Stock Exchange)
        alireza hirad Mahdi  Faghani Ahmad pifeh ali payan
        The purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information s More
        The purpose of this study was to investigate the effect of applying accounting information systems on labor productivity in manufacturing firms in the period 2013 – 2018. With the help of IT software, the estimation of the model of the impact of accounting information systems on the productivity of the workforce in automobile manufacturing companies of Iran has been investigated. In order to analyze the statistical data of the present study, the information was first set up in the general information table or the maternal table, Then, all data were analyzed using descriptive and inferential statistics, using SPSS software, especially SPSS software. The results of testing the research hypotheses show that accounting information systems play an important role in labor productivity in manufacturing firms. The results showed that there is a positive relationship between accounting information systems and labor productivity in manufacturing firms. Therefore, it can be concluded that accounting information systems influence the productivity of labor firms in terms of effective management, decision making and performance control. And manufacturing companies that want to increase their efficiency in terms of profitability and adaptability to market changes can achieve this by investing in a proper accounting information system in their financial accounting processes. Manuscript profile