Purpose: Studies in the field of corporate governance have tried to formulate a model that is compatible with all companies with different goals by using of agency theory. On the other hand, some researchers emphasize on presenting a contingency perspective. The purpose of this research is to examine the relationship between the board structure and corporate social responsibility by considering the role of contingency factors. Method: The research data includes 128 companies admitted to the Tehran Stock Exchange in the period of 2016 to 2021. Structural equation modeling and SmartPLS3 software were used to test the hypotheses. The three factors of firm size, business strategy and business competition have considered as contingency factors that affect the board structure. Results: contingency factors including firm size, business strategy and business competition have a positive and significant effect on the board structure, and the board structure has a significant mediating effect on the relationship between the contingency factors and corporate social responsibility. Conclusion: Companies with a strong strategy, large size and high business competitiveness have a more efficient board structure. contingency factors are among the factors affecting the board structure, and the fitting of the board structure with contingency factors lead to improve corporate social responsibility. Contribution: Studies based on agency theory are unable to explain the effectiveness of the board of directors in the field of corporate social responsibility due to having a narrow theoretical lens. By providing a contingency framework, this study contribute to the existing literature, and helps the legislators to formulate new guidelines and laws.

Dealing with the issue of Accounting Development necessitates an internal and external look at the profession, which is able to examine “accounting” from different dimensions. Accounting Development can be evaluated in various forms. One of such forms of evaluation is the use of the contingency theory that says there is no single, universal or ideal form for the system of accounting information; in other words, specific conditions and situations will dictate the best-fit system choice in those conditions and situations. Thus, this study aimed at suggesting a domestic model of Accounting Development based on the contingency theory. Here, the mixed qualitative-quantitative method was used to suggest the research model. In the qualitative part, questions were given to the experts of the study to answer via the snowball sampling. In the quantitative part, the structural equations approach as well as the confirmatory factor analysis was used. In the first phase, 51 concepts within the framework of 5 categories were extracted from the interview with experts. In the second phase, the concepts and the categories were decreased to 41 and 5 respectively. The categories included political, economic, organizational, environmental and professional factors. The results from the factor interrelationships as well as their impact on Accounting Development indicated that among different factors, the environmental factor with coefficient of 0.302 exerted the highest impact. As is emphasized in the contingency theory, environmental factors are considered among the most important factors that affect Accounting Development in all countries.

The aim of this paper is to examine the role of quality management (QM) in theory and practice using a contingency theory perspective. This research focuses on the role of QM in improving strategic collaboration in small and medium-sized enterprises (SMEs) using contingency theory to apply best practices. Inductive theory forms the basis of the research methodology, which includes case study analysis of five SMEs with repeated interviews (n = 45), focus groups (n = 5), and evidence analysis. According to the research findings, it was found that contingency variables (strategy, culture, life cycle, and customer focus) and their related types interacted with QM practices and were effective in shaping strategic collaboration between SMEs and their surrounding environment. This process, which is based on contingency methods, occurs uniquely in each SME and its respective environment compared to the overall best practices.

Inflation and expensiveness of goods and services was a pervasive phenomenon in recent decades of Iran economy and Society. Considerable changes were happened in people life by the inflation high rates. Our research goal was to understanding and explaining of how people coordinate with inflation high rates and what consequences had for their social life. In order to capture the participant’, s interpretation and theoretical explanation, the grounded theory as a qualitative-interpretative research method was carried. 60 men and women by variant education and socio-economic status in Isfahan City participated in our interviews. The interviews data transcript analyzed by grounded theory analysis method. Accordingly, a theoretical model including 6 main categories constructed. Main categories included global relationships, pressure and change, institutional deficiency, collective passivity, bio-mental strain and norm-relations changes. And finally, contingency life constructed as core category, that presented the participants orientation in everyday life for accommodation by high rate inflation.

One of the factors that can be the link between our intentions and actions and their external consequences is human agency, which indicates the conscious design and intentional execution of actions by the individual in order to influence future events.Objective and Method: This research with a developmental approach of psychometric method and method 1, examines the psychometric indices of the Human Factor Characteristics Scale using the classical theory of test score measurement and the graduated question-answer theory. The purpose of this study, which included high school students in Tehran, was selected by cluster sampling of 500 people as a sample size and statistical analysis was performed on 481 data. To collect the data, the ion Human Agent Characteristics Scale (2011) was used and the research questions were evaluated using IRTPRO and SPSS software.Results:The assumption of local independence based on Pearson x2 index was established by applying Simjima's calibrated question-answer theory and the assumption of being one-dimensional based on the analysis of multidimensional question-answer theory. Diagnosis parameters with question-answer approach and classical approach Test score Both item 25 approach had the lowest and item 2 had the highest diagnosis parameter. The answer thresholds for all the questions were so far apart that no option was covered by the other option, and the options were independently selected by individuals at intervals of theta. The total scale was calculated with Cronbach's alpha of 0.945, intentionality of 0.894, foresight of 0.780, self-reactivity of 0.871 and rethinking of 0.762. Also, the role of each item in internal consistency was investigated by the loop method, which all questions had a favorable role in internal consistency of this scale. The value of the validity coefficient obtained from the question-answer theory was obtained by marginal method for intentionality 0.92, forethought 0.85, self-reaction 0.91, rethinking 0.83..

A contingent contract, according to the different definitions of different legal systems is a contract which it's effects (direct or indirect) depend upon uncertain events. The contingent contract is different from contract by chance (chance bargain). by considering varies examples of contingent contracts in different legal systems, We see varies classifications of contingent contracts. In some of this kind of contracts the obligation of one party depends upon uncertain events, For examples, insurance contracts or contracts for life annuity. In some kind of contracts, obligation or things which the parties have to bring is fix, But, After the performance of the contract, the final effect of the contract depends upon uncertain events. For example, some kinds of partnership like a contract between the owner of a land and the farmer to cultivate and divide the product and so on. The quality of some kind of goods, such as growing agricultural products or other future goods which will grow and will be existence in future, The sale of these kind of goods also, should be a contingent sale of goods.

The purpose of this study was to validate and extend fielder contingency model for leadership effectiveness. This research extended the model into physical education setting by studying the managers of physical education departments and faculties in Iran higher education universities. Data were collected from 25 managers (100% of total) and 145 academic members (81% of total) of physical education departments and faculties. Leadership style by the managers' scores by the least preferred Co-Worker Scale (LPC) and situational favorableness based on leader member relations and leadership effectiveness by the performance of educational division scale (PED) were determined. According to Fiedler contingency theory, hypothesis 1 predicted that task-oriented managers perform their best in favorable situations, hypothesis 2 predicted that relationship-oriented managers perform their best in situations of moderate favorableness and hypothesis 3 predicted that task-oriented managers perform their best in unfavorable situations. The results supported the first hypothesis and did not confirm the second one. Since there was no unfavorable leadership situation, the thire hypothesis could not be tested. It showed that in general there is not a total applicability of the theory to higher education. Also, it indicated a need for further research on the model using a more heterogeneous sample.

contingency is one the key concepts in Islamic Philosophy, and inquiring in it, how much it be, developes the philosophical knowledge. Considering this point, in this article we intend to investigate in one of the important debates on contingency, which has been neglected in all the previous studies. Our problem is “the equivocality or univocality of contingency”. If we say that the previous thinkers have not dealt with this problem, we mean that they have not investigated in the implications and consequences of the problem, and have limited themselves in saying that the contingency is equivocal. In this article, the Univocality of contingency has been proved. There are many reasons for this; the correctness of the division of contingency, the unity of the meaning of its contradictory, and the inducibility of Contingencies are among the reasons for the Univocality of contingency. At the end, it has been proved by two accurate analyses that the contingency, what kind it be, belongs to the Existence.