Journal of value creating in Business Management

Abstract The aim of this study is to develop a model based on value chain management readiness in the process of sustainable brand co-creation. In terms of execution, this is a qualitative study employing the grounded theory approach. The statistical population consists of 9 export business executives in the food industry, selected through purposive theoretical sampling. Data were collected using semi-structured interviews. For data analysis, open, axial, and selective coding were conducted utilizing MAXQDA software. The results revealed that the key dimensions include the central phenomenon of sustainable brand development, sustainable value creation, and the development of sustainable interactions. Causal conditions were identified as resource development and procurement, technological infrastructure, sustainable human resource development, and sectoral coordination of activities. Contextual conditions such as an open culture, transformational leadership, flexible organizational structure, and distribution and communication networks were identified as other influential factors. Intervening conditions, including stakeholders, suppliers, socio-political conditions, challenges and barriers, as well as laws and standards, were found to be impactful. Strategies encompassing sustainable marketing development, innovative product development, and the enhancement of training and evaluation were outlined as operational axes. The findings demonstrated that value chain management readiness plays a pivotal role in facilitating the sustainable brand co-creation process, and achieving this requires concurrent attention to both internal and environmental factors. The findings offer practical guidance for managers and policymakers to enhance brand sustainability and increase competitiveness in international markets.

Abstract Purpose: This study aimed to develop an indigenous model for public value creation in the Martyr and Veterans Affairs Foundation (MVAF), with emphasis on stakeholders’ differentiated priorities and demands.

Methodology: Adopting a qualitative approach within the interpretivist paradigm, data were collected through semi-structured interviews with 15 purposively selected senior managers and experts of the MVAF. Data were analyzed using thematic analysis based on the Attride-Stirling framework with MAXQDA 2020. Trustworthiness was ensured through peer debriefing, member checking, and inter-coder reliability assessment.

Findings: The analysis resulted in 40 open codes, classified into five overarching themes for public values and six overarching themes for stakeholder demands. The findings indicate that stakeholders prioritize public values through a hierarchy including human dignity, procedural justice, institutional accountability, service effectiveness, and social cohesion. Human dignity was identified as the foundational condition for realizing other values. Stakeholder demands ranged from dignity-based relationships to cultural development, highlighting the importance of symbolic capital and human interaction beyond material support.

Conclusion: In the context of martyrdom and sacrifice, public value is not merely functional but identity-based and existential. It is created through the interaction of dignity-centered service, integrated human competencies, and transparent accountability. The gap between legal promises and executive performance was found to be the main factor undermining social trust and service legitimacy. The proposed model emphasizes redesigning recruitment systems, empathy-based training, and employee empowerment as the core drivers of sustainable public value creation.

Abstract This study aims to design an e-business strategic model based on effectiveness outcomes in line with value creation. This study is fundamental in terms of its objective, descriptive-analytical in terms of nature, and based on a qualitative approach to data-based theorizing in terms of its method. The tools used in this study were interviews and a statistical sample consisting of 15 academic experts and e-business managers. The sampling method in this study was theoretical, which continued from in-depth interviews with experts until theoretical saturation. In the analysis process; open, axial, and selective coding were used, and the content of related reports and interviews was analyzed using MAXQDA software, and 81 open codes (concepts) and 16 subcategories were obtained. The results of data analysis showed that causal conditions consists of 3 subcategories (Planning and evaluation, market needs assessment, and customers' online shopping experience), contextual conditions consists of 3 subcategories (technical requirements, electronic maturity, and e-commerce infrastructures), intervening conditions consists of 3 subcategories (specific characteristics of each business, government policies, and facilitators), pivotal conditions consists of 3 subcategories (characteristics of distribution of goods and services, characteristics of exchange of goods and services, and characteristics of communication between buyer and seller), strategies consists of 2 subcategories (economic strategies of business, and marketing and sales strategy), and the main category of consequences consists of 2 subcategories (effectiveness consequences for business, and effectiveness consequences for customers).
Introduction
Rapid developments in information and communication technology have transformed the business environment and provided unprecedented opportunities for the development of electronic businesses. These changes have enhanced value creation for organizations and customers by providing access to broader markets, improving processes, and providing innovative services. E-business goes beyond online buying and selling, and includes process integration, internal and external communications, and effective stakeholder engagement that is value-creating through transparency, efficiency, and strengthening relationships. Success in this area requires adapting to changes and designing strategic models that maximize effectiveness and anticipate customer needs.
Value creation in e-business is achieved by improving customer experience, reducing costs, accessing global markets, and optimizing processes. Data analysis to understand customer behavior and provide personalized services creates competitive advantage. However, there are challenges such as intense competition, market changes, and gaining customer trust. Effectiveness, as a pillar of value creation, creates mutual value for the organization and customers by increasing revenue, reducing costs, and improving efficiency. Technologies such as artificial intelligence enhance this value by responding to needs more quickly.
This research, with a qualitative data-driven approach, presents a strategic model that integrates causal, contextual, intervening conditions, strategies, and outcomes of effectiveness. Unlike previous studies that focused on technical or marketing aspects, this study fills the gap in the comprehensive analysis of value creation and answers the question: How can a strategic model for e-business be designed that ensures value creation for businesses and customers?
Theoretical Framework
Effectiveness and Value Creation of E-Business
Effectiveness of e-business is multifaceted and affects different aspects of business operations. This effectiveness is achieved by reducing communication costs, improving operational efficiency, and strengthening relationships with customers and suppliers (Pustovit, 2023). E-commerce platforms create economic advantage and contribute to sustainable consumption by providing user-friendly and reliable services (Jalali, 2021). Optimal inventory and supply chain management reduces costs and increases the agility of the organization in the competition (Sharma, 2024). E-commerce facilitates information exchange and improves collaboration between buyers and suppliers (Moharana et al., 2017). In a dynamic business environment, continuous value creation for customers and companies is essential (Zhong & Chen, 2023). Digital marketing strategies, such as eye-tracking technology-based advertising, increase value at the market, company, and customer levels by enhancing brand awareness (Mirmotahari et al., 2025). Company value is measured through metrics such as customer lifetime value, customer referrals, and customer feedback (Singh et al., 2023). E-businesses, by accessing global markets, smooth competition for small and large companies and help business sustainability and growth by improving supply chains (Pustovit, 2023). Ethical marketing and strengthening brand identity on digital platforms increase customer loyalty and repurchase intention and create sustainable value (Rezaeian & Asgari, 2021). Effective e-business models lead to value creation by identifying customer needs and emphasizing innovation. These models improve customer experience and market share by strengthening brand equity (Rezaeian & Asgari, 2021). Optimizing processes and reducing costs through these models creates more value for customers and businesses (Sugiharo, 2024). Information technology enhances value creation by improving decision-making and process efficiency (Hosseini et al., 2020). Value co-creation between businesses and customers through digital platforms creates added value and contributes to business sustainability (Molaei et al., 2023).
Research Method
This fundamental research with a qualitative approach based on grounded theory is classified as a non-experimental study and examines e-business. The target population consisted of two groups of theoretical experts (university professors with relevant articles in the field of e-business) and industry experts (managers with at least 10 years of experience in this field). Theoretical sampling continued by conducting in-depth semi-structured interviews until theoretical saturation achieved with 15 interviews. The grounded method was used to collect and analyze data. The data were analyzed with open, axial, and selective coding; and concepts were extracted, integrated, and categorized into larger categories to form a paradigmatic research model.
Research Findings
In this research, the coding of interview data was carried out with the grounded method in three stages: open, axial, and selective coding. In open coding, interviews with 15 experts were analyzed, and 81 open codes and 16 subcategories were identified. In axial coding, the categories were linked with Strauss and Corbin's tool: causal conditions including planning, market needs assessment and shopping experience; contextual conditions including technical requirements, e-maturity and e-commerce infrastructure; intervening conditions including business characteristics, government policies and facilitators; focal category including distribution, exchange and buyer-seller relationship characteristics; strategies including economic and marketing strategies; and outcomes including effectiveness for business and customers. In selective coding, the categories were integrated and e-business indicators were presented based on effectiveness outcomes.
Conclusion
The present study, using a data-based approach and its analysis with MAXQDA software, presents a strategic model for the success of e-businesses based on the interaction of the following factors:
Causal conditions; including planning, market needs assessment and online shopping experience, ensure success by optimizing resources, aligning with demand and strengthening loyalty (in line with Norouzi et al., 2023; Malihi & Hassanbeygi, 2024; Hosseini et al., 2020). Contextual conditions; such as technical requirements, electronic maturity and infrastructure, provide a platform for sustainable operations (in line with Norouzi et al., 2023; Kanishchenko & Kuznetsova, 2020; Hosseini et al., 2020). Intervening conditions including government policy, business characteristics and facilitators (trust building) drive development (consistent with Kanishchenko & Kuznetsova, 2020; Almasi et al., 2024; Molaei et al., 2023). The central category focuses on optimal distribution and effective buyer-seller communication, which reduces costs and strengthens trust (consistent with Nourbakhsh, 2021; Malihi & Hassanbeygi, 2024; Molaei et al., 2023). Strategies including economic and marketing strategies promote growth and sales (consistent with Sanayeie & Sobhani, 2018; Sugiharto, 2024; Nourbakhsh, 2021). The outcomes include business effectiveness (revenue, efficiency) and customer satisfaction (consistent with Nourbakhsh, 2021; Almasi et al., 2024; Malihi & Hassanbeygi, 2024).
According to the research results, the following suggestions are made:
Digital user experience with smart tools, strengthening technological infrastructure and e-maturity with artificial intelligence, synergy with government policies, development of data-driven digital marketing, innovation in smart distribution and logistics, strengthening customer communication channels and establishing performance monitoring systems. Integrated implementation of these solutions ensures value creation and efficiency (consistent with Norouzi et al., 2023; Malihi & Hassanbeygi, 2024).

Abstract This research was conducted with the aim of designing a fan value creation model in the metaverse space for Iranian Premier League football clubs using the fuzzy interpretive structural modeling approach. The research method was exploratory mixed in two sequential stages. In the qualitative stage, value creation components were identified through in-depth interviews with eighteen academic experts, club managers, and technology specialists. In the quantitative stage, using fuzzy interpretive structural modeling technique and the opinions of fifteen experts, the causal relationships and leveling of components were analyzed. Fuzzy calculations and defuzzification were performed using Excel 2019 software, MICMAC analysis and chart drawing using MATLAB 2021. The findings led to the identification of six main dimensions including experiential, social, economic, entertainment, informational, and participatory values in the form of twenty-four sub-components. The fuzzy interpretive structural model showed that digital assets and non-fungible tokens, interactive games, and access to real-time data, as independent variables with the highest driving power, play the main driving role. MICMAC analysis identified three categories of independent, linkage, and dependent variables, indicating a complex hierarchical structure of value creation. By providing an operational roadmap, this study contributes to expanding theoretical knowledge in the field of digital sports marketing and provides a strategic guide for Iranian sports club managers to exploit metaverse opportunities.
Introduction
In recent years, the professional sports industry has undergone fundamental transformation in the way fans interact with teams and athletes due to emerging technologies; in such a way that, in addition to changing the pattern of sports content consumption, these technologies have provided new grounds for forming fan identity and creating mutual value between clubs and fans (Ratten, 2020). In this regard, the metaverse, as an emerging technological innovation, provides the sports industry with the possibility of redefining fan experience through immersive and interactive digital spaces. The metaverse is a network of shared digital spaces that, by utilizing virtual reality, augmented reality, and blockchain, enables simultaneous interaction between users and sports brands through digital avatars (Hadi et al., 2023). The metaverse has high potential in the sports industry; but in Iran, this technology is not properly utilized. Traditional interaction models such as attending stadiums and purchasing merchandise no longer meet the needs of today's digital fans. International clubs have generated new revenues through the metaverse by selling non-fungible tokens, virtual experiences, and exclusive content (Shahsavandi et al., 2025), but Iranian clubs are still at the beginning of recognizing these opportunities. Prioritizing multi-channel technologies such as mobile and social media increases shared value in virtual interactions and metaverse spaces for sports fans (Maleki MinbashRazgah et al., 2025). A fan value creation model in the metaverse space can, by utilizing conceptual and practical innovations, provide practical solutions to existing challenges. Using non-fungible tokens as a tool to create direct and unique connections between fans and clubs (Barrera & Shah, 2023), designing immersive fan experiences using virtual and augmented reality technologies (Baker et al., 2022), and emphasizing value co-creation through fan participation in decision-making and user-generated content (Aliabadi & Bagheri, 2022) are among the innovations that can bring new economic and social value to fans and clubs. Accordingly, the main research question is: What is the fan value creation model in the metaverse space using the fuzzy interpretive structural approach in Iranian Premier League football clubs?
Theoretical Framework
Despite the growing importance of the metaverse in the sports industry and significant developments in the way fans interact with clubs and athletes, considerable gaps are observed in the research literature. A review of international studies shows that despite limited research in the field of metaverse and sports (Chohan & Schmidt-Devlin, 2024; Morgan & Kerr, 2025; Soliman, 2025), no comprehensive study specifically addressing the identification and modeling of fan value creation factors in the metaverse with a structural approach has been found. Existing studies have mostly focused on specific aspects such as virtual stadiums, immersive experience, or adoption motivations and lack a comprehensive and systematic view of various value creation factors and causal relationships among them. Additionally, existing reviews indicate that previous studies have mostly focused on theoretical and conceptual aspects of the metaverse, with limited empirical evidence in its application in the sports industry. This research, in addition to considering existing theoretical concepts, has addressed empirical evidence and data obtained from qualitative and quantitative methods to develop a fan value creation model in the metaverse based on real and practical experiences. In the domestic context, a similar situation is observed. Conducted research in the field of sports fandom in Iran has mostly focused on traditional social media such as Instagram (Derakhshan et al., 2025; Aliabadi & Bagheri, 2022). Only one exploratory study has addressed identifying challenges and opportunities of the metaverse in sports (Habibi & Eydi, 2024), but no study specifically modeling fan value creation in the metaverse was found. This research gap is felt more in a situation where international clubs are making extensive investments in the metaverse.
Research Methodology
This research was conducted with an exploratory mixed approach in two stages: first, through semi-structured interviews with 18 academic and industrial experts in the fields of sports management, marketing, and metaverse technology, fan value creation components in the metaverse space were identified using theme analysis and three-stage coding method; then, in the second stage, using fuzzy interpretive structural modeling technique and a survey of 15 specialized experts, the causal relationships and leveling of these components were analyzed. To ensure validity and reliability, various methods such as member feedback, inter-coder agreement with 85% agreement, use of experts with different specialized backgrounds, and calculation of matrix inconsistency rate were used. Finally, using the reachability matrix, component leveling and MICMAC analysis, the value creation structural model was designed in which causal, linkage, dependent, and autonomous factors were categorized.
Research Findings
In the qualitative stage of the research, six main dimensions of value creation including experiential, social, economic, entertainment, informational, and participatory values were identified, detailed in the form of twenty-four sub-components. Frequency analysis of extracted codes showed that economic value with 156 codes and 17.81% attracted the most attention from experts, revealing the strategic importance of financial aspects of the metaverse for clubs and fans. Among the sub-components, digital assets and non-fungible tokens with 51 codes, virtual stadium attendance experience with 47 codes, and interactive games with 46 codes ranked at the top, indicating key priorities in developing metaverse solutions. In the quantitative stage, using fuzzy interpretive structural modeling, complex causal relationships between components were identified, and a hierarchical model with thirteen levels was drawn in which some components appear as contextual and driving factors and others as outcomes and final results. MICMAC analysis identified three components—digital assets and non-fungible tokens, interactive games, and access to real-time data—as independent variables with the highest driving power, acting as driving and foundational factors in the model with the greatest influence on other components.
Conclusion
This study shows that value creation in the metaverse is a multidimensional phenomenon that cannot be limited to one or two specific aspects. Additionally, value creation in the metaverse is a staged process in which some components act as prerequisites and drivers, while others appear as outcomes and results. The results of this research are aligned with international studies but also provide new aspects. Morgan & Kerr (2025) emphasized the role of the metaverse in redefining sports consumption, and the findings of the present research elaborate this concept by identifying specific components and causal relationships among them. Compared to domestic studies, the present research goes beyond identifying challenges and opportunities (Habibi & Eydi, 2024) or examining the effects of social network marketing (Derakhshan et al., 2025) and provides a comprehensive model of value creation in the specific metaverse space. Additionally, compared to the study of Ghavipanjeh & Kalateh Seifari (2025) which focused on women's football, this research examines the unique nature of the metaverse by focusing on emerging technologies such as non-fungible tokens, virtual reality, and blockchain. This research offers important practical suggestions for managers of Iranian Premier League football clubs. Clubs should consider investment in blockchain technology and non-fungible tokens as a strategic priority, as this technology, in addition to creating new revenue streams, strengthens fans' emotional bonds through digital ownership. Developing high-quality interactive games, creating strong infrastructure for collecting and presenting real-time data, and designing a comprehensive strategy for nurturing virtual fan communities are other key recommendations.

Abstract Abstract The purpose of the research is to explain the capabilities of two generations in business model innovation through value creation in family companies and to present a conceptual model. The research is developmental-applicable in terms of its purpose, with a descriptive-analytical nature, and of exploratory type. The statistical population was 1st and 2nd generation and experts from family companies in the publishing industry. Data were collected using interviews and the categories were coded and the findings were classified with MAXQDA version 2020 software. With the purposeful sampling method, the study of 5 companies was conducted with 13 interviews. Validation of research findings was done with theoretical triangulation and survey of experts. The results showed that 5 background factors including innovative joint vision, interaction and exchange of knowledge of two generations, creating flexibility in generation 1, synergy, cooperation and commitment of two generations and using capabilities of generation 2 and experts were identified. Regarding process factors, 3 important factors include 1st generation management capabilities, 2-generation value co-creation, and 2nd generation capabilities in creating new value were identified as important capabilities in the innovation process of the 2-generation business model from the aspect of value creation. In the context of business model innovation dimensions, 7 factors include the role of generation 2 in finding ideas and implementing new projects and communicating with customers and the role of generation 1 in allocating new resources, providing financial resources, structuring activities, managing risk and resources, supporting plans and communication with stakeholders was recognized as the capabilities of two generations in business model innovation. Introduction Family companies are companies in which family members play a role in the management and control of the company, and the continuity of generations is its important feature (Suman, 2020). The survival of the family business in the new generation depends on innovation, creativity and the ability to respond to changing conditions caused by the introduction of new technology. Some factors caused by the 1st and 2nd generation in business affect the innovation process. Business model innovation in family companies is influenced by the capabilities of two generations (Prabandari, 2024). Innovation may cause resistance in the first generation of family business (Weimann, 2020); therefore, it is necessary to explain the participation of two generations with their capabilities in business model innovation in family companies. In some studies, the arrival of the new generation is considered to be the cause of innovation and the driving force of these companies for innovation, but a limited number of researchers explained the connection between the arrival of the 2nd generation and innovation (Leppäaho, 2022). The capabilities of the 1st and 2nd generations have an impact on the innovation of family companies, and there is a need for more research in this field. Limited research has been done on the role of two generations in business model innovation (Moreno, 2021), therefore, the research answers the question: how the capabilities of the 1st and 2nd generations play a role in the innovation of the business model from the aspect of value creation in family companies? Theoretical foundations Family companies Family companies are defined based on business continuity for the next generation (Hernández-Linares, 2017). Two generations affect innovation differently according to their experiences and knowledge (Kidwell, 2019). The special feature of the family company is the participation and interaction of two generations. The capabilities and characteristics of the 1st and 2nd generation of family companies have an impact on innovation, therefore, the participation of two generations and their relationships play a role in how to innovate the business model (Soluk, 2021). Two-generation business model innovation  Business model innovation is defined as value creation by creating, making and providing new value to the customer (Saebi, 2017). In another definition, the dimensions of business model innovation are based on value creation structures, goals, management and decision-making, structuring activities, communication with customers and stakeholders, and provision and application of resources and capabilities (Clinton, 2018). The innovation of the two-generation business model in family companies is influenced by factors related to the company and the capabilities and characteristics of the 1st and 2nd generations. Chirico's research focused on value creation in family companies from the perspective of resources, knowledge and capabilities (Chirico, 2013). In Soluk's research, the relationship between family influence and business model innovation (BMI) was explained, but the role of two generations was not distinguished (Soluk, 2021). In Clinton's research, the innovation of the business model of family companies has been explained in several generations (Clinton, 2018). Limited researches have examined the innovation of the business model of family companies from the perspective of the capabilities of two generations. In the field of two or multigenerational value creation and business model innovation, previous research has been summarized in a few limited cases.  Research method Multiple case study method was used in this research. The research is developmental-applicable in terms of its purpose, and descriptive-analytical in terms of its nature, and of exploratory type. The statistical population of 1st and 2nd generation and experts of companies with innovation experience was from 5 companies in the publishing industry, which was selected by purposeful sampling. A semi-structured interview was used to collect information. First, the interview protocol was designed based on important analytical questions, what and how. Interviews with 1st and 2nd generation and experts were conducted until theoretical saturation was reached. Based on the findings of the interview, 139 concepts and 46 codes were found. Coding was done with MAXQDA software version 2020, a process method including the explanation of background factors, process and consequences was used to provide a conceptual model. To measure the internal validity and reliability of the findings, theoretical triangulation and survey of experts were used; and to measure the external validity, compatibility with theoretical perspectives was used. For the purpose of theoretical triangulation, other evidences were examined. The codes were evaluated by consensus of experts to complete the results. To maintain the validity of the research findings, a survey of 3 experts familiar with academic research in the field of entrepreneurship was conducted and the extracted codes were modified. Changes were made in the codes and in the conceptual model. Finally, the conceptual model was tested in practice by surveying the manager of a family company, whose views confirmed the findings of this research.  Research findings The components of the conceptual model were explained in a process method including the background factors, the two-generation value creation process and its consequences and its relationship with other dimensions of business model innovation. Creating the ability to accept new ideas and flexibility in the 1st generation, using the capabilities of the 2nd generation with the expert team and the commitment of the two generations, forming the goals and innovative joint vision of the two generations, creating a structure and system that encourages innovation with the entry of the 2nd generation and using the capabilities of the 2nd generation with the expert team, interaction and coordination, exchange of ideas, synergy and cooperation of two generations were identified as background factors. Generation 2 capabilities in creating and making new value, generation 1 management capabilities in value creation and co-creation of new value were identified as important factors in the two-generation value creation process. Capabilities of the 1st generation in using company resources and professionals with the entry of the active 2nd generation, the capabilities of the 1st generation in providing financial and non-financial resources, goals and innovative joint vision and the participation of the two generations, the capabilities of the 1st generation in structuring activities, the capabilities of the 1st generation in decision-making, risk and resource management, the capabilities of generation 2 in relation to customers and value creation and the capabilities of generation 1 in relation to stakeholders were identified as the capabilities of two generations in other dimensions of business model innovation. Creating a new two-generation value and offering it to the customer by the 2nd generation and specialists with the cooperation and management of the 1st generation, aligning with the needs of the customer in the digital environment, synchronizing the company with the digital space, innovation in customer service and providing digital services by implementing new publishing digitalization plans, sales processes and customer relations were recognized as outcomes. The findings of this research confirm the significant contribution of generation 2. The findings showed that generation 2 brings new ideas by learning from sources outside the company. The design and implementation of projects and ideas is the responsibility of the energetic, innovative and creative young generation and the expert team. With the arrival of the 2nd generation and professionals, continuous learning was formed to create value with interactions and continuous review of customer satisfaction. The work and educational experiences of the 2nd generation outside the family business are important for finding new ideas. The younger generation has a greater ability to learn and is a technology expert and motivated to change, so it was successful in finding ideas and implementing innovative projects, and the management was the responsibility of the 1st generation. The role of the 2nd generation with professionals was to constantly search for ideas, pay more attention to customer needs, and create new value. Generation 2 is constantly learning ways to implement new designs.  Conclusion This research has explained the role of the capabilities of two generations of family companies in business model innovation from the aspect of value creation. The presented conceptual model explains how two generations create new value. Based on the analysis of 5 case studies of family companies, a conceptual model was presented using the process method including background factors, process and consequences. The findings of this research show that cooperation and synergy between two generations, good relations and conflict resolution between them play important roles and are in line with previous researches. With the arrival of the new generation, they have the capacity to absorb, take risks and become familiar with communication technology, acquire knowledge and learn; and as a result, change the business model. The arrival of non-family experts and the exchange of knowledge between generations provide the basis for business model innovation. Acquiring clear knowledge, capacity to absorb, search and continuous learning by the second generation and experts and communicating with customers are important value creation factors. The innovative technical capabilities of generation 2, management capabilities and communication of generation 1 with stakeholders are important factors in creating new value. The results indicate that the creation of two-generation value is due to the capacity to absorb the second generation and the awareness of current technology. The results indicate that the arrival of the 2nd generation and non-family professionals with the capacity to absorb, take risks and be familiar with communication technology has a significant impact on changing the business model of family companies. Generation 2 and professionals familiar with information technology help to create new value. Employing experts to create new value by providing advice to two generations, providing the resources needed for the next generation and trusting the second generation and employing them with experts are some practical suggestions. In generation 1, the motivation for change should be created by generation 2 and experts so that generation 2 and experts can have the support of generation 1 to create and provide new value to the customer.

Abstract Abstract The aim of this research was to identify factors affecting value creation in the field of maritime transportation with a focus on smart government services. The present research was conducted using a qualitative method, which is an applicable research according to its purpose. Research information and data were collected through in-depth interviews with 14 experts and scholars in the field of information technology or maritime and port operations related to the maritime transportation industry, including experts and managers of the Central Headquarters of the Ports and Maritime Organization and Bushehr Port. The sampling method in this research is purposive; achieved after 12 interviews. Thematic analysis method was used for qualitative analysis, and data coding was first done manually and then through coding in MAXQDA 2020 software. Data analysis resulted in the identification of 33 central themes and 12 main themes. Based on the results of this research, the themes of: technical and communication infrastructure, data sharing, intelligent and integrated information systems, uninterrupted support services, electronic information exchange, single window for smart government services, business processes, data security, human resource management, laws and regulations, government supervision and control, and the use of new technologies were identified as important factors affecting value creation in the field of maritime transportation through smart government services. Introduction Information technology and the provision of electronic services have been used by investors and managers in various organizations and businesses for many years, and managers have made it their model and policy, but what makes a difference in performance and better results is value creation in the provision of these services. Value creation can generate wealth, improve business conditions, expand the technologies used, and create employment (Mengcheng & Tuure, 2022). Government organizations are generally financed from public sources. Creating value in these organizations means optimizing resource consumption, reducing waste, improving the efficiency of financial, human, and technical resources, achieving specific goals such as improving the standard of living of citizens, reducing poverty and unemployment, and improving the level of education and public health. Achieving economic goals creates high value because improving the performance of government organizations contributes to the economic growth and development of the country (Meijerink & Bondarouk, 2023). Maritime transport is an important mode of transport in international trade (Gren et al., 2020), which is moving towards digitalization at different speeds in different areas (Sanchez-Gonzalez et al., 2019). In the port community, in order to meet the increasing expectations of customers and stay ahead of competitors, it is essential to invest in appropriate technologies, as port services can be improved by smartening and reorganizing the manual process of document exchange between members of the port community (Attia, 2016). Currently, there is very little research focused on digital transformation in the maritime transport sector and value creation in this area. Existing studies do not provide a comprehensive overview of the current status and success factors or barriers to digital transformation in the maritime transport sector (Tijan et al., 2021). There are also challenges and barriers to digital transformation and the provision of smart government services in the maritime transport sector, including heterogeneous organizational structures, lack of organizational cultural integration, and weak intra-organizational cultural integration that affects the performance of the organization (Tedla, 2016) and (Gausdal et al., 2018). Currently, there are also challenges in the provision of smart government services in the maritime transport sector of the country. Given the importance and role of the maritime transport sector in ensuring the smooth flow of goods and the economic growth and development of the country, it is necessary to provide solutions to overcome the challenges that exist in the path of value creation through smart services in this area. Also, theoretical studies in this field have not been conducted in the country so far. Therefore, in order to fill these gaps and provide solutions to overcome the challenges listed, this research seeks to identify the factors affecting value creation in maritime transportation services through smart government services in order to provide useful and practical information to government managers and policymakers and, by helping managers in this field make informed decisions, and provide the basis for the country's economic growth and progress. This research attempts to answer the question: what factors are effective in creating value in the maritime transportation sector with a focus on smart government services?  Theoretical Framework Value Creation Organizations must look at their employees, processes, and decisions through the eyes of customers in order to align themselves with customer expectations. Organizations need to develop and implement a value creation plan from the perspective of stakeholders, including customers (Gregory et al, 2021). Value creation for customers is achieved by strengthening organizational capabilities and individual abilities. Value creation is a sort of effectiveness. Customer-centricity is a type of value creation that is more about doing the right thing for the customer than doing the right thing (Maya, 2024). Smart Port The concept of smart ports generally refers to the digital transformation in ports. The goals of a smart port are: performing port operations in a shorter time, eliminating time wasted due to planning errors and inconsistencies, requiring fewer workers, reducing costs, effectively using information and resources, and creating a safe and secure system that reduces environmental pollution (Solmaz, 2021). Molavi et al., (2020) defines a smart port as a port that brings together educated people, a skilled workforce, smart infrastructure, and automation; which facilitates the development and sharing of information, optimizes port operations, increases port flexibility, and leads to sustainable development and a safe and secure environment. Dolati & Deyhimpuor (2020) conducted a study entitled "Investigating the Key Success Factors of Maritime Transportation (Case Study: Bandar Abbas Port and Shipping)", with the aim of investigating the key success factors in the growth and development of the maritime transportation industry. Their research method is mixed, and research is applicable in terms of purpose. The data collection tool in the qualitative section was conducted through the study of documents and texts, as well as interviews with 10 experts using the Delphi technique. The analysis method in the qualitative section was through content analysis, and in the quantitative section through a researcher-made questionnaire. The statistical population of the study in the quantitative section was selected using a cluster sampling method, 150 employees of the General Directorate of Ports and Maritime Affairs of Bandar Abbas were selected by which. The research findings showed that planning, management, human resources, unloading and maintenance, technology, coordination, supply chain and security are key factors for success in the maritime industry. Tijan et al., (2021) in a study titled "Digital Transformation in the Maritime Transport Sector", consider cost reduction as one of the benefits of digital transformation in the maritime transport sector, which is mainly focused on reducing the costs of information exchange. The results of this research have shown that simplifying operations and improving processes (improving resource planning and information flow) are directly related to lower time delays, simplifying operations, processing large volumes of data, improving stakeholder collaboration and data transparency, and overcome the problems caused by a large number of uncoordinated stakeholders, opaque data, transactions and multiple documentation processes (mainly paper-based) in the maritime transport sector.  Research Methodology The present research is an applicable research conducted with a qualitative method and a thematic analysis approach. Research data was collected by studying upstream documents in the country's information technology sector and internal documents of the Ports and Maritime Organization, as well as by conducting in-depth interviews with 14 experts of the Ports and Maritime Organization. The sampling method in this study is purposive.  Research findings The analysis of indicators is done using the theme analysis method. First, the interview texts were analyzed and coded manually and then in the 2020 MAXQDA software, which identified 33 central themes and 12 main themes, which are "technical and communication infrastructure, data sharing, intelligent and integrated information systems, uninterrupted support services, electronic exchange of information, single window for intelligent services, business processes, data security, human resource management, laws and regulations, government supervision and control, and the use of new technologies". Conclusion The necessity of conducting this research is based on the lack of theoretical richness in the factors affecting value creation in the field of maritime transport through smart government services and the need to improve current knowledge by discovering and identifying these factors. The findings are consistent with the results of research by Philipp (2020), Heilig & Voß (2017), Heilig et al., (2017b), Tijan et al, (2021) and Sanchez-Gonzalez et al., (2019). Considering that the field of information technology is a common field in government organizations, and the government's macro policies in the field of information technology are aimed at integrating and governing government data and seeking a unified approach for all government organizations (such as: the national license portal, the single service gateway, the single government services window, etc.); the factors effective in creating value through smart services in the field of maritime transportation have much in common with other fields, and its results are to some extent generalizable to government organizations, especially organizations in the field of transportation. In light of this research, it is suggested that future research examine and analyze the relationships between the categories that affect value creation in the maritime transportation sector and their impact on each other. Also, factors that affect value creation in other modes of transportation (rail, air, and road) should be examined so that by integrating its results with this research, the factors that affect value creation in the entire transportation sector of the country can be identified. The present research has focused on smart government services, and it is suggested that the role of other dimensions of the information and communication technology sector on value creation in this sector be examined in order to complete and generalize the results of this research in other government organizations and enrich the literature in this field.

Abstract Abstract The aim of this research is to present a strategic entrepreneurship model in the field of urban e-governance. The present research is fundamental-applicable in terms of its purpose, and qualitative in terms of its implementation and based on data-based theory. The statistical population of this research includes 12 experts and entrepreneurs in the fields of information technology and urban management who have a history of entrepreneurial activity in these fields, selected by theoretical sampling. The research collection tool is a semi-structured interview. The data-driven method was used to analyze the data. The research results show that the development of strategic entrepreneurship in e-governance requires simultaneous attention to the components of the three levels of business, national and international. The components of the business and national levels act as a basis and facilitator of the international components. Specifically, the creation of hardware and software infrastructures at the national level and attention to macroeconomic stability strengthens the competitive advantage at the international level. Also, the growth of the domestic economy is essential for penetrating international markets and forming international firms. Introduction Entrepreneurship, as a new phenomenon in the economy, plays a decisive role in improving and promoting the performance of organizations in a wide range and in a multi-sided interaction with the market. Entrepreneurship is a dynamic process in which an entrepreneur, by identifying new opportunities, achieves a new idea and, by acquiring the necessary resources and accepting the risk, launches a new business, which results in providing a new product or service to society (Ahmadpour & Karimi, 2015). Increasing employees' willingness to act entrepreneurially is essential for organizations to create new knowledge and convert it into new products and services, and to compete for profitable opportunities. In fact, organizations will perish without people who have entrepreneurial thinking. Therefore, entrepreneurship research should be directed towards examining this tendency in employees and testing the factors affecting it (Balachandra & Dublish, 2019). Given the importance of entrepreneurship, this concept has undergone changes and should be viewed with a macro approach. Strategic entrepreneurship involves carrying out entrepreneurial activities with a comprehensive and long-term perspective (Ghaffari et al., 2023). Strategic entrepreneurship is a process that simultaneously seeks opportunities and competitive advantages to create entrepreneurial strategies and create value. Therefore, the integration of entrepreneurship and strategic management knowledge is called strategic entrepreneurship (Rajabpour et al., 2023). On the other hand, good urban governance, as a category that has long been a topic of discussion about the effectiveness of governments, has been once again considered and scrutinized in recent years and, in a sense, has played a fundamental role in legitimizing governments. The concern for expanding the volume and quality of services expected by society and its various sectors has added to the difficulty of realizing good governance and defined requirements for it; to the extent that it seems that only through the application of new information and communication technologies can we hope to realize the indicators of good governance in a society (Valizadeh & Dadashpurmoghaddam, 2019). Therefore, we are seeking to answer the question: what is the strategic entrepreneurship model in the field of urban e-governance? Theoretical Framework Entrepreneurship The word entrepreneurship originates from the meaning of commitment. Entrepreneurship as a new organizational insight, culture, and approach is one of the most important interdisciplinary achievements of economic, social, management, and psychological sciences in the past few decades, which has received serious attention from governments and policymakers in all countries, first in manufacturing and industrial organizations and then in other social and service organizations (Agwu & Onwuegbuzie, 2018). Strategic Entrepreneurship Strategic entrepreneurship is an integrated approach that integrates entrepreneurial and strategic management in the design and implementation of profitable strategies. This approach, by utilizing knowledge of resources and processes, enables rapid decision-making that is compatible with environmental changes and seeks to create a balance between searching for new opportunities and maintaining existing competitive advantages (Ziyae & Vagharmousavi, 2021). Parvin et al. (2024) examined the foresight of digital governance in line with urban smartization with a sustainability approach based on scenario writing at the level of the country's metropolitan cities. Based on the results obtained, the first scenario is the best in the areas of smartization, participation, transparency, structural arrangements, integration, culture, and sustainability, and the sixth scenario (and to some extent the fifth scenario) represents the worst possible scenarios. The second to fourth scenarios are based on minimal changes in the main factors and showed progress in only one factor and regression in one factor. The research results showed that capacity building to create the right to access information, increase lawfulness, discipline urban management mechanisms, strengthen internal platforms for networking and securing information in line with urban smartization can be implemented through the implementation of a good digital governance model. Safari Nematieh et al. (2024) investigated the role of strategic entrepreneurial leadership on value creation and acquisition by mediating open innovation. The results showed that the mediating effect of open innovation is confirmed in the relationship between strategic entrepreneurial leadership and value creation and acquisition. In testing the sub-hypotheses, the effect of strategic entrepreneurial leadership on value creation and acquisition and open innovation is confirmed, and the effect of open innovation on value creation and acquisition is also confirmed. Research Methodology The present study is fundamental-applicable in terms of purpose, and qualitative in terms of implementation and based on grounded theory. The statistical population of this study includes 12 experts, entrepreneurs in the fields of information technology and urban management who have a history of entrepreneurial activity in these fields and were selected by theoretical sampling. The research collection tool is a semi-structured interview. Research findings The grounded theory method was used to analyze the data. The results of the study show that the development of strategic entrepreneurship in e-governance requires simultaneous attention to the three levels of business, national, and international. The business and national level components act as a basis and facilitator for the international components. Specifically, the creation of hardware and software infrastructures at the national level and attention to macroeconomic stability strengthen the competitive advantage at the international level. Also, the growth of the domestic economy is essential for penetrating international markets and forming international firms.  Conclusion The present study was conducted with the aim of presenting a model of strategic entrepreneurship in the field of urban e-governance. The results of this study are consistent with the results of Shahram Far (2021), Salatin (2020), Paek et al. (2018), Oana-Ramona et al. (2021), Colabi & Yaghoubi (2022), Rezazadeh et al. (2016), Parvin et al. (2024), Safari Nematieh et al. (2024), Xin et al. (2023), Bashir & Vij (2023), Colabi & Yaghoubi (2022), Oana-Ramona et al. (2021), and (Yari & Shayannia (2021). The results of the study (Shahram Far, 2021) showed that strategic management and entrepreneurial leadership have an impact on government support policies, financial resource management, and the establishment of an entrepreneurial culture. These factors also affect strategic entrepreneurship and strategic entrepreneurial thinking. According to the results obtained, the following suggestions are made: Based on the outputs of the model, it is suggested that entrepreneurship planners and policymakers provide the basis for the development of e-governance. The development of e-governance provides conditions for entrepreneurs to conduct extensive research in the field of entrepreneurship. Also, according to the results of the research, policymakers and planners should consider many factors for the development of strategic entrepreneurship. Factors such as creating infrastructure and superstructures of companies and organizations are very important and provide a platform for the growth of entrepreneurship. Therefore, it is recommended to provide the necessary platforms in this regard.

Abstract The aim of the current research is to design a strategic co-creation model using social media in small and medium-sized industrial businesses. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews. Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research.
Introduction
Customers and their cooperative behaviors are among the most important tools to improve business marketing functions, improve the quality of products and services in accordance with market expectations, needs and trends, and reduce overall marketing and advertising expenses of businesses (Xie et al., 2016). In today's highly competitive markets, those businesses can achieve success that are capable of creating value and are able to provide higher and more creative values ​​for their customers, and create higher incentives for customers to encourage stronger and more creative interactions. On the other hand, according to Nasution et al, (2014), due to the increase in the level and intensity of competition in the productive and industrial markets; in the both local markets and international markets, the customers have the higher right to choose and the bargaining power compared to the past. Therefore, in order to maintain a competitive position and gain commercial success, businesses have to provide more value to their customers compared to their competitors. But one of the most important survival conditions in today's competitive and turbulent business markets is to focus on environmental changes and create innovation and create joint value with customers in business (Nasution et al, 2014). The strategic use of social media in industrial markets consists of programmings, plans and broad and general goals of industrial businesses in the field of using these media in dealing with industrial customers (Cartwright et al. et al., 2021). Beyond the tactical use of social media, the present study is focused on a more comprehensive aspect of using social media in the field of adding value through the customer, that is, the strategic use of social media. The issue of the need to present a comprehensive and general plan in the field of strategic use of social media in co-creation activities, along with the severe limitation of the domain of knowledge in the strategic use of social media in specific areas such as synergy with customers among industrial customers, leads the study towards providing a paradigmatic model in the field of designing a strategic co-creation model using social media in industrial businesses. Especially, studies such as Foltean et al, (2019) and Iankova et al, (2019) stated that there is limited knowledge in the field of strategic social media marketing and its various dimensions in the field of industrial marketing. Based on the explanations presented, the main research question can be raised as follows: What is the model of strategic co-creation using social media in small and medium-sized industrial businesses?
Theoretical Framework
Strategic co-creation
Co-creation of value as a strategy includes diverse but similar meanings, concepts, and contexts. In the initial definitions of this concept, Prahad & Ramaswamy (2004) introduced co-creation of value as the joint creation of value by business and customers through exchange activities of knowledge, information, and awareness, and considered these actions as a factor in creating, modifying, and updating products and services in line with the needs and expectations of customers (Piller et al, 2010).
Social media and online co-creation
Studies in the field of the role of social media in value co-creation, especially among industrial customers, are developing and still in their early stages. These studies are moving from the what question to the how question stage (Martini et al, 2017). Today, large companies and even emerging and small businesses spend a significant part of their budgets on digital marketing measures and developing interactive communications in the form of synergistic strategies with customers. These measures are taken while the real benefits of these measures are not certain for businesses, and the measures are accompanied by trial and error. Especially the position and role of social media in improving the innovation level of businesses and improving and revising their products and services is still being investigated and studied, and studies in this field are on an exponential growth path. This issue shows that the field of customer relationship management in social media and more specifically synergy in the context of social media is a subject that still has significant hidden angles (Rashid et al, 2019).
Bashokouh Ajirlo & Ghasemi Hamedani (2023) investigated the role of influencing factors on value co-creation through technologies equipped with artificial intelligence and knowledge management in the tourism industry. The results showed that the significant effect of customer-based factors of technologies equipped with artificial intelligence and knowledge management on the effectiveness of value co-creation was confirmed, and customer-based factors could mediate the relationship between technologies equipped with artificial intelligence and the effectiveness of value co-creation. Finally, technologies equipped with artificial intelligence were able to mediate the relationship between customer-based factors and the effectiveness of value co-creation.
Shirkhodaie et al, (2023) investigated the identification of effective factors of co-creation in social media brand communities. The variables of customer participation in social media brand communities and social support have positive and significant effects on the mediating variable of communication quality, and the quality of communication has a positive and significant effect on brand co-creation. On the other hand, social support and customer participation in social media brand communities have a positive and significant effect on brand loyalty, and brand loyalty has a positive and significant effect on the dependent variable of brand co-creation, and there is no significant relationship between the quality of communication and loyalty.
Research methodology
According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; using the data-based method. The statistical population includes 8 experts in the field of digital marketing in the B2B sector, selected by snowball sampling. The data collection tool includes semi-structured interviews.
Research findings
Data analysis was carried out using the coding and data-based method and MAXQDA software. Based on the findings of the research, central phenomenon is influenced by 60 indicators or causal factors; and 11 indicators or contextual factors along with 18 intervening factors are able to influence strategic co-creation strategies in the social media environment. In addition, the results led to the identification of 14 diverse strategies in this field, which can contribute to achieving 36 diverse consequences of the strategic use of social media in the co-creation actions of small and medium-sized industrial businesses. The phenomenon of strategic co-creation in the environment of social media and industrial customers depends on a set of factors and the adoption of a set of strategies, among these factors, the set of customer perceptions as the most frequent causal factor, and the outsourcing of customer relationship management measures as the most important strategies show the importance and the position of these two issues in the field of increasing the effectiveness of the central phenomenon of the research.
Conclusion
The current research was conducted with the aim of designing a strategic co-creation model using social media in small and medium-sized industrial businesses. The findings are in line with the results of Bashokouh Ajirlo & Ghasemi Hamedani (2023), Shirkhodaie et al, (2023), Hasan et al, (2023), Zhang et al, (2023), Asgharzadeh et al, (2023), Taleghani et al, (2022), Yazdani Kachuei et al, (2022), Ghomi Kazemi & Vaziri (2021), Cartwright et al, (2021), and Cartwright et al, (2021). Zhang et al, (2023) showed that the tool has satisfactory reliability and validity. This work contributes to theory and practice by providing a context-specific and accurate conceptualization of the value of customer co-creation experience with a reliable and valid survey tool.
According to the results of the research, the following suggestions are provided:
It is suggested that future studies, while focusing on the results of the current research, apply their views and tools in the field of developing strategic co-creation models using social media in small and medium-sized industrial businesses, and thus carry out a comparative research, independent of the results of the current research, while achieving other results. Acknowledgments The authors gratefully acknowledge all individuals, institutions, and organizations that provided scientific, technical, administrative, or advisory support throughout this research and the preparation of this manuscript. Conflicts of Interest The authors declare that they have no financial or non-financial, personal, professional, or institutional conflicts of interest relevant to this work. Data Availability Statement The data supporting the findings of this study are available from the corresponding author upon reasonable request. AI Use Statement The authors declare that no generative artificial intelligence (AI) or AI-assisted technologies were used in the preparation, writing, or editing of this manuscript. Funding The authors declare that no funds, grants, or other financial support were received during the conduct of this research or the preparation of this manuscript. Ethics Approval All procedures performed in this study were conducted in accordance with the ethical standards of the responsible institutional and national research committee.

Abstract The purpose of this research is to examine the components of stakeholder participation to create value in the banking industry (the case study of East Azerbaijan Agricultural Bank). This research is developmental in terms of the goal, descriptive-exploratory in terms of the type of method, qualitative in terms of the method of collecting data, and meta-synthesis approach in terms of the method of conducting the research. The statistical population of the research includes 20 experts in the field of banking and stakeholder behavior analysis. The results showed that by using the scientific method of meta-synthesis and by reviewing published articles, the articles that dealt with the topic of business process integration were analyzed, and based on 27 selected articles, 37 indicators were extracted. In this study, 1009 articles and related researches in reputable journals were selected from citation profiles in the period before 2020. Finally, 11 cases were evaluated and identified, and the final framework was confirmed and identified by applying the total opinions of the experts, the components and indicators of the stakeholders' participation as 1- activity 2- resources 3- input/output 4- goal 5- time 6- technology 7- Laws 8- Beneficiaries (owner, executive, customer, and supplier). Extended Abstract                                           Introduction If organizations want to be successful in the long term, they should prioritize the needs and expectations of stakeholders. Stakeholders have right expectations and demands that should be taken into account. Therefore, the interaction and proper management of stakeholders should be an essential part of the management tasks of organizations, so that the management of public issues is defined as responding to the diverse stakeholders of organizations (Goldar et al, 2017). The need for stakeholder theory has been widely highlighted to develop sound strategies for a large organization. However, there is still a lack of popular visualization and application tools, and no unique approach is available to identifying and engaging stakeholders (Regge et al, 2018). In the complex and turbulent environment of the competitive market, organizations try to create a suitable position in the eyes of customers by providing distinct value propositions to customers. Meanwhile, an organization that is able to create a special value in the minds of customers will have a competitive advantage. This has prompted organizations to focus on the needs and demands of customers to supply special and distinctive products and services. No organization in the current era can satisfy customers by only using its special capabilities and facilities. Organizations are seeking to provide different products and services to customers by cooperating and participating with each other. In addition, organizations consider themselves responsible for their stakeholders and try to provide their desired value (Rahman Sarasht & Sheykhi, 2019). About the main nature of value creation in different stages of the value creation process, according to some researchers, potential value is hidden in the customer value statement of companies and organizations, and companies and organizations present to customers (Kikha et al, 2022). This hidden value is hidden in the essence of stakeholders' resources, which is used in the design of customer value options because it is not yet presented to customers in the real market environment and in the offers of companies and organizations. This is despite the fact that the scope of the customer's point of view is located where the hidden value of the company's and organization's market offers are objectified (Milles, 2017). Therefore, according to the issues raised, the present study intends to answer the question: what are the components of stakeholders' participation to create value in the banking industry in East Azerbaijan Keshavarzi Bank? Theoretical Framework Stakeholder The word "stakeholder" was used for the first time by the Stanford Research Institute. After the emergence of stakeholder thinking in this institution, for the first time in a report presented on planning in 1963 (Slinger, 1997), the Stanford Research Institute defines stakeholders as "people without whose support the organization would cease to exist." (Mainardes, 2011). Creating value The old view states that suppliers sell products or provide services; and customers buy them (Carroll & Buchholtz, 2006). But now, customers have the ability to communicate with manufacturers in each of the production stages, from design to its supply. This type of communication, as a mutual process, should result learning in both parties. In the other word, based on new approaches, customers and suppliers will have the possibility to create common value by cooperating with each other. Creating shared value is a type of marketing plan or business plan that emphasizes the creation and successive recognition of shared values ​​of the organization and the company and customers. Sheykh Beglu et al, (2021) reviewed the presentation of the stakeholder participation model in public policy making in the health system. The findings showed that by means of the theme analysis method, the theme network of factors affecting the participation of stakeholders was extracted with 103 basic themes, 20 organizing themes, and 5 inclusive themes. Then, by applying structural-interpretive modeling and establishing pairwise relationships, relationships between overarching themes were discovered and prioritized in four levels. As a result, the final model represents the levels of the framework of stakeholder participation in public policy, including the factors that form the basis of stakeholder participation, the conditions of interaction with stakeholders, the influencing factors of stakeholders, the operational conditions of stakeholder participation, and the results and consequences of stakeholder participation. Kajuri et al, (2021) examined the presentation of the value creation model for bank customers in the process of co-creation of brand value by bank customers (the case study of Shahr Bank). The results showed that the dimensions of the model include customer motivation, customer value, organizational factors, customer experience, customer loyalty and customer mental image; and the model has a good fit. Research methodology This research is developmental in terms of the goal, descriptive-exploratory in terms of the type of method, qualitative in terms of the method of collecting data, and meta-synthesis approach in terms of the method of conducting the research. The statistical population of the research includes 20 experts in the field of banking and stakeholder behavior analysis. Research findings Using the scientific method of metasynthesis and reviewing the published articles, the articles that dealt with the topic of business process integration were analyzed; and 37 indicators were extracted based on 27 selected articles. In this study, 1009 articles and related researches in reputable journals were selected from citation profiles in the period before 2020. Finally, 11 cases were evaluated and identified, and the final framework was confirmed and identified by applying the total opinions of experts, components and indicators of stakeholder participation as 1- activity 2- resources 3- input / output 4- goal 5- time 6- technology 7- rules 8- stakeholders (owner, (executor, customer, supplier). Conclusion The current research was conducted with the aim of investigating the components of stakeholders' participation to create value in the banking industry (the case study of East Azerbaijan Keshavarzi Bank). According to the obtained results, the current research is in line with the results of Sheykh Beglu et al, (2021), Kajuri et al, (2021), Fattahi & Rasulizad (2020), Seddigh et al, (2020), Bernadette et al, (2019), Shahmandi & Purajam (2019), Barzwar (2019), Esser & McNeill (2018), and Rukman (2017). Sheykh Beglu et al, (2021) investigated the presentation of the stakeholder participation model in public policy making in the health system. The findings showed that by means of the theme analysis method, the theme network of factors affecting the participation of stakeholders was extracted with 103 basic themes, 20 organizing themes, and 5 inclusive themes. Then, by applying structural-interpretive modeling and establishing pairwise connections, relationships between overarching themes were discovered and prioritized in four levels. As a result, the final model represents the levels of the framework of stakeholder participation in public policy, including the factors that form the basis of stakeholder participation, the conditions of interaction with stakeholders, the influencing factors of stakeholders, the operational conditions of stakeholder participation, and the results and consequences of stakeholder participation. According to the obtained results, the following suggestions were presented: - Organizations should try to adjust the output of processes as much as possible for the formation of other processes, and this will be the basis for integration between processes as much as possible. - Organizations should act towards the integration of goals by having missions, goals, plans and strategies aligned in all processes. - Regarding the time component, as a component that has a special effect on processes and their implementation, as well as their integration, especially in today's fast-paced world, paying attention to the time required to implement processes, the time required to change business processes and the implemented work, the time that the business process works without errors and the time required to communicate between the processes should be taken into consideration. - Based on the indicators of process automation level and the amount of attention to technology integration management, it is possible to help the integration of business processes to a great extent.

Abstract Abstract The purpose of this research is to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The current research is applicative in terms of purpose, and quantitative in terms of execution method. The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. Data collection is by means of questionnaire. SPSS and PLS software were employed for data analysis. The results showed that the strategies used in the negotiations between the auditor and the employer can have an effect on the rotation or retention of the auditor. Also, the effect of the merger of audit institutions on the relationship between the auditor and the employer has been positive, and of course, the monopoly of the audit market can affect the quality of the relationship between the audit institution and the employer. In other words, the monopoly of the audit market by large institutions can be a serious threat to other institutions. Also, the value of GOF was obtained equal to 0.200, which indicates a good and moderate fit in the model. Extended Abstract Introduction During the past decades, the audit services market at the international level has witnessed many changes, one of the most important of which is the issue of marketing for credit service providers. The aforementioned changes in auditors' tendencies towards marketing mainly started after the decision of the US Supreme Court in 1977 AD. Auditors always try to maintain their independence in order to balance the interests of society and their personal interests. However, the personal interests of auditors require them to be able to maintain their employers in competitive conditions; of course, retaining the employer without compromising the professional characteristics of auditors such as independence, has been the subject of some researches (Mahdavi & Daryaei, 2017). Incentives such as entering new markets, improving research and development and obtaining new technologies, economic savings due to scale and globalization, the need for expertise in the industry due to the complexity of business owners' activities and maintaining or increasing market share, and finally, the personality characteristics of auditors have played a significant role in the entry of audit institutions into marketing issues. The problems that exist in the field of relations between the auditor and the employer in Iran can be listed in the integration of audit institutions, audit marketing, legal responsibility of auditors, etc. (Mehrazin & Arezubakhsh, 2022). The main research goal is to answer the question: what are the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession? Theoretical Framework Professional relations between the auditor and the employer The audit performance is determined not only by the inherent complexities of the employer's company, but also by the audit processes and the auditor's characteristics. Experimental and theoretical researches in psychology and auditing show that audit performance is improved by the efforts of auditors and the formulation of effective rules and regulations. To increase the efficiency of these regulations, the number and complexity of the work of auditors is increasing, which requires more efforts and knowledge in the areas related to the work of auditors in the field of internal, financial and tax audits. This issue refers to more pressure on the internal work structures of auditors, audit institutions and tax authorities to understand, manage, and design audits and audit periods with the aim of maximizing their performance (improving quality). It can be said that audit related activities and related complexities are unavoidable, and auditors are different from each other in knowledge, awareness and ability; and better performance is obtained only if the combinations related to work complexities and the characteristics related to audit groups are properly optimally explained (Alissa et al, 2014). Intra-organizational point of view The behavior and action of auditors can be such that it gives peace of mind to the beneficiaries in using financial statements and relying on them, and it also can change the mindset of the beneficiaries regarding the position of auditing in the society by inefficient behavior and reducing the audit quality. In general, many cases may play a role in these issues and be effective. Domino et al, (2015) believe that part of these issues can be found in professional commitment, organizational commitment, and job satisfaction of auditors. Extra-organizational point of view Audit institutions operate in a very competitive environment with the requirement to reduce audit costs, which creates pressure on the institution to continuously improve the efficiency and effectiveness of the audit process to continue their activities. In the meantime, we cannot ignore the role of integration of audit institutions as a part of intra-professional relations in auditing, which is influenced by outside the organization and economic conditions, and can affect the relationship between auditors and employers. Mergers of audit firms allow these firms to expand their operations in the audit market or in a specific industry within that market, thereby achieving economies of scale, sharing audit knowledge, and reducing unit costs (Soltaninezhad et al., 2023.( Faraji & Shah Abdul Azimi (2022) investigated the interaction of auditor and employer characteristics and audit quality. The results using the multivariate regression method show that the quality of the audit is different with the criteria of the type of auditor's report and re-presentation of financial statements for large companies and government auditors, compared to small companies and government auditors. However, the quality of the audit is not different from the criteria of the absolute value of the accrual items for the large owners and the government auditor, compared to the small owners and the government auditor. Carlisle & Hamilton (2021) investigated the mode of communication in auditor-employer interactions: insights from employee's auditors. It indicates that the direct interactions between the auditor and the employer have a greater impact on the quality of audit work. Research methodology The current research is applicative in terms of purpose, and quantitative in terms of execution method. The statistical population of the research includes 303 people, including financial experts, executive directors, auditors or legal inspectors, CEOs or members of the board of directors, university faculty members, and etc.; selected through a targeted sampling method. Data collection is by means of questionnaire. Research findings SPSS and PLS software were employed for data analysis. The results showed that the strategies used in the negotiations between the auditor and the employer can have an effect on the rotation or retention of the auditor. Also, the effect of the merger of audit institutions on the relationship between the auditor and the employer has been positive, and of course, the monopoly of the audit market can affect the quality of the relationship between the audit institution and the employer. In other words, the monopoly of the audit market by large institutions can be a serious threat to other institutions. Also, the value of GOF was obtained equal to 0.200, which indicates a good and moderate fit in the model. Conclusion The purpose of this research was to investigate the value-creating factors in the professional relationship between the auditor and the employer in the auditing profession. The results of this research are in agreement with the results of Panahi et al, (2023), Ahmadi (2022), Faraji & Shah Abdul Azimi (2022), Carlisle & Hamilton (2021), Yusefzadeh et al, (2021), Berglund & Eshleman (2019), Ronen & Ye (2019), and Callen & Fang (2017). Ronen & Ye (2019) showed that prohibiting the establishment of a relationship between the employer and the auditor reduces the probability of detecting significant abuses. The reason is that such a law increases costs, and thus reduces the probability of detecting significant abuses, and in turn increases the audit margin cost, and forces the auditor to choose a lower level of audit. According to the results of the research, the following suggestions are presented: 1- Development of education and promotion of expertise: Auditing institutions should pay attention to the education and promotion of the expertise of auditors and business owners in order to establish better professional relations by improving their specialized knowledge and skills. 2- Improving transparency and information disclosure: Legislators should enact laws and regulations that lead to greater transparency in audit processes. This helps to build mutual trust between the auditor and the employer. 3- Increasing the independence of auditors: Audit institutions should emphasize the independence of their auditors so that they can provide their opinions without being influenced by the owners. This helps to increase the quality and credibility of audit reports.

Abstract Abstract The purpose of the current research is to explain the pattern of value creation from tax revenue and gross domestic product based on tax system reforms. According to its purpose, the research method is applicable; in terms of execution method, it is mixed (qualitative-quantitative), and in terms of nature and method, it is exploratory-explanatory. The statistical population of the research in the qualitative part includes 12 managers and assistants of the tax system, experts and consultants selected by non-probability sampling method with multiple strategies (intensity and snowball); and in the quantitative part it includes 265 people from those who were working in the administration of tax affairs of Tehran province, selected by random cluster sampling method. Data collection was done by semi-structured interviews in the qualitative part; and by the questionnaire in the quantitative part. Qualitative data analysis was done using the data-based method with MAXQDA software; and the quantitative part with Smart PLS. The findings of the research showed that the formation of the concept of tax revenue and gross domestic product value creation indicators based on tax system reforms includes 69 components in the form of 43 categories and 17 major categories. The conceptual model of the research has been implemented during the investigated relationships. The results of the research show that the influence between the components in the quantitative study had a necessary and appropriate level. Conclusion of the Tax system reforms focusing on value creation of tax revenue and GDP are very important in the economic and social development of countries. It is possible to create added value, sustainable development, reduce poverty and improve social skills by improving the tax system and related reforms. Extended Abstract Introduction The tax system, as one of the main tools of the government to collect public revenues and provide financial resources, plays a significant role in determining income distribution and affecting social welfare. This system can have a significant impact on GDP (production and economic growth) and therefore, its proper design and modification can help improve economic and social indicators (Haj Mahmoud Attar & Araei, 2022). Previous studies in the field of tax system reforms and their impact on GDP have been considered as one of the most popular topics in economic sciences. Research shows that the tax system and tax requirements can have a significant impact on GDP, and improving tax revenue can contribute to economic growth. (Akcigit et al, 2018). The economic infrastructure of any organization is formed by the financial issues of that organization, the establishment of a prosperous economic system with a strong financial infrastructure in the country helps to increase income and strengthen the financial health of the budget by establishing the optimal and appropriate relationship between limited resources and unlimited human needs. Human resources are certainly one of the most important pillars of organizations and each and every employee is involved in the process of development and progress of organizations, so one of the reasons for the success of organizations is to have taxpayers who strive beyond their duties. The inefficiency of the tax system has led to the emergence of challenges whose long-years persistence has led to problems. The low ratio of taxes to GDP in recent decades has caused taxes to play a small role in the country's economy despite all the measures and efforts, so in this research we are looking for an answer to the question: What is the pattern of value creation from tax revenue and gross domestic product based on tax system reforms? Theoretical Framework Value creation of tax revenue and gross domestic product Reforming the system of exemptions and tax facilities for important industries and less developed areas will create balance and uniform development throughout the country. Also, with the improvement of the tax transfer system and the progressive reduction of heavy tax effects, the incentives for tax fraud will decrease and public trust in the tax system will increase. This balance and positive relationship between the tax system and GDP leads to sustainable economic growth, reducing poverty, and improving social skills (Drummond et al, 2023). Increasing tax transparency and information Increasing tax transparency and information means providing accurate, comprehensive, and accessible information about taxes and the tax process. This action helps to strengthen tax justice, reduce tax evasion, and better structure of the tax system. Tax information related to any person or entity should be made available to the public. This information includes income, tax paid, exemptions, and other tax details. Transparency and knowing the tax reality of each individual is guaranteed by providing access to this information, and illegal activities such as tax evasion can be prevented (Panahian et al, 2012). Ramezani et al, (2024) investigated the explanation of the improvement pattern of tax revenue and GDP based on the behavioral reforms of the tax system. The findings of the research showed that the improvement of tax revenue and gross domestic product based on the behavioral reforms of the tax system (including the themes of causal conditions: economic, social, and political; central conditions: tax structure, reducing tax corruption, reforming the tax monitoring and enforcement system; conditions Strategies: promoting tax culture, decreasing tax discrimination, and tax system reform; intervening conditions: legal reforms and tax policies; background conditions: level of economic development, level of tax ability, and establishment of a fair tax system; conditions of consequences: increase in production, increase in economic competitiveness, and reduction of tax corruption) can have an effect. Jiang et al, (2023), in a research titled government social media and corporate tax avoidance showed that the higher the performance quality of government social media tax offices, the lower the degree of tax avoidance of local firms, which works by reducing tax avoidance incentives and increasing the difficulty of committing tax avoidance. In addition, government social media have a substitution effect on tax enforcement and administration. They also found that government social media should focus on strengthening their official and professional characteristics. Due to recent significant changes in the way companies handle taxes, the proportion of information that tax offices send in system operations should be increased accordingly. Research methodology The research method is applicable in terms of purpose; mixed (qualitative-quantitative)in terms of execution method, and exploratory-explanatory in terms of nature and method. The statistical population of the research in the qualitative part includes 12 managers and assistants of the tax system, experts and consultants selected by non-probability sampling method with multiple strategies (intensity and snowball); and in the quantitative part it includes 265 people from those who were working in the administration of tax affairs of Tehran province, selected by random cluster sampling method. Data collection was done by semi-structured interviews in the qualitative part; and by the questionnaire in the quantitative part. Research findings Qualitative data analysis was done using the data-based method with MAXQDA software; and the quantitative part with Smart PLS. The findings of the research showed that the formation of the concept of tax revenue and gross domestic product value creation indicators based on tax system reforms includes 69 components in the form of 43 categories and 17 major categories. The conceptual model of the research has been implemented during the investigated relationships. The results of the research show that the influence between the components in the quantitative study had a necessary and appropriate level. Conclusion of the Tax system reforms focusing on value creation of tax revenue and GDP are very important in the economic and social development of countries. It is possible to create added value, sustainable development, reduce poverty and improve social skills by improving the tax system and related reforms. Conclusion The current research was conducted with the aim of explaining the model of value creation from tax revenue and gross domestic product based on tax system reforms. The results of this research are in agreement with the results of Ramezani et al, (2024), Jiang et al, (2023), Cateia & Fereira (2023), Hayo & Mierzwa (2022), Yu (2022), Fstmawati (2022), Sarmad et al, (2022), Nguyen et al, (2021), Mohajeri et al, (2020), Hasanvand et al, (2020), and Makiyan et al, (2019). Hayo & Mierzwa (2022) analyzed the dynamic results of local forecasts by using shocks of interest, narrative information about future tax changes in the quarter of their introduction to the legislative body. After the tax cut is enacted, economic activity in the United States (UK) decreases (increases), but remains unaffected in Germany. When they allowed responses to vary over the business cycle, they found evidence that US GDP fell regardless of the business cycle, while UK GDP only rose in non-recessionary times. German GDP increases (decreases) during a recession (non-recession). According to the results of the research, the following suggestions were presented: Revising tax laws and regulations in order to simplify and be more transparent in the tax system, which will lead to reducing opportunities for tax conversion and reducing tax corruption. 2- Creating tax incentives for long-term investments and job creation, especially in local industries and technological sectors.