نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 5 (بهار 1392)

Several new techniques of management accounting under three major titles: cost management, strategic management and management accounting in new organizations. This development is now commonly known as management accounting change. To learn about management accounting change, some would tend to concentrate only this new development. To define management accounting in terms of three views: technical-managerial, pragmatic- interpretive and critical-socio-economic.
Also in this studying, we identify three distinct schools of thought that fall under the broader heading of critical management accounting research: -political economy of management accounting -post-modern perspective, mainly foucaldian perspective -Habermasian or Frankfort schools “critical theory” .

If when sell is increasing, general and administrative expenses (SG&A) are out of the management control and there is not purpose for the expenses, it can show inefficient management and will have a negative effect on future profitability. Inversely, if these expenses are under control and following a purpose, by creating intangible assets and cost stickiness justification, its increasing can indicate positive effect on future profitability, thus SG&A will have information content. The research assessed information content of SG&A ratio assessed by its effect on the indicators: future operating earnings per share, sell, cost of goods sold and operating efficiency. The research is based on the 100 active firms listed on Tehran Stock Exchange (TSE) for the period 1380 to 1389 and Fama-MacBeth (1997) regression and the Results show a significant relationship between SG&A and the indicators.

In this research, the attempt is to see whether it is possible to associate the management forecast bias of earnings to conservatism accounting. In this respect, the net assets book value to their market value ratio (BTM) has been used as a measure for conservatism and the difference between actual earning and forecasted earning as a measure of management forecast bias of earnings. By using linear regression between two mentioned measures, it has been concluded that there is a positive associate between the level of conservatism and management forecast bias of earnings. Totally this result explains that conservative accounting acts as a substitution for the management forecast. In fact due to its nature of on time disclosure of bad news, the conservative accounting reduces the information asymmetric between the management and stockholders as well as legal risk of management. Therefore considering the conservative nature of accounting, there is less temptation for the management to deliver earning forecast in a way that is more accurate.

This study provides evidence for the relationship between working capital management and cash holding companies listed in Tehran Stock Exchange. To test the relationship between working capital management and cash holding used multiple linear regressions. For this study, 16 variables were used and three hypotheses were formulated. The sample consisted of 45 firms during the period 2005 to 2011 is 6 years old (in terms of number was of observations 270).
Results indicated that, "The Days of the Sale of Inventory (DSI) with cash holding had not significant relationship" and also "The Days of Sales (DOS) with cash holding had not with the significant relationship". "The Days accounts Payable (DPO) with cash holding had relationship weak significant. The study also examined other variables, and the results show Opportunities for future growth, cash flow ratio, ratio accounts receivable to total assets, and accounts payable to total assets ratio of cash holding direct relationship, but a weak significant relationship exists and the linear relationship (direct voltage) exists. "And the maturity date of the debt is inversely relationship with cash holding. Between variables, firm size, financial distress, financial leverage, debt to banks, cash assets, the ratio of in ventory to total assets, cash conversion cycle, there was no relationship with cash holding.

Nowadays, Knowledge Management is considered as one of the newest and most important topics in management. Most of organizations apply Knowledge Management for evacuating mental capitals of their employees (Mehrali Zadeh, 2009). This research, with purpose of studying on knowledge management status in Committee District of Ministry of Sciences, Research & Technology and presenting strategies for its promotion, and also by considering status of Knowledge Management quintuple components including:. From the viewpoint of nature this research is descriptive-geodesic and is an applied research. Statistical society includes members of Faculty Board and Committee District Experts of Ministry of Sciences, Research & Technology that are 594 persons. For collecting information incontestable questionnaire is applied. Data analysis has been performed through t- student, variance analysis tests and Duncan’s moderate duplicate and also Spss and Statistica 6/0. Validity of this questionnaire has been confirmed by guide and counselor professors and some of specialists in this field and its corrections have been regulated after gaining their viewpoints. Reliability of this questionnaire has been computed by Cronbach's alpha test and point of 0.961 shows its high reliability. Findings gained according to variance analysis and Duncan’s moderate duplicate tests in this research show that Knowledge Management status in researching, technical, and also cultural and social deputations in comparison with other deputations is in appropriate state. Knowledge Management status in Minister’s departments and student deputation is in middle level and educational, administrative and financial deputations and resources management department about executing Knowledge Management is in inappropriate state. Accordance with these findings, establishment and disassembly of Knowledge Management in Committee District of Ministry of Sciences, Research Technology helps to achievement of organization goals and vocatio .

In this research, we examine the effect of company’s free cash flow on financial reporting conservatism. Jensen (1986) argues that as free cash flow increases, interests conflict of managers and shareholders increases, increasing the severity of agency problem between managers and shareholders. conservatism is one potential mechanism to address these agency problems. Thus, our prediction is that as free cash flow increases, the severity of agency problem increases, increasing the demand for conservatism. In this research,we examined 109 companies (763 firm-year) accepted in Tehran Stock Exchange (TSE) and found evidences consistent with our prediction. We thus provide evidence of a demand for conservatism from the firm’s shareholders .

In this study the impact of information quality on liquidity risk and market risk has been assessed. Information are asserted as qualified when it decries uncertainty and wrong choices as company’s transactions are happened. Used criteria are to assess the accuracy of the information quality of earnings, accruals quality and overall quality. Study sample included 44 companies listed in Tehran Stock Exchange during the period 1383 to 1389. Results are showing earnings accuracy effect on liquidity risk when accruals quality and total quality do not effect on liquidity risk. Also, data quality has no impact on Market risk.

Productivity is the achievement of useful and effective employing of resources that by this way we can have a true understanding of the consumption of resources considered in budget. We also can take benefit from its consequences for efficient spending of the resources in the future. The budget resources in the framework of the approved plan is of the resources management tools that is applicable to research budgets.
Research management of practical and research foundations including universities in line with promotion of the quality and quantity of research functions has found different importance in comparison with the past that has appeared the necessity of budget schedule.
The present Article is the result of descriptive research of explorative type based on library method that its goal is identification and compilation of selected indexes of productivity assessment of research budgets. The result of the study presents sufficient evidences for identification of criteria for assessment of research budget productivity that its consequence is the introduction of selected indexes.

The different responses of investors about earning information cause different response will to market. The original purpose of this research is investigation the relationship between earnings management and earnings response coefficient. Financial analyzers believe that earnings management measure based on discretionary accruals. In this research, the Jon's modified model is used for measurement of earnings management and Ohlson's valuation model is used for measurement of earnings response coefficient. Statistics population research inclusive listed companies in Tehran Stock Exchange and sample statistics includes 154 companies over the period 2007-2012. By using the panel regression analysis, several models have estimated and hypothesis has examined. Results show that there is negative and significant relationship between earnings management and earnings response coefficient. Also earnings response coefficient in companies that manage the earnings is more than companies that do not manage the earnings.