مجله حسابداری مدیریت
پیاپی 29 (تابستان 1395)

In the functionalism paradigm, management accounting is as a neutral instrument and symbolic device addressing fair representation and ontology derived from such a paradigm is the separation of facts from accounting practices. In the new paradigms originated from postmodernity, we achieve a performative approach under which accounting accepts the roles of making territory, mediatory, judgment and making up mind for the audience by creating cognitive boundaries that make room for social practices in economic and financial theory. In this regard, based on actant-network theory, management accounting is an actant in interaction with other actants in interconnected networks of individuals, organizations and markets that can cause changes in other actants and creative performativity can be a field for penetration and intervention, so political calculations can become manifest to persuasive arguments in management accounting ontology. In this paper, regarding a research based on philosophical, sociological and economic analysis, management accounting ontology is addressed emphasizing on performativity and actant-network theory and its three applications in the field of social responsibility, professionalism and accountability are also mentioned. The results show that Management accounting finds identity in network intelligent processes and in real networks cannot ignore the major role of virtual and position inevitable elements of “power and ideology”.

This study was aimed to investigate the relationship between managerial overconfidence and cost stickiness at the Tehran Stock Exchange. The statistical population consisted of 127 companies trading at the Tehran Stock Exchange from 2009 to 2013. In order to separate cost stickiness as a dependent variable¡ the variables of general and administrative cost stickiness¡ cost of goods sold¡ and selling and distribution costs were used. According to the results¡ it can be concluded that managerial overconfidence has a significant positive relationship with general and administrative cost stickiness¡ selling and distribution costs¡ and cost of goods sold. In other words¡ the lower managerial confidence is¡ the lower cost stickiness will be. The results also indicated that combining the variables of sales intensity¡ sales¡ and managerial overconfidence as well as sales intensity¡ sales¡ and representation theory had no significant impact on selling and administrative cost stickiness¡ cost of goods sold¡ distribution¡ and sales.

This study investigates the relationship between social conservatism and earnings management from behavioral approach. Social conservatism refers to the preservation of ancient traditions of community. The research method is descriptive and it's instrument is questionnaire. Hypothesis testing has conducted by multivariate linear regression. The results of the study show that social conservatism have a significant and direct relationship with opportunistic earnings management. Also, the evidence of this research shows that the levels of social conservatism of males are more than females. Job rank and work experience have not any significant relation with opportunistic earnings management.

Economic value added is a fundamental measure for performance evaluation and determination of firms’ value .On the other hand Economic value added Spread is a measure that counteracts the different firm size effects and compares the economic profitability of firms regardless of their different amount of capital. Economic value added Momentum calculates the proper amount of sale by determining EVA after deducting operating and financial costs. The objective of this study is to examine the effect of EVA Spread and EVA Momentum on stock return and compare these measures. 133 firms were chosen from Tehran Stock Exchange (statistical population) over years 2008 to 2012. Multiple linear regression models were used for analyzing data. The statistical method is panel data. Eviews and SPSS software were used for analyzing data. The results showed that all two variables have direct and meaningful relationship with stock return. EVA Spread is the most effective one and EVA Momentum is ranked second.

The theories can be divided into two groups of the domain theories and the method theories based their roles on research. A domain theory refers to a particular set of knowledge on a substantive topic area situated in a field or domain such as management accounting, while a method theory can be defined as a meta-level conceptual system for studying the substantive issue(s) of the domain theory at hand. The purpose of this paper is to distinguish two roles of theories, domain theory and method theory, and examine their relationships in management accounting research. A conceptual framework for analyzing possible relationships between domain theories and method theories are developed based on the use of the actor-network theory that is originated from sociological science. The theoretical ambition of the most studies typically focused on domain theories. Both domain theories and method theories tend to be moving fields, and their interaction can add to this feature.

This study is about the two basic learning effect (include cumulative average model and incremental model) on Performance Focused Activity Based Costing )PFABC ( system. By using 40, we calculated variety of variance in flexible costs and committed costs (Include budget variance, efficiency variance, capacity variance, quantity variance and effectiveness capacity variance). Also we used t-test to examine the mean of variances in flexible costs and committed costs. The Findings of the study showed that there are a relation between learning curve (cumulative average model and incremental model models) and Performance Focused Activity Based Costing )PFABC (system. The study also indicate that learning curve has an important effect in budget variance, efficiency variance, capacity variance, quantity variance and effectiveness capacity, but no has effect in price variance. This finding shows that learning curve and the method of calculated learning, has an important effect in costing and variance of Performance Focused Activity Based Costing.

Islamic accounting challenges have not been considered in contemporary accounting and the adoption of the standards developed by accounting and auditing organization of Islamic financial institute (AAOIFI) -as the pioneer Islamic accounting standard setting organization- is needed to be studied. The challenges can be classified in to fundamental and functional categories. Achieving a comprehensive and appropriate solution requires that challenges be studied in both juridical and accounting aspects. Regarding to the lack of sufficient literature about Islamic accounting, this research will be processed via Mixed-explanatory method. Qualitative section is aimed to solve the fundamental challenges via using descriptive-analytical method (a reliable Islamic research method). Second stage, which is quantitative, completes the research via using survey method to gather accounting experts’ opinions. Based on comparing qualitative and quantitative results and found solution for Islamic accounting fundamental challenges, it’s concluded that a juridical committee in auditing organization should be founded and international action is needed to get actual progress in terms of Islamic accounting challenges are crucial. Finally, a model for Islamic accounting has been proposed by virtue of the results.

This study aimed to compare the priority thematic strategies - and motivational content - structured professional ethics for accountants and accounting students from the perspective of teachers, school students and university teachers in vocational schools and universities using factor analysis was conducted . The population consisted of two teachers of technical institutes and professional accounting and accounting professors who teach at the University of Chaharmahal and Bakhtiari Province, is. LISREL software is a tool used in confirmatory factor analysis. The results show that, in terms of content solutions - an issue of integrity and ethical values and social concepts and principles of Islamic ethics and principles of professional ethics has the highest priority are tailored to each country's culture and ethics relationship between employees are the next priorities. The motivational strategies - structural comparison of the two groups shows that the highest priority in terms of school teachers and university professors teaching professional ethics as an independent subject and the other is the inclusion of ethics in the training courses.

The purpose of research is to recognize the reason and method of pattern governing the financial decision making and planning in public sector. The type of research is descriptive and its execution method is field executed by using research strategy of quality and quantity mixture, and questionnaire was used for data collection. Since financial productivity is an important mean for determining type and content of financial programs, this paper offers and examines the pattern of forming financial planning in public sector based on the financial productivity, financial efficiency, expense efficiency and rationality in order to determine the dimensions of bases of financial planning process in public sector. This model was established based on three fields of management literature (literature of management accounting, literature of financial productivity and planning). The research findings showed that the financial productivity helps the formation of governmental programs in public sectors, and financial programs of public sectors have positive effect on social equality and public demand. The results obtained from statistical sample confirm the model