International Journal of Business Management and Entrepreneurship

Economic Evaluation of Exercise Interventions with a Physiological Approach: Enhancing Health and Reducing Healthcare Costs

2025-10-18T04:41:27+0330

Introduction and purpose: Global healthcare systems are struggling under the weight of chronic diseases and soaring costs. This has sparked a crucial shift from a focus solely on treatment to a more proactive strategy centered on prevention. Physiologically grounded exercise interventions programs scientifically designed to improve specific bodily functions have emerged as a powerful tool in this new paradigm, promising not only better health but also potential economic benefits. This article aimed to synthesize and compare high-quality economic evidence to determine if these targeted exercise programs offer good value for money across different health conditions.

Methods: We conducted a systematic review of economic evaluations published between 2010 and 2025. We analyzed studies that used established economic metrics, such as cost-effectiveness ratios and quality-adjusted life years (QALYs), to assess interventions for conditions like diabetes, heart disease, and musculoskeletal pain. The studies included clinical trials, simulation models, and systematic reviews.

Results: The evidence is compelling and consistent. Structured exercise programs were repeatedly found to be a cost-effective or even cost-saving investment. They led to significant health improvements including gains in longevity, mobility, and mental health—while keeping costs manageable for healthcare systems. This held true across various conditions, from cardiac rehabilitation to managing knee osteoarthritis and childhood obesity.

Conclusion: The findings make a strong case for reimagining exercise as a core medical prescription rather than a mere lifestyle suggestion. Integrating scientifically-designed exercise programs into standard healthcare is not just an economic imperative but a fundamental step towards building a more sustainable and effective health system that helps people live longer, healthier lives.

The impact of organizational justice on organizational effectiveness: considering organizational commitment as a mediator

2025-10-19T17:41:01+0330

Purpose: The research was conducted to examine the effect of organizational justice on organizational effectiveness with the mediation of organizational commitment among physical education teachers in Ardabil province.

Method: This cross-sectional study was conducted using three questionnaires of organizational justice Calkit (2001), organizational commitment Cinchy and et al (2009) and Boylu & Sokmen (2002) organizational commitment on the Likert scale to collect data. 377 with physical education teachers in Ardabil province volunteered to participate in this study and completed questionnaires. Data from the cross-sectional study was analyzed using SPSS 24. For testing the hypothesis, Hayes Process mediation model has been applied.

Results: Findings have affected that organizational commitment in both forms of strategies are significantly and positively affected to organizational effectiveness. Further, organizational commitment has been identified as a significant mediator between organizational justice and organizational effectiveness with full mediation effect.

Conclusion: Through organizational justice behavior, managers can influence perceptions of organizational commitment, which in turn will positively influence organizational members’ organizational effectiveness.

The Impact of Perceived Organizational Justice on Organizational Commitment with the Mediating Role of Positive Organizational Behavior in the Context of Elementary Schools

2025-11-07T23:20:09+0330

Abstract

Introduction and Objective:Organizations seeking greater effectiveness and goal achievement must pay attention to their human capital and foster a sense of fairness among employees. Recognizing employees’ values and needs plays a key role in enhancing organizational commitment and overall performance. Accordingly, the present study aimed to investigate the effect of organizational justice on organizational commitment, with the mediating role of positive organizational behavior among elementary school principals.

Methodology: This research was applied in purpose and descriptive–correlational in design. The statistical population included all elementary school principals in Zahedan city, from whom 112 individuals were selected through proportional stratified and convenience sampling methods. Data were collected using three questionnaires: Organizational Justice, Organizational Commitment, and Positive Organizational Behavior. Content validity was confirmed, and reliability coefficients (Cronbach’s alpha) were obtained as 0.66, 0.61, and 0.75, respectively. Data analysis was conducted using stepwise regression and structural equation modeling (SEM).

Results: The findings indicated that organizational justice has a positive and significant effect on the organizational commitment of elementary school principals at a 66% confidence level (P < 0.01). Furthermore, positive organizational behavior was found to play a mediating role between organizational justice and organizational commitment at a 65% confidence level (P < 0.05). Stepwise regression analysis showed that among the components of organizational justice, interactional justice was able to predict organizational commitment, and among the components of positive organizational behavior, self-efficacy was able to predict the organizational.

Conclusion: It can be concluded that promoting organizational justice, particularly interactional justice, can enhance principals’ commitment and improve the overall working climate in elementary schools. Therefore, implementing policies and regulations consistent with organizational justice principles can serve as an effective strategy for improving the efficiency of the educational system.

The Mediating Role of Affective Commitment in the Relationship Between Ethical Leadership and Ethical Climate in Non-Profit Sports Organizations in Ardabil Province

2025-10-19T17:53:09+0330

The research was conducted to examine the effect of ethical leadership on ethical climate with the mediation of emotional commitment in non-profit sports organizations of Ardabil province. The study has been conducted on members from non-profit sport organizations of Ardabil province. This cross-sectional study was conducted using three questionnaires of ethical leadership behavior Brown et al. (2005), ethical climate Victor and Cullen (1988) and De Waal (2018) affective organizational commitment on the Likert scale to collect data. Data has been collected from 157 employees through a pretested questionnaire. Data from the cross-sectional study was analyzed using SPSS 24. For testing the hypothesis, Hayes Process mediation model has been applied. Findings have revealed that affective organizational commitment in both forms of strategies are significantly and positively related to ethical climate. Further, affective organizational commitment has been identified as a significant mediator between ethical leadership behavior and ethical climate with full mediation effect. It can be concluded that if organizations have a very ethical atmosphere, it can improve emotional commitment. It is a fact that ethical leadership behavior influences ethical climate directly and indirectly through affective commitment.

Integration of Multi-Omics Approaches in Exercise: Current Status and Future Perspectives

2025-11-08T13:09:33+0330

Introduction and Objectives: Exercise is a potent physiological stimulus that offers numerous health benefits; however, individual responses to exercise exhibit considerable variability. This review seeks to integrate recent findings regarding the utilization of multi-omics in exercise physiology, emphasizing its function in clarifying individual variances, modality-specific adaptations, and the potential for tailored exercise prescriptions.

Methods: A systematic literature search was performed in PubMed, Scopus, and Web of Science (2023–2025). Studies were included if they utilized a minimum of two omics platforms, involved human subjects, and established a connection between molecular profiles and exercise-related physiological outcomes. We used the Downs and Black checklist to check the methodological quality.

Results: There were eight studies, including clinical trials, meta-analyses, and data-driven modelling. Multi-omics analyses showed that people's molecules were organized in different ways (e.g., by lipid metabolism or immune gene signatures), identified pathways activated by aerobic vs. resistance training, and demonstrated the importance of the gut mycobiome for metabolic health.

Conclusion: Multi-omics approaches provide deep insights into the molecular basis of exercise response, supporting a shift toward personalized exercise science.

Assessing the Impact of Green Digital Transformational Leadership on Supply Chain Resilience and Transformation: A Case Study Approach

2025-11-14T22:16:27+0330

This study examines the impact of green digital transformational leadership (G-DTL) on supply chain resilience and digital transformation with respect to the mediating role of green logistics management (ALGM), green digital capabilities (G-DAC), and green supply chain digital transformation (G-DSCT). The statistical population consisted of supply chain professionals in Iran, a country that is pursuing the greening of industries due to environmental challenges. Given the high dispersion of the target population, data collection was conducted through the social network LinkedIn, and ultimately, 200 valid responses were received. Structural equation modeling using the Partial Least Squares (PLS) method was employed to test the nine research hypotheses. The results showed that G-DTL has a positive and significant effect on ALGM, G-DAC, G-DSCR, and G-DSCT, confirming the important role of green digital leadership in strengthening organizational capabilities and supply chain resilience. Furthermore, ALGM has a positive effect on G-DAC and G-DSCT, and G-DAC and G-DSCR positively influence G-DSCT, indicating a close relationship between green actions, digital capabilities, and supply chain transformation. Nevertheless, the effect of ALGM on G-DSCR was not significant, indicating the existence of possible moderating factors. The findings suggest that supply chain managers enhance their organization’s resilience and sustainable performance by implementing green digital strategies, and this study contributes to the development of the scientific literature on green leadership, digital capabilities, and supply chain resilience.

Accounting and Financial Innovation: Impacts on Consumer Behavior and the Digitalization Process

2026-01-02T00:30:03+0330

The growing trend of digitalization within business units has significantly influenced various professional fields, including accounting and auditing. This study aims to examine the impact of digitalization on independent auditors and auditing firms in Iran. Employing a qualitative research design, the study utilized a three-stage coding process—open, axial, and selective coding—alongside a grounded theory approach to analyze the collected data. The research population consisted of all auditing firms affiliated with the Iranian Association of Certified Public Accountants. Purposeful sampling was used to select expert participants (certified accountants), and interviews continued until theoretical saturation was achieved. In total, 20 semi-structured interviews were conducted across 13 auditing firms. Findings reveal that digitalization enhances the auditor's role and effectiveness as a governance mechanism, improves audit procedures and methodologies, and increases the quality of accounting information. It also positively influences stakeholder decision-making, recruitment policies, and prompts revisions to standards and legal requirements to align with digital advancements. Furthermore, digitalization improves information security by eliminating paper archives and facilitating better access and transfer of data. However, it also poses security risks by enabling easier disclosure and potential cyber misuse, highlighting the critical need for robust security frameworks to safeguard sensitive information.

Artificial Intelligence-Enabled Portfolio Management: A New Era of Financial Forecasting

2026-01-02T00:48:36+0330

This study investigates the integration of Artificial Intelligence (AI) into portfolio management and financial forecasting by systematically reviewing 30 peer-reviewed academic sources published between 2020 and 2025. The analysis reveals that AI applications in finance are rapidly expanding, with 7 major thematic areas emerging: AI in auditing, fraud detection, FinTech innovation, blockchain and crypto adoption, portfolio management, bio-inspired algorithms, and cloud computing. Among these, portfolio management (6 studies) and bio-inspired algorithms (5 studies) are the most studied domains. The predominant methodologies include algorithmic simulation (used in 11 studies), empirical analysis (7 studies), and case studies (5 studies). Technologies such as deep learning (used in 8 studies), blockchain (5 studies), and natural language processing (3 studies) are frequently adopted to enhance predictive capabilities, risk assessment, and audit quality. Notably, several studies (e.g., Ganji, 2025a; 2025b) introduced shark-inspired trading algorithms and emotionally intelligent AI models, which outperformed traditional methods in volatile markets. Moreover, emerging economies, particularly Iran, accounted for a significant share of research, demonstrating unique FinTech adoption patterns and regulatory challenges. The findings suggest a paradigm shift from static financial models to adaptive, AI-driven frameworks that combine behavioral insights, algorithmic efficiency, and real-time decision-making. However, concerns over data quality, algorithmic transparency, and regulatory oversight remain unresolved. This study concludes that while AI offers transformative potential for the financial industry, its successful implementation requires strategic investment, ethical safeguards, and interdisciplinary collaboration.

Data Mining and Accounting: Evolving Methods for Projecting the Financial Situation of Companies

2026-01-02T00:59:10+0330

This study examines the evolving role of data mining and artificial intelligence (AI) techniques in projecting the financial situation of companies from 1990 to 2025. Traditional accounting methods, often reliant on linear statistical models, face limitations in capturing the complexity and volatility of modern financial data. To address these challenges, this research applies both linear regression and artificial neural network (ANN) models to analyze normalized net profit data over a 35-year period. Descriptive statistics reveal moderate fluctuations in profitability, influenced by economic crises and market shocks such as the 2008 financial downturn and the COVID-19 pandemic. The linear regression model demonstrates a decent explanatory power with an R-squared value of 0.67, yet it fails to capture nonlinear patterns and sudden changes effectively. In contrast, the ANN model significantly improves forecasting accuracy, achieving an R-squared of 0.82 and a lower prediction error, highlighting the advantages of AI in modeling complex financial relationships. The findings underscore the transformative potential of integrating advanced data mining methods into accounting practices. AI-driven models enable proactive financial risk management, enhanced fraud detection, and improved audit quality. However, challenges remain concerning data quality, model interpretability, and the integration of AI within traditional accounting frameworks. The study suggests adopting explainable AI techniques and hybrid modeling approaches to balance accuracy with transparency. Furthermore, the digital transformation of financial reporting, the rise of fintech ecosystems, and innovations such as blockchain necessitate adaptive accounting methods supported by data mining and AI. As companies increasingly operate in dynamic and uncertain environments, leveraging these technologies is essential for accurate financial forecasting and robust corporate governance. In conclusion, this research highlights that while traditional models provide a useful baseline, the future of accounting lies in harnessing AI and data mining to enhance decision-making, optimize financial reporting, and sustain organizational resilience in an evolving economic landscape.

Artificial Intelligence and Ethics Accounting: Transparency and Trust Issues in Financial Audits

2026-01-02T01:11:25+0330

The integration of Artificial Intelligence (AI) into the field of auditing has the potential to significantly enhance audit performance, improve the accuracy of financial reporting, and foster innovation within service-based organizations. These technologies help create an intelligent and ethically-aware audit environment that contributes to improving both the quality and reliability of audit outcomes. However, the adoption of AI in auditing also introduces a range of ethical and practical challenges. Key concerns include maintaining ethical integrity within algorithms, ensuring data privacy, managing human-machine interactions, addressing power imbalances and accountability, and promoting ethical flexibility. Despite these challenges, AI offers substantial opportunities to advance the profession. These include reconciling performance with ethical standards, increasing transparency, managing risks more effectively, embedding ethical principles into algorithms, enhancing accuracy and efficiency, improving predictive capabilities, establishing new ethical frameworks, and developing human skills in alignment with AI systems. Ultimately, the successful application of AI in auditing depends on preserving ethical values, addressing emerging challenges proactively, and employing these technologies wisely. This underscores the ongoing need for ethical vigilance and responsiveness to social and moral implications. The remainder of this paper provides a detailed examination of current research related to ethics, artificial intelligence, and the auditing profession.

The relationship between the implementation of International Financial Reporting Standard 6 and reporting quality and increased capital attraction

2026-01-02T01:23:06+0330

In recent years, International Financial Reporting Standards (IFRS) have received increasing attention as a global framework for the transparent, comparable, and reliable presentation of financial information internationally. However, in Iran, due to differences in the accounting and institutional system, the implementation of this standard faces numerous challenges. This research was conducted with the aim of investigating the implementation of IFRS 6 and its effects on companies active in the field of Exploration for and Evaluation of Mineral Resources in Iran during the year (2024/2025). The research method is a combination of quantitative and descriptive-analytical data. The statistical population of the study includes all mining companies registered on the Tehran Stock Exchange and Iran Fara Bourse that are active in the field of exploration for and evaluation of mineral resources. Based on information from the Parliament Research Center and the Tehran Stock Exchange, the number of these companies in (2024/2025) was 38 companies. Due to the limited size of the population and the possibility of accessing all statistical units, the census sampling method (full enumeration of the entire population) was used. Therefore, the research sample included all 38 active mining companies in this field. Panel data regression with a fixed effects model in Stata 17 software was used for data analysis. The findings showed that the implementation of IFRS 6 has a positive and significant relationship with the improvement of financial reporting quality, increased capital attraction, and the strengthening of management decision-making. This study helps policymakers, the Auditing Organization, and mining companies gain a better understanding of the challenges and opportunities of implementing this standard.

Financial literacy patterns of managers of the University of Medical Sciences and its relationship with financial self-efficacy

2026-01-02T01:38:04+0330

Background& aims: Financial literacy is recognized as one of the core competencies of managers in the 21st century, playing a decisive role in economic and organizational decision-making. Existing studies have primarily focused on describing average levels of financial literacy or its linear relationship with other variables, whereas university managers may exhibit heterogeneous and distinct patterns of financial literacy. Identifying such patterns provides a foundation for designing targeted educational interventions and policies tailored to the needs of each group. The present study was conducted to examine the financial literacy patterns of managers at Mazandaran University of Medical Sciences and to analyze their relationship with financial self-efficacy.
Methods: This cross-sectional study was carried out on a convenience sample of 81 managers at Mazandaran University of Medical Sciences. Participants completed online questionnaires on financial literacy, financial self-efficacy, and demographic information via social media platforms such as Eitaa (domestic Iranian platform) and WhatsApp. Latent profile analysis was employed to extract financial literacy patterns, while one-way ANOVA and chi-square tests were used to compare self-efficacy and demographic variables across the identified profiles.
Results: Based on three components of financial literacy—financial knowledge, financial experience, and financial skills—three distinct profiles were identified: high financial literacy (50.6%), moderate financial literacy (40.7%), and low financial literacy (8.6%). A significant relationship was found between financial literacy patterns and financial self-efficacy, with managers in the high financial literacy group reporting higher average levels of self-efficacy.
Conclusion: This study revealed diverse patterns of financial literacy among managers of Mazandaran University of Medical Sciences. Managers with higher financial literacy, likely due to greater knowledge and skills, demonstrate stronger confidence in their ability to manage financial matters effectively.