Volume & Issue: Volume 6, Issue 3 - Serial Number 21, Autumn 2026 
Original Article (Quantified) Entrepreneurship

Presenting a Bundling Model in Online Service Industries Based on Digital Technologies

https://doi.org/10.22034/jvcbm.2026.581997.1748

Fatemeh Rezaee Rad, Karim Hamdi, Hossein Vazifedust

Abstract The present study aims to provide a bundling model in online service industries based on digital technologies (case study: Dey Insurance). In terms of purpose, this research is applied, and in terms of implementation, it is qualitative. The statistical population of the study consisted of 20 experts and specialists who were knowledgeable about the research topic, as well as specialists in bundling in the insurance industry, who were selected through purposive sampling. The data collection tool was interviews. MAXQDA software was used to analyze the findings. The results of the data analysis showed that the bundling model in online service industries is grounded in eight key variables and dimensions. These dimensions include: “value creation and the solution-oriented logic of bundles,” “integration of the customer’s digital experience,” “technological infrastructure and data readiness,” “organizational readiness and agility,” “service mix design and selection of complementary components,” “ecosystem collaboration and environmental requirements,” “customers’ behavioral and experiential outcomes,” and “the system for measuring and monitoring bundling performance.”
The successful implementation of the bundling model in Dey Insurance requires simultaneous attention to the development of technological infrastructure, data readiness, and organizational agility. Through the intelligent design of service combinations based on ecosystem collaborations and the integration of the digital experience, customer behavioral outcomes can be improved, and through continuous monitoring, sustainable value creation and competitive advantage can be achieved.

Original Article (Mixed) business management

Identifying the Components of Digital Marketing and Examining Their Impact on Marketing Performance with the Mediating Role of Knowledge Adoption and the Moderating Role of Innovation in Small and Medium-Sized Enterprises (SMEs) in Iraq

https://doi.org/10.22034/jvcbm.2026.590616.1790

Samer Adel Abd, Mojtba Poursalimi, Yaghoob Maharati, Mohammad Mehraeen

Abstract The present study aims to identify the components of digital marketing and investigate their impact on marketing performance, considering the mediating role of knowledge adoption and the moderating role of organizational innovation in Small and Medium Enterprises (SMEs) in Iraq. In terms of objective, the research is applied-developmental; in terms of implementation, it follows a mixed-methods (qualitative-quantitative) approach; and by nature, it is exploratory-confirmatory. The statistical population in the qualitative phase consisted of 15 digital marketing experts in Baghdad, selected through judgmental and snowball sampling methods. The quantitative population included 108 marketing specialists from companies operating in the online food ordering industry in Baghdad, selected via simple random sampling. Data were collected using semi-structured interviews and questionnaires. For data analysis, the Fuzzy Delphi method was employed in the qualitative phase, while SPSS and PLS software were used for the quantitative phase. Qualitative results identified 55 indicators categorized into five main components: operational agility, data-driven personalization, brand credibility, customer interactive experience, and digital marketing strategies. The findings revealed that all digital marketing components have a positive and significant impact on marketing performance. Furthermore, knowledge adoption plays a significant mediating role in strengthening this relationship, and organizational innovation moderates the intensity of digital marketing’s impact on marketing performance. The results suggest that the strategic integration of digital marketing with knowledge management mechanisms and the promotion of an innovation culture can lead to enhanced marketing performance and the creation of a sustainable competitive advantage for Iraqi SMEs.

Original Article (Mixed) Business Management

Design and Analysis of a Renewable Energy Development Model Based on Sustainable Marketing: A Fuzzy Cognitive Mapping Approach

https://doi.org/10.22034/jvcbm.2026.595868.1816

Elham Shakeri, Mohammad Ali Shariat, Farshad Faezy Razi

Abstract The purpose of this study is to design a model for renewable energy development based on sustainable marketing using a Fuzzy Cognitive Map (FCM) approach. In terms of purpose, this is an applied study, and regarding its nature, it follows a mixed-methods (qualitative–quantitative) design. The statistical population in the qualitative phase comprised 21 experts in biosystems, renewable energy, and marketing professors, while the quantitative phase included 14 experts, all selected through non-probability snowball sampling. Data collection was conducted using semi-structured interviews. For data analysis, Grounded Theory and the Fuzzy Delphi Method were employed. In the quantitative phase, 40 out of 41 components were confirmed; subsequently, through expert participation and focus group discussions, relational strength matrices were calculated for the three categories of factors, strategies, and outcomes, leading to the construction of the Fuzzy Cognitive Map. The findings revealed that among the causal factors, ‘data-driven and informational policy-making’ was the most influential factor, with a centrality of 5.90 and an out-degree (influence) of 2.98, while ‘structural transformation in the energy system’ was the most receptive factor, with an in-degree (receptivity) of 3.03. Among the strategies, ‘improving regional and local policies’ emerged as the most critical strategy with a centrality of 4.49, and within the outcomes, ‘regional and local transformation’ held the highest significance with a centrality of 4.32. Furthermore, quadrant analysis indicated that ambidextrous/two-way components—such as data-driven policy-making and improving regional policies—fall into Quadrant I (high influence and high receptivity), whereas components such as cultural-social barriers and human-knowledge challenges are situated in Quadrant II (influential/driving factors).

Original Article (Qualitative) Business Management

Presenting the factors that cause young consumers to distrust brands

https://doi.org/10.22034/jvcbm.2025.536921.1599

Nader Nosrat abadi, Mojtaba Afarand Khalilabad, MAHMOUD SAMADI

Abstract The aim of this study is to present the factors of young consumers' distrust of brands. Customer distrust is one of the fundamental challenges in maintaining sustainable relationships between organizations and their stakeholders. The present study, using a qualitative approach and data-driven theory, has identified different dimensions of customer distrust and provided a theoretical framework for understanding it. Semi-structured interviews with 17 customers who had direct experience of brand distrust were used to collect data. Participants were selected purposefully and with maximum diversity, and the sampling process continued until theoretical saturation was reached. The results with maxqda software show that causal factors such as deceptive advertising, brand infringement, negative reputation, negative experience, poor service, and negative opinions of others play a key role in the formation of distrust. Also, contextual factors (such as unhealthy competitive environment and general culture of distrust), intervening factors (such as psychological characteristics and customer awareness level), coping strategies (such as avoidance, information seeking), and consequences such as negative word-of-mouth advertising play a role in this process. The extracted framework can be the basis for developing marketing strategies, customer experience management, and rebuilding trust in organizations.

Original Article (Quantified) Other topics related to business management andEntrepreneurship

Validation of a social media marketing model to influence the purchase decision process of potential customers for residential and commercial buildings

https://doi.org/10.22034/jvcbm.2025.520377.1551

Hamzeh Hassanzadeh aval, Ali Hosseinzadeh, Hadi Bastam

Abstract The purpose of this study is to validate the social media marketing model to influence the purchasing decision-making process of potential customers of residential and commercial buildings. In this study, an attempt has been made to examine and validate the paradigmatic model of social media marketing to influence the purchasing decision of customers, considering the real needs of potential customers of residential and commercial construction projects in the Mashhad metropolis. The research method is applied in terms of purpose and descriptive-survey in terms of nature. The statistical population included customers, citizens, and residents of residential and commercial neighborhoods and complexes in the city of Mashhad. To analyze research data structural equation modeling and PLS software were used. The proposed model was validated by distributing 420 questionnaires among the members of the statistical population. The results of structural equation analysis indicate that the social media marketing model is valid for influencing the purchasing decision-making process of potential customers of residential and commercial buildings. It was also found that the pivotal phenomenon and contextual conditions have a significant impact on strategies, and strategies also play an important role in improving marketing outcomes.

Original Article (Qualitative) Entrepreneurship

Providing an Enhanced Multi-Agent Artificial Intelligence Model to Improve the Efficiency of Banking Services Marketing

https://doi.org/10.22034/jvcbm.2026.578225.1717

Nagham Khalid Abdulameer Alrubaye, Hosein Rahimi Koluor, Mohammad Bashokouh Ajirloo, Ghasem Zarei

Abstract The aim of this research is to design, develop, and evaluate a Multi-Agent Artificial Intelligence (MAS) framework that significantly increases the efficiency of banking services marketing processes by utilizing a distributed architecture. This study specifically focuses on operational data and digital transformation challenges at Rafidin Bank in Iraq. This study uses the applied-developmental research methodology and intelligent systems modeling. The proposed framework consists of four independent key agents: Data Analysis Agent (DAA), Offer Personalization Agent (PA), Campaign Execution Agent (CEA), and Coordinator Agent. The agents interact and collaborate with each other through algorithms such as behavioral clustering, reinforcement learning for offer optimization, and linear programming for budget allocation. The effectiveness of the framework was measured through simulation on Rafidin Bank’s historical data and by comparing financial and operational metrics (ROMI, conversion rate, and CAC) with traditional approaches. The results indicated the high effectiveness of the MAS framework in optimizing marketing processes. This framework was able to: Increase Return on Marketing Investment (ROMI) by 36.1%. Improve the Conversion Rate of target customers by 46.4%. Reduce Customer Acquisition Cost (CAC) by 29.1%, which is due to precise targeting and optimal channel management. These improvements are the result of the system's ability to make prescriptive decisions and execute operations in a distributed and real-time manner.

Original Article (Mixed) Entrepreneurship

Presenting a model for development of cultural values at banking system in Iran with concentrating of Islamic banking

https://doi.org/10.22034/jvcbm.2026.578892.1725

Mohammed Yamani, Leila Bagheri Nezamabad, Esmaeil Kavousi, Amir Mohsen Madani, Vida Goudarzi

Abstract The Present Study aims to design and present a model for the development of cultural values within the national banking system, with a specific focus on Islamic banking. In terms of purpose, this research is applied, and methodologically, it utilizes a mixed-methods (qualitative-quantitative) approach. In the first phase, the data collection instrument consisted of semi-structured interviews with 10 experts in cultural management and banking sciences, selected via purposive sampling. To ensure the validity of the model, two strategies—external audit and triangulation—were employed. The qualitative findings indicated that the model for the development of Iranian-Islamic cultural values in the national banking system encompasses 7 main themes: preserving Iranian-Islamic values in the national banking system, institutionalizing Iranian-Islamic cultural values in the national banking system, preserving the Iranian-Islamic identity in the national banking system, creation and development of Islamic banking, characteristics of Islamic banking, creation and development of Iranian-Islamic electronic banking, and performance evaluation of Islamic banks.In the second phase, a sample size of 384 individuals was determined using Cochran’s formula from a statistical population of approximately 5,000 banking experts in Tehran. Following data collection, statistical analysis was performed at two levels: descriptive (using frequency, percentage, and mean) and inferential (confirmatory factor analysis [CFA]) utilizing SPSS 22, LISREL 8.54, and Excel. The results of the confirmatory factor analysis confirmed the structural integrity of the proposed model for the development of cultural values in the national banking system.

Original Article (Qualitative) Entrepreneurship

Designing a model based on readiness for value chain management, co-creation of a sustainable brand

https://doi.org/10.22034/jvcbm.2026.597323.1820

Alireza Tarahomi, Karim Hamdi, Farzaneh Haji Hasani

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.

Original Article (Qualitative) Business Management

Designing a Customer Relationship Management Marketing Process Model in Digital Platforms of the Banking Industry

https://doi.org/10.22034/jvcbm.2025.518413.1561

Majid Kasirloo, Seyyed Mehdi Jalali, Tahere Hasoomi

Abstract The aim of this research is to design a marketing process model for customer relationship management in digital platforms of the banking industry. The research method is applied in terms of its purpose and qualitative in terms of its implementation. The statistical population of the study included 16 marketing experts, academics, and banking industry managers, selected through purposive or snowball sampling. Semi-structured interviews were used to collect data. Data analysis and coding were conducted in grounded theory. Based on the results of qualitative analysis, five categories of overarching categories were identified, including: causal factors of the customer relationship management model in digital platforms in the banking industry (technology, organizational, individual, technological factors) Phenomenon-oriented factors (electronic channels, company organization, employee empowerment) Strategic factors (electronic marketing, customer interaction, internal exchanges, learning and innovation) Contextual factors (trust-building behavior) Intervening factors (political factors, organizational factors) The outcomes (customer satisfaction and loyalty, customer trust) were identified. The results of the quantitative section, while confirming the research hypotheses, showed that the proposed model has appropriate validity.

Original Article (Quantified) Other topics related to business management andEntrepreneurship

Validating a Model of Factors Affecting the Improvement of Emerging Technology Commercialization in the PVC Industry Using Structural Equation

https://doi.org/10.22034/jvcbm.2026.592083.1800

Alireza Salek, Mahmood Ahmadi Sharif, Mousa Rezvani Chamanzamin, Seyyed Mahmoud Hashemi

Abstract The purpose of the present study is to validate a model of the factors affecting the improvement of the commercialization of emerging technologies in the PVC industry using structural equation modeling (SEM). In terms of its objective, this research is applied; in terms of implementation, it is quantitative; and in terms of approach, it is classified as sequential exploratory research.The statistical population includes experts and managers مرتبط with the PVC industry who are active in the areas of production, technical operations, research and development, quality control, and senior industrial management. Given that the statistical population was considered unlimited, Cochran’s formula was used, and the sample size was determined to be 384 participants. The sampling method used in this study was simple random sampling.The research data were collected using a researcher-made questionnaire. For data analysis, SPSS and LISREL software were employed. The findings indicate that improved commercialization in this industry is a function of five key components: “technological capabilities and capacities,” “organizational and managerial factors,” “environmental pressures,” “market processes,” and “outcomes and achievements.”The results show that environmental pressures play the strongest inhibiting role when not managed properly, whereas technological capabilities and managerial support are the main drivers of successfully crossing the technology “valley of death.” This model helps managers and policymakers facilitate the path toward the commercial exploitation of innovations in the polymer sector through careful management of these drivers.

Original Article (Mixed) Business Management

Fit and Validate the Spanning Export Marketing Capabilities Model in the Iranian Cement Industry

https://doi.org/10.22034/jvcbm.2025.509888.1514

Mohammad Sabri Aval, Amir Rahimpour, Behzad Shahrabi

Abstract Abstract
The aim of this study is to fit and validate a model of spanning export marketing capabilities in Iran's cement industry using an exploratory mixed-method approach. The research is applied in purpose and descriptive-survey in nature. In the qualitative phase, the grounded theory method based on Strauss and Corbin's approach was employed. Data were collected through semi-structured interviews with 13 experts in the field of cement export using purposive sampling and were analyzed with MAXQDA 2020 software through three-stage coding (open, axial, and selective). Based on the coding process, 64 open codes, 35 axial categories, and one core category were identified. To ensure the trustworthiness of the qualitative data, the criteria of credibility, confirmability, and transferability were applied. In the quantitative phase, experts, scholars, exporters, specialists, and marketers active in cement exports were selected through purposive sampling, and a sample of 70 individuals was chosen. A researcher-made questionnaire was used in this phase. Face and content validity were confirmed by experts, and construct validity was assessed through AVE, CR, and Cronbach’s alpha. Data analysis using structural equation modeling (SEM) with the partial least squares (PLS) approach indicated a good statistical fit of the conceptual model’s paths. The results identified internal and external causal features, contextual and intervening conditions, export strategies, and consequences such as branding, optimization of production lines, and national economic development. This model can serve as a foundation for developing strategic export programs, export policymaking, international marketing planning, enhancing competitive advantage, and increasing export efficiency in Iran’s cement industry.

Original Article (Qualitative) Entrepreneurship

Presenting factors for the acceptance of artificial intelligence from the perspective of employees in order to achieve sustainable development: a data-based approach

https://doi.org/10.22034/jvcbm.2025.536996.1598

Sara dodangeh, Reyhaneh Lourshaboli, Sahar Mola zeinali

Abstract The aim of this study is to investigate the factors affecting employees' attitudes and behavior towards the acceptance of artificial intelligence in order to achieve sustainable development. The statistical population consisted of employees and organizational experts who had experience in dealing with artificial intelligence systems. Purposive sampling was conducted and 15 human resource specialists, information technology managers, university professors, and selected employees participated in semi-structured interviews, observing the principle of theoretical saturation. The data were analyzed through three stages of open, axial, and selective coding, and 6 main categories were extracted, including causal factors, contextual factors, intervening factors, central phenomenon, strategies, and consequences. Findings using maxqda software showed that individual motivations such as the desire to learn, the need for growth, and self-efficacy, along with employees' psychological and cognitive readiness, play a pivotal role in the acceptance or resistance to artificial intelligence technology. Also, organizational culture, technological infrastructure, and leadership style as contextual factors and macro policies, competitive pressures, and social pressure as intervening factors are effective in the formation of acceptance strategies. Successful implementation of artificial intelligence increases productivity, improves job satisfaction, and strengthens sustainable development components in organizations. The findings of this study provide a conceptual model for better understanding and managing the adoption of new technologies from a psychological and organizational perspective and can be a practical guide for policymakers, human resource managers, and intelligent systems designers.

Original Article (Qualitative) Other topics related to business management andEntrepreneurship

Modeling Capital Market Dynamics: The Impact of Evolving Investor Behavior and Digital Transformation

https://doi.org/10.22034/jvcbm.2026.578836.1722

Maryam Maleki, Hoda Hemmati, Najmeh Kargarkamvar

Abstract The objective of this study is to develop a model of capital market functioning based on changes in investors’ behavioral patterns and digital transformation.This research is applied and exploratory in terms of purpose and qualitative in terms of methodology.The statistical population of the study consists of 17 financial experts from the Tehran Stock Exchange, who were selected using purposeful sampling.Data were collected through semi-structured interviews.For data analysis, Fuzzy Delphi and Interpretive Structural Modeling (ISM) methods were employed, and the MICMAC software was used.The results indicate that five main components and nineteen sub-dimensions were identified across four levels.The capital market functioning component is positioned at the first level of the ISM graph and represents the most dependent and most influenced component of the model.At the second level, the change in investors’ behavioral patterns component is located, which influences the first-level component and is itself influenced by the lower-level components.At the third level, the components of qualitative and content-related disclosure characteristics and formal and process-oriented disclosure characteristics are positioned; these components affect the higher-level components and are influenced by the lower-level component.At the fourth (final) level, the digital transformation component is located, which is the most influential and dominant component of the model. This component affects all other components of the model.

Original Article (Mixed) Entrepreneurship

Presenting a Model for Public Value Creation in the Martyr and Veterans Affairs Foundation with a Focus on Stakeholder Demands

https://doi.org/10.22034/jvcbm.2026.590849.1792

Mojtaba Masharpour Masouleh, Hamidreza Rezaee Kelidbari, Mehdi Fadaei Ashkiki

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.

Original Article (Quantified) Other topics related to business management andEntrepreneurship

The impact of supply chain capabilities and knowledge management capabilities on business performance

https://doi.org/10.22034/jvcbm.2026.585993.1763

Saeed Rasti, Alireza Moghaddasi

Abstract The purpose of this study is to investigate the impact of supply chain capabilities and knowledge management capabilities on business performance, with the mediating role of competitive advantage. In terms of purpose, this is an applied research; regarding its methodology, it is a descriptive-survey and causal study, and concerning data analysis, it is correlational. The statistical population consists of 600 managers and employees from the financial, marketing, R&D, distribution, and IT departments, as well as suppliers in the procurement sections of top-tier chain stores in Mashhad, Iran (including Shahr-e-Ma, Refah, Ofogh Kourosh, Hyperme, Ba-Ma, and Etka). Based on the Morgan table, the sample size was estimated at 234; ultimately, 215 questionnaires were completed and returned. The sampling method is non-probability convenience sampling. The data collection instrument is a questionnaire, and Structural Equation Modeling (SEM) using SPSS and AMOS software was employed for data analysis. The research findings indicate that supply chain capabilities significantly influence competitive advantage and business performance, and knowledge management capabilities also have a significant effect on competitive advantage and business performance. Furthermore, competitive advantage mediates the impact of supply chain capabilities and knowledge management capabilities on business performance.

Original Article (Mixed) Other topics related to business management andEntrepreneurship

Hierarchical Classification of Factors in the Performance Budgeting Model of Network-Based Actor Management using a Mixed-Methods Approach

https://doi.org/10.22034/jvcbm.2026.590035.1784

Seyed Hossein Erfanfar, Adel Shahvalizadeh, Malihe Alifarri, Nemat Rostami Mazouei

Abstract The purpose of this study is to hierarchically structure (level) the factors of the performance budgeting model for actor-network–based management, adopting a mixed-methods approach. In terms of purpose, the research is applied, and in terms of methodology it is descriptive–exploratory; in terms of implementation, it follows a mixed-method design. The statistical population consists of 20 academic and executive experts in the fields of public budgeting and management accounting, who were selected using purposive sampling. Data were collected through semi-structured interviews. Participants were chosen purposively based on criteria such as scholarly background and professional experience in performance budgeting.For data analysis, open, axial, and selective coding were employed using MAXQDA 24, and the DEMATEL technique was used to examine the cause–effect relationships among categories. The results indicated that the study categories include: governance and strategic orientation, indicator system and performance measurement, performance information and data system, information technology infrastructure, monitoring and transparency system, human actors, non-human actors, and outcomes (financial resource management). DEMATEL results showed that the monitoring and transparency system had the highest influencing power, whereas the indicator system and performance measurement exhibited the highest degree of being influenced. The findings can serve as guidance for policymakers and managers in designing and implementing efficient performance budgeting systems.

Original Article (Mixed) Other topics related to business management andEntrepreneurship

Developing a Foresight Model for Emerging Accounting Technologies Based on Artificial Intelligence

https://doi.org/10.22034/jvcbm.2026.586965.1766

Mostafa Sardar Shahraki, Mohammad Hossein Ranjbar, Alireza Hirad

Abstract The aim of this study is to develop a model for foresight in emerging accounting technologies based on artificial intelligence. In terms of its purpose, the research is applied, and in terms of implementation, it adopts a mixed-methods design (qualitative-quantitative). The qualitative phase of the study involved 12 experts and specialists in finance and accounting, who were selected through snowball sampling. The quantitative phase included 215 financial managers and senior accountants. Data were collected through semi-structured interviews and questionnaires. In the qualitative phase, data were analyzed using coding procedures and ATLAS.ti software, while in the quantitative phase, SPSS and PLS software were used.The qualitative findings showed that the study comprised the following categories: 1) contextual conditions (sustainability and efficiency in AI implementation) with 8 subcomponents, 2) causal conditions (digital transformation and innovation in accounting) with 14 subcomponents, 3) intervening conditions (challenges and ethical and professional consequences of digital transformation in auditing and accounting) with 16 subcomponents, 4) strategies with 7 subcomponents, 5) consequences with 14 subcomponents, and 6) core category with 2 subcomponents. The quantitative results indicated that the variables of contextual conditions, causal conditions, intervening conditions, core category, strategies, and consequences were sufficiently normally distributed. The findings also showed that all research hypotheses were supported and that the proposed model had an acceptable fit.

Original Article (Qualitative) Business Management

Explaining key themes of impulse buying behavior in the online luxury electronics market

https://doi.org/10.22034/jvcbm.2026.594664.1813

Neda Farahat, Ahmad Askari, Azadeh Azadeh Ashrafi

Abstract The present study aims to identify and explain the themes shaping impulsive buying behavior in the online luxury electronics market. In terms of purpose, the study is applied, and in terms of approach, it is qualitative and exploratory. The research population consisted of 16 experts in digital marketing, information technology, and user experience, including university faculty members, senior managers of online sales platforms, and neuromarketing specialists. Participants were selected through purposive and snowball sampling until theoretical saturation was achieved. Data were collected through semi-structured interviews. The collected data were coded and analyzed using thematic analysis in MAXQDA software.The findings resulted in the identification of a model comprising eight organizing themes: innovative marketing strategies, shopping value, technological stimuli, behavioral elements, product characteristics, consumer characteristics, external stimuli, and store-related factors. The findings indicated that technological stimuli, in interaction with the other identified themes, play a prominent role in shaping consumers’ impulsive buying behavior. These findings provide both theoretical and practical insights for designers of online sales platforms.

Original Article (Mixed) business management

Validation of the Developed Herzberg's Two-Factor Theory Model in the Administrative System: A Combined Approach Using Delphi and ISM Methods

https://doi.org/10.22034/jvcbm.2026.600868.1835

Abdolvahed Amirian, Ghanbar Amirnejad, Ali Raeis poor, Rostam Derakhshan

Abstract The purpose of the present study is to level the extended model of Herzberg’s two-factor theory considering the digital era transformations in the administrative system: an interpretive structural modeling approach. This study is developmental-applied in terms of purpose, and mixed-method (qualitative-quantitative) in terms of nature. The statistical population includes 15 experts in the field of human resource management and organizational behavior. Data collection tools were the Delphi questionnaire and the pairwise comparison questionnaire. The Delphi method and Interpretive Structural Modeling (ISM) were employed to analyze findings for leveling variables and analyzing influence-dependence power using MICMAC software. The Delphi results showed that after three rounds, the confirmed indicators were categorized into 8 dimensions and 16 components. The ISM results indicated that the model variables are organized in a seven-level causal chain, where “intrinsic motivation drivers” with a driving power of 9 are located at level seven (the most influential level), and “functional outcomes” and “unintended outcomes” with a dependence power of 9 are located at level one (the most dependent level). The MICMAC analysis revealed that the variables “digital and organizational infrastructure” and “psychosocial capital” are in the linkage quadrant, while “macro-environment,” “functional outcomes,” and “unintended outcomes” are in the dependent quadrant. The absence of any variables in the autonomous quadrant confirmed the systemic nature of motivation in the administrative system. The developed model, by adding three novel dimensions of “digital and organizational infrastructure,” “psychosocial capital,” and “macro-environment” to the classical dimensions of Herzberg’s theory, as well as discovering hierarchical relationships between variables, provides a comprehensive and up-to-date framework for analyzing and improving motivation in the administrative system.

Original Article (Qualitative) Entrepreneurship

Designing a Model for Developing Convergence Between the Sports Industry and Marketing

https://doi.org/10.22034/jvcbm.2026.564253.1680

Farzad Mousazadeh, Mina Mostahfezian, Alireza Zamani Nukaabadi

Abstract The objective of this research is to design a model for the development of convergence between the sports industry and marketing. This study is fundamental in terms of purpose and qualitative in terms of execution, conducted using the systematic approach of Grounded Theory (Strauss & Corbin). The research population consists of 21 experts in the fields of sports management and economics, marketing, media, and sports commerce, who were selected using purposive and theoretical sampling methods, and the selection process continued until theoretical saturation was reached. The data collection tool is semi-structured interviews. To analyze the data, three stages of coding (open, axial, and selective) were employed, and MAXQDA software was used. The data analysis led to the identification of 192 concepts and 44 sub-categories. These categories were classified and explained within a paradigm model, including the core phenomenon (shifting the nature of the sports industry toward market logic, value co-creation and redefinition of stakeholder roles, experience-oriented, and multidimensionality of the sports ecosystem), causal conditions (technological transformations and sports digitalization, transformation in the media and communication environment of sports), contextual conditions (social and cultural context of sports consumption, legal and regulatory infrastructure), intervening conditions (political interventions and governance restrictions, international and cross-border limitations), strategies (intelligence of services and digital infrastructure, customer relationship management and personalization of interactions), and consequences (sustainability and maturity of the sports economy, enhancement of brand equity and development of sports brand). The results indicate that the convergence of the sports industry and marketing is a dynamic, multidimensional, and systematic process that can pave the way for economic, managerial, branding, and social transformations in this industry.

Original Article (Qualitative) Other topics related to business management andEntrepreneurship

Identifying the Antecedents, Components, and Consequences of Smart Home Technology Adoption in Iraq

https://doi.org/10.22034/jvcbm.2026.578230.1718

Abdullah Abdulkareem Abbas Al-saadi, Ghasem Zarei, Mohammad Bashekouh Ajirloo, Naser Seifollahi

Abstract The present study aims to identify the antecedents, components, and consequences of smart home technology adoption in Iraq. This research is applied in purpose and descriptive‑exploratory in terms of nature and methodology. The statistical population consists of 15 key experts and specialists in the field of technology as well as distributors located in major cities of Iraq, selected through purposive snowball sampling. Data were collected using semi‑structured interviews. The data analysis was conducted using thematic analysis, which ultimately led to the development of a three‑tier thematic network.The findings indicate that the model of smart home adoption in Iraq is strongly influenced by local contextual factors. In the domain of antecedents (barriers), electricity instability and infrastructural challenges (93.3%) and high initial cost (86.7%) were identified as the strongest obstacles. In the domain of components (drivers), locally perceived usefulness in electricity management and stability (80%) and trust in local importers and after‑sales services (73.3%) emerged as the most critical determinants of adoption, effectively substituting the traditional construct of perceived ease of use.Finally, the most significant outcomes of adoption were reduced operational costs and energy savings (86.7%), followed by gaining social credibility and prestige (60%). This study proposes a localized technology adoption model that emphasizes “survival‑oriented usefulness” (overcoming infrastructural deficiencies) and “perceived risk reduction” (through local warranties), rather than comfort or ease of use.

Original Article (Quantified) Other topics related to business management andEntrepreneurship

Presenting a Smart Model for Sustainable Exploitation of Cultural Heritage with an AI-Based Creative Economy Approach

https://doi.org/10.22034/jvcbm.2026.603717.1847

Abbas Hedayati, Esmaeil Kavousi, Leila Bagheri Nezamabad, Nader Mohaghegh, Amir Mohsen Madani

Abstract The purpose of this study is to present an intelligent model for the sustainable utilization of cultural heritage, with a focus on the creative economy and AI-driven museology. In terms of purpose, this research is applied, and regarding the methodology, it is quantitative. The statistical population consists of employees of the Ministry of Cultural Heritage, Tourism, and Handicrafts, numbering approximately 1,500 individuals. The sample size was estimated at 305 based on Cochran’s formula, and sampling was conducted using stratified and convenience methods. Data collection was performed using a researcher-made questionnaire. Following data collection, statistical analysis was conducted at two levels: descriptive analysis (using indices such as frequency, percentage, and mean) and inferential analysis (confirmatory factor analysis), utilizing SPSS 22, Lisrel 8.54, and Excel. The significance of the coefficients and parameters obtained for the dimensions of the intelligent model for sustainable utilization of cultural heritage, based on the creative economy and AI-driven museology, confirmed that all coefficients are significant. The findings from the dimension analysis indicate that among the components of the intelligent model, the dimension of “Expanding Digital Museology” holds the highest contribution (0.94), while the dimension of “Creating Innovation and Creativity in Tourism” holds the lowest contribution (0.73) in explaining the model for the sustainable utilization of cultural heritage based on the creative economy and AI-driven museology.

Original Article (Mixed) business management

Developing a Model for the Adoption of Generative Artificial Intelligence in Marketing Decision-Making and Business Development in Companies

https://doi.org/10.22034/jvcbm.2026.590334.1786

Mostafa Kolahdoozi

Abstract The rapid advancement of artificial intelligence (AI) technologies and the increasing role of data in organizational decision-making have made AI adoption in supply chain management an important research topic. This study examines the factors affecting managers’ behavioral intention to use AI in supply chain decision-making. The Unified Theory of Acceptance and Use of Technology (UTAUT) was adopted as the theoretical framework and extended by incorporating information quality, perceived privacy, and uncertainty avoidance. This applied study employed a descriptive-survey design. Data were collected from 384 managers and experts in companies located in Tehran using a structured questionnaire and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicated that performance expectancy, effort expectancy, peer influence, facilitating conditions, information quality, perceived privacy, and uncertainty avoidance all had significant positive effects on behavioral intention. Among these factors, uncertainty avoidance and information quality showed the strongest effects. The findings highlight the importance of reducing uncertainty and providing accurate, reliable information to facilitate AI adoption in supply chain management.

Original Article (Qualitative) Entrepreneurship

Identifying the Dimensions and Drivers of Value Creation in Sustainable Business Models Based on the Circular Economy in Iran’s Oil Industry

https://doi.org/10.22034/jvcbm.2026.588935.1777

Zohreh Estakiorkani, Tohfeh Ghobadi Lamouki, kambiz hamidi, Behrooz bayat

Abstract The aim of this study is to identify the value-creating dimensions and drivers embedded in sustainable business models based on the circular economy in Iran’s oil industry. In terms of purpose, this research is applied, and in terms of implementation, it is qualitative in nature and follows an exploratory strategy. The statistical population comprised 12 managers, experts, and specialists familiar with the fields of circular economy, sustainable business models, and Iran’s oil industry, and the participants were selected through purposive sampling. Data were collected through semi-structured interviews. Thematic analysis and MAXQDA software were employed for data analysis.The findings revealed 105 basic themes, 21 organizing themes, and 7 overarching themes. The overarching themes include economic value creation, environmental value creation, social and organizational value creation, sustainable business model, circular economy drivers, implementation challenges, and the requirements for transitioning toward sustainable value creation. The results indicate that increasing resource productivity, reducing life-cycle costs, recycling and reusing materials, developing circular services, innovating business models, expanding inter-organizational collaboration, and leveraging digital technologies are among the most important factors contributing to sustainable value creation in the oil industry. By contrast, infrastructural limitations, cultural challenges, high initial costs, and the absence of supportive policies are among the main barriers to implementing the circular economy in this industry.Based on the findings, moving toward sustainable business models grounded in the circular economy can enhance the sustainability and competitiveness of Iran’s oil industry by improving resource productivity, reducing environmental impacts, and strengthening corporate social responsibility.