مجله حسابداری مدیریت
پیاپی 4 (بهار 1389)

In recent years, value added and labor value added variables in presentation and measurement of companies performance have been vastly used. From another aspect, predicting financial situation of companies has become a concern of professionalists and academicians. To connect between these two phenomena can cover some gaps in both fields. Therefore, in this research labor value added variables were calculated in three groups of Economic Structure Ratios, Productivity Ratios and Managerial Efficiency Ratios. Each of these ratios also were calculated for three groups of direct labor, indirect labor and non manufacturing labor. Research period was 7 years from 2001 to 2007 and companies active in drug industry accepted in Tehran Stock Exchange were analyzed. There are a variety of ratios, so an average of ratios for six years was calculated for each ratio. Bankruptcy prediction model that was used to differentiate between bankrupt and non bankrupt companies for the research, is Sprin Gate (1978) model. Based on the model that was applied in 2007( last year of the research), sample companies were categorized into two groups of bankrupt and non bankrupt and by value added ratios of these companies. Discriminant function is including ten ratios from two groups of Economic Structure Ratios, Productivity Ratios and Managerial Efficiency Ratios. From ten ratios that are discriminant ratios, six are related to indirect and non manufacturing labor value added and only 4 variables are related to manufacturing direct labor value added. In the mean time, they are not the strongest discriminant ratios. This result is interesting since it presents the importance indirect labor and non manufacturing labor to create value added.

Earnings is one of the important and essential components of financial statements that is of particular interest to financial statements users. The information which is issued with a company and as a results earnings , is based on past events but investors need information about firm’s future. Firm’s Managements who have enough information and resource, hasten the efficiency of financial market by earnings forecast . Prior researches has indicated that managements forecasts have effect on stock price, stock markets liquidity and analysts forecasts . On the other hand, the accuracy or error of predicted earnings is affected by size, age , structure of company and etc . Also it’s confirmed that managements psychological bias has impact on their forecasts . further empirical researches show that accounting policies are conservative and become more conservative from thirty past years (Watts,2003). Basu(1997) and following him found evidence of accounting conservatism development. Li(2007), also, find that in times of growth in investment, accounting conservatism leads to a downward bias in reported earnings and net assets. In this paper, we examine the effect of accounting conservatism on management earnings forecasting error. Empirical findings are according to a sample from 88 companies of Tehran stock exchange during the period of 1998-2008 support our hypotheses. In other words companies which have more conservative policy have less earnings forecasting error .

Changes incurred in the developed countries, in recent years have made independence of auditors in relation to management while ouditng . One of these changes is to use audit committee as a monitoring factor on financial reporting process. In many countries of the world, audit committies are widely being used in the firms. However; In our country, not only audit committees arenot used, also no research has been canducted to see if they are necessary. The purpose of this research is to identify the effects of audit committees on investors investment in security exchanges. Four hypotheses have been made based on abave-mentioued questions. The information needed to test hypotheses has come from reliable scientific texts and articles as well as 6 generally questions to gether with 26 technical questions in the form of a questionnaire. The resulted information from the questionnaire was tested, analyzed and interpreted in the parts: In the first part through deseriptive statistics , the general information of the questionnaire was tested. In the second part through inferential statistics , a t-test and a chi-squre were used to test the hypotheses of the study. The results show that the hypotheses were confirmeal in 95% level of significance. So, there is relationship between the existence of audit committee and attracting investors trust, the number of transactions, the volume transactions and the efficiency of companies security exchanges in Tehran. As a result, investore are recommended to trustin and invest in these companies.

Considering the changes of current business environment, Knowledge plays animportant role in determining the economic, social and cultural prosperity and development of communities. Accordingly, knowledge management is trying to produce; share and maintain the knowledge and make a competitive advantage by means of skills and capacities of each corporation. Accordingly, organizations around the world are utilizing the various forms of knowledge management techniques and methods in order to be survived and be profitable in the business knowledge based environment. Considering the importance of knowledge management, this paper is trying to study the implementation of knowledge management in Iranian organizations. So, at first the common models have been studied then the Talia Company as case study has been introduced. To review the current status of knowledge management in the Talia Company, a questionnaire has been designed for data gathering based on Nonakatacochi model. After data gathering and processing, the score of knowledge management of Company has been calculated. Also, the company’s scores are calculated in 8 sections of Nonakatakochi model. Consequently, based on these analyses, general status of knowledge management in Talia Company and its strengths and weaknesses are identified.

This study investigates relationship between earnings quality (accrual quality, earnings persistence, earnings predictive ability and CFO-Operating income ratio) and corporate governance dimensions (strength and adequacy) at listed companies in Tehran Stock Exchange. Under the premise that firms that have good performance in the past have less residual agency problem, we use ROE as a measure of the adequacy of corporate governance in place. We use constructed G-Index from corporate governance mechanisms as a measure of the strength of corporate governance. We find that is no correlation between factors of corporate governance (non-executive directors board, institutional investors, audit type, ownership type, parent and free float share) and earnings quality indexes. We find that reporting/earnings quality -accrual quality, earnings persistence, earnings predictability and CFO-Operating income ratio (CFO/OI) is higher for firms that have good performance in the past regardless of whether the corporate governance levels were strong or weak. We also find that reporting/earnings quality is higher for such firms after controlling for the strength of corporate governance.

In this article, the relevant assumptions and principles of BSC, the overall determinants of mental accounting, the relationship and potential challenges between these two new concepts were studied in a given competitive and dynamic environment. First, the various criteria of BSC were reviewed, while the symmetrical aspect of such criteria has been emphasized. In continuation, the key concepts of mental accounting such as: Framing, Value Function, and the Separate Mental Accounts were explained and detailed. Different researches show that type of measure (financial or non financial) and outcome relative o target (success or failure) interact significantly to affect performance evaluations. Our results suggest that the assumed benefits of a balance scorecard may challenge by mental accounting. Also, cost of providing multiple measures does not outweigh the benefits of improved performance evaluations.

The budget settlement report is a tool for the implementation of the parliament's supervisory status and a instrument for the implementation of parliamentary control. Definitely, if the settlement budget is presented and sent to the parliament in a timely manner, it can become an appropriate foundation for the assessment of government's performance and an indicator for many technical ideas and an index for many technical ideas and assessments of the government agencies and the ministries as a result of which the accuracy of the government's operations will improve. Government's performance in this research has been operated by three-part measurement, including: government's accountability, reduction in violations, and using this report in the future planing. In general classification of researchs,this study is descriptive research and based on the method of the data collection,a field study, and also based on the nature of the goals applied .this study population is the country's accounting agencie's experts in which the mass-questioning method has been used. The tools for the collection of data are the questionnaires whose validity has been confirmed by using the formal method and the reliability by calculating the Cronbach's alpha and also the use of the accurate Fisher test. The result of the study indicate that there is a significant correlation between the budget settlement and the reduction in violations and the government's accountability. However, as far as the effect of the budget settlement report on the government's future planning is concerned, the conclusions indicates that between the budget settlement report and the future government planning there is no significant correlation.

Potential investors and users of financial non-financial information try to determine success and non- success companies to take better investment decisions. Because evaluations are time dependent, and have multidimensional and dynamic nature, therefore regular assessment cannot shows various aspects of performance during the time. In this article multiperiodic MADM used for assessment as DEA input variables. This information (including weights and values of criteria) is provided in different periods, so criteria weights and their values for each alternative will be dynamic. In trends as well as last events are most important, naturally have more weights. So decision based on independent methods, aren’t correct and suitable. Considering several periods for alternatives performance measurement not only is necessary but also is vital. Previous researchers have little attention to these issues, so at the previous models often only one table related to the decision last term was used. This paper has been merged results matrices from past periods, the performance analysis done by combination of DEA and TOPSIS. Therefore an ideal virtual decision making unit added to the model. Two virtual decision-making units (IDMU and ADMU) for configuring the structuring two DEA models to calculate the best and worst relative performance are used. These two distinct performances are integrated using TOPSIS, for creating combination criterion called relative closeness (RC) to the IDMU. RC index is used as a measure of the overall assessment of each DMU, to overall ranking for all of DMU.

News about fraudulent practices in accounting in recent years, as one of the common news media have been public. The accounting profession due to public pressure emphasizes the importance of observance of professional ethics has to start. Therefore some of the Board and professional associations of accounting, computer science necessity of continuous education and professional ethics standards and training have emphasized the relevant part of major units to obtain degrees and certificates Hsabdray, have been considered necessary. Most fraudulent accounting practices currently are the computer crime. So, students should be compared to different types of accounting fraud, including computer crimes, and how to prevent and be aware of their diagnosis. This article about the level of computer knowledge and training needed to introduce several floors of the Computer Crimes and technological tools to prevent and detect this crime, provides useful material. Diversity and multiplicity of computer crimes, and tools for diagnosis and prevention of their size is the number of perpetrators of these crimes. Finally, this paper as a combination of four training courses for accounting students prepare for their professional careers in the field familiar with the principles of programming languages and databases, computer crimes and observe professional ethics, offers. These four courses are as familiar with the principles of programming languages and database applications, especially accounting, accounting information systems (AIS), to prevent and detect fraud (Accounting Law) and professional accounting ethics. As these four courses, which are used together, during the accounting profession and accounting students face ethical decisions and fraudulent events, tools provides.