فصلنامه دانش و پژوهش حسابداری
پیاپی 48 (بهار 1396)

Executive Information Systems describe tools¡ models and titles which refer to information required by managers in different fields of their professionalresponsibility to make good decisions at the right time. Executive Information Systems apply for scheduled plan and providing anticipated efficiency. Actually¡ this system is designed and developed to support the managers in the strategic level. The primary aim of Executive Information Systems is to support the organization’s management level through appropriate information for proper operation. Constant communication and interaction between EIS and the senior managers increase the power of their professional activity. Access to valid Executive Information system which is considered the quality of information requires to obtain conditions and techniques which discuss in this article.

This paper sheds light on the relatively unexplored question of how interventionist research (IVR) is actually conducted in management accounting and what kind of tensions it involves. The central starting point of the paper is viewing good IVR as producing contributions that arenot only practically relevant but also theoretically significant¡ implying that an interventionist researcher has to be effective in both the emic and etic domains. The paper has two layers: the underlying interventionist case study of one of the authors and the reflective analysis based on that¡ to which the research question and the paper’s purpose relate. The underlying study was a longitudinal IVR project including extremely close collaboration with the case firm. It contributed to the cost accounting literature on component commonality¡ advancing it to the earlier uncharted engineering-to-order production context. Based on this underlying study¡ the reflective analysis focuses on the various ways in which a researcher’s intervention functions as the central driver of an interventionist study. Specifically¡ it elaborates on the view that the process around interventions is a ‘battlefield’ of various competing agendas and interests¡ which an interventionist researcher should balance in order to start¡ proceed and eventually successfully complete the research project. The balancing acts form a dialogical series of negotiations¡ relating to both the theoretical and empirical domains. Theoretical contributions of IVR projects tend to emerge in these dynamic processes¡ in which the researcher feels high pressure to show competence in both domains. However¡ the battlefield around interventions¡ though challenging for all parties¡ is also a rich and inspiring field of opportunities for exchanging knowledge between researchers and practitioners. Hence¡ IVR projects offer a potential avenue for producing new knowledge¡ with the two parties collaborating in the spirit of engaged scholarship.

In the Current world of modern¡ businesses and organizations believe to succeed and continue their activities need to have a proper way of rewarding¡ commensurate with the volume and activity returns to its managers and human resources. Kind of businesses¡ growing developments with the approval of the appropriate payment method bonuses and encourage creative director and knowledge creation guarantee. Pay appropriate remuneration can stimulate and motivate people to greater effort and commitment them to make mobility. Managers should empower the minds of the role of human resources in order to generate wealth in the current era unmatched and replaced. See this achievement by employers would be more respect and uphold this Site. In this paper¡ we will examine the effect of rewarding and encouraging a variety of organizations and businesses.

One of the branches of social and environmental accounting can be water accounting. Water accounting improves decision-making process and helps organization planning¡ control and accountability for resources. Also¡ water accounting is systematic process of identification¡ detection¡ quantification¡ reporting and providing validation information about water¡ water rights and other claims and liabilities toward it. The main goal of on water accounting can be social and economic factors effects on management of water resources. Entering Accounting to the water issue could lead to advantages and disadvantages. Water accounting problems is more about appropriate water numerical measuring. In this regard¡ this study has examined water measuring indexes and also formulas derived from water economical models.

Nowadays¡ the significance of employing international accounting standards is known to all countries. Drawing on extant literature in accounting¡ this study sought to explore the opportunities and challenges of the adoption of International Financial Reporting Standards (IFRS) by Iran through a study of the major obstacles¡ benefits and attitudes towards its adoption. The results provide some practical guidelines for successful implementation of IFRS. The policy implication of the study’s findings is the need for financialregulators and professional accountancy bodies to work collaboratively and also update their IFRS knowledge in order to maintain theirprofessional competence. There is also a need to integrate IFRS into the accounting curriculum in Iran’s higher education system.