مجله حسابداری مدیریت
پیاپی 34 (پاییز 1396)

Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer insights from visualisation research to the managerial accounting context and clarify the impact of visualisation on management accounting reports and decision making. In order to answer the research question, three hypotheses are tackled. Study sample includes experienced managers and accounting students. The empirical results show that supplementary graphs improve decision quality, especially within the manager sample but do not affect decision confidence in a performance evaluation task. Based on results, managers perform poorly when only provided with tables, and they achieve the overall best score when provided with both tables and graphs. Furthermore, the findings showed that managers were more confident in their decisions than students, irrespective of the information presentation

This research, from an agency theory perspective, evaluates the influence of agency costs on the tax avoidance of firms. Because tax aggressiveness is a risky action and can cause loss of shareholders, risk averse firms do not follow such actions. However, the companies that represent high agency costs are expected to be a high degree of risk and take an aggressive approach about paying tax. Thus the level of agency costs of firms can influence their tax avoidance. The results obtained in this study, justify this statement. To empirically test of this matter, 138 companies in the period 2006 to 2014 is used. Obtained results support the positive influencing of agency cost on the tax aggressiveness. These findings contribute toward a better understanding of agency theory on the context of corporate tax aggressiveness and show how agency problems affect corporate tax approach.

The main purpose of the current paper is to investigate the effect of investment in staff training on the financial indexes, non-financial performance and market value of equity. The present paper is applied and descriptive pertaining to correlation-survey research.
For this purpose, the related data of the accepted companies in Tehran stock exchange was utilized from the temporal periods of 2010 to 2015. Analysis of research data has been made at two levels of inferential and descriptive statistics. To test the hypotheses, analysis of panel data and regression analysis was applied. Research findings indicate that there is a significant and positive relationship between investment in staff training and future sale(revenue), financial and non-financial performance and market value of equity, whereas there is no significant relationship between investment in staff training and current sale(revenue).

Today's business environment is rapidly changing and competitive. These changes are largely in the business environment in which the organization operates there. The prior studies show that both internal and external factors lead to a change in management accounting practices in the organization. The aim of this study was to evaluate the effect of the competitive environment and organizational factors on management accounting practices and organizational performance. Internal factors and external factors studied the structure and strategy of the competitive environment and advanced manufacturing technology. Manufacturing companies in Tehran Stock Exchange are research society.
The results showing changes in the competitive environment with changes in structure and strategy is a positive and significant relationship and Change in strategy also led to a change in the management accounting system.
Structural model showed a significant relationship between organizational strategy and management accounting practices and structures that will lead to increased organizational performance

Managers myopic Than Their activities bias or Specific trends And this causes serious limitation And important for considering options and recommendations on the selection and decision-making. Given the importance of this issue, In this study examines the relationship between short-sighted profit quality management and investments in companies listed on the Tehran Stock Exchange was paid. The sample includes 127 companies in Tehran Stock Exchange for the period 1389- 1393 and multivariate regression model was used econometric panel data. Results showed an increase in short-sighted management can be reduced earnings quality and corporate investment. The findings suggest that lead to short-sighted management decisions Nakaramdshdh and affects firm value. This management style has detrimental effects on firm value and investment opportunities loses. Results control variables showed a control variable Size, MV, Cash, RoA positive effect and negative effect on earnings quality and the LEV variable investment company.

The purpose of the present research is to study the adjusting role of social identity in the relationships between perceiving social responsibility and job attitude. The research model includes such variables as social identity, perceiving social responsibility, and job attitude (job satisfaction and organizational commitment). The statistical community of the research is consisted of all the educated and experienced accountants in all organizations and offices under the nation’s service management law, out of which 196 people were chosen randomly. The method of the research is practical in terms of objective, and descriptive-correlative in terms of methodology. The required data have been collected through questionnaire. For the study of variables the t test has been utilized, considering the average of measurement scale; for the study of the differences among three or more groups of variables the one-way variance analysis (ANOVA) has been utilized; for the pairwise comparison among groups the Scheffe test was used; and for the study of the assumption of the adjusting role of social identity variable, the hierarchical regression was used, and the data were analyzed by means of spss 18 software. The research result shows that perceiving commercial social responsibility meaningfully affects job satisfaction. Also, the relationship between the commercial social responsibility and organizational commitment have been verified

Previous studies show conflicting results about the effects of managerial ownership on firm value; this inconsistency in results could be due to nonlinear effects of managerial ownership on firm value. Accordingly, this paper investigates the threshold effects of managerial ownership on the value of listed companies in Tehran Stock Exchange for the period of 2010 to 2015, using Panel Smooth Transition Regression (PSTR) model as one of the most prominent regime-switching models. The linearity test results indicate strongly nonlinear relationship among variables under consideration. Moreover, considering one transition function and one threshold parameter, as a two regime model, is sufficient to specification of nonlinear relationship among variables. The results indicate that threshold level is 72.58 percent and the estimated slope parameter is 2.64. In the first regime, managerial ownership has a positive effect on firm value (confirmation the hypotheses convergence of interests) that after crossing the threshold level, in the second regime, this impact is negative (hypothesis barricades). Therefore has been confirmed a relationship in the form of an inverted U between managerial ownership and firm value.