نشریه حسابداری سلامت
سال ششم شماره 2 (پیاپی 18، پاییز و زمستان 1396)

The subject matter of audit quality developed by American Institute of Certified Public Accountant (AICPA) in 1978 and fundamental incentives of relevant researches have significantly been taken into account since Cohen commission report. The purpose of this study is investigating the relationship between five dimensions of personality with reduced audit quality behaviors and role of gender in tendency toward the above-mentioned behaviors. This research is applied in terms of purpose and is descriptive-correlation regarding the data collection. Statistical population included auditors working in all ranges of auditing of audit institutes which are members of the Iranian Association of Certified Public Accountants (IACPA) and 384 people were selected out of them as a sample. Correlational coefficient and independent two-sample t-test were administered to analyze data. According to the results, there is a significant relationship between reduced audit quality behaviors and five dimensions of personality (neuroticism, extroversion, openness, agreeableness, and conscientiousness). In other words, individual personality impacts on the tendency toward these behaviors. Moreover, among the considered behaviors, reducing the amount of work done by an auditor less than what is reasonable for them and less time reporting are not distributed equally between male and female auditors and female auditors enjoy more willingness than the male ones. Personality is considered as an important factor in organizational and individual performance and if it is given attention individual’s performance and occupational health will be enhanced. Thus, individual characteristics are vital in enhancing organizational goals regarding both personality and gender

Businesses are increasingly developing and the essentials of survival in such highly competitive environment is making right and timely decisions requiring accurate, relevant, reliable and timely information. Hence, management accounting, as one of the main fundamentals of providing information needed for management, should be should keep up with developments. This study is exploratory survey and it is applied in terms of purpose and is mixed based on data. The statistical population consisted of all faculty members and Ph.D. students of accounting, members of Iranian Accounting Management Association, and experts in management accounting. To identify the driving forces of management accounting over the next 20 years, initially experts’ panel, an open-ended questionnaire and an interview with experts were administered and then fuzzy Delphi method was used for the final consensus. Experts were selected through judgmental snowball sampling and theoretical saturation. To analyze the results of the Delphi method, the binomial test and fuzzy Delphi were applied. According to the results, increasing demand for management accounting and balancing financial accounting against management accounting are the most significant and effective driving forces in the future. It is expected that management accounting finds its real status in the future and the same occurs for driving forces of rising customers’ expectations, customer orientation and an increase in the number of management accounting experts. All identified driving forces apart from bureaucracy and flattery-based administrative system were confirmed by the experts. In general, experts believe that the management accounting develops no appropriate status. It is suggested that officials and activists as well as all role-playing people should plan and attempt for improving the future of management accounting regarding the driving forces presented in this study

The aim of this study is to investigate the effect of some characteristics associated with the creation of different patterns of ethical decision making of financial managers. It evaluates the mental health of financial managers in the field of behavioral and psychological research as well as models including slippery slope behavior and compensatory behavior. This study was applied using descriptive-correlational design and field research. The statistical population consisted of 120 experienced and reasonable financial managers. The standard questionnaires were administered to collect data over the summer and the fall of 2017 and the analysis of variation was applied to test the research hypotheses. According to the results, promising and passionate financial managers accept unethical requests of senior managers less frequently and develop more ethical patterns of compensatory behavior. While, narcissistic and disappointed financial managers enjoy slippery slope behavior pattern and they increasingly admit unethical requests of senior managers to represent the unreal functions of the company much better. The results of this research help a better understanding of individual characteristics resulted in unethical decision making of under-pressure senior managers. In organizations, the degree of ethical behaviors may be developed and unethical decisions may be prevented by increasing the degree of hope, joy and passion

Public hospitals play a great role in people’s health maintenance. One of the major concerns of these centers is constant high quality activities alongside allocating resources efficiently. Meanwhile, examining the performance and studying the procedures and design of management accounting are required to achieve this purpose. It is a descriptive-survey research.The statistical population included financial and administrative personnel of public hospitals (n=25) in Gilan province and 138 people were selected through Cochran formula as the sample. The questionnaires were distributed among the sample to test management accounting design, management accounting application, management accounting satisfaction, and hospitals performance. Research hypotheses testing was done by structural equations modeling. The results indicate that there is a positive significant and direct relationship between management accounting design and application, management accounting design and satisfaction as well as management accounting application and organizational performance. Further, management accounting design develops a significant and indirect relationship with organizational performance through management accounting application. According to the properties of Gilan public hospitals a revision of the dimensions of their management accounting system is required with the purpose of undertaking their duties

  There are various factors impacting the individuals’ behavioral intention including accountants. Organizational commitment and organizational ethical values are among the things that seem to affect the whistleblowing intention of accountants. Accountants’ whistleblowing is considered as an ethical behavior and there is no exception in this regard. This survey research was designed and conducted with the purpose of examining that issue. It is a descriptive-survey research. The required data was collected by a questionnaire distributed among a sample of 266 accountants working in the public sector. The research hypotheses were tested through the correlation test. The research findings indicate that there is a positive and significant relationship between organizational commitment and the internal whistleblowing intention, while there is no significant relationship between the organizational commitment and external whistleblowing intention. Additionally, organizational ethical values ​​develops a positive and significant relationship with the internal whistleblowing intention and it has a negative and significant relationship with external whistleblowing intention. According to the results, organizational ethical values and organizational commitment affect the internal whistleblowing intention of accountants. Consequently, increasing the level of organizational commitment and improving organizational culture as well as organizational ethical values are considered crucial to raise the probability of whistleblowing by accountants.

Drugs are one of the strategic industries in meeting the basic needs of the society. In this vein, research and development activities have special place in this industry. Nevertheless, based on the agency theory, it can be expected that the management of the reporting entity would not be willing to bear such expenses because of the lateness and high risk of research and development activities. To solve this problem corporate governance policies can be highly effective in managing the agency issue and protecting the interests of the society.

This study is a quasi-experimental and it is considered as an analytical and applied study regarding its purpose and implications. The statistical population included 25 pharmaceutical companies listed on the Tehran Stock Exchange from 2005 to 2017 and multivariate regression model as well as the generalized least squares were administered to test the research hypotheses.

The results indicate that the board of directors’ independence and the ownership of institutional investors develop a positive and significant relationships with research and development expenditures. On the other hand, it was observed that there is a negative and significant relationship between the ownership of major shareholders and research and development expenditures.

The findings reveal that research and development policies of the companies are affected by corporate governance. Therefore, in order to provide an appropriate setting for research and development activities in the knowledge-based industries such as the pharmaceutical industry, it is required to pay more attention to corporate governance