This study aims to identify and to classify Open book accounting (OBA) dimensions according to inter-organizational cost management (IOCM). The study selects six university professors in the field of accounting and by studying the theoretical literature and conducted investigations inside and outside of the country, the OBA dimensions were identified and then they were classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of our survey indicate that the form of data disclosure as well as coordination and planning among team members played essential role for OBA development. In addition, trust and the cost of the second party were other important factors, which must be considered when OBA is applied in any industry.

This paper studies the effect of organizational citizenship behavior on perceptions of service quality in city of Tehran, Iran in 2013. The study considers the behavior of citizens in terms of five perspectives including altruism, generosity, loyalty, social customs and courtesy. The study selects 229 regular employees of this municipality organization and applies a questionnaire designed in Likert scale. The results of Pearson correlation test as well as stepwise regression technique indicate that there were positive and meaningful relationships between organizational citizenship behavior including Altruism, (B = 0.445, Sig. =0.043), Social Customs, (B = 0.395, Sig. = 0.000), Generosity (B = 0.299, Sig. = 0.000), Loyalty (B = 0.193, Sig. =0.000) and Courtesy (B = 1.221, Sig. =0.000) and perceptions of service quality.

This paper characterizes the stockholders overreaction thorough return and price mean reverting behavior in specified ten major industry groups in Tehran Stock Exchange (TSE). For investigation of mean reversion presence, we use corporate firms from ten specified industry groups traded on the Tehran Stock Exchange and using a random walk with drift model with data over the period 2009-2013 period and recursive estimation in stability diagnostics test. The primary objective of this paper is to investigate mean reversion phenomenon in ten major industries including maximum number of real and nonstrategic investors with two different methods on quarterly return and monthly price time series. The results indicate that mean reversion occurred in the returns of these industry group. In addition, we use two major Unit Root Tests as complementary and final analysis. Out results also indicate that mean reversion takes place, significantly in eight industry groups and price time series in two industry groups follow a random walk process.

In this paper, we address the stockholder overreaction and mean reversion in specified major industry groups in Tehran Stock Exchange (TSE). This paper investigates this issue with panel data analysis and with particular attention to the Box-Jenkins Approach for stationary diagnosis with appropriate order and modeling stock prices with regard to specific industries. The study processes modeling of panels where stationary and mean reversion takes place in complementary analysis. The sampling intervals are explored monthly within the past few years. The results reveal that mean reversion presence in three industry group stock prices and industry stock prices would not behave in certain pattern.

Measuring the performance of governmental organizations plays essential role on making strategic decisions. In this paper, we present an empirical investigation to measure the performance of 22 different branches of municipalities in city of Tehran, Iran. The proposed study uses data envelopment analysis (DEA) for measuring the relative efficiencies of various units. The proposed DEA uses fixed assets, employee expenses and total income as input and Green Space Development, Resumption and Waste, Development of Cultural Spaces as well as Improvement of Passages and highways are considered as the output of the model. The results indicate that 9 regions were operating efficiently and 14 regions were inefficient.

Nowadays, new technologies have changed the way of serving customers in many service organizations including banking industry. The importance of websites and their exclusive characteristics in presenting various kinds of services to the bank customers has increased. This paper presents a compound model to investigate the effect of traditional and online elements on customers & apos; trust in electronic banking and word of mouth advertisement. For this purpose, a standard questionnaire based on Likert segmentation has been used and 384 customers of Shiraz Mellat bank branches have been tested, randomly. Using structural equation modeling, the study shows that both traditional characteristics of bank and website characteristics rather have positive effects on customers’ trust in electronic banking, which increase word of mouth advertising, positively.

Single minute exchange of dies (SMED) is one of the most important tools to achieve lean production system. The main idea of this system is to provide methods and to use creative and innovative solutions for continuous improvement. Due to the importance of this issue and its effect on reducing waste during the production process, this study presents a method to identify and to weight factors in the establishment of a single minute exchange of dies in 14 plastic injection factories. In this study, fourteen factories in injection industry were chosen and the factors influencing the implementation of single minute exchange of dies were identified. Following data collection, decision matrix was formed and the weight of each factor was determined by using Shannon Entropy. Then, in order to determine the readiness of factories, VIKOR method was used to rank companies. The results indicate priorities of the following factors in establishing SMED that include: Senior management support, technical capabilities, technical knowledge of staff and consultants, knowledge of mold design, manufacturing infrastructure, team work, combination of the project team work, benchmarking, training, clear understanding of project objectives, rewards and motivation, proper management expectation, project management, teamwork and organizational culture. Practical implications: Due to the factors, Top manager can make the best decision for implementing of SMED technique. This study develops factors influencing on SMED implementation based on Shannon and VIKOR methods for ranking parameters and plants.

Intellectual capital plays essential role in corporate performance and this paper examines the impact of intellectual capital and its components on the ratio of corporate operating profit on sales as an indicator of economic performance. The study was accomplished among 1035 companies listed on Tehran Stock Exchange and by using the Pulic-2004 model over the period 2005-2012. The results indicate that intellectual value added coefficient, as an indicator of intellectual capital efficiency, preserves a positive effect on sales and efficiency of structural capital and capital employed maintains a positive and meaningful effects on different financial ratios.

The Human Development Index (HDI) is a composite statistic of life expectancy, education, and income indices, which is implemented to rank countries into different items of human development including life expectancy, education, living standards. This paper uses fuzzy analytical hierarchy process (AHP) to rank five influencing factors including income, culture, healthcare, knowledge and civil rights in Iran. Using a questionnaire in linguistic form, the study asks some experts to make judgment about the relative importance of each pair of five items and it ranks them based on fuzzy AHP technique. The results indicate that income is number priority followed by knowledge, culture, civil rights and healthcare affairs.

This study investigates the effect of stock liquidity and stock liquidity risk on information asymmetry in Tehran Stock Exchange (TSE) listed companies. In this study, the bid-ask spread is considered as the criterion of information asymmetry. In addition, stock trade volume and the number of stock trades are considered as the criteria of stock liquidity. Some variables such as size, stock price, beta and growth are also considered as control variables. To test the hypotheses of the survey, 202 TSE listed companies over the period 2007-2012 are considered based on the multiple regression (Panel) method. The evidence shows that both proposed criteria, stock liquidity criterion as well as the stock trade volume and the number of stock trades, had negative effects on information asymmetry, but this effect is not statistically meaningful. In addition, evidence shows that stock liquidity risk had positive effect on information asymmetry, which is statistically meaningful. Research results also show that firm size and beta had positive and meaningful effects on information asymmetry. Finally, the results show that growth and stock price had negative meaningful effects on information asymmetry.