نشریه دانش حسابرسی
سال یازدهم شماره 2 (پیاپی 43، تابستان 1390)

In recent years, the amount of data created by banks and firms are increasingly grows.The massive amounts of these valuable data make analyzing of them to create preciousinformation so difficult. Techniques such data mining automatically, have depth affect onbusiness and knowledge management.The abilities of data mining tools such classifying and prediction cause applying it onbankruptcy prediction, going concern problem, financial distress prediction, managementfraud and estimation of credit risk and performance of firms. The purpose of this paper isabridged study about data mining and related research to showing the functions of it inaccounting and financial issues and then survey it`s potential research.

In these days, organizations take information technology (IT) outsourcing intoconsideration as a strategic decision which can create significant benefits for theorganizations, including decline of expenditures, increase of service quality, and accessto IT specialists. However, in some conditions, outsourcing confronts risks, and leadsto reverse and unexpected outcomes that can cause the organization to deviate fromits strategic way. These possible outcomes require the use of audit services to assuremanagers and investors of moving in right way.

in today sophisticated and rapidly changing world, performance auditing function isinevitable and necessary. In many years, performance auditing is common in the mostof public sector of countries. in these countries, specific legislation of performanceevaluation is considered component requirements. Organizations and audit institutionsof developed countries, including their National Audit Office along with performanceEvaluation in their audit reports are following the promotion audit situation andinclusion of different aspects related to performance assessment both quality andquantity. Australian National Audit Office(ANAO), the world’s most famous SupremeAudit Court that has significant activities in this field. the main purpose of this articleis to examine Performance Auditing in Australian National Audit Office(ANAO). Thisarticle reviews the stages and cycle of performance audits in this Court that will show thataudit performance in the Australian National Audit Office begin with Preliminary studyand identify key target over executive period of about nine months. this paper indicatethat the ANAO adopts a consultative approach to its forward audit program, which takesaccount of the priorities of the parliament, as advised by the Joint Committee of PublicAccounts and Audit, the view of entities and other stakeholders.

makers. The information plays constant role in business entities development.Accountancy and accountants as producers and verifiers of the information haveachieved to high rank in economy and industry. Nowadays and in comparison with pastperiods and according to economical evolution of countries, accounting estimates, riskassessments and professional judgments have been become more important. Economicgrowth have switched work force demand from entry-level accountants and auditorsto some ones who know how to utilize accounting information and how to generate,prepare and control information for users. Meanwhile, accounting education have aspecific importance that could not been ignored. Indeed, accounting information resultswill be a lever that will cause Improvements in society management and economicgrowth. One of the involved subjects in academic societies is the research and educationtrade off. Universities long lasting prosperity is depended on their abilities in researchand instruction planning which lead to optimizing and balancing potential and actualman power.

National Budget includes two basic pillars of Revenue and Costs. The first oneincludes 1-estimating of revenue 2- recognizing, calculating, and determining of revenue3- receiving of revenue, and 4- depositing of revenue. In the Iranian legal system, onlythe second and third stages have been subject to criminal protections. In addition thestages of 2 and 3 have not been subject to criminal protections completely.

Development of sciences was always gradual, and various theories have been judgedvia different discussions and investigations. In recent years interdisciplinary using ofMethods of different sciences has been common and has led to the introduction of different interdisciplinary courses. As a Developing discipline, in accounting, use of methods of other sciences to resolve its problems and difficulties was increased. Dickhaut et al. (2010) introduced a new branch in accounting, named "Neuroaccounting" that uses the methods of cognitive neuroscience to investigate the effects and relations of human brainbiological evolution on the emergence and continuation of gradually evolved accounting principles. In this paper, first some concepts and challenges of this theory were explained and analyzed, then views and suggestions of authors were represented. It seems that views of Dickhaut et al. (2010) about Neuroaccounting are not appropriate and accurate at all and more researches and investigations must be conducted about this issue.Of practical suggestions of this paper is the necessity of attention to study and introduce"Neoroauditing" as an effective and useful branch in accounting literature.

In last years the operational budgeting was a prominent change in the processof budgetary reform in states that by using the scientific method of costing andthe methodology of strategic programming, has given a powerful instrument togovernmental managers. In this case the activity-based costing(ABC) is one of thebeneficial techniques of costing that in the research had studied the investigation ofeffective factors on implementation of activity-based costing(ABC) method in operationbudgeting of government office province.The goal of this research is study of A Survey of Effective Factors on Implementationof Activity-Based Costing (ABC) Method in Operation Budgeting of GovernmentOffices(Case Study: Government Offices of Eastern Azerbayjan Province). For thispurpose performance based budgeting on the base of SHAH theory has been definedin 3 dimensions (performance assessment, employees empowerment, technicalempowerment), and in this direction 1 main hypotheses and 3 sub hypothesis has beenset. Statistical society of research is 120 employees of 35 state organizations of easternAzerbaijan province that are acting in organizational post accounting, financial managers,Auditors, budget specialist. Gathering data has been done by questionnaire containing30 questions and its validity is 0.905. Result has been calculated by descriptive statisticand inferential statistic, and by using z test and variance (ANOVA) analysis.The resultsin this research are:The government offices of the Province have ability for activitybasedcosting implementation in operation budgeting.