International Journal of Innovation Management and Organizational Behavior (IJIMOB)

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

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.

A Structural Model Based on the Relationship Between Auditors’ Dark Personality Traits and Judgment Regarding Key Audit Matters

Seyyed Mohammad Hosseini iD , Javad Ramezani ^* iD , Azadeh Kiapour iD , Seyed Javad Ebrahimian iD

https://doi.org/10.61838/

Objective: The present study aimed to investigate the effect of auditors’ dark personality traits on professional judgment regarding Key Audit Matters (KAMs).

Methods and Materials: This study was applied in terms of purpose and descriptive–correlational in terms of methodology. The statistical population consisted of all certified public accountants who were members of the Iranian Association of Certified Public Accountants and the Audit Organization in 2026. Based on Cochran’s formula, the estimated sample size was 384 participants; however, due to incomplete questionnaire returns, 237 usable questionnaires were ultimately collected through convenience and snowball sampling methods. Data were gathered using the Dark Personality Traits Questionnaire developed by Jones and Paulhus (2014) and a questionnaire assessing judgment regarding Key Audit Matters adapted from prior auditing studies. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). Reliability and validity of the instruments were confirmed through Cronbach’s alpha, composite reliability, Average Variance Extracted (AVE), and confirmatory factor analysis.

Findings: The results indicated that all factor loadings exceeded the acceptable threshold of 0.40 and all t-values were greater than 1.96, confirming the convergent validity of the measurement model. Cronbach’s alpha and composite reliability coefficients for all constructs exceeded 0.90, demonstrating strong internal consistency. The coefficient of determination (R²) for auditors’ judgment regarding KAMs was 0.572, indicating that dark personality traits explained 57.2% of the variance in professional judgment. Furthermore, the Goodness-of-Fit (GOF) index was 0.613, confirming strong overall model fit. Hypothesis testing revealed that dark personality traits had a significant negative effect on auditors’ judgment regarding KAMs (β = -0.552, t = 3.622, p < 0.001).

Conclusion: The findings demonstrate that auditors’ dark personality traits significantly impair professional judgment regarding Key Audit Matters. The results highlight the importance of behavioral and psychological factors in audit quality and suggest that personality characteristics may influence auditors’ objectivity, skepticism, and ethical decision-making processes. The study contributes to the interdisciplinary literature linking auditing and psychology and provides practical implications for audit firms and regulatory bodies in identifying behavioral risks and strengthening professional judgment quality through appropriate control and training mechanisms.

Exploring the Mediating Role of Green Transformational Leadership in the Relationship between Corporate Social Responsibility and Environmental Performance

Mohammad Barati iD , Seyed Rasool Masoumi ^* iD , Abbas Ramezanzadeh Zeidi iD

https://doi.org/10.61838/

Objective: The present study aimed to investigate the mediating role of green transformational leadership in the relationship between corporate social responsibility (CSR) and environmental performance among companies listed on the Tehran Stock Exchange.

Methods and Materials: This applied research employed a descriptive–correlational survey design. The statistical population consisted of financial managers, heads of accounting departments, and senior accounting experts working in companies listed on the Tehran Stock Exchange in 2025. Using Cochran’s formula and a stratified random sampling approach, 395 valid questionnaires were collected and analyzed. Standardized instruments were used to measure corporate social responsibility, green transformational leadership, and environmental performance. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 3 software. Reliability, convergent validity, discriminant validity, and overall model fit were assessed prior to hypothesis testing. The results confirmed satisfactory psychometric properties and a strong model fit (GOF = 0.672), indicating the adequacy of the measurement and structural models.

Findings: The structural model results demonstrated that corporate social responsibility had a significant positive effect on environmental performance (β = 0.414, t = 9.370, p < 0.001). Corporate social responsibility also exerted a significant positive effect on green transformational leadership (β = 0.739, t = 29.310, p < 0.001). Furthermore, green transformational leadership significantly enhanced environmental performance (β = 0.584, t = 13.958, p < 0.001). The findings additionally confirmed the mediating role of green transformational leadership in the relationship between corporate social responsibility and environmental performance, indicating that CSR contributes to superior environmental outcomes both directly and indirectly through the development of green transformational leadership practices.

Conclusion: The findings indicate that corporate social responsibility serves as a strategic driver of environmental performance and that green transformational leadership plays a pivotal intermediary role in translating social commitments into tangible environmental achievements.

Designing a Model of Organizational Authenticity, Its Antecedents and Consequences at Kerman University of Medical Sciences

Afsaneh Emamipour iD , Mohammad Jalal Kamali ^* iD , Zahra Anjom Shoae iD , Sanjar Salajqeh iD

https://doi.org/10.61838/

Objective: The present study was conducted with the aim of developing a model of organizational authenticity and identifying its antecedents and consequences at Kerman University of Medical Sciences.

Methods and Materials: This study was applied-developmental in terms of purpose and qualitative in terms of research approach. Data were collected through a review of the relevant literature, upstream policy documents, and semi-structured interviews with 15 experts and managers from Kerman University of Medical Sciences. Participants were selected using purposive sampling, and interviews continued until theoretical saturation was achieved. Data were analyzed using thematic analysis with the assistance of MAXQDA 2018 software.

Findings: The results of the data analysis led to the identification of a set of antecedents and consequences of organizational authenticity. The antecedents of organizational authenticity included authentic leadership, value-based organizational culture, organizational justice and trust, psychological safety, employees’ individual authenticity, and participation and empowerment. Furthermore, the most significant consequences of organizational authenticity included affective commitment, reduced turnover intention and absenteeism, public trust and organizational reputation, organizational citizenship behavior, intrinsic motivation, employee well-being, and creativity and innovation. The findings indicated that organizational authenticity is a multidimensional and dynamic phenomenon that emerges from the interaction of individual, managerial, and cultural factors and generates extensive outcomes for employees, organizations, and stakeholders.

Conclusion: The findings suggest that organizational authenticity in medical universities is not merely an identity-related characteristic; rather, it represents a strategic mechanism for strengthening trust, enhancing organizational cohesion, and improving performance. The proposed model can assist managers and policymakers within the healthcare system in designing management interventions grounded in authentic organizational values and in promoting organizational effectiveness.

Analysis of the Dimensions of Gender Justice in the Process of Appointing Managers: A Case Study in the Welfare Organization of Fars Province

Ali Jamshidi iD , Abdolkhalegh Gholami Chenarestan Olya ^* iD , Ali Pirzad iD

https://doi.org/10.61838/

Objective: This study aimed to analyze the dimensions of gender justice in the process of appointing managers in the Welfare Organization of Fars Province and to develop a qualitative model of fair and merit-based managerial appointment.

Methods and Materials: This study was conducted using a qualitative research design based on the grounded theory approach. The research participants included 15 managers, experts, and informed organizational actors in the Welfare Organization of Fars Province who had direct knowledge or practical experience regarding managerial appointment, promotion procedures, organizational justice, and gender-related challenges in administrative advancement. Participants were selected through purposive sampling, and data collection continued until theoretical saturation was achieved. Data were collected through semi-structured interviews focused on managerial appointment criteria, gender justice in promotion, organizational barriers, supportive policies, and contextual conditions affecting women’s access to leadership positions. The interview data were transcribed and analyzed through open, axial, and selective coding.

Findings: The inferential analysis of the qualitative data showed that managerial competency indicators formed the central phenomenon of the extracted model. These indicators included leadership skills, decision-making ability, specialized background, and professional experience. Organizational justice and gender justice were identified as causal conditions influencing fair appointment. Organizational justice consisted of distributive, procedural, and interactional justice, while gender justice included equal opportunities for promotion, removal of mental and structural barriers for women, gender-oriented policies and supports in appointments, and employees’ perception of gender discrimination. Contextual and environmental factors, including organizational culture, attitudes of senior managers, higher-level laws and regulations, and lived experiences of female managers, were identified as background conditions shaping the realization of gender justice in managerial appointment.

Conclusion: The results indicated that gender justice in managerial appointment is achieved when competence-based evaluation is combined with transparent procedures, equal promotion opportunities, supportive organizational policies, and a culture that recognizes women’s leadership capacity.

Identification and Classification of Challenges in Virtual Education Management During Crisis Conditions: A Qualitative Study Using Thematic Content Analysis

Parvaneh Doodman ^* iD , Bayram Aghapour iD , Seyed Javad Hashemi Ardekani iD , Seyed Mahmoud Ashraf iD

https://doi.org/10.61838/

Objective: This study aimed to identify and classify the major challenges of virtual education management during crisis conditions from the perspectives of elementary school principals in Lamerd County.

Methods and Materials: This qualitative study was conducted using thematic content analysis. The research population consisted of elementary school principals in Lamerd County, Fars Province, during the 2023–2024 academic year. Participants were selected through purposive sampling with maximum variation in terms of gender, managerial experience, and school location. The final sample included ten principals, including six women and four men, with a mean age of 42 years and a mean managerial experience of 4.5 years. Data were collected through semi-structured interviews lasting 45 to 75 minutes. Interviews were audio-recorded with participants’ permission, transcribed verbatim, and analyzed using Braun and Clarke’s six-phase thematic analysis framework. MAXQDA software was used to organize codes and categories. Credibility was enhanced through member checking, triangulation with school documents, peer review, and inter-coder agreement.

Findings: The analysis led to the extraction of six main categories: infrastructural and technological challenges, educational challenges, family and social challenges, managerial and organizational challenges, psychological challenges, and adaptive strategies of principals. The findings indicated that weak internet infrastructure, platform inefficiency, shortage of digital devices, and the digital divide formed the basic context of virtual education difficulties. Educational challenges included learning decline, reduced participation, weak assessment, and limited teacher-student interaction. Family and social challenges reflected economic limitations, insufficient parental support, increased family responsibility, and educational inequality. Managerial and organizational challenges included delayed instructions, centralized decision-making, weak supervision, and crisis information management. Psychological challenges included anxiety, digital burnout, and reduced motivation among teachers and students.

Conclusion: Virtual education management during crisis conditions is a multidimensional phenomenon shaped by technological, educational, social, organizational, and psychological factors.

The Effect of Transformational Leadership on Employees’ Readiness for Organizational Change: The Moderating Role of Organizational Transparency and the Mediating Role of Perceived Action Plan

Saber Shokri ^* iD , Rouhollah Sharifi iD , Saeed Sadeghian Gharaghieh iD

https://doi.org/10.61838/

Objective: This study aimed to examine the effect of transformational leadership on employees’ readiness for organizational change, considering the mediating role of perceived action plan and the moderating role of organizational transparency.

Methods and Materials: This applied study used a descriptive-survey design. The statistical population included all employees of Qazvin University of Medical Sciences, totaling 800 individuals. Based on Cochran’s formula, 259 participants were selected through simple random sampling. Data were collected using a standardized 50-item questionnaire. The quality of the instrument was assessed through content validity, construct validity, and reliability indices. Descriptive statistics were analyzed using SPSS, while the research hypotheses and conceptual model were tested at the inferential level through structural equation modeling using PLS software. The conceptual framework of the study was adapted from Al-Arifi et al. (2024).

Findings: The results of path analysis indicated that transformational leadership had a significant indirect effect on readiness for organizational change through the mediating role of perceived action plan, with a t-value of 7.048. Transformational leadership also had a significant positive effect on perceived action plan, with a path coefficient of 0.252 and a t-value of 3.424. Moreover, transformational leadership significantly predicted readiness for organizational change, with a path coefficient of 0.206 and a t-value of 2.822. Perceived action plan had a significant positive effect on readiness for organizational change, with a path coefficient of 0.368 and a t-value of 5.125. In addition, organizational transparency significantly moderated the relationship between transformational leadership and readiness for organizational change, with a path coefficient of 0.244 and a t-value of 3.006.

Conclusion: The findings suggest that transformational leadership can enhance employees’ readiness for organizational change both directly and indirectly through perceived action plans. Furthermore, organizational transparency strengthens this relationship by creating a clearer and more trustworthy organizational environment for change implementation.

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

Ebrahim Enayatpour Shiadeh iD , Ali Akbar Ramezani ^* iD , Saeid Ahmad Khosravi iD

https://doi.org/10.61838/

Objective: The present study aimed to investigate the effect of similarity bias on auditors’ professional judgment and to examine the moderating role of self-esteem in this relationship.

Methods and Materials: This study was applied research in terms of purpose and descriptive-survey research in terms of data collection method. The statistical population consisted of auditors employed by the Audit Organization and audit firms affiliated with the Iranian Association of Certified Public Accountants. Based on the Krejcie and Morgan sampling table, 139 auditors were selected as the study sample. Data were collected using standardized questionnaires related to similarity bias, auditor professional judgment, and self-esteem. Similarity bias was examined through two questionnaires distributed with a one-month interval, differing only in the similarity-bias scenario. Auditor professional judgment was measured using the Jenkins and Haynes questionnaire utilized in the study by Puspa (2008), while self-esteem was measured using the Rosenberg Self-Esteem Scale. Data analysis was performed using descriptive and inferential statistics, including Cronbach’s alpha reliability analysis, AVE and HTMT validity tests, Kolmogorov–Smirnov normality testing, and structural equation modeling for hypothesis testing.

Findings: The findings demonstrated that similarity bias had a significant negative effect on auditors’ professional judgment (β = -0.361, t = 4.574, p < 0.001), indicating that increased similarity bias reduces the quality and objectivity of professional judgment. In contrast, self-esteem had a significant positive effect on auditor professional judgment (β = 0.271, t = 3.435, p = 0.001), suggesting that auditors with higher self-esteem demonstrate more accurate and confident professional judgments. However, the moderating effect of self-esteem on the relationship between similarity bias and auditor professional judgment was not statistically significant (β = -0.038, t = 0.822, p = 0.411). Therefore, the moderating hypothesis was rejected.

Conclusion: The results indicate that cognitive biases, particularly similarity bias, can significantly impair auditors’ professional judgment and potentially threaten audit quality and objectivity. At the same time, self-esteem contributes positively to auditors’ decision-making quality and professional confidence.

International Journal of Innovation Management and Organizational Behavior (IJIMOB)

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Identification of the Fundamental Dimensions of Corporate Entrepreneurship and Corporate Governance: A Delphi Study in Entrepreneurial Companies

Machine Learning–Based Discovery of Hidden Behavioral Profiles Underlying High-Performing Innovation Teams

Developing a Qualitative Framework for Sharing Managerial Experiences Using a Phenomenological Approach (Case Study: Islamic Azad University)

Development of an Organizational Compassion Model Based on Employee Behavior in Service-Oriented Organizations: A Content Analysis Approach

Development of a Comprehensive Continuous Auditing Model for Risk Management in Iranian Commercial Banks

Contextual Procedures Framework of Career Plateauing among Accountants in the Health Insurance Organization: A Multi-Faceted Grounded Theory Approach

XGBoost-Based Prediction of Innovative Work Behavior Using Organizational Climate and Leadership Variables

Predicting Employee Engagement Through Extreme Gradient Boosting (XGBoost): An Explainable AI Approach

Artificial Intelligence Readiness, Digital Transformation Capability, Organizational Agility, Innovation Ambidexterity, and Sustainable Competitive Advantage: A Structural Equation Modeling Approach

Ethical Leadership, Psychological Safety, Knowledge Sharing, Employee Creativity, and Organizational Innovation Performance: A Structural Equation Modeling Analysis

Strategic Foresight Capability, Dynamic Capabilities, Organizational Resilience, Innovation Speed, and Firm Performance: Testing a Structural Equation Model

Predicting Employee Turnover Using Explainable Machine Learning Models: A Comparative Study of XGBoost, LightGBM, CatBoost, and Deep Neural Networks

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

Modeling Innovation Adoption through Reinforcement Learning: The Influence of Risk Perception and Change Readiness

Unsupervised Learning of Organizational Learning Patterns: The Roles of Knowledge Sharing and Cognitive Flexibility

Predicting Employee Innovative Work Behavior from Psychological Safety and Proactive Personality Using Machine Learning Models

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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

A Structural Model Based on the Relationship Between Auditors’ Dark Personality Traits and Judgment Regarding Key Audit Matters

Exploring the Mediating Role of Green Transformational Leadership in the Relationship between Corporate Social Responsibility and Environmental Performance

Designing a Model of Organizational Authenticity, Its Antecedents and Consequences at Kerman University of Medical Sciences

Analysis of the Dimensions of Gender Justice in the Process of Appointing Managers: A Case Study in the Welfare Organization of Fars Province

Identification and Classification of Challenges in Virtual Education Management During Crisis Conditions: A Qualitative Study Using Thematic Content Analysis

The Effect of Transformational Leadership on Employees’ Readiness for Organizational Change: The Moderating Role of Organizational Transparency and the Mediating Role of Perceived Action Plan

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