Digital Transformation and Administration Innovation

This study aims to investigate the impact of board gender diversity on firm performance and risk management, with a focus on the moderating effects of CEO education, CEO power, and institutional investors, in companies listed on the Tehran Stock Exchange. The statistical sample includes 116 companies listed on the Tehran Stock Exchange over the period from 2018 to 2022. The models employed in this study are multivariate linear regression models, analyzed using EViews 10 software. The hypothesis testing results indicate a significant and negative relationship between board gender diversity and financial performance (return on assets). There is a significant and positive relationship between board gender diversity and financial performance (return on equity). No significant relationship was found between board gender diversity and financial performance (Tobin's Q). A significant and positive relationship was identified between board gender diversity and economic performance (market value added and economic value added). Moreover, there is a significant and positive relationship between board gender diversity and non-financial performance (corporate social responsibility). However, no significant relationship was found between board gender diversity and other non-financial performance indicators (innovation, employee growth, internal process factor, customer factor, and learning and growth factor). Additionally, no significant relationship was observed between board gender diversity and risk management (operational risk, reporting risk management, and strategic risk management). There is, however, a significant and positive relationship between board gender diversity and risk management regarding non-compliance with laws and regulations.

Resilience enables companies to manage supply chain disruptions and continue delivering their products and services to customers. The purpose of analyzing and managing supply chain resilience is to prevent a transition to an undesirable state, that is, a situation in which failure modes may occur. Therefore, understanding the factors influencing the establishment and enhancement of supply chain resilience is of particular importance to organizational managers. The aim of the present study is to design a resilient supply chain model with a focus on financial outcomes at Mobarakeh Steel Company. The statistical population of this research includes 280 managers and supervisors from Mobarakeh Steel Company. Data collection was conducted through interviews and questionnaires, and inferential statistics along with structural equation modeling were employed to test the hypotheses. The findings of the study revealed that the factors and components influencing supply chain resilience include transformational supply chain leadership, resource-based dynamic capability, digital tools, partner dissatisfaction, customer relationship, communication quality, supply chain flexibility, supply chain robustness, supplier relationship, information processing capability, digital marketing orientation, supply chain reciprocity, knowledge-based dynamic capability, supply chain integration, and environmental dynamism. Among these factors, transformational supply chain leadership, resource-based dynamic capability, digital tools, partner dissatisfaction, customer relationship, communication quality, supply chain flexibility, supply chain robustness, supplier relationship, and information processing capability were found to significantly influence supply chain resilience. Moreover, the results indicated that supply chain resilience has a positive and significant impact on financial performance.

The central bank, as the banking regulatory authority, plays a major role in formulating banking regulations, determining the principles of banking operations, setting exchange rates, and other related matters. The Audit Organization, in accordance with its statute, is responsible for developing accounting and auditing standards. The Tax Affairs Organization is also the legal entity responsible for tax assessment and collection from banks. In recent years, conflicts between accounting standards, tax regulations, and the requirements set by the central bank have created numerous challenges for banks. The present study aims to examine the impact of banks' balance sheet and profit and loss items on their financial performance in the foreign exchange revaluation process. The research population includes all banks listed on the Tehran Stock Exchange that have been continuously active from 2014 to 2023. The study sample consists of the following banks: Shahr, Karafarin, Tourism, Eghtesad Novin, Saman, Sarmayeh, Ayandeh, Saderat, Mellat, Parsian, Pasargad, Post Bank, Tejarat, Middle East, Dey, and Sina. The collected data were processed in EXCEL and analyzed using EVIWES12 software. The results indicate that effective management of foreign exchange risks and close monitoring of banks' foreign exchange positions can contribute to improving financial performance and mitigating the adverse effects of exchange rate fluctuations. The findings further reveal that changes in the net open foreign exchange position, particularly foreign exchange revaluation gains or losses, can have a direct impact on return on assets. An increase in foreign exchange revaluation gains enhances return on assets, whereas foreign exchange revaluation losses lead to a decline in this return.

One of the significant challenges in the Iranian banking industry is identifying and analyzing the key factors for the successful implementation of artificial intelligence (AI). Without addressing these factors, banks may face issues such as increased security risks, reduced service efficiency, and user resistance to adopting new technologies. In this study, the most critical factors were first identified through a content analysis of previous research and a review of successful case studies, forming the basis for designing a semi-structured questionnaire to interview experts. Subsequently, in this qualitative study, data were collected through interviews with 18 specialists and managers from various fields, including information technology, human resources, marketing, and project management. The collected data were analyzed across five key dimensions: data security and governance, technology adoption and alignment, technology and data infrastructure, data analysis and prediction, and service and operational optimization. The results indicate that each of these dimensions, both independently and in interaction with other areas, plays a vital role in enhancing the productivity and effectiveness of banks in utilizing AI. These findings emphasize the necessity of strengthening security infrastructure, fostering a digital culture, and developing analytical tools to facilitate the digital transformation process in banking.

This study aims to investigate the impact of board gender diversity on firm performance and risk management, with a focus on the moderating effects of CEO education, CEO power, and institutional investors, in companies listed on the Tehran Stock Exchange. The statistical sample includes 116 companies listed on the Tehran Stock Exchange over the period from 2018 to 2022. The models employed in this study are multivariate linear regression models, analyzed using EViews 10 software. The hypothesis testing results indicate a significant and negative relationship between board gender diversity and financial performance (return on assets). There is a significant and positive relationship between board gender diversity and financial performance (return on equity). No significant relationship was found between board gender diversity and financial performance (Tobin's Q). A significant and positive relationship was identified between board gender diversity and economic performance (market value added and economic value added). Moreover, there is a significant and positive relationship between board gender diversity and non-financial performance (corporate social responsibility). However, no significant relationship was found between board gender diversity and other non-financial performance indicators (innovation, employee growth, internal process factor, customer factor, and learning and growth factor). Additionally, no significant relationship was observed between board gender diversity and risk management (operational risk, reporting risk management, and strategic risk management). There is, however, a significant and positive relationship between board gender diversity and risk management regarding non-compliance with laws and regulations.

The issue of sustainability reporting, due to its significant importance and its impact on enhancing performance and societal development, has become a prominent and noteworthy subject in academic research. The aim of this study is to identify the dimensions of sustainability reporting among manufacturing and non-manufacturing companies listed on the stock exchange. This research is categorized as a fundamental study in terms of purpose and outcome, as a qualitative study in terms of execution process, and as a descriptive study in terms of analysis. For data collection, the interview tool was employed. The statistical population included all managers of manufacturing and non-manufacturing firms listed on the stock exchange. Samples were selected based on convenience sampling, and interviews continued using the snowball technique until response saturation was reached. Based on interviewee responses, the main dimensions of sustainability reporting in manufacturing companies included the economic and financial dimension, social dimension, environmental dimension, technological dimension, legal dimension, ethical dimension, product and customer dimension, and corporate governance dimension. Moreover, according to the findings, the main dimensions of sustainability reporting in non-manufacturing companies comprised the economic and financial dimension, social dimension, environmental dimension, political dimension, legal dimension, corporate governance dimension, corporate characteristics dimension, and customer dimension.

This study aims to validate a banking service redundancy model for Sepah Bank to assess the impact of redundant banking services on operational efficiency, customer experience, and technological integration. The research employs a mixed-methods approach, integrating both qualitative and quantitative analyses. The qualitative phase involves a meta-synthesis of existing literature on banking service redundancy, digital banking optimization, and financial risk management. The quantitative phase utilizes survey data collected from 384 Sepah Bank customers and experts in banking service management. Structural equation modeling (SEM) and statistical validation techniques, including Cronbach’s Alpha, composite reliability, average variance extracted (AVE), and Fornell-Larcker criteria, are used to measure construct validity and reliability. Additionally, R² values, effect size (f²), and predictive relevance (Q²) are analyzed to assess the structural model's fit. The results indicate that excessive banking service redundancy leads to operational inefficiencies, increased costs, and diminished customer satisfaction. The structural model analysis revealed a strong R² value (0.996) for banking service redundancy, confirming the robustness of the validation model. The impact of redundancy on customer experience was found to be significant, aligning with prior studies on digital banking efficiency. Moreover, security redundancies, though necessary for regulatory compliance, were identified as a source of usability challenges. The study also highlights the role of AI and data analytics in optimizing banking service redundancy while maintaining regulatory and operational requirements. The study underscores the necessity of a structured validation framework to manage banking service redundancy effectively. Financial institutions must differentiate between operational redundancies that hinder efficiency and regulatory redundancies that are required for compliance. Leveraging AI-driven automation and predictive analytics can help banks streamline redundant services while maintaining security and customer satisfaction. The findings contribute to the broader discourse on digital banking optimization and offer practical insights for financial institutions seeking to enhance operational resilience and service efficiency.

In a smart city, the concept of citizenship acquires a new level of importance, as citizens play a crucial role in shaping the city’s future. With the integration of technology and data-driven decision-making, the voices, opinions, and needs of citizens become more prominent than ever before. As active participants, citizens contribute to the creation of a more sustainable, resilient, and responsive city by engaging in urban planning, participating in public consultations, and providing feedback on services and infrastructure. This empowered citizenship fosters a sense of ownership and responsibility, enabling citizens to collaborate with urban authorities to enhance quality of life and turn smart cities into true reflections of collective vision. The present study aims to further explore the concept of cultural citizenship and the existing studies in this field, and to propose a comprehensive model for assessing the level of cultural citizenship using the structural equation modeling (SEM) approach. The statistical population of this study includes all urban management experts in Tehran. To collect research data, a questionnaire consisting of 49 items on a five-point Likert scale was used. The results of the model implementation indicated that the variables of multicultural citizenship, name-based citizenship, and educated citizenship had the most significant roles in explaining variations in cultural citizenship, and the research model was able to account for over 99% of these variations.