مجله حسابداری مدیریت
پیاپی 23 (زمستان 1393)

Accounting information system as a subset information technology has been widely used because the acceleration of economic and social development of the communities However, the growth of productivity and efficiency of the financial and economic activities have focused special attention to this issue For this reason and because of the problems caused by lack of knowledge The dimensions of this type of system and non tangible damage for the lack of attention to the financial and accounting firms And the sensitivity of the directors and the beneficiaries, in this study we tried to assess the dimensions And factors influencing the success of their accounting information system. The effectiveness of any system of accounting information in order to effect a beneficial impact on the success of the system parameters, we rank According to the results of this study were that the Personnel, procedures, and guidelines, data and software has the greatest impact on the success of accounting information systems have been introduced.

In today's competitive environment, organizations are facing increasing complexity and dynamics of globalization. Therefore, organizations continue to face new challenges and to establish ourselves out of this challenge, will require more attention to developing and strengthening the skills and capabilities of internal that this The intellectual capital and organizational knowledge bases can be done to achieve better performance in the business world have used. Knowledge and intellectual capital as strategies for achieving and maintaining a sustainable competitive advantage for organizations is detected. However, recent studies have indicated that potential of damaging the organization's intellectual capital and value creation is the of "intellectual Liabilities. The aim of this study was develop a framework for introducing the concept of intellectual Liabilities (ILs) are the opposite of The intellectual capital. The aim of this study descriptive study was to provide a systematic framework for Identifying and measuring about the Intellectual Liabilities. Hence, In this study, the definition of how to identify and measure the concept of intellectual Liabilities was provided. The present results suggest that the potentials of The intellectual capital is the intellectual Liabilities that is destroying the value created by The intellectual capital. There is also this type of debt within the organization, reducing the value of the company, and more likely to cause financial ruin.

The thematic analysis of publications in scientific research - research in the field of accounting and finance, and Finance magazine America and compare them with each other using panel data models deals. This research aimed to assess the effectiveness of this approach content articles on the subject of accounting and financial publications. The population of eleven in scientific journal - Research on Accounting and six in scientific journal - Research funding during the period 1388- 1391 and compare them with 480 articles published in the magazine finance, During the years 2008-2011 is Using quantitative content analysis in research methods and statistical analysis and econometric methods are. The results indicate that significant but weak relationship between the number of journal articles published by Iranian accounting and accounting issues there. Iranian financial publications are also significant positive relationship between the number of articles published with financial issues there. In addition, a significant positive relationship between finance America's Approach publication in the magazine's finances there.

Conditional conservatism appears in prompt recognition of loss toward earnings that is so called asymmetric timeliness of earnings. The asymmetric timeliness of earnings could arise from other phenomenon which is called costs stickiness. Costs stickiness means that costs are increasing during the sales increase, but when the sales decrease, the costs reduction will not be as much as prior increase. However, information asymmetry leads to apply more conservatism in financial reporting, that this relationship is also influenced by the cost stickiness. This research aims to identify the effect of costs stickiness on conditional conservatism and Asymmetry Information. In order to attain the research purpose, 115 companies among the listed companies in Tehran Stock Exchange during the years 1382 to 1391 (2003-2012) were selected as statistical samples For data analysis and hypothesis testing, multivariable regression and compound data have been used. Findings of research signify that after controlling for the effect of costs stickiness, conditional conservatism will decrease, which means that a part of asymmetric timeliness of earnings model is due to costs stickiness. Results also indicate that there is a significant positive relationship between the information asymmetry and costs stickiness, which decreases the effect of information asymmetry on conditional conservatism.

International Federation of Automatic Control (IFAC) provides a framework explaining the development of management accounting based on a four stages ‘Evolution’ model including: 1) Cost determination and financial control, 2) Collection and Processing of information for planning and control purposes, 3) Business process and resources waste reduction, 4) Value creation through effective use of resources. In this study, we sought to understand the current standing of Management Accounting in Iran and the stage it revolves as per above listed four stages. Abdelkader and Luther (2006) with its proposed draft in several conferences and interviews with Management Accounting experts in UK; revealed that the resulted Cronbach's alpha coefficient from their studies stands higher than 0.63, which assignes 40 techniques, concepts and practices of Management Accounting to the four stages of development. In this thesis we studied the status of these 40 techniques in Iran. The first level, "Cost Determination and Financial Control", is being frequently used, however other levels are being used in a much lower degree. Two management accounting practices were found to be indisputably widely used, these are "A Plant-wide Overhead Rate" and "Performance Evaluation Based on Financial Measures". Seven Management Accounting practices were found to be used moderately ,Other management accounting practices are being used at a lower degree. The importance level of the first stage "Cost Determination and Financial Control" is moderate; however the importance level of following three stages is high. The importance of these stages from the lowest to the highest are as follows; the first stage, the second stage, the fourth stage and finally the third stage. "A Plant-wide Overhead Rate" as a management accounting practices, was shown to have lower importance. 14 management accounting practices were found to be moderately important including.Finally importance level of 21 management accountingpractices is high. The high priority techniques for implementation in organizations are: "Performance Evaluation Based on Non-financial Measures", "Classification of Costs into Variable and Fixed", "Performance Evaluation Based on Economic Value Added", "Benchmarking" and "Activity Based Costing".

It could be said that all the users of financial information attempt to predict future event with current information. The more value relevance of information would be lead to the usefulness of application of them in decision making. One of the items that attract the most attention of users is reported earnings. For application of relevant factor in decision making, earnings could be divided into sustainable and unsustainable components. The target of this research is examining the value relevance of company information. Our sample in this examination is divided into two groups: traditional and non-traditional, with use of this term, which company records their scarce resource investment in the form of assets and which record in the form of expense. In all the analyses, the earning is considered into sustainable and unsustainable separately. Also the association of economic condition with value relevance of information for a 7 years period (1384-1390) is examined. Our result show that separation of earnings into sustainable and unsustainable would increase the value relevance and the value relevance of non-traditional companies is also more than traditional companies. Furthermore, there was no significant relationship between value relevance and economic condition that was measured by the level of investment and growth expectations.

In order to content analysis of scientific journals of accounting published between 2009-2012, a research performed through content analysis by using a checklist. Results show that during researched years, about 1241 articles were published in mentioned journals, also it indicated a double and three-fold growth in the first years, and increasingly growth in the following years.
2871 authors have contributed that 2365 of them are men and 506 are women. About 48% of participant have Phd degree and 36% have MA degree. In scientific ranking, 31% are assistants,12% are assistant professors, and educators and professors stand in the next steps.
7% of articles have only one author and 93% are the results of grouping work. Among universities, Islamic Azad University with 571 articles stand in the first step and Tehran University with 571 articles in the second step. Also Rahnamay roudposhti, Rahmani, and Kordestani are known as the most prolific writers in this research. Although, 1299 of participants (45%) have not published only one article in a year. In the subjective area, most of the published articls (53%) are in the field of accounting, 27% in financial science and 8% in Auditing.