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      • Open Access Article

        1 - Simultaneous impact of corporate strategic mechanisms and profitable management of corporate innovation cost stickiness
        aliasghar shekarshekan Jahan asadnia hamed sayar
        Understanding cost behavior is a key element in management accounting research. In this study, the simultaneous effect of corporate governance mechanisms and profit management on corporate cost stickiness with emphasis on marketing and innovation costs in companies list More
        Understanding cost behavior is a key element in management accounting research. In this study, the simultaneous effect of corporate governance mechanisms and profit management on corporate cost stickiness with emphasis on marketing and innovation costs in companies listed on the Tehran Stock Exchange has been investigated. Manuscript profile
      • Open Access Article

        2 - Representing a Model to Measure Absorbency Of Information Technology in Small And Medium Sized Enterprises
        Mohammad Taghi Sadeghi Farzad  Movahedi Sobhani Ali Rajabzade Ghatari
        With rapid development of information technology (IT) and further deepening of informationization construction, more and more enterprises have realized the strategic value of IT and made great investments in it. However, during the IT implementation process, decision-ma More
        With rapid development of information technology (IT) and further deepening of informationization construction, more and more enterprises have realized the strategic value of IT and made great investments in it. However, during the IT implementation process, decision-making, adaptation degree, and IT performance are often inferior to the anticipation. The assimilation of technology can be defined by the extent to which the use of Information technology spreads across organizational processes and becomes routinized in activities. Capabilities of information technology play crucial role in an ever-changing environment and are considered as one of the most important sources for enterprises while enterprises should acquire some effective capabilities so that they can effectively deploy and utilize information technology. The purpose of this investigation is to represent a model to measure absorbency of information technology in small and medium-sized enterprises. To do so, dimensions of the "absorbency of information technology" was determined through exploratory factor analysis in a survey research and confirmatory factor analysis was used to confirm model validity. Findings show that three dimensions are related to absorbency of information technology including the capability for innovative technology, Inside-Out IT capability and IT management capability, among which the capability for innovative technology has the highest correlation with the concept of absorbency of information technology. Manuscript profile
      • Open Access Article

        3 - The necessity of innovation in administrating knowledge management and IT management in Iran
        Mohammadreza Abbasi Manoochehr Makki
        At present the necessity of paying attention to knowledge management and IT management has been a challenging issue for the managers of organizations. This matter seems incomplete without paying attention to the applicability of the mentioned concepts. Hence, in this ar More
        At present the necessity of paying attention to knowledge management and IT management has been a challenging issue for the managers of organizations. This matter seems incomplete without paying attention to the applicability of the mentioned concepts. Hence, in this article, the basic assumptions of knowledge management and its relation to information technology are investigated from both theoretical and practical perspectives. The formation, definitions, literature, processes, and all the issues related to the knowledge management will be presented. In addition, it is mentioned that in spite of the close relationship between information technology and knowledge management, it is not possible to substitute technology for human knowledge. Finally, having reviewed some principles and obstacles to knowledge management, the researchers propose innovative ways in order to carry out knowledge management programs via information technology in Iran. Manuscript profile