This study aimed to identify and analyze how the key components of environmental accounting—including the identification and recording of environmental costs, environmental information reporting and transparency, and monitoring and evaluating environmentalperformance—affect the financial decision-making process. This research is applied in terms of its objective and descriptive-survey in nature, employing a quantitative approach. The statistical population consisted of 145 financial experts and accountantsat the Department of Environment in Khorasan Razavi Province. Using the Morgan Table, 106 individuals were randomly selected through simple random sampling. Data were collected using a researcher-made questionnaire, developed based on a review of scientific literature, and comprised two sections: demographic information and 30 items measured on a five-point Likert scale. The questionnaire assessed two main variables—environmental accounting and financial decisions—across six components. Content validity was confirmed by subject matter experts, and reliability was verified through a pilot test and Cronbach's alpha coefficient (0. 87). Data were analyzed using SPSS, with confirmatory factor analysis and multiple regression employed to examine the relationshipsbetween variables. In the analysis of variance, the identification and recording of environmental costs had the greatest impact (variance = 0. 0944), followed by environmental information reporting and transparency (variance = 0. 0855), and monitoring and evaluating environmental performance (variance = 0. 0860). In the regression model, the identification and recording of environmental costs had a significant effect on financial decisions (β = 0. 35, p = 0. 001), as did environmental information reporting and transparency (β = 0. 22, p = 0. 032), while monitoring and evaluating environmental performance had a weaker effect (β = 0. 18, p = 0. 053). Strengthening environmental accounting processes—particularly in the areas of cost identification and information transparency—can enhance financial decision-making in the public sector and lay the groundwork for sustainable development planning.

Background & Purpose: Organizational fear has a negative impact on the employee performance at work, creates a silent culture, delays decision-making, and prevents innovation and development in the organization. The aim of this research is to provide a comprehensive model of fear management in financial organizations. Methodology: To obtain the main purpose of the study, grounded theory method was used. Participants of the study were experts in public and private organizations in financial industry that are active in Tehran, from which 20 experts were selected as a statistical sample through a purposeful sampling method. Findings: Based on the results, the central category was explained in three subcategories of communication, functional and motivational dimensions. Causal conditions were classified in the form of 2 categories of intra and extra-organizational factors, background conditions in the form of two categories of social and technological background, and intervening conditions in the form of two categories of economic conditions of society and psychological conditions triggering organizational fear. Actions-reactions were identified in the form of four categories of managing the roots of fear in employees, human resources management measures, behavioral reforms, and cultural measures. Finally, the consequences were explained in four categories of functional, behavioral, structural, and social damages. Conclusion: Using this model, managers can take steps in the field of understanding the organizational fear of employees, and in order to prevent or treat it, they can also take measures to identify and define the factors that cause fear, and finally in order to deal with organizational fear, they can reform the structure and culture.

Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on their financial reporting quality considering the role of financial performance. Research method: The present study was carried out as cross-sectional research using a questionnaire. The statistical population included the financial managers of public healthcare clinics and hospitals across the country. The research sample included 311 financial managers at public healthcare clinics and hospitals. Research hypotheses were tested through regression analysis in SPSS V.25 software. Research results: Results revealed a significant and positive relationship between financial managers’ networking and financial reporting quality (β = 0.357). The financial performance indicator was also observed to have a negative moderating role in the relationship between financial managers’ networking and financial reporting quality (β = -0.178). Conclusion, originality, and contribution to knowledge: financial authorities in the Ministry of Health and Medical Education are advised to hold meetings for clinic and hospital financial managers across the country (such as scientific conferences for hospital financial managers) regularly to provide the necessary context for their communication or give them incentives to join and participate in the meetings of professional financial and accounting associations.

The present study aims to propose a qualitative antifragility model for Iranian financial organizations. The research methodology, in terms of data collection and execution, is qualitative. To design the model, thematic analysis was employed. Subsequently, the validity of the model's dimensions was determined using content validity indices (CVI, CVR, and S-CVI). The statistical population of the study consists of managers of financial organizations and university professors in Iran. The theoretical saturation was reached after conducting interviews with 10 experts in the field related to the research topic. The research findings led to the identification of 79 codes and 19 themes, categorized into four main groups: (1) Random and Environmental Category, which includes components such as flexibility, financial crisis, resilient performance, agility, and adaptability,(2) financial Performance Category, including components like cost control, financial performance of institutions, central bank independence, inflation volatility, and cash flow management,(3) Managerial Category, comprising components such as risk management, economic growth improvement, capital management, financial policies, and government relations,and (4) Organizational Category, including components such as innovation and creativity, adaptability, resistance and confrontation, integration, and service empowerment. Additionally, the model's validity results indicate that it possesses a high level of content validity.

Targeted financial sanctions are actions taken by governments or international institutions against persons and entities with specific characteristics to prevent them from engaging in dangerous activities by restricting their access to financial resources and services. The main question of the present study is what is the legal nature of targeted financial sanctions and how it is applied in the legal system? This study shows that many of the criticisms that have entered into this type of sanctions,Like its uncertainty, the deprivation of persons of the right to trial and the right to defense, etc. is incorrect and is due to the confusion of the nature of this institution with punishment. The use of targeted financial sanctions to prevent the financing of terrorism requires a change in the definition of the crime of terrorist financing, so that in the definition of this crime, in addition to financing terrorist acts, the financing of terrorist organizations and individual terrorists must also be considered. This would result that the competent authorities do not need to establish and prove the connection between the funds and other assets of these persons with a specific terrorist act in order to freezing their property.

This study aimed to identify the barriers to developing automated financial reporting systems in organizations. This qualitative study employed a qualitative content analysis approach. Data were collected through semi-structured interviews with 22 financial and IT experts from organizations in Tehran. A purposive sampling method was used, and data collection continued until theoretical saturation was reached. The data were analyzed using open, axial, and selective coding in NVivo software. The results indicated that the barriers to developing automated financial reporting systems are categorized into four main areas: organizational barriers, technological barriers, financial barriers, and legal and regulatory barriers. Key barriers identified in this study included employee resistance to change, weak organizational culture, lack of senior management support, IT infrastructure issues, system integration complexities, security concerns, budget constraints, maintenance costs, and legal challenges related to data management. The findings suggest that successful development of automated financial reporting systems requires addressing organizational resistance, strengthening IT infrastructure, securing adequate financial resources, and establishing clear regulations. Strategic approaches in organizational culture, employee training, and senior management support can facilitate the adoption of these systems in organizations.

Objective: The present study seeks to identify the future of project-oriented organizations active in the financial services industry via the Scenario Planning Approach. Methods: The present study is pragmatic in terms of philosophical foundations, applied in terms of orientation, and a survey in terms of data collection. Regarding the use of qualitative and quantitative methods, it has a mixed methodology. In this study, the Binomial statistical test was used to screen key drivers, modified fuzzy VIKOR method was applied for Key driver analysis, CATWOE was used to map research scenarios, and SECA technique was applied to determine probable Scenarios. Results: In this study, 25 drivers were obtained through reviewing the literature and conducting interviews with experts. These factors were screened using the Binominal test. In this step, 17 drivers had a significance coefficient, i. e. above five percent, and were removed from the analysis. The remaining eight drivers were examined using modified fuzzy VIKOR. The two drivers i. e. the legal environment of the financial services industry and the type of interaction of traditional financial institutions with fintech had the highest priority. Based on these two drivers, the four scenarios of Dreamland, Paranoia Age, Baseless World, and Ice Age were developed for the future of projectbased organizations in the financial services industry. Each driver had two opposite modes. Four scenarios were constructed from a combination of different situations of research drivers. Finally, using the SECA technique, the Baseless World scenario was selected as the most probable one. Also in this study, the scenarios of the Dreamland and the Ice Age were optimistic and pessimistic scenarios, respectively. The probable scenario was an interstitial one between two optimistic and pessimistic scenarios. Conclusion: Finally, the research proposals were developed based on the most probable and worst scenario with a negative dialectical approach. The common denominator between the two scenarios (probable and pessimistic) was the dispersion of rules and standards in the financial services industry. Therefore, research proposals were developed around legislation and regulation in Fintech and the financial services industry.

Today, the importance and role of financial managers in organizations is not hidden from anyone, financial managers are responsible for the financial health of an organization and their slightest mistake can have a big impact on the organization. The purpose of this study is to identify and rank the tools for measuring the knowledge capability of financial managers of executive bodies. Using the mixed approach, 183 of the findings of previous researches have been systematically evaluated and analyzed, and after monitoring, 53 related articles have been reduced. Finally, the opinions of 14 experts and professors were collected by a questionnaire and the effect coefficient of the identified factors was determined using Shannon entropy method based on the content analysis approach. According to this study, 4 main dimensions of knowledge capability including financial competence, financial literacy, financial skills, financial education and 56 sub-indicators were extracted. The results showed that financial management knowledge, knowledge of financial rules and regulations, human resource management knowledge and experience Finance, financial education, knowledge of public accounting subjects, economic knowledge, financial and mathematical management skills, and mastery of banking are the most important. The knowledge ability of financial managers plays a key role in improving resource management in organizations and its inefficiency will be challenging. The proposed framework of this research is the first coherent framework for measuring the knowledge ability of managers and can have beneficial effects in the organization.

Aim and Introduction: Considering the important role of vision and mission statements in articulating strategic goals, guiding organizational direction, inspiring employees, and attracting customers, analyzing the content of these documents is essential. Therefore, this research aims to examine the strategic objectives, including the vision, mission, and values of financial services companies. Given the significant importance of these companies, assessing their direction can establish new foundations for their future growth.Methodology: The current research is a type of library research, as it focuses on analyzing the strategic objectives of financial service companies. Also, since the current research aims to identify the factors of interest in the strategic objectives of financial services companies and to utilize the existing knowledge at the company level, it is classified as applied research. It is important to note that the current research employs a field study design in terms of data collection methods. The statistical population for this research comprises all financial service companies. The sampling method employed was judgmental sampling; thus, only companies that feature at least one dimension of their strategic purpose on their websites were considered. Ultimately, 36 companies were selected for the study. The focus of this research is the strategic objectives of financial services companies. Additionally, the study encompasses all types of financial service providers. The time frame of the research began in August 2022 and concluded in February 2023. The research community consists of 36 financial service companies, including 11 banks, 11 insurance companies, and 14 leasing companies. A qualitative content analysis was conducted for companies whose information was publicly accessible.Finding: For financial services companies, differentiation has been identified as the most critical factor for success. In the banking sector, indicators related to customer orientation, differentiation, and competition are essential. For insurance companies, geographical location serves as a foundational element, while for leasing companies, the highest percentage of focus is on differentiation and competition. In the mission statements of financial services companies, the most frequently mentioned dimensions are related to the products offered and the organization's philosophy. For banks, the product and market area is the most prominent aspect in their mission statements. In the case of insurance companies, the focus is primarily on the product. Meanwhile, leasing companies emphasize their organizational philosophy as the most significant factor. Overall, the organizational values of all financial services companies are centered around customer satisfaction. Also, for banks, the customer is the primary focus, while for insurance companies, employees are prioritized after the customer. Finally, for leasing companies, the highest percentage of emphasis is placed on employees and processes.Discussion and Conclusion: This article explores the various dimensions of mission statements in financial services companies. After analyzing the theoretical literature and relevant models, we select the basic models for each dimension. Subsequently, we review the websites of each company to identify their vision, mission, and values. Content analysis has been conducted using both quantitative and qualitative methods. The purpose of this study is to enhance the understanding of the mission of each selected financial services company. At first, manifest analysis was used to identify observable phrases in the mission statement. This analysis examines the usage of specific phrases and calculates the frequency of these phrases or content. Since this type of analysis does not provide a complete picture, the findings from quantitative content analysis should be further examined to uncover the underlying meanings of the terms in relation to the principles. In the banking sector, central differentiation and competition are prominent, with all institutions prioritizing customer-centricity as the foundation of their vision. For insurance policies, the geographical area serves as a fundamental criterion, with approximately 72% of these policies incorporating a geographical area index in their assessments. For leasing companies, the highest percentage was associated with core differentiation and core competition. In the mission statements of all financial services companies, the most frequently mentioned dimensions were related to the product and the organization's philosophy. For banks, the dimension related to the product and market area is the most frequently observed, while for insurance companies, the product dimension is predominant. In the case of leasing companies, the organization's philosophy dimension is the most prevalent. For all financial services companies, customer orientation has been a foundational value. Seventy-three percent of banks have incorporated customer-related indicators into their organizational values. For insurance companies, the focus is also customer-centric, with approximately 64% incorporating a customer dimension into their core values. In contrast, leasing companies place the highest emphasis on employees and processes.