مجله حسابداری مدیریت
پیاپی 8 (بهار 1390)

One of the most important aspects of accounting research in different countries is acquiring knowledge about situation of accounting systems and finding the weaknesses and gaps, and providing solutions to resolve existing deficiencies and upgrading to higher levels. Despite many studies about financial topics in Iranian firms, unfortunately, a comprehensive study for determining management accounting's evolution stage and it's current position is not performed. In this study, a sample consisting of 105 firms listed on TSE is selected that only 72 companie's management responses to questionnaire. The results show that %73.6 of companies are in the first evolution stage, %51.4 are in Second stage, %45.8 are in third stage, and %15.3 are in fourth stage. The result of this study is similar to results of studies in other developing countries. In addition, providing information for annual financial reports, cost allocation and control are more used in our sample companies and tools such as risk management, strategic planning and decision making are fewer used.

Evaluating financial status of banking industry helps managers to understand the niche and make right decisions based on results. In this paper we develop a systemic approach to evaluate efficiency based on TOPSIS-DEA, which applies TOPSIS rules in DEA. We ranked all listed banks based on both optimistic and pessimistic approach. This method uses two virtual ideal and anti-ideal DMU and measures the efficiency of each DMU according to virtual ones, putting this results in a relative neighborhood index we are able to rank DMUs. results showed Karafarin, Mellat and Parsian have the least intervals with the ideal and Saderat has the most, and with the anti-ideal Saderat has the least while Karafarin has the most intervals.

This study has attempted to evaluate the effect of Iranian accounting standards on earnings persistence. In fact¡ earnings persistence is one of the methods of measuring earning quality. To do so¡ 80 active corporations from Tehran stock exchange were chosen as the Earnings persistence of these participants was studied in two time period. In the first period¡ which was happened «during 1994-1998» these participants. In that period¡ there was no mandatory to present financial statement based on Iranian accounting standards. In the second period «during 1999-2004» it was mandatory to present financial statement based on national accounting standards. To realize whether the null hypothesis is true or not¡ correlation coefficient Wald statistics was implemented to analyze the data. The results show that there is not a significant difference between the earnings persistence of the participants on before and after the application of Iranian accounting standards. That is¡ accounting standards are not effective on earnings persistence.

Optimal Performance resulted in increase of company value and ultimately increase wealth Of shareholders .The main challenge of managing trade institutions is creating Value for institutions in particular and wealth crating for shareholders in particular. Today economic value added is considered as the highest index from wealth for shareholders. This index has a close relation ship with market value added as external index of wealth creation. This research is a comparative review between relative market value added (MVA) favor accounting profit and economic value added in favor of accounting in companies accepted at Tehran stock Bond Bourse from the year 1382 until 1386 . So that on this basis one can have access to internal performance assessment criteria ,a representative market value that is considered achieved. Statistical methods This study , along with linear regression together with determination ratio and E views software is used to test hypotheses. The results show a positive relationship-though a weak one- as variable Dependent to (EVA/Earning) as independent variable in all companies under study regardless to their industry . There for in accepted companies in Tehran Stock Bond Bourse (EVA/Earning) as an internal performance alone can not measure criteria , predict values market . In the Group companies and industries being reviewed except pharmaceutical and automobile manuactur- ing industries which showed a meaningful relationship between variables, in other remaining industries there was no significant relationship between variables .

The relationship between firms leading mechanisms and agency costs in Tehran stock exchange firms was revised in this research. Data was gathered from 51 firms during the period of 1380-1387 . for hypothesis testing used panel analysed. The results showed that with 95% of confidance there are negative and significant relation between percentag by institutional investors, percentage of shares owned by managers, percentage of board members of non author and short – term debt to total debt ratio and agency cost. The result of this research did not adopt with the firms dept ratio by agency costs.

The main purpose of is studying effective factors on equity valution in the presence of accounting noise ( Empirical Evidence using profit Margins) in the accepted companies in the Tehran Stock Exchange. Dependent variables in the present research market price per share and the independent variables are: the book values per share, measures of profit for per share, deviation of the profit measures per share, the difference between net profit and measures of profit for per share. The main hypothesis of this study includes a main hypothesis and three sub-hypothesis. The studied period of the study is 1381 to 1386 years and selected pattern includes 69 companies. In order to test hypotheses, since the analysis of independent several variables are effective to explain or the dependent variable changes, the multi-variable regression was used. The results of the main hypothesis suggests that the gross profit deviation, the profit deviation before tax deduction and net profit deviation have a positive significant effect on market prices, and operating profit per share doesnt significantly effect on market price per share, but among three profit standards deviation that have a significant relation with the market price per share, just gross profit deviation embeds into the optimum and the AEK model, when j = 4, is complete and is as following: P=2772.88 2.19 EPS4 .92 DIF4.03 S4 1.61 BPS AEK model indicates that accounting noise more likely occurs in the gross profit and this finding these noise and can be effective for price adjustment of market price. The results of sub-hypotheses indicate that the book value per share, measures of profit for per share, the difference between net profits and measures of profit per share with market price per share has a significant relation.

This study examines the relationship between corporate governance mechanisms and accounting conservatism in listed companies of Tehran Stock Exchange. In this study, In order to examine the relationship between conservatism and corporate governance, the ownership percentage of institutional shareholders, the percentage of independent directors, separation of duties of CEO and the chairman of the board of directors, and the existence of the internal auditor at companies as corporate governance mechanisms and the methods (giovly and Hayn), and (Ball and Shivakumar) as conservatism model have been used in 71 firms which listed in Tehran Stock Exchange from 2004-2009. Our findings indicate this is a limitation due to low sample size and the requirement to model Ball and Shivakumar large number of observations and during the long period of time, in terms of the said model were not statistically significant and take advantage of this method in Iran currently not possible. Furthermore, our examination shows that there is a positive relationship between the ownership percentage of institutional shareholders and percentage of independent directors and a negative association between separation of duties with CEO and the chairman of the board of directors with the giovly and Hayn model of conservation. We did not observe a significant relationship between the level of conservation and the existence of internal auditor in firms in Tehran Stock Exchange. Our results provide support for complementary approach regarding conservatism and the corporate governance mechanisms.

In advanced society the intraction of experimental development and learning environment and the success it has experienced activities. On of the most important organizational management areas is accounting management. In relation with the intraction between knowdlege of accounting management and experimental areas, there is no data in Iran, but feeled some concerned. This study is discussing the intraction between accounting management and experimental areas in Iran. The accepted production firms in stock exchange were the statistical society of this research. Data gathering by questioner from student and employees with the us of Kruskal wallis statistical test and analysed by variance and Danken test. The result indicate that between tested groups with the 60% of importance indicate the significant diffence so the hypotysis of the research that indicate the gaps betweenteory and act in accounting management is typically accepted.

The purpose of this study is reviewing critical ethics as bedrock of critical accounting.we outline a postmodern perspective and what we call a new-modern perspective on ethics.in contrast to the traditional political moral philosophy literature,postmodern perspectives develop a more critical analysis of the relationship between individual ethical identity and power. Under the heading of new-modern perspective we discuss the work of famous German thinker called Jurgen habermas.habermas criticizes the way some postmodern perspective appeare to abandone the very possibility of rational thought,and he attempts to salvage a role for reason in addressing the challenges that we face as a socity.