غلامرضا رضایی

The occurrence of unethical behavior, especially in government and public organizations, has become a challenge. The purpose of this study is to investigate the effect of perceived organizational justice in the management control system on unethical behaviors in budgeting with emphasis on considering the role of psychological dimensions. This research is applied in terms of purpose and descriptive-survey in terms of implementation with structural equation modeling approach. The statistical population is the managers of the University of Medical Sciences and hospitals in Sistan and Baluchistan province. The sample was determined using Morgan's table, 169 persons were selected using simple random sampling method. The data collection tool is a questionnaire. The results show that the evidence obtained in reducing unethical behaviors is largely contradictory; So that participation in setting goals, using different performance indicators and the quality of feedback have a positive and significant effect on the desire to create a budget slack; While using the principle of controllability does not have a significant effect on creating a budget slack. The results of the path analysis show that organizational commitment has a negative and significant effect on creation of budget slack and data manipulation. Another result is that the effect of trust in superiors on the creation of budget slack is positive and significant. In addition, participation of managers in determining the goals and the principle of controllability do not have a significant effect on data manipulation, and the use of different measures of the organization's performance and the quality of feedback have a negative and significant effect on data manipulation.

Border posts of countries play a very vital role in creating and maintaining the security and safety of the borders of countries. Maintaining border security, controlling smuggling of goods and drugs, facilitating trade and border traffic, and maintaining international communications are among the most important duties of border guard employees and commanders, and the need to improve the productivity of these communities is essential. This study aimed to investigate the effect of empowerment programs on improving the productivity of border guard commanders and employees in Ardabil province.

In terms of its objectives, the present study is of an applied research type and in terms of its nature and method of data collection it is considered a quantitative research. The statistical population of this study included all employees and commanders of the border guard of Ardabil province. Using the Cochran formula calculation method and simple random sampling method, 151 samples of employees and commanders were selected and questionnaires were distributed among them. After collecting the data, it was analyzed using Lisrel 8.8 and SPSS-24 software.

The findings of the study showed that there is a significant relationship between the empowerment of employees and commanders and the improvement of their productivity (r=0.25). In examining the relationship between the dimensions of empowerment of employees and commanders on their productivity, it was shown that competence (r=0.14; P<0.05) and the right to choose (r=0.07; P<0.05) do not have a significant relationship on the improvement of the productivity of employees and commanders. However, being effective or influential (r=0.23), being meaningful (r=0.18) and trust (r=0.29) as dimensions of empowerment have a positive and significant relationship with the productivity of employees and commanders in the border guard ranks.

According to the findings of this study, it can be concluded that productivity, as one of the key factors in the success of the border guard sector at the national level, can be achieved through training and improving the ability of employees and commanders, and therefore the need for higher-ranking border guard commanders to pay more attention to the issue of empowering employees and commanders is felt more than ever.

This paper investigates the relation between audit quality and firm labour investment efficiency for 118 Tehran Stock Exchange-listed companies over 2009–2023. Since audit quality affects both the agency problem, information environment and monitoring environment, it would expect the efficiency of labour investment has a relation with the audit quality. The methodology of this study is a quantitative and ex-post and labour investment efficiency was measured using the Pinnuck and Lillis (2007) model. The results of research regression analysis showed that there is a positive and significant relationship between audit quality and firms’ labour investment efficiency. Also, the evidence showed that the relationship between audit quality and over- or under-investment in labour is negative and significant. These findings have important political implications for businesses and employment policymakers and also auditing profession. 

This research develops and tests a mediation model regarding the effectiveness of internal control on hospitals` performance via the mediating role of intra-organizational information quality and organizational ethical behaviors. The proposed model and its hypotheses were tested using partial least squares structural equation modeling (PLS-SEM) in SmartPLS-3 with survey data from 384 public hospital managers in Iran. This study found that internal control effectiveness positively affects hospitals` performance. Also, the effect of internal control effectiveness on intra-organizational information quality and organizational ethical behaviors is positive and these, in turn, improve the hospitals` performance (mediating role). In general, these findings suggest that public hospitals seeking to improve their performance need to improve internal control systems.

Budgetary slack has been defined as managers’ request for a budget beyond the actual requirements, which can be influenced by the accountability pressure, information asymmetry, and moral intelligence. The aim of this study was to investigate the correlation between healthcare managers' accountability pressure and budgetary slack with focusing on the role of moral intelligence and information asymmetry in public hospitals in Kerman.

In the current descriptive study, the statistical population consisted of all the managers who participated in the budgeting process in any way in the public hospitals of Kerman City in 2022. One-hundred questionnaires were collected by distributing questionnaires among the statistical population. In order to test the research model, structural equations modeling was used.

The research findings indicated that there was a negative and significant relationship between the accountability pressure and budgetary slack (β=-0.169, p<0.001). Moreover, there was a positive and significant relationship between information asymmetry and budgetary slack (β=0.809, p<0.001). In addition, it should be noted that the information asymmetry and moral intelligence variables did not have a moderating role in the relationship between accountability pressure and budgetary slack.

Considering the participative role of managers and the sufficient opportunity to create budgetary slack, upper managers should prevent the creation of budgetary slack by monitoring as closely as possible, reviewing and applying more controls, and increasing the accountability pressure, while improving the performance of lower-level managers.

Background and The establishment of public security in society requires the creation of appropriate platforms in the form of strengthening protective factors and eliminating risk factors, in this regard, crime prevention is one of the ways to achieve public security, so the purpose of this research Measuring the impact of crime prevention on public security.Research The research is applied in terms of purpose and descriptive-survey in terms of its nature and method, data collection using library documents and a questionnaire, the validity and reliability of which was calculated using experts' opinions and Cronbach's alpha coefficient test. The research was carried out on the number of 96 law enforcement and security experts with experience in security issues and experts in prevention in the country, and linear and multivariate regression was used for data analysis. The findings show that crime prevention includes, respectively, 1-institutional dimension; Police and criminal justice system, 2-material dimension including; Life, property and reputation of people and 3- mental dimension including; Public order and good morals of public security have the most influence. Planning for crime prevention by focusing and paying attention to the aspects of public security will double the success and authority of organizations in charge of crime prevention in the direction of producing and feeling of security in the society and will pave the way for other macro-planning of the country.

The present study was conducted with the aim of investigating the relationship between the quality of work life and the organizational commitment of the employees of Payor police stations and police command posts in Birjand city. The method of descriptive-correlation research and the statistical population includes all employees of Payor police stations and police command posts of Birjand city, numbering 190 people. The sample size was calculated based on Cochran's formula of 50 people who were selected from the population using simple random sampling. In this research, Meyer's organizational commitment questionnaire (1990) and Walton's quality of work life questionnaire (1973) were used, and their reliability was obtained using Cronbach's alpha method as 0.79 and 0.89, respectively. . The collected data were analyzed through Pearson's correlation coefficient and regression analysis using SPSS software. The findings of the research showed that there is a positive and significant relationship at a significance level of 0.01 between the quality of work life and the organizational commitment of the employees of Payor police stations and police command posts in Birjand city, and the quality of work life is a significant predictor for It is their organizational commitment. Also, the findings of the research indicate the existence of a positive and significant relationship between the quality of work life of the employees of Payor Police Stations and police command posts in Birjand city and each of the dimensions of organizational commitment, i.e. emotional commitment, rational commitment and normative commitment at a significant level. It is 0.01.

In this paper, we consider a collection ℵ of normal subgroups with closed finite intersection property of a group G. We define a uniformity on the Rees matrix semigroup S from G. So, we study the topological properties of this uniform topology. In particular, we show that if the normal subgroups are closed arbitrary intersection property, then the uniformity is compelete. Finally, if normal subgroups are closed finite intersection property, then we construct a completion.

Organizational crisis is defined as an event that threatens the high-priority values of the organization, presents a restricted amount of time to respond, and is unexpected or unanticipated by the organization. The crisis which was caused by Covid-19 had significant effects on employees. During the pandemic, employees were working remotely for longer hours, and dealing with increased uncertainty, worries, and disruptions, all of which could increase career burnout. There was a lack of understanding of the behavioral effects of changes in management control styles in response to global crises. Accordingly, This study aimed to investigate the behavioral consequences resulting from changes in management control practices during crises in budgeting, along with the factors that intensify these consequences. This is an exploratory study that uses survey data. It is also a cross-sectional research (in the first semiannual of 2022). The statistical population of this research comprises managers with a minimum of 5 years of managerial experience and 20 subordinate employees, working in medical universities and affiliated hospitals of Fars Province, Iran. In this study, 250 questionnaires were distributed, out of which 127 were collected. Among the collected questionnaires, 99 were deemed usable for analysis. To test the hypotheses of the research, the structural equations modeling approach was used along with SMARTPLS-4 software. The findings indicated that medical universities in Fars Province enhanced their budgetary controls as a response to the adverse impacts of Covid-19. This demonstrated organizations' adaptability to budgeting changes during global crises. Moreover, intensifying budget controls due to heightened perceptions of ambiguity and role conflict exhibited a positive correlation with emotional exhaustion. Additionally, the results confirmed that the influence of heightened budget controls on role conflict diminishes when managers perceive effective pre-crisis utilization of budget controls. According to the findings of the present study, the efficient budget design in the pre-crisis era has negative and significant effects on role ambiguity and role conflict. This means that efficient budgets provide beneficial information and more flexibility and also help to resolve conflicting demands. Also, the evidence shows that during crises, efficient budgets reduce the effects of budget controls on role conflict, but do not have any effect on role ambiguity. These findings highlight that managers within public health organizations can effectively manage budget-tightening shocks by leveraging budgeting to foster a deeper comprehension of duties and responsibilities. The enhanced budget controls play a role in mitigating negative behavioral responses stemming from heightened role conflict and emotional exhaustion. Additionally, the outcomes reveal an intriguing aspect of trust in organizational dynamics. While generally advantageous, trust can inadvertently intensify managerial self-imposed pressure to reciprocate, exacerbating issues like role ambiguity and role conflict. However, this does not intensify the effects of tightening budgetary controls on role ambiguity and role conflict. The findings also indicate that the level of trust among subordinates towards their superiors can change in response to heightened role ambiguity and role conflict. When requests come from trusted superiors, individuals are likely to devote greater attention and effort toward achieving expected performance outcomes. Thus, individuals who have high levels of trust in their superiors are more likely to feel pressured to comply with requests even if fulfilling the obligation leads to negative cognitive and affective outcomes.

The purpose of this paper was to investigate the effects of board relations network structure on labor investment efficiency. Besides, the role of institutional owners in these relationships was studied. This paper had a quantitative approach based on graphic techniques. The sample included 117 companies in Tehran Stock Exchange (TSE) from 2009 to 2020. The social network analysis and regression analysis approaches were used to conduct the research tests. Evidence showed that the indicators of the degree (negative effect) and closeness (positive effect) of board relations network structure affect labor investment efficiency. In addition, monitoring of institutional owners can have a positive effect on labor investment efficiency. The intensity of the relationship between the degree index and labor investment efficiency depends on the level of this variable. Moreover, the negative relationship between over-investment in labor and the betweenness index depends on the level of institutional owner monitoring.

As crimes become more complex, it is necessary to quickly discover them in order to arrest criminals in order to prevent the repetition of crimes and to achieve the factors that make this happen, so the purpose of this research is to identify the effective factors in crime detection with a preventive approach. is.

In terms of practical purpose, the research is qualitative-quantitative in terms of nature of data and descriptive-analytical in terms of data collection method. The statistical population in the qualitative part includes police elites in the fields of crime detection and crime prevention, with the purposeful sampling method and the principle of theoretical saturation, 16 people were selected as a sample and the data collection tool was a semi-structured interview. The data collected in this section was analyzed by thematic analysis method and using "Max qda" software in the quantitative section of the statistical population of 96 people in total, including detectives and experts with experience in crime detection and prevention. It is a crime, also the tool of data collection was a questionnaire made by the researcher and the data analysis in this section was done using "Imus" software.

The research findings indicate the identification of 3 dimensions and 26 components including; providing enough power to motivate employees and... In the form of human dimension, interacting with specialized units within the organization, providing financial resources and... In the form of organizational dimension and exploiting existing systems, investing in the purchase of modern technological equipment And... It is in the form of technological dimension.

One of the most important issues in the company's value creation process is investment. In this regard, investing in labor force is one of the most important types of investments. As one of the main factors of production, labor is an important tool for economic growth. Labor costs cover almost two-thirds of the added value of the entire economy. In addition to the cost of direct labor, companies also incur significant costs to ensure the health and safety of the workforce at work. Considering the significant direct and indirect costs related to the labor force, effective investment in the labor force is extremely important for companies to remain competitive and gain profitability. This paper examines the relation between firm level business strategy and their labor investment efficiency for the companies listed on Tehran Stock Exchange. The research methodology is a quantitative and ex-post. Labor investment efficiency was measured using the Pinnuck and Lillis model. 124 companies were selected as the research sample and the data of these companies were used to analysis in the period of 2010-2020. The results of the research regression analysis showed that there is positive and significant relationship between business strategy and labor investment inefficiency; That is, companies with prospector type business strategy exhibit less efficiency in labor investment than companies with defender type. Also, regression results indicated that there is positive and significant relationship between business strategy and overinvestment (underinvestment) in labor; That is, companies with prospector (defender) type business strategy are more involved in overinvestment (underinvestment) in labor. This study suggest that firm level business strategy is one of the factors affecting the labor investment efficiency and decision makers (including investors to buy or sell stocks and legislators in the field of employment) should pay special attention to firm level business strategy.

Divorce is a social issue and includes the legal dissolution of marriage, and as a social injury, it affects the increase of other social injuries. In the meantime, the police can have a social impact on reducing the phenomenon of divorce, while raising the level of awareness of the people in the community and also eliminating the social contexts of crime, provide reasons for creating security, especially in the social dimension. Therefore, the aim of this research was to identify the impact of social prevention on the phenomenon of divorce.

In terms of its objectives the present study is of an applied research type and in terms of method it is a descriptive-survey type. The method of collecting data was a mixture of library and field studies. The data collection tool was a questionnaire whose reliability was determined by Cronbach's alpha, and artificial data and the mean equivalent were used in this research. The statistical population included 100 police officers working in the police station and outposts of Roodsar city. Data analysis was done using SPSS software and linear and multivariate regression tests.

Four techniques of 1) requirements management, 2) individual and social empowerment, 3) strengthening social and cultural interventions, and 4) raising awareness and reforming religious beliefs, respectively, have had the greatest impact in preventing the phenomenon of divorce. In other words, "needs management" had the most impact and "awareness and reform of religious beliefs" had the least impact.

The police, in cooperation with the executive bodies, in implementing the divorce prevention document, by strengthening interactions and wide participation and developing counseling and social work centers, will be able to prevent the phenomenon of divorce, which is rooted in the emergence of some other crimes, such as addiction, theft, etc.

The issue of crime prevention due to the ineffectiveness of penal methods was accepted by the governments and its capacities, especially in the past, were focused on criminal-oriented actions rather than victim-oriented ones, which requires deep attention to this issue while the victims of those are women. It is a planned management, so the purpose of the research is to identify the indicators of the strategic management of the police in preventing the victimization of women.

This research is applied in terms of purpose, in terms of descriptive-analytical nature and in terms of qualitative method. The statistical community of the research includes police elites, the Ministry of Interior, university professors, judges, education and training organization, welfare organization, and prisons organization. 14 people were selected as a sample using the purposeful sampling method and theoretical saturation principle. The data collection tool was a semi-structured interview and was used to ensure the validity of the professors' opinions and for the reliability of the open test, comparison and repeatability method. The collected data were analyzed by thematic analysis method and using "Max Kqda" software..

The identified indicators, in the form of 4 main themes and 16 sub-themes, are: determining goals and priorities, determining the structure and system of resource allocation and appointment.

These indicators in the strategic management of the police can lead to greater effectiveness in preventing women from being victimized and can somehow have a positive impact on the psychological security of women in society.

Crime prevention was accepted by the governments after the ineffectiveness of criminal methods, and accordingly, proper planning by countries, including our country, has become common in this regard. The governments track the crime prevention by delegating authority in accordance with the description of the duties of the organizations. Accordingly, the Social Security Organization contributes to crime prevention by implementing its programs in controlling crime and social harm. Consequently, the purpose of this research is to explain the role of social security in crime prevention.
The method in this article is analytical-descriptive of a qualitative type and the data collection method is in the form of the library study, which includes written sources including laws, books, etc., after collecting the materials, it is analyzed and the analysis of these cases has been discussed.
According to the findings, social security services are provided in three areas: 1- insurance services, 2- support and rehabilitation services, and 3- relief services. These services are very effective in preventing the occurrence of the roots of crimes such as poverty, unemployment, etc.
Social Security Institutions can adjust their programs with a new approach aiming at reducing the occurrence of crimes through signing a memorandum of understanding with other organizations, which can be more efficient than in the past and take advantage of the existing capacity in order to prevent the occurrence of crimes.

the realization of the expected goals in the organizational transformation in law enforcement crime prevention requires the knowledge of the deterrent and operative forces in this field, so the purpose of the present study is to identify the aforementioned factors to strengthen the operative forces and also eliminate or weaken the forces Inhibitor in the field of research.

In terms of practical purpose, the research is qualitative-quantitative in terms of the nature of data and descriptive-analytical in terms of data collection method. The statistical population of the qualitative part includes elites in the field of crime prevention, with the purposeful sampling method and the principle of theoretical saturation, 14 people were selected as the sample and the data collection tool was a semi-structured interview, which was based on thematic analysis and using "Maxqda" software were analyzed, in the quantitative part of the statistical population of 139 people including commanders and expert experts, 102 of them were selected by random stratified sampling method, and the data collection tool was a researcher questionnaire.

The findings indicate the identification of 4 dimensions, 15 components and 33 indicators for organizational transformation promoters and 4 dimensions, 7 components and 20 indicators for organizational transformation obstacles.

Identifying the acting and deterrent forces will give commanders a good understanding of the rapid and appropriate realization of organizational change in crime prevention planning.

The Covid-19 pandemic has changed many organizations and professions; In this regard, the aim of this study is to investigate the effects of this disease on the auditing profession.

The research method is an exploratory survey. All auditors who were engaged in auditing in the country in 2019 constitute the statistical population of the research. In order to test the hypotheses of the research, "one-sample t-test" was used.

The research findings indicate that the covid-19 pandemic affects the identification and assessment of risks caused by significant distortions and the auditors' response to the assessed risks, the acquisition of audit evidence, the auditors' assessment of the appropriateness of the assumption of going concern, The content of the auditor's report, the timeliness of the report and the quality of the audit in general have had an important impact. According to the respondents, the greatest effect is related to the timeliness of the auditor's report and the least effect is related to the content of his report.

Covid-19 has been able to leave significant effects on the auditing profession. Therefore, auditors must adapt to these conditions. In this situation, they can use tools that provide communication between the auditors and the units under consideration in remote working conditions.

Today, technology plays an important role in the process of transformation in organizations, technology grows in the context of science and seeks to solve problems in a practical way, therefore, in order to reach desired goals and solve problems through the use of technologies, identifying the components which is the driving force to reach the desired situation in law enforcement crime prevention, constitutes the purpose of this research. The current research is applied in terms of purpose, in terms of descriptive-analytical nature and in terms of qualitative method. The statistical population includes police elites, 14 of whom were selected as a sample using the purposeful sampling method and theoretical saturation principle. The data collection tool was a semi-structured interview and was used to ensure the validity of the professors' opinions and for the reliability of the open test, comparison and repeatability method.The collected data were analyzed by thematic analysis method and using "Maxqda" software. Based on the findings, while identifying the dimensions of the research including; 1-Strengthening and development of preventive technology capabilities and 2- Development and improvement of processes and work methods in law enforcement crime prevention, 10 and 7 components were identified for the first and second dimensions, respectively.

Road accidents cause many damages in the country every year, which is sometimes impossible to compensate for their consequences, so identifying the variables affecting accidents and planning to solve them in terms of priorities is inevitable, so this study was conducted to identify and rank road and environment factors in road accidents.

This research is applied in terms of purpose and in terms of nature, descriptive-analytical and quantitative in terms of methodology. The statistical population of the study consisted of 50 experts, experts and civil professors of road construction projects in Khorramabad city who have sufficient information and skills in this field, data collection tools, a researcher-made questionnaire and to ensure its validity from the viewpoints of professors and for reliability of the questionnaire, Cronbach's alpha coefficient was used and analysis and ranking of variables were done by BWD method.

According to the findings, six indicators affecting the incidence of road accidents were identified and extracted in two dimensions. And the quality of the road ranked first, the existence of the valley and the screw ranked second, temperature and frost ranked third, the low width of the road ranked fourth, the storm and the presence of dust ranked fifth and snow and rain ranked sixth.

If appropriate and targeted planning priority is done in order to resolve the identified defects, we will see a reduction in road accidents and fatalities along khorramabad-Boroujerd route.

 Prevention of crime is one of the important and ponderable issues that has always been considered by intellectuals in the last few decades and many researches have been done about it. The purpose of this research is to obtain the important and valuable points of crime prevention in the thoughts of the Supreme Leader.

 This research was conducted using a descriptive-explanatory qualitative method with the tool of content analysis and by referring to all the statements of the Supreme Leader including his speeches from 1990 to 2022. Also, "MAXQDA" software was used for data analysis.

 The findings of the research show that according to the Supreme Leader's point of view, the issue of crime prevention, in addition to being one of the important missions of the judiciary, is a supra-judicial issue that requires the interaction of all organizations. In total, for the requirements of crime prevention, sixteen indicators, including the scientific nature of crime prevention, finding the root causes of crime, science and experience, empathy, recognizing solutions, monitoring, etc., and for its importance and necessity, seven indicators including crime reduction and its costs, increasing security and good administration of the country, etc., were identified.

 The results of the research indicate the importance and special attention of the Supreme Leader to the damage caused by the occurrence of crime in the country, and most of them consider the problem of crime prevention with a scientific, interactive, opportunity-oriented and supervisory quality. By implementing his ideas in this regard, the organizations in charge of crime prevention will be able to plan more appropriately in this field.

From the economic point of view, investment in employment for advanced companies which possess a high level of human capital is significant. To be specific, deviation from the optimal level of investment in employment can deteriorate competitional advantage, efficiency, and future performance of companies. In other words, one of the most important decisions of companies that have important economic consequences in the long run, both for the country and company, is decisions related to the efficiency of investment in labor employment. These decisions primarily rely on the confidential information of management about the skills and efficiency of the employee. Accounting information with high quality can increase the ability of oversight for investors and shareholders. In general, comparability can reduce the expense of paraphrasing accounting information. Accordingly, in this study, the role of one of the key features of accounting information quality (accounting comparability) on the labor investment efficiency in companies was investigated. In the meantime, the moderating role of features including financing constraint, internal and external monitoring is studied.

The research methodology is quantitative research that adopts the scientific method and empirical evidence, based on hypotheses and ex-post research design. This type of research is utilized when criteria data quantitative are used. In this research, data from 91 firms listed on Tehran Stock Exchange from 2010 to 2020 was gathered through the financial statements and Rahavard Novin software. Also, according to the research purpose, financial constraints, external and internal oversight are regarded as moderating variables. Statistical analysis was carry out by multi-variable regression in panel data structure with Eviwes software.Based on the theoretical literature and the conducted studies, research hypotheses were developed as follows:First hypothesis: Accounting comparability has positive and significant effects on the labor investment efficiency.Second hypothesis: Financing constraint reinforce the intensity of the positive effect of accounting comparability on labor investment efficiency.Third hypothesis: In weaker external monitoring, the effect of accounting comparability on the labor investment efficiency is stronger.Fourth hypothesis: In weaker internal monitoring, the effect of accounting comparability on the labor investment efficiency is stronger.Our proxies for labor investment efficiency are constructed based on the method of Pinnuck and Lillis (2007) model. The model takes the following form:Net-Hiringi,t = α + β1Sales_Growthi,t + β2Sales_Growthi,t-1 + β3ROAi,t + β4∆ROAi,t + β5∆ROAi,t-1 + β6Returni,t + β7Sizei,t-1 + β8Quicki,t-1 + β9∆Quicki,t + β10∆Quicki,t-1 + β11Levi,t-1 + i,t-1k + Industry Dummies + εi,t (1)Where Net_Hiring -denoting a firm's net hiring- measures labor investments and is calculated as the percentage change in the number of employees. To estimate expected labor investment, the model includes a series of firm-specific characteristics, including sales growth (Sales_Growth); return on assets (ROA); annual stock return (Return); firm size (Size); quick ratio (Quick); leverage ratio (Lev); loss interval indicators (Loss_Bin); and industry dummies.

The results of the regression analysis of the study showed that accounting comparability has positive effects on the labor investment efficiency. Also, companies with more tangible assets, dividends, institutional investors, and labor intensity tend to have a higher level of efficiency of labor investments. On the contrary, companies with higher quick ratios, cash flow volatility, net hiring volatility, and loss invest in labor employment with lower efficiency. Furthermore, accounting quality shows that companies that have a higher quality of income can reduce inefficiency in labor employment investment. Evidence also shows that when firms have financing constraints, and weak internal and external monitoring a stronger positive relationship between accounting comparability and labor investment efficiency exists.

The evidence obtained from the research results showed that accounting comparability has a positive effect on the labor investment efficiency. It means that comparable accounting information can reduce false decisions to hiring and firing. Thus, shift the labor investment efficiency toward desirable level. Deviation from the optimal level of investment in labor can deteriorate the future performance of a company and it is in contrast with the interest of shareholders. In this regard, standard setters can improve the labor investment efficiency by adopting ways to improve the comparability of companies' information. Also, in situations where internal and external monitoring are not in a good position, the labor investment efficiency can be improved by providing comparable accounting information. Further analysis showed that accounting comparability have positive effect on the labor investment efficiency in companies with financing constraint while this subject is not significant for firms without financing constraint. This subject shows that in situations with financing constraint, accounting information can play an important role and also help the managers of companies.