نشریه حسابداری ارزشی و رفتاری
سال یکم شماره 2 (پاییز و زمستان 1395)

Islamic accounting is an information system that reports the dimensional values of financial and non-financial events occurred in the economic unit, with a focus on Islamic principles. The aim of this study was to evaluate the impact and effectiveness of Islamic accounting dimensions using the DEMATEL technique. The present study is a combination of qualitative and quantitative studies. The subject of the study was reviewed through questionnaires from 14 experts in the field of Islamic accounting in 2016. The results showed that all aspects of Islamic accounting extracted from the research of Dianati Deilami et al (2016) have interacted with and mutual influence on each other. Results also indicated that the criterion of "disclosure of information in the field of compliance with the Sharia" has the most impact and the criterion of "Disclosure of information in the field of worker's rights" has the highest rate of effectiveness. In addition, the measure of "disclosure in the absence of financial fraud" has the most interaction. The most important finding of this research is that the given dimensions are involved in an "interactive process", i.e. the components have had an impact on each other and have interacted with each other as well. As a result, in order to pay attention to Islamic accounting we cannot consider only one of the dimensions mentioned above and ignore the others. Therefore, it is necessary to consider all aspects of this model to promote Islamic accounting, maintain the balance and strengthen all components simultaneously to be able to get the best performance.

Unethical behavior in the company’s earnings management can be a moral failure. Hence, the present study was to investigate the relationship level of rreligiosity managers to examine earnings management behavior. The study was an applied and the method of data collection, research type is descriptive research. The different categories of descriptive study are correlational study. The study sample to financial managers of listed companies in Tehran Stock Exchange that first 165 of them were selected through elimination sampling and finally 110 of them responded to the questionnaire study, for example, the study has been finalized and in the years 1388 till 1394 were analyzed. Required data were collected using questionnaires and analyze financial statements and the method of multivariate linear regression was used. The results showed that the level of rreligiosity directors and management benefit accruals and there is a significant negative relationship. In contrast, between level of rreligiosity managers and there is a significant positive relationship managers and real earnings management. Results show that managers with higher levels of religiosity special attention to the management of real benefit accruals to manipulate the show. The results suggest that social norms spiritual mechanism to reduce conflict creates dealers as well as external monitors on the company is low, Acts as a mechanism to monitor the conduct of the Company’s reporting. Hence it can be concluded that the level of rreligiosity managers is one way that can create value for the company. Also, research shows that spiritual beliefs and religious leaders play an important role in their decision.

Financial managers as a part of human capital of organization have an important role in the presentation of information and transparency of entity’s information environment. They use the disclosure as a tool for doing of their responsibility and work commitments. We expect that personal character and attributes effects on the disclosure quality. In this reasoning the main purpose of this research is an investigation about the impact of personal self-control and religious commitment characters of the financial manager of TSE on the disclosure quality. For this purpose, we measure self-control in 1393 by the Tanji and religious commitment by Khodayarifard and other questionnaire and analyze data based on path analyze method. Findings shows self-control effects on the disclosure quality, but religious commitment does not effects on the disclosure quality. This finding helps to the literature of determination of disclosure, also helps to the organizations in hiring of the qualified managers.

Whistle Blowing about corporate wrongdoing can reduce corruption scandals. Machiavellianism as a one of the moral system's component, affecting the individual's behavior. This study examined the influence of Machiavellianism as a behavioral characteristics on the auditor's whistle Blowing. The sample is consisted of 385 auditors working in both the public and private sectors in 2015. Data were collected through questionnaires. Structural Equation Modeling (SEM) using LISREL software used in order to data analysis. The findings show that auditors with the high level of Machiavellianism, will have a lower tendency to whistle blowing. The severity of the impact increases by their perceived seriousness of the act in question, perceived personal costs of reporting and their Perceived personal responsibility to report. The results of this research provide useful information about the factors affecting the auditor's whistle blowing that can be used to plan for the development of professional ethics rules

The aim of this study is to provide a comprehensive model for economic Decision in a laboratory environment with a behavioral approach. This study attempts to evaluate the existing empirical evidence, In a controlled test environment and the attitudes of people towards risk with respect to the timing of payments made to measure and The profitability of models of inventory management in terms of acceptance or avoid risk, on the behavioral approach. This research is in the field of positive research and the method of laboratory research (using a controlled environment).
Payment plans and managers risk preferences is effective on the decision-making process of optimal order level. The research model presented in this study is based on behavioral models based on triple risk preferences and three payment plan in whole nine behavioral models that were compared with classical regression model. The end result of paired sample t test showed that Behavioral models developed in this study is more predictive than the classic model and also the end goal of research is Behavioral model developed in this study leads lower opportunity cost than classical models and also Order level inventory profitability is increased.

Given the importance of performance measurement systems in organizations, which is based on some shared values and assumptions called organization culture, the aim of this study is to articulate and test the direct and indirect relationships among organizational culture and two attributes of Performance measurement systems (PMS), namely the diversity of measurement and the aimed of use in companies listed on Tehran Stock Exchange in the period 2015-2016.
The results of a survey reveal that Stability organization Culture has direct and negative affect on the diversity of criteria and Flexible cultural values has indirect effect on the diversity of criteria, through The aim of using performance evaluation system and top managers of firms reflecting a flexibility dominant type tends to use more performance measures and to use PMS to focus motivation, support strategic decision-making and communication purposes to a greater extent than top managers of firms reflecting a control dominant type. Flexible cultural values through The aim of use has the negative affect for communication purposes And positive affect for motivational on a diversity of criteria , while for stability dominant type the motivational purposes have negative affect on the diversity of measurement. The diversity of measurement may be attained greatest impact from flexible cultural values and motivational objectives.
Moreover, this study insight offers guidance as to the focus required in understanding culture organizational and the aimed of use Performance measurement systems as a basic phase of the procedure of diversity of criteria usage.

The goal of this research is to investigate the relationship between cost stickiness and corporate social responsibility (CSR) of manufacturing firms listed in the Tehran Stock Exchange. Financial performance is essential issue for firms and one of the important measures to control costs and increase profitability is recognition of behavior cost in response to changes in activity levels. At the same time CSR involvement requires costs. So be aware of how to handle the costs associated with CSR involvement to changes in the level of activity is important information for management decision. The data of 111 manufacturing companies during 10 years from 2005 to 2014 were collected and analyzed. To measure CSR, data envelopment analysis using DEA Solver software is used and to test hypothesis, the regression models and Eviews software were used. The research results show that is a significant positive relationship between CSR and cost stickiness and this positive relationship is related to cost of goods sold (CGS). Also the differences in the structure of CGS positively change the relationship between cost stickiness and CSR significantly. So that whatever the share of variable costs are less than fixed costs in the structure of CGS, it intensify positive relationship between cost stickiness and CSR.

In addition to consider company's interest and rights managers should consider people's welfare, comfort and their needs and wants in the community and involve in them as a moral issue for the company. On the other handmanger decisions and behaviors should notcause any harm, loss or damage for the community and its people. The purpose of this study is to investigate the relationship between social responsibility reporting and its aspects such as environment, employee welfare, social activity and energy consumption and the risk and value of company. We examined 276 year-company observations for company listed in Tehran Stock Exchange between 2013 and 2015. In order to analyze the data, we used significant multiple regression analysis through Eviews 8. The results showed that there is significant relationship between social responsibility and risk and value of the company.

Firm life cycle reflects a firm’s evolvement arising from changes in organization's internal and external factors. Recently, the rate of business change has increased dramatically, suggesting a bigger role for life cycle in the valuation process. At the same time, the recent financial crisis and the resulting losses that were incurred, have spurred additional interest in understanding the determinants of crash risk. The purpose of this study was to investigate the relationship between firm life cycle and stock price crash risk of companies listed on the Tehran Stock Exchange. The number 120 was chosen for the period 2007-2013. Combined data were used to test the hypotheses of the model. In order to evaluate the company life cycle, Dickinson (2011) pattern was used. According to this model, companies are divided to five stages: introduction, growth, Mature, Shake-Out and decline. The results show that crash risk is highest in the introduction and growth stage of the life cycle. While a significant relationship there no observed between other life cycle stages and stock price crash risk. The results showed that under conditions of high information asymmetry, stock price crash risk is more for the companies in the introduction and growth..