Vahid Amin; S.Hasan Salehnezhad; Yasser Rezaei Pitenoei; Mahdis Lotfi
Abstract
Subject and Purpose of the Article: Subject and Objective: The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central ...
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Subject and Purpose of the Article: Subject and Objective: The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central Bank of Iran.Research Method: This research is applied in terms of purpose and is descriptive-survey in terms of type. The information related to the research questionnaire was completed by 281 managers of banks and financial and credit institutions of Mazandaran province in 2020. In this research, the structural equation model has been used to test the hypotheses.Research Findings: The results of hypothesis testing show that intellectual capital has a positive and significant effect on sustainable competitive performance. The findings also indicate that intellectual capital has a positive effect on resource acquisition. On the other hand, resource acquisition has a positive and significant effect on sustainable competitive advantage, it plays a mediating role in the relationship between intellectual capital and sustainable competitive advantage. There was no significant relationship between business experience and financial literacy with resource acquisition, but financial literacy and business experience positively moderate the relationship between intellectual capital and resource acquisition.Conclusion, Originality and its Contribution to the Knowledge: This study shows that intellectual capital is a vital factor for sustainable competitive advantage and the performance of banks in emerging markets. The innovation of this research uses the intangible performance of managers to measure intellectual capital.
hasan Valiyan; mehdi Safari Gerayli; Yasser Rezaei Pitenoei
Abstract
The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the ...
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The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the concept of conflict varies according to individuals’ professional performance and identity, its major kind in audit profession, especially among the auditors of Supreme Audit Court is attributable to professional characteristics and work-family conflict. As such, the present study is concerned with dissecting the role of job conflict theories in professional performance of the auditors affiliated to Supreme Audit Court. Adopting a mixed method, the current research seeks to identify the propositions concerning job conflict theories of auditors via metasynthesis method and participation of 15 experts within the domain of accounting and administrative management. In pursuit of this goal, a sample of 39 research is scrutinized, resulting in the identification of 3 major components and 10 prepositions. Quantitatively, it employs fuzzy approach and randomly samples 256 number of auditors of Supreme Audit Court of Iran to investigate the interrelationship among the influencing theories of job conflict of the auditors working in Supreme Audit Court. The results reveal that job conflict theory, work-family conflict theory and family-work conflict theory are of paramount importance while studying auditors affiliated to Supreme Audit Court.
