فهرست مطالب

دانش حسابرسی - سال دهم شماره 1 (پیاپی 39، تابستان 1389)

نشریه دانش حسابرسی
سال دهم شماره 1 (پیاپی 39، تابستان 1389)

  • 136 صفحه، بهای روی جلد: 45,000ريال
  • تاریخ انتشار: 1389/05/12
  • تعداد عناوین: 7
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  • Gholamhosein Mahdavi, Seyyed Ruhollah Mousawi Nezhad Page 4
    While it is obvious that Information Technology (IT) has a great and quick impacton human's life, it is essential to add that Electronic-commerce (e-commerce) as one ofthe consequences of IT has been effective on various aspects of an organization despiteits defects and benefits. Nowadays, organizations have to adjust themselves to thee-commerce's technologies, for the sake of increasing efficiency and being economicalin their expenses as well as to adapt themselves with variable conditions of technologyand maintenance of competitiveness.In this regard, auditing has a sensitive position as the creditor of organizationsfinancial reports. As such, to perform their duty appropriately in the e-commerce context,auditors are required to change their perception with regard to auditing and obtaining thenecessary technology skills in these contexts.The purpose of this study, which has been done in archival method, is to identifyopportunities, risks and effects of e-commerce in auditing and auditor's practices in suchcontexts. Moreover, the study intends to have a brief look at the continuous auditing asa solution for the auditors in the e-commerce era.
  • Mohammad Arabmazar Yazdi, Mohammad Hossein Safarzadeh Page 24
    Nowadays public heritages such as national parks, art galleries, museums and soon are required by professional accounting standards in various countries to be valuedand included in government financial statements as assets. This paper challenges theappropriateness of such an accounting treatment in relation to the SAC No. 3 definitionof assets and liabilities. It is argued that these facilities are public goods, and thatcommercial accounting principles should not be applied to them. The article explainswhy commercial accounting principles are irrelevant for public heritage facilities andwhy commercial valuations are irrelevant and unreliable if applied to them. Finally, it isstated that these facilities are assets held in trust for the nation by government and hence should not be included in its financial statements.
  • Ahmad Modarres, Abbas Talefard Page 39
    In the present research, the impact of the off balance sheet activities (with twoindexes of noninterest share income and sum of the off balance sheet activities) on thebank’s returns (with two indexes of return on asset ratio and return on equity ratio) wasanalyzed using the data of 10 commercial banks including 6 governmental banks and4 private banks within the period of 2001 to 2008 and the results showed that the offbalance sheet activities have generally a significant impact on the bank’s return.The impact of the off balance sheet activities on the total banks’ risks index (withthe index of sum of net interest income variance and noninterest income variance) wasevaluated, as well and the results showed that this relation is completely considerable.The results of this research generally show that the off balance sheet activities havea significant impact on bank’s return which is caused bank’s growing trend toward theseactivities, although these activities increase the banks’ risks because they are unstable,despite the traditional banking activities.
  • Javad Ghadimpoor, Mohsen Shirpoor, Ali Tarighi Page 58
    The most basic environmental characteristics of governmental activities whichare included agency form of government, differentiating the trinity powers and lackof exchanging relationShip between providing Financial sources with presentableservices of government Show that assessing the performance of administrativeauthority require to use criteria and indices which they insure to the nation and theirlegal representatives about accessing for predetermined and approved goals.thereforethe conception of public accountability has been concerned as an appropriate criterionand scale to assess the governmental performance so that according to The Gcl ofGASB " The basis of governmental financial reporting is accountability".Therefore theperformance based budgeting(PBP)which is based on accountability is appeared as anappropriate tool for government in satisfying their accountability function.As a results itis a national necessity.In other words; since one of the basic objectives of managementaccounting is cost management and control so that both are achieved only under theprecise measurment and computation;Therefore the performance based budgeting bycomputing the precise cost of target plays critical role in facilitating and smoothingthe way for utilizing the progressive management accounting techniques for exampleABM, ABC,BSC and etcetera.Therefore it is appeared as a starting point of utilizingthe management accounting techniques in public sector. Hence this article has reviewedperformance based budgeting from tow point of view; the tool of public accountabilityfor government and the starting point of utilizing progressive management accountingtechniques in public sector.
  • Asghar Mobarak Page 73
    Effects of institutional factors on economic growth in Islamic countries (with emphasis on economic corruption in Iran) " Asghar mobarak (expert of international Trade)The different models of economic growth especially the neoclassic ones viewed thedisparate economic growths as the resulting from differences in economic factors such ascapital (physical and human) and productivity. However, the difference in accumulationof capital and productivity are themselves rooted in factors that institutional economistsintroduce as the instructional structure of any country.They don’t deem lack of capital or labor force as the main reason for low income percapita in the undeveloped countries. As a matter of fact, in their opinion, it is the lack ofappropriate institutional grounds for productive economic activities and accumulation ofcapital that they refer as the main reason for that. Most of the empirical studies conducted assess the impact of Institutions on economic growth as positive. In the present study, we have delved into the institutional factor as an economic factor on economic growth. The institutional factor is includes the ruling institutions (the right to express views and respond, political stability, controlling corruption, rule of law, the quality of bureaucracy and the effectiveness of the government) and is separately examined in the present article for the designated Islamic countries of Egypt, Iran, Turkey, Saudi Arabia, Malaysia, Indonesia, and Kuwait with different levels of development in the 19802005- period, using the combined Data method. The results show that the degree of effectiveness of Institutional and governance factors in countries like Iran, Egypt, Turkey and Indonesia is less compared to other countries.
  • Saeed Abdi, Mohsen Zaree Page 102
    In order to gain assurance of achieving the anticipating aims, successfulaccomplishment of activities in all areas, preventing any embezzlement, fraud, ormisuse of resources and assets, and also fulfill the responsibilities of accountabilityfor activities carried out, managers of state and private sectors design and implementthe internal control systems. Regarding to the high volume use of the public resourcesin state sectors and the government's responsibilities in utilizing and conservation ofsuch resources and its accountability, designing and implementation of internal controlsystems in state sector proves significant. Current paper is one applied kind researches,and has been carried out as a case study in state organizations of Zanjan province. Thepurpose of the research is not to apply the limitation theory in state organizations, butto discuss topics related to that and get acquaintance with significance of identifyingthe limitation and barriers of a system, and implements the limitation theory though inthe system as the following step. Methodology, from the point of nature and content, isof descriptive and conductive type. Findings suggest that effective practical training ofthe financial staff, internal control regularities, and expert labor force prove as the trialconditions to accomplish the internal control effectively.