مجله حسابداری مدیریت
پیاپی 41 (تابستان 1398)

Current paper examines the effect of retrospective source of finance on the capital budgeting decisions and investigates the possibility of costly decision errors in the case of using mental accounting by managers. This experimental study has utilized a 2*2 between subjects factorial design. Independent variables that are manipulated in this paper are retrospective source of finance and prospective source of finance. The sample consists of 160 participants including executive experts and academic persons assigned to one of the four groups through random assignment. Results show that managers are less likely to part with a debt financed asset in comparison with an identical equity financed asset. The reason behind above reluctance is related to the managers’ perceptions about the asset’s past benefits. This study shows that a psychological factor may cause managers to forego investments that they should invest according to the capital budgeting techniques. In this way, the results can contribute to the accounting literature through providing valuable information for capital budgeting studies.

The revolution that generated the first and second generations of activity-based costing models, ABC and TDABC, in calculating the cost of finished goods, has made it a great help for decision makers. The traditional cost models, because of the lack of attention to the causal relationship between indirect costs and its causative factor, cause a lake of proper allocation of these costs to products, based on the activity-based costing models, by causally causing the causal relationship between the costs and the factors causing it, They are an effective step in calculating the cost, but the lack of attention to the revenue of products in these models destroys the power of managers to classification of the most profitable products. The third-generation of activity based costing, Light TDABC, eliminates the problem. In order to carry out research, Hamvatan dairy products company was selected in 1395. By calculating the cost and operating profit using traditional models and TDABC, and then calculating the ratio of operating profit to sales and comparing the results obtained through the statistical model of the t-test, the two dependent societies concluded that between the teraditional and Light TDABC models, There is a significant difference in operating profit to sales. Subsequently, by classifying the products, we identified the most profitable products in accordance with the parrot principle.The revolution that generated the first and second generations of activity-based costing models, ABC and TDABC, in calculating the cost of finished goods, has made it a great help for decision makers. The traditional cost models, because of the lack of attention to the causal relationship between indirect costs and its causative factor, cause a lake of proper allocation of these costs to products, based on the activity-based costing models, by causally causing the causal relationship between the costs and the factors causing it, They are an effective step in calculating the cost, but the lack of attention to the revenue of products in these models destroys the power of managers to classification of the most profitable products. The third-generation of activity based costing, Light TDABC, eliminates the problem. In order to carry out research, Hamvatan dairy products company was selected in 1395. By calculating the cost and operating profit using traditional models and TDABC, and then calculating the ratio of operating profit to sales and comparing the results obtained through the statistical model of the t-test, the two dependent societies concluded that between the teraditional and Light TDABC models, There is a significant difference in operating profit to sales. Subsequently, by classifying the products, we identified the most profitable products in accordance with the parrot principle.

The purpose of this study was to investigate the intermediary effect of management accounting methods on the relationship between cost system design and Firm performance. Among the companies admitted to the Tehran Stock Exchange from 2013 to 2016, a random sample of 225 non-financial companies was sent to the questionnaire, 203 of which participated in the survey (90% response rate). After the initial processing, 161 data were used as an example for analysis. In this study, a covariance-based structural equation model was used to examine the relationships between variables. Linearity between variables was also analyzed using its regression analysis OLS done. Cronbach's alpha test was used to test reliability, which is due to the higher Cronbach's alpha of 0.7. Confirmatory factor analysis was used to fit the fittest questionnaire. Results show that there is a meaningful positive relationship between cost design design and management accounting method. There is a significant positive relationship between management accounting and corporate governance practices. Management accounting methods have a mediating role on the relationship between cost system design and Firm performance.

In the current study, the information effect of liquidity on the dividend payouts was investigated in the companies listed on the Tehran Stock Exchang., that from the data on 102 companies for the years 2006-2015 were used and the model was estimated in Stata15 software by using panel logit (tobit) method. The study explores the relationships by using the moderating variables of information disclosure quality, free float and information asymmetry. Moreover, different liquidity measures (Amihud- Corwin and Schultz-the proportion of zeroreturns) were used to generalize the results for other cases.The results indicate that various liquidity factors have significant effects on profit sharing. When the liquidity index is the proportion of zero returns, the effect of moderating variables on the profit sharing is greater than the other variables. Moreover, according to the results of the moderating variables, when the float is the moderating variable, it leads to an increase in the liquidity index effect.According to the results, the liquidity and moderating variables have greater impacts on the cash dividend ranked by the cash flow from the operating activities (DVC) compared with that of the dependent variable of cash dividend ranked by earnings (DVE). It should be noted that the DVC, DVE, and liquidity variables were not endogenous. Therefore, it is confirmed that there is a one-way causality from liquidity towards DVC and DVE.

Strategic management accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic management process in the current business environment. But unfortunately, despite the passage of time, strategic management accounting techniques still remain unknown to financial managers and have led to a reduction in the techniques and participation of accountants in strategic management process decisions. The purpose of this research is to investigate the role of corporate governance in strategic management accounting. The statistical population of the study consisted of all companies listed in Tehran Stock Exchange from year 2011 to 2017. The sample also includes systematic elimination of 183 companies. The research method is based on multiple regression based data panel. Evidence of research suggests that among corporate governance factors, non-executive members of the board of directors, the board of directors and the audit committee have used strategic accounting management techniques. Overall, the results showed that the audit committee, more than other corporate governance mechanisms, uses the strategic management accounting technique.

In the accounting study, it is necessary to identify the role of human and non-human factors in making the facts by accounting numbers, and it is assumed that accounting forms the activities and communications that are then reported. The main purpose of this research is to explain the role of technical and human actors in the functions of the management accounting system using the network theory of actors. The present study is a descriptive and correlational study. Data was gathered from a sample of 310 individuals from financial managers and accountants. To test the hypotheses, the structural equation modeling was performed using the Lisrel software. The results of the research show that technical and human actors play an important role in improving the functions of the management accounting system. Contrary to the traditional approach, these actors are viewed as actors who have the ability to influence and change the strategic decisions, and help us in looking for the resources of Long-term changes in the management accounting system and their role in the community around us. Hence, as accounting tasks, accountability and control patterns have been transformed and developed beyond the financial sector and by applying the concept of the actor network and the process of better interpretation, it is possible to observe the multifaceted nature of the relationship between different actors.

Recently, accounting research has moved towards qualitative methodology, and thus the researchers in the field have faced some challenges due to the development of the foundations and the extension of qualitative and behavioral ideas in the research context given the unknown and variable nature of behavioral components.Focusing on an archival approach and the use of multiple theoretical and practical resources, the present study aimed to investigate the structure and logic of qualitative research in the field of management accounting as well as the role of qualitative research that led to the presentation of management accounting theory and general guidelines and principles to carry out such research.The present study emphasizes the identification of common challenges and problems facing qualitative research in order to provide some solutions to improve the quality of such research. Criticisms such as 1) the abstract nature of statistics in contrast to the reality, 2) the use of simulation, 3) the failure to reveal the real aspects of phenomena, and 4) inaccuracy of quantitative methods and other issues such as the measurement of concepts, causation, generalizability, repeatability, and focus on people have made qualitative research gain popularity among the practical circles.The special capabilities of such research methodology such as qualitative thinking in research and in different situations can direct us towards the creation of a more coherent, valid, relevant, and emancipating body of knowledge in the field of management accounting, a theme that has received more prominent in our country over the last few years, and the quantitative growth of qualitative research in management accounting has been to the extent that it can be regarded as a new research paradigm.

The Aim of this paper is to Investigate The Impact of Accounting Comparability and Consistency on Information Asymmetry of Listed Companies in Tehran Stock Exchange.The Population of Research is Firms listed in TSE.the sample of Research Consist of 80Firms in Time-period of1389-1395.for Hypotheses testing,We Utilised Multivariate Pooling Data Regression.To Measure Accounting Consistency we Applied Text-mining Techniques(Vector Space Model).Research Findings Indicate that Accounting Comparability negatively impact the information AsymmetryFindings also show that accounting consistency have a negative impact on information asymmetry. Overall, it seams that in Iran Capital market, accounting comparability as a one of the qualitative characteristic of accounting information is very important for users of accounting information and investors so that it lead to private information convert to public available for them. alSo , it seams that changing accounting methods and procedures is very important for capital market participants and By creating more ambiguity about the reasons of changing accounting methods lead to increase information asymmetry.

Investors in the stock market decide on the risk factors, returns, and stock liquidity. Considering the impact of the company's disclosure quality on these factors, management's forecast errors can increase the risk of a company. On the other hand, by strengthening the company's information environment, perhaps the weaknesses of the management forecast error can be reduced. So this study investigates the effect of information environment on the relationship between management forecast error and idiosyncratic risk. Study population includes qualified companies in Tehran stock exchange. After using systematic elimination methods, data from 56 companies in 2010 -2017 period is used, but for extracting data the period is 2009 to 2017. To test study hypothesis, multi-variable regression methods using panel data is utilized. Information asymmetry is used to evaluate information environment; Management error in forecasting net income, operating income and sales is used for estimating management forecast errors; and fore measuring Idiosyncratic risk, Asynchronicity and Idiosyncratic Volatility is utilized. Results of this study show a significant direct relationship between management forecast error and idiosyncratic risk. In addition, in companies with stronger information environment, the direct relationship between management forecast error and non-systematic risk is lower.

This article Prioritizing the influential factors on third generation of performance focused activity based costing (PFABC)؛ )case study of Namazi Hospital of Shiraz City(For this purpose, using a hierarchical analysis technique based on the paired comparison method and the decision tree and the non-quantitative table, the factors influencing the relationship between the third generation of costing based on pragmatic activity (PFABC) were identified. The statistical population of the present study was experts and financial experts working in Namazi Hospital of Shiraz. The research findings indicate that the economic index has the most effect on the relationship between the third generation of costing based on pragmatic activity (PFABC) and organizational index. The least effect on the relationship between the third generation of pragmatic activity based on pragmatic activity (PFABC) and the hierarchical analysis technique AHP). In other words, among the economic indexes, the structure of existing costs, from the organizational index, the system's modernity and the technical index; considering the actual resources used by each activity as the most effective factor with the third generation activity-based costing Pragmatic (PFABC) has a direct relationship.

The first problem with the agency is the existence of a conflict of interests between the shareholder and the manager that this conflict of interest may even lead to information asymmetry. That is, the shareholder seeks to reach the highest level of investment value and the manager is also looking to increase his wealth according entrenchment theory. The purpose of this study was to investigate the effect of cash holding adjustments and management entrenchment. This research is an applied research in terms of purpose and is one of the descriptive-correlative researches. The data of 118 companies listed in Tehran Stock Exchange for the period of 2009 to 2016 were collected. In this study, for the purpose of measuring management management, two indicators of CEO duality and manaders's shareholding percentage have been used by for entrenchment. The results show that cash holding adjustments affect managerial entrenchment. The speed of cash holding adjustments is also influenced by management fronts. In fact, the results showed that the moderation and the rate of holding of cash on managerial entrenchment in Tehran Stock Exchange is influential.

Validity and reliability are important issues in the field of testing concepts and research variables. "Cultural Accounting" is one of the concepts with many functions that considers the social and cultural interaction between individuals and domains in the accounting environment, and must be developed in a way to enable implementation and operationalization in field studies. The present study has been done through descriptive-survey method, aiming to construct and validate cultural accounting scale. In this regard, using expert opinion and content analysis, the reports of the board of directors of the companies were reviewed, and finally a researcher-made cultural accounting questionnaire was completed by the experts to obtain the required validity and reliability. After collecting data, the reliability index of the test was calculated using Cronbach's alpha (0.866). The factor analysis of cultural accounting questions suggested that more than 63.516% of the variance is explained by the components of this questionnaire. After a turnaround of the Varimax type factors, the correlation between each question with each component was determined at the optimal state, and based on it, eleven components (the distance of power and authority, individualism versus collectivism, assurance or uncertainty, maleism versus feminism, long-term versus short-term viewpoint, communism versus specificism, analysis versus synthesis, concentrism versus eccentrism, time sequence versus temporal symmetry, acquired versus assigned status, equivalence versus hierarchy) were extracted and selected as components of cultural accounting.According to the research findings, this questionnaire (checklist) can be used to measure the level of cultural accounting in organizations and companies admitted to the stock exchange. Using this tool, one can create a more accurate and more logical accounting environment, and generally provide a scientific method of employment of this environment