پژوهشنامه علوم انسانی و اجتماعی
پیاپی 8 (بهار 1382)

This paper examines a cost and performance measurement system that integrates the Activity-Based Costing (ABC) with the Economic Value Added (EVA) as value-based financial performance measure. The integrated system ABC-and-EVA includes the rate of resource consumption, but it also considers activities capital demand by cost ofcapital. In this paper express initialy recent advances in Activity-based costing and role of Economic Value Added in the new economy as tool strategic management in new business inviroments and object and motivation for implementing ABC-and-EVA system in firms. Procedure by before researchs in this subject. Then describe methodology andFurthermore, the findings from researchs show that cost information Activity-based costing system alone lead to distorttions and sometimes make poor decisions. The integrated ABC-and-EVA system will provide informations that the reliability of cost information considerably increases and mainly to improve strategic decisions and more business performance effectiveness.

In the past two decades, a number of well developed countries have made important contributions to the development of accounting and financial reporting system. Most of new accounting systems are designed based on accountability concept. The governments of these countries are going to use accounting and financial reporting system as a tool for governance. Countries like USA, England, Australia, New Zealand and Canada undertake much needed reform of their governmental accounting, and have developed their systems based on the result of the researches, done in these countries.One of the most important developments in the governmental accounting in the last years of the 20th century is issuing and implication of GASB statement No.34 that has resulted in a new model of accounting and financial reporting for state and localgovernments of the USA.The purpose of this paper is to analyse the key elements of GASB statement No.34 that has been sought to strengthen governmental accountability including financial accountability as well as operational accountability.

This article reviews the validity of accounting researches in last Decade. The assumptions of these researches are based on complete and efficient market, which are not valid in Tehran stock market. The basic.Assumption of the equality of prices and values of stocks is not true. Therefore the researches should investigate the naive investors behaviors, the arbitrage process, and the government control on capital market.The Iran securities market is not efficient. The macro economic variables and government intervention in capital market are more relevant factors affecting on the prices of the securities. In such condition the normative approach may be more useful than thepositive approach

This paper has ofered a brief look at various bankruptcy theories and introduced a new theory for explaining corporate Failure. The proposition here is that bankruptcy results from something more specific and recognizable than managerial incompetence.Bankruptcy is The result of a corporaton’s Failure to adequately satisfy the demands of the various parties which have a stake in the firm, some interest in the firm’s sucess. These groups includc stockholders, creditors, employees, suppliers, customers, government, and management. Managemant is given the assignment of controlling these various constituencies; it must satisfy the demands to extent that no group of stokeholders takesdefensive action which impairs the firms ability to survive. The interests of each party and possible defensive actions were outlined as were some Financial ratios which might be useful in signalling deterioration of cantrol. At The end We suggest some recomendationsfor future reserch.

Tax reform programs in almost all countries around the world have been recently Concentrated on value added tax (VAT). According to recent data more than 120 Countries with population around 4 billions (70% of the world population) are Currently using VAT. In 2001 governments’ revenue from vat was approximately18000 billion dollarsnamely, around 25 percent of total governments’ revenues. In Iran, due to low ratio of tax to GDP and government revenues after parliament Approval and elapsing a transition period of about 2 years vat will be implemented in 1384.The purpose of the present paper is to deal with the role and the importance of Accounting and especially accounting system in performing vat in Iran, To do so, After evaluating the features and advantages of vat and reviewing the experiences Of countries around the world we will concentrate on the important role of accounting In right determination of tax under different computing methods, ways avoiding Tax evasionand achievement of government proposed tax revenue, education of Experts and corporations’ owner in careful recording of all transactions as well as The necessary control to improve the efficiency and approving the computations And items related to buying and selling. According to above discussions it is argued that an appropriateaccounting system can be considered as a necessity condition for a successful implementation of vat in Iran. Therefore, it is recommended that accountants bear the responsibilities and be Prepared to help to satisfy the necessary conditions for a successful performing of Vat in Iran.

When we entered in 21st. Century, accounting education remained in the last one. It seems to accounting education didn’t match itself with the big socioeconomic and information revolutions. The entire world had been called 1980s as “Information Revolution Age”, so what were the effects of this important revolution on accounting education? On the course titles or course chains in accounting curriculum? All of theeffects of this revolution on accounting educaion can be limited to books with some special problems in spreadsheet environment or CD accompanied books or the textbooks with websites. What about new course titles or new approaches to teaching? Really nothing. We can suppose we want to make a revolutionary curriculum, which is neededfor information age. So, what we must consider for this revolutionary curriculum? Main functions that are supposed that accountants must do today can lead us to the proper curriculum. If we add to these functions the need for dynamic improving of accounting science, then it will be better to follow for designing the optimum course titles. Forfinding the best results, we must follow the steps of strategic planning. These steps are defining the mission, scanning the environment (internal and external), determining the goals, formulating the strategies (the main ways for reaching to the goals) and finally designing an operational plan for implementing strategies in an optimum timeschedule. In this article a strtegic approach to finding the new curriculum for accounting is described.

This paper aims to contribute to our understanding of the Environmental Management Accounting (EMA) by explaining the conceptual framework of EMA. With the emergence of environmental accounting in the last two decades, various perceptions of the conceptof environmental accounting have been developed. Increased emphasis upon EMA systems are largely required by the management in need of information to help them achieve goals of their various organization segments. Development of a general framework of EMA can offer a way forward for management seeking to adopt EMA systems. According to the different types of information related to corporate environmental aspects, environmental accounting is considered to consist of monetaryenvironmental accounting and physical environmental accounting. Thus, EMA framework should cover both monetary environmental management accounting (MEMA) and physical environmental management accounting (PEMA). Additional dimensions of EMA toolshave been emphasized (such as past-oriented vs. future oriented) in this paper.

This article investigates the evolution of the “Balanced Scorecard” in order to determine its applications in managerial. This evolution can be studied in three generations. In first generation, which has started since 1992, the balanced scorecard was use as a “technique for performance evaluation”. In the second generation, which has startedsince 1996, the balanced scorecard was employment as a “strategic management system”, and in the third generation, which has started since 2001, in addition to previous applications, the balanced scorecard has been used as a “framework for organizational change”. This study concludes that the “balanced scorecards” is one of thelatest phenomena of the 20th century and its useful effects in the future in such areas as goal congruent, planning customer satisfaction, increasing the shareholders value, performance evaluation, etc. will be emerged. Despite of its advantages, vision determination, access to stated goals and objectives, identifying competitors, customers and internal techniques are extremely difficult and costly. Therefore, the advantages & disadvantages of the balanced scorecards should be analyzed by the cost / benefit framework.