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        1 - Pathology of retaining factors of professional staff with organizational ethics approach in National Oil Company
        gholamreza amjadi Karamolah  Daneshfard Amir Hossein  Mohammad Davoudi
        This study focuses on pathology of retaining professional staff, identifying retaining factors and recognizing the present and pleasant situation of these factors in National Oil Company. Accordingly, reviewing the literature and using the experts’ ideas, factors and ef More
        This study focuses on pathology of retaining professional staff, identifying retaining factors and recognizing the present and pleasant situation of these factors in National Oil Company. Accordingly, reviewing the literature and using the experts’ ideas, factors and effective components to retain professional staff were identified and the final research scheme (draft) was prepared in three stages, conducting the Delphi Technique. This is a descriptive study. The participants included 800 staff in National and Engineering Oil Company, of which 260 were selected through simple sampling Method using Morgan Table. Experts include 30 faculty members and Oil Company managers. The results show that retaining factors include organizational, individual and the cultural factors. Moreover, pair t-test shows that except for 3 components of ‘standards’ , ‘entrepreneurship orientation’ , and ‘identity’, there is a meaningful difference between the present & pleasant situation in the rest of components. According to Freedman Ranking, the present and pleasant situation, the components of conflict, the leadership method, the independency, the occupation scheme, and the risk are vulnerable. Manuscript profile
      • Open Access Article

        2 - The Role of Ethics in Implementation of Extensible Business Reporting Language (XBRL) by Companies Acquired in Tehran Stock Exchange
        Jamal  Mohammadi Ali  Khozain
        The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure More
        The new language of financial reporting in the new age is Extensible Business Reporting Language (XBRL). It is a powerful tool, efficiency and effectiveness of the financial reporting process makes it easy. And process data acquisition and transparency in the disclosure improves. The present study examines the role of ethics in implementing the extensible business reporting language (XBRL) by listed companies in Tehran Stock Exchange.The method of the research is descriptive – correlation.The study Statistical Society is financial managers of listed companies in Tehran Stock Exchange and is a member of the Iranian Association of Certified Public Accountants, Among all subjects 120 participants were selected by simple random sampling .The data gathering tool was a questionnaire.In order to analyze the data, binomial test, t test, Wilcoxon test, one sample, and Kolmogrov-Smirnov test were used.The findings of the research show that ethics is effective in accelerating the implementation of the Extensible Business Reporting Language (XBRL) by listed companies in the Tehran Stock Exchange. The factors: environmental, organizational, corporate governance, and Technology are Influencing Financial Reporting in Implementing This Language.Since there is no legal requirement for implementation of the Extensible Business Reporting Language (XBRL) for listed companies in the Tehran Stock Exchange, ethics as the main factor can be effective in implementing this financial reporting language in order to clarify the information. Manuscript profile
      • Open Access Article

        3 - The ethical compatible of a conceptual model for promoting the determinants factors for retention of professional staff Case Study: National Oil Company
        gholamreza amjadi Karamallah Daneshfard Amir Hossein  Mohammad Davoudi
        The purpose of this research is to identify the determinants factors of rtention of professional staff at the National Oil Company. This research is carried out in a qualitative and exploratory approach. For this purpose, after reviewing the literature and theoretical f More
        The purpose of this research is to identify the determinants factors of rtention of professional staff at the National Oil Company. This research is carried out in a qualitative and exploratory approach. For this purpose, after reviewing the literature and theoretical foundations, this research determines the determinants factors affecting retention of professional staff and the initial model of research is that set and after the implementation of the Delphi technique in three rounds the final model of the study was prepared. The experts of this research consist of 15 N.O.C managers and 15 university faculty members selected through targeted sampling. Validity of Delphi questionnaire was used to determine the validity of the content and validity of the scribes and also to determine the reliability of the theoretical saturation method. In first and second steps of Delphi, a number of indicators such as social support, … and several other indicators with an average of less than 4.5 were excluded from the model and the rest of Indices were provided to the experts, which was approved at this stage. The result of this assessment led to the confirmation and finalization of the general framework of the conceptual model of research. Findings show that organizational, individual and cultural factors affect the mediating variable "employee’s attitude" and the most frequent is the effect of organizational factors on employees' attitude. Also, these factors affect the "retention of employees" as the criterion variable Manuscript profile