نشریه حسابداری و منافع اجتماعی
سال پنجم شماره 2 (پیاپی 17، تابستان 1394)

Performance management system, corporate governance practices, and entrepreneurial activities are important determinants of organizational performance. This study seeks to theoretically examine the determinant factors of the effectiveness of these practices in creating value and achieving a high performance. More specifically, the study provides a contingency framework for the inter-relationships between Value-based management as a performance management system, compliance to corporate governance codes, corporate entrepreneurship, and performance. The study contributes to the literature.
Based on this theoretical framework, balance between environmental factors and the implementation of Value -Based Management is caused to improve corporate governance practices, increase corporate entrepreneurship and access high organizational performance. Also the study provides a framework that some mechanisms of corporate governance can have negatively effect on corporate entrepreneurship and corporate governance practices and Value-Based Management (VBM) can decrease this negative relationship.

Clear feature of today's world is rapid changes in information technology and increased competition in commercial transactions. Affected this changes, Universities slowly becoming institutions that established alphabet of business requirements in itself. In the past, governments and universities were the key actors of financial roles of educational system, but todays, market as the third side of this triangle is playing role. In fact, the changes are arising from the combination of greater autonomy and accountability of universities. The use of modern financial management tools, such as Full Costing Implementation is solution for help universities to playing their accountability roles. In our country also in addition to the changes from independence of university, accordance to the fifth paragraph of Article 20 of the Law of Economic, Social and Cultural, implementation of costing system has been required in universities. The purpose of this study is surveying implementation Full Costing method in universities.

Corporate governance is set of internal and external control mechanisms that establish balance between stockholders with needs and authority of board of directors. Poor corporate governance can increase the probability of corporate failure or bankrupt .The present paper aims to investigate the relationship between some mechanisms of corporate governance and bankruptcy. The purpose of this study, investigating relationship between some of corporate governance mechanisms with bankruptcy probability in companies listed in Stock Exchange. The research sample consisted of 115 companies, including 40 distressed companies and 75 healthy companies that is selected among companies listed in stock exchange at time period 1387-1392 and hypothesis testing is done using of logistic regression. In order to study the effects of simultaneous variables on the dependent variable, in addition to separate regression overall regression was estimated. Results indicate that among five studied mechanisms of corporate governance included type of audit's report, amount of board of director’s reward, institutional ownership and independence of board of directors are negatively related to bankruptcy possibility but no significance relationship between size of board of directors and bankruptcy possibility was found.

This article introduces some accounting theories that few researchers have addressed. In general, these theories are called “critical accounting theory”. The main feature of these theories is that, all of them are regarded accounting as a social science and believed the fact that scientific method (as a research way) in covering all the requirements of the accounting research has some notable limitations. Along with offering some of the most important ideas of each theory, we present some accounting researches in compliance with any theory.