International Journal of Innovation Management and Organizational Behavior (IJIMOB)

Digital Transformation and Changes in Corporate Governance Structures: A Qualitative Study of Leading Companies Listed on the Tehran Stock Exchange

Bizhan Mirzaei iD , Rokhsareh BabaJafari ^* iD , Ali Gholipour Soleimani iD

Objective: This study aimed to explore and explain how digital transformation changes corporate governance structures, decision-making processes, monitoring mechanisms, accountability relationships, and governance capabilities in leading companies listed on the Tehran Stock Exchange.

Methods and Materials: This study employed an exploratory qualitative design. Participants consisted of 20 senior managers, board members, digital transformation and information technology managers, internal audit and risk-management executives, and financial and strategic management specialists from leading companies listed on the Tehran Stock Exchange. Participants were selected through purposive criterion-based sampling, and sampling continued until theoretical saturation was achieved. Data were collected through in-depth semi-structured interviews lasting approximately 45 to 70 minutes. Interviews were audio-recorded, transcribed verbatim, and analyzed using thematic analysis with the assistance of MAXQDA software. The analytical process included open coding, axial coding, selective integration, constant comparison, and the development of overarching themes. Credibility, dependability, confirmability, and transferability were strengthened through iterative analysis, member checking, documentation of coding decisions, and comparison of interpretations with the original transcripts.

Findings: Analysis of the interviews generated 50 initial conceptual codes, which were consolidated into 14 axial categories and three overarching themes. The first theme, digital reconfiguration of strategic decision-making and board functioning, included real-time access to strategic information, data-driven decision-making, redistribution of decision authority, digitalization of board processes, and increasing demand for digital expertise. The second theme, transformation of monitoring, control, transparency, and risk governance, included automated internal controls, continuous monitoring, enhanced transparency, digital audit and compliance, and cybersecurity and data-governance risks. The third theme, redesign of governance relationships, accountability, and organizational capabilities, included reduced information asymmetry, transformation of stakeholder communication, changes in accountability relationships, and development of digital governance capabilities. Overall, the findings showed that digital transformation altered the distribution of information, authority, control, expertise, and responsibility within corporate governance systems.

Conclusion: Digital transformation should be understood as a governance transformation rather than merely a technological modernization process, because it simultaneously reshapes board functioning, strategic decision-making, monitoring, accountability, risk oversight, and governance competencies. Effective outcomes therefore depend on aligning technological adoption with board-level digital literacy, data governance, internal controls, cybersecurity oversight, and interdisciplinary governance capabilities.

Developing a Model of Organizational Trauma in Iran’s Sports and Youth Departments

Daniar Biabanipour , Samira Aliabadi ^* iD , Korosh Veisi iD

Objective: This study aimed to develop and validate a comprehensive model of organizational trauma in Iran’s Sports and Youth Departments.

Methods and Materials: This applied study used a sequential exploratory mixed-methods design. In the qualitative phase, 14 experts in organizational behavior, human resource management, and sports organizations were selected through snowball sampling, and structured open-ended interviews were conducted until theoretical saturation was reached. Qualitative data were analyzed through open, axial, and theoretical coding using MAXQDA 20. The extracted components were used to develop a researcher-made questionnaire whose content validity was examined using CVR and CVI and whose qualitative coding reliability was confirmed through test–retest and inter-coder agreement. In the quantitative phase, 328 managers and deputy managers from Sports and Youth organizations and departments across Iran were selected through convenience sampling from a population of 2,215 individuals. Data were analyzed using SPSS 26 and SmartPLS 4 through reliability and validity assessment, the Friedman test, Pearson correlations, and structural equation modeling.

Findings: The qualitative model comprised causal conditions, enabling conditions, contextual factors, strategies, intervening factors, and consequences. Expert validation showed that all dimensions of the conceptual model were significant (p < .001). Friedman tests indicated significant differences in the rankings of all model components (p < .001). Pearson correlations showed strong positive relationships between organizational trauma and all structural dimensions (r = .958–.980, p ≤ .01). Structural modeling demonstrated that socio-cultural, economic–financial, temporal–contextual, organizational–performance, political–legal, emotional–psychological, technological–informational, and physical dimensions all had positive and significant effects on organizational trauma (B = .128–.130, p < .001). Emotional–psychological and technological–informational dimensions showed the highest path coefficients (B = .130).

Conclusion: Organizational trauma in Iran’s Sports and Youth Departments is a multidimensional and systemic phenomenon shaped by interacting managerial, psychological, structural, contextual, technological, cultural, and environmental factors; therefore, its effective management requires integrated organizational interventions focused on leadership, fairness, communication, employee support, resilience, and adaptive organizational systems.

Investigating the Effect of Artificial Intelligence Capabilities on Operational Performance with the Mediating Role of Production System Resilience and the Moderating Role of Human–Organization–Technology Fit in the Abadan Oil Industry

Farzad Baneshi ^* iD , Mahsa Nadimpour iD

https://doi.org/10.61838/

Objective: The present study investigated the effect of artificial intelligence capabilities on operational performance, with the mediating role of production system resilience and the moderating role of human–organization–technology fit in the Abadan oil industry.

Methods and Materials: In terms of purpose, this study was applied and quantitative, and in terms of nature, it was descriptive-survey and correlational. The statistical population included 420 managers and experts working in the Abadan oil industry. Based on Cochran’s formula, the sample size was calculated as 201. The questionnaires were distributed randomly among the participants, and 200 completed questionnaires were returned. To examine the research questions, structural equation modeling (SEM) was used through the structural equation modeling approach with the assistance of SmartPLS 3 software.

Findings: The findings showed that the path coefficient between artificial intelligence capability and production system resilience was 0.794, with a t-statistic of 9.053. The path coefficient between production system resilience and operational performance was 0.880, with a t-statistic of 10.574. The path coefficient for the moderating role of human–organization–technology fit was 0.602, with a t-statistic of 8.029. This means that fit positively moderates the effect of artificial intelligence capability on production system resilience. Therefore, artificial intelligence capability positively improves operational performance through production system resilience.

Conclusion: The findings indicate that artificial intelligence capabilities indirectly improve the refinery’s operational performance by strengthening production system resilience. Moreover, human–organization–technology fit plays a positive moderating role in the relationship between artificial intelligence and resilience. These results emphasize the necessity of simultaneous attention to technological infrastructure, personnel training, and the preparation of organizational structures in order to achieve sustainable and resilient operations in the Abadan oil industry.

The Effects of Corporate Governance, Human Capital, Organizational Innovation, and Environmental Factors on the Success of Companies Listed on the Tehran Stock Exchange

Amin Emami iD , Yahya Kamyabi ^* , Javad Ramezani iD

Objective: This study aimed to investigate the effects of corporate governance, human capital, organizational innovation, and environmental factors on the success of companies listed on the Tehran Stock Exchange.

Methods and Materials: This applied study employed a descriptive-correlational survey design. The statistical population consisted of financial managers, board members, certified public accountants, and capital market analysts associated with companies listed on the Tehran Stock Exchange. Using Cochran’s formula, a sample of 320 participants was selected. Data were collected using standardized questionnaires measuring corporate governance, human capital, organizational innovation, environmental factors, and corporate success. Content validity and construct validity were assessed to evaluate the validity of the instruments, while Cronbach’s alpha and composite reliability coefficients were used to confirm their reliability. The hypothesized relationships among the study variables were examined through structural equation modeling using SmartPLS software.

Findings: Structural equation modeling indicated that corporate governance had a positive and statistically significant effect on the success of companies listed on the Tehran Stock Exchange. Human capital also exerted a positive and significant effect on corporate success. Furthermore, organizational innovation significantly and positively predicted corporate success, indicating that greater organizational capacity for innovation was associated with higher levels of success. Environmental factors likewise demonstrated a positive and statistically significant effect on corporate success. Overall, the inferential findings supported all hypothesized direct relationships and showed that both internal organizational capabilities and external environmental conditions significantly contributed to explaining differences in corporate success.

Conclusion: Accordingly, strengthening corporate governance mechanisms, investing in the development and effective utilization of human capital, enhancing organizational innovation capacities, and improving responsiveness to environmental changes can contribute to sustainable corporate success. These findings provide practical implications for corporate managers, investors, and capital market policymakers seeking to improve organizational performance and investment decision-making.

Designing a Contingency Model for Breaking Organizational Silence in Iranian Public Organizations

Mona Ahmadi Kohandani iD , Mojtaba Amiri ^* iD , Reza Ehteshamrasi iD

Objective: The present study aimed to design a contingency model for breaking organizational silence in Iranian public organizations.

Methods and Materials: This study employed a qualitative research design grounded in the philosophical foundations of pragmatism. Initially, the researcher participated in various seminars and workshops held in public organizations and made observations that facilitated familiarity with the phenomenon of organizational silence in these organizations and with manifestations of unethical behavior. Subsequently, the interview questions were developed based on the research literature and the researcher’s observations. Thereafter, the study model was developed using grounded theory, specifically Glaser’s classical approach.

Findings: The findings yielded eight main categories for the model. The first category, “Human Resource Training and Development,” comprised three subcategories: “Employee Participation Training,” “Improvement of Professional Ethical Conduct,” and “Improvement of Individual Skill Levels.” The second category, “Improvement of Organizational Interactions,” included two subcategories: “Improvement of the Quality of Organizational Interactions” and “Healthiness of Organizational Interactions.” The third category, “Organizational Strategic Decisions,” consisted of two subcategories: “Improvement of Strategic Thinking in the Organization” and “Strategic Changes toward Breaking Organizational Silence.” The fourth category, “Organizational Support and Backing,” included four subcategories: “Ensuring Job Security,” “An Organizational Climate Conducive to Breaking Organizational Silence,” “Organizational Support Policies,” and “Job Motivational Factors.” The fifth category, “Leadership and Managerial Factors,” consisted of three subcategories: “Leadership Style,” “Attitudes of Managers and Supervisors,” and “Participative Orientation among Managers.” The sixth category, “Psychological and Mental Factors,” included two subcategories: “Psychological Well-Being Improvement Programs” and “Changes in Employee Attitudes.” The seventh category, “Individual Factors,” consisted of three subcategories: “Observance of Professional Ethics,” “Coping with Fears,” and “Personality Characteristics.” Finally, the eighth category, “Organizational Culture,” included four subcategories: “Increasing Spirituality at Work,” “Creating a Collaborative Culture,” “An Ethical and Criticism-Receptive Climate,” and “Level of Organizational Culture.”

Conclusion: The findings of the present study can assist managers and researchers in designing a contingency model for breaking organizational silence in Iranian public organizations and provide practical guidelines for overcoming organizational silence.

A Reading of the Behavioral Voice Motivators of Internal Auditors in Developing Effective Voice

Seyed Mehdi Teimorian iD , Mehdi Khalilpour ^* iD , Javad Ramezani iD , Mehdi Safari Gerayli iD

Objective: This study aimed to investigate the effect of internal auditors’ behavioral voice motivators on the effectiveness of internal auditing in companies listed on the Tehran Stock Exchange.

Methods and Materials: This applied study employed a descriptive-correlational research design. The statistical population consisted of internal auditors working in companies listed on the Tehran Stock Exchange. Using an appropriate sample-size determination procedure, 195 internal auditors were selected as the study sample, and questionnaires were distributed among them. Data were collected using a structured questionnaire designed to measure auditors’ behavioral voice motivators and internal audit effectiveness. The proposed research model and hypotheses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The analytical procedure was used to estimate the structural relationships between the dimensions of behavioral voice motivators and internal audit effectiveness and to determine the direction and statistical significance of the hypothesized effects.

Findings: The inferential findings indicated that all three dimensions of internal auditors’ behavioral voice motivators had positive and statistically significant effects on internal audit effectiveness in capital market companies. The results therefore supported all hypothesized relationships between behavioral voice motivators and internal audit effectiveness. In particular, motivational mechanisms associated with professional efficiency, hope, and resilience contributed significantly to explaining improvements in internal audit effectiveness. The findings further demonstrated that stronger behavioral voice motivators were associated with greater effectiveness in auditors’ professional performance and their capacity to communicate and disclose organizational and financial issues more effectively.

Conclusion: Behavioral voice motivators constitute significant determinants of internal audit effectiveness, suggesting that strengthening efficiency-oriented motivation, hope, and resilience among internal auditors can enhance their confidence, professional voice, and willingness to communicate financial realities more transparently.

Validation of a Crisis Management Training Model Based on Reducing Air Traffic Control Challenges in Iran

Setareh Sepehri iD , Baharak Shirzad Kebria ^* iD , Saeid Saffariyan Hamedani iD , Fereshteh Kordestani iD

Objective: This study aimed to validate a crisis management training model developed to reduce air traffic control challenges in Iran.

Methods and Materials: This applied quantitative study employed a descriptive-survey design. The statistical population comprised 430 air traffic control personnel, including employees of Mehrabad Airport Control Tower, Tehran Approach Control Unit, and the national Area Control Center. Using Cochran’s formula and stratified random sampling, 203 participants were selected. Data were collected using a researcher-made questionnaire developed from findings of the preceding qualitative phase. Face, content, and construct validity were assessed, while reliability was examined using Cronbach’s alpha. Average variance extracted, composite reliability, maximum shared variance, and average shared variance were also evaluated. Data were analyzed using SPSS and AMOS through confirmatory factor analysis and structural equation modeling.

Findings: The Kaiser–Meyer–Olkin coefficient was 0.892, and Bartlett’s test of sphericity was significant (χ² = 636789.058, df = 203, p = .001), confirming suitability for factor analysis. All standardized component loadings were significant and ranged from 0.70 to 0.81, while the relationships between the main model and its five dimensions ranged from 0.71 to 0.78. The measurement model demonstrated satisfactory convergent and discriminant validity. Model fit indices indicated an acceptable fit to the data, with GFI = 0.92, AGFI = 0.93, CFI = 0.96, CMIN/df = 1.38, and RMSEA = 0.046. Thus, the five-dimensional structure comprising Operational Preparedness and Capability, Crisis Management and Rapid Response, Leadership, Structure, and Resources, Knowledge, Training, and Continuous Learning, and Information and Emerging Technologies was empirically supported.

Conclusion: The validated model provides a coherent and empirically supported framework for crisis management training in Iranian air traffic control and can guide the development of integrated training programs addressing operational, technological, organizational, human, and continuous-learning requirements.

Paradigmatic Explanation of the Impact of Business Intelligence on Activity-Based Costing Systems with Emphasis on Cost Drivers under Conditions of Uncertainty: A Qualitative Approach

Ali Rezaei Rad iD , Zahra Sadat Hosseini ^* iD , Fariborz Avazzadeh Fath iD , Mehrdad Salehi iD

Objective: This study aimed to develop a paradigmatic qualitative model explaining how Business Intelligence (BI) influences Activity-Based Costing (ABC) systems, with particular emphasis on the management of cost drivers under conditions of uncertainty.

Methods and Materials: This qualitative study employed the systematic grounded theory approach of Strauss and Corbin. Participants consisted of 13 academic and professional experts in management accounting, ABC, BI, information systems, financial management, industrial accounting, and related managerial fields who were selected through purposive judgmental sampling, supplemented where necessary by snowball sampling. Data were collected through in-depth semi-structured interviews and continued until theoretical saturation was achieved after the thirteenth interview. All interviews were recorded with participants’ consent, transcribed verbatim, and analyzed using MAXQDA. Data analysis was conducted through open, axial, and selective coding, constant comparison, memo writing, and organization of the emerging categories within the Strauss and Corbin paradigmatic framework. Credibility and trustworthiness were strengthened through member checking, expert review, triangulation of professional perspectives, continuous comparison, and documentation of the analytical process.

Findings: The analysis yielded five major paradigmatic dimensions comprising 11 axial categories. Environmental uncertainty and dynamism, competitive pressure and the need for cost management, and management and analysis of cost drivers emerged as causal conditions. Integration and quality of organizational data, BI technological infrastructure and capabilities, and human resource capability and readiness formed the contextual conditions. Managerial support and organizational governance constituted the intervening condition. The principal strategies were the design and implementation of a BI-based ABC system and the development of analytical and predictive capabilities. These strategies led to improved decision-making, control and performance optimization, as well as strategic outcomes and organizational resilience. The findings indicate that BI transforms ABC from a largely retrospective costing mechanism into a more dynamic, integrated, predictive, and decision-support-oriented system.

Conclusion: Effective integration of BI with ABC depends on the simultaneous alignment of data quality, technological infrastructure, human capabilities, managerial governance, and predictive analytics, enabling organizations to manage cost drivers more accurately and respond more effectively to uncertainty.

International Journal of Innovation Management and Organizational Behavior (IJIMOB)

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The Effect of Similarity Bias on Auditor Professional Judgment with Emphasis on the Moderating Role of Self-Esteem

Developing a Performance-Based Educational Leadership Competency Development Model with a Futures Studies Approach: A Systematic Meta-Synthesis of International Studies

Designing an Appropriate Model of Managers’ Decision-Making Styles by Considering Managers’ Spiritual Intelligence and Employees’ Organizational Citizenship Behavior

The Impact of Artificial Intelligence Use on Students’ Innovative Behavior and Well-Being: The Mediating Role of Digital Literacy and the Moderating Role of Happiness

Forecasting Organizational Innovation Performance Through Long Short-Term Memory (LSTM) Networks and Strategic Capability Indicators

Investigating the Effect of Artificial Intelligence Capabilities on Operational Performance with the Mediating Role of Production System Resilience and the Moderating Role of Human–Organization–Technology Fit in the Abadan Oil Industry

Predicting Employee Creativity Based on Inclusive Leadership and Psychological Safety: The Mediating Role of Work Engagement

Predicting Employee Voice Behavior Based on Ethical Leadership and Organizational Justice: The Mediating Role of Psychological Safety

Predicting Organizational Ambidexterity from Knowledge Management Capability and Strategic Flexibility: The Mediating Role of Organizational Learning

Random Forest Prediction of Employee Turnover Intention Using Organizational, Psychological, and Job-Related Variables

Explainable XGBoost Prediction of Employee Turnover Intention Using Organizational Behavior and Human Resource Features

Exploring Leadership Strategies That Promote Psychological Safety and Employee Voice During Organizational Change

Predicting Innovative Work Behavior from High-Performance Work Practices and Perceived Organizational Support: The Mediating Role of Employee Engagement

Predicting Organizational Innovation from Entrepreneurial Orientation and Dynamic Capabilities: The Moderating Role of Environmental Dynamism

Support Vector Machine Classification of Employees with High Innovative Work Behavior Using Psychological and Organizational Indicators

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Digital Transformation and Changes in Corporate Governance Structures: A Qualitative Study of Leading Companies Listed on the Tehran Stock Exchange

Developing a Model of Organizational Trauma in Iran’s Sports and Youth Departments

Investigating the Effect of Artificial Intelligence Capabilities on Operational Performance with the Mediating Role of Production System Resilience and the Moderating Role of Human–Organization–Technology Fit in the Abadan Oil Industry

The Effects of Corporate Governance, Human Capital, Organizational Innovation, and Environmental Factors on the Success of Companies Listed on the Tehran Stock Exchange

Designing a Contingency Model for Breaking Organizational Silence in Iranian Public Organizations

A Reading of the Behavioral Voice Motivators of Internal Auditors in Developing Effective Voice

Validation of a Crisis Management Training Model Based on Reducing Air Traffic Control Challenges in Iran

Paradigmatic Explanation of the Impact of Business Intelligence on Activity-Based Costing Systems with Emphasis on Cost Drivers under Conditions of Uncertainty: A Qualitative Approach