غلامرضا کردستانی

The purpose of the current research is to identify and evaluate the quality pattern of court accountants' comments.

The purpose of the study is an applied-developmental study. Based on targeted sampling, 22 judges and lawyers, professional experts and accounting professors related to the court were interviewed, and in the quantitative part, all court accountants, whose number is unlimited and according to Cochran's formula, 384 people were identified. The qualitative method of foundation data analysis was used in ATLAS TI software and structural equation modeling method in SMARTPLS software was used for validation.

A model was identified in 6 categories, 20 core codes based on 122 open codes. Research findings in five categories of causal conditions (technical characteristics of accounting, specialized characteristics of accountants, personality characteristics of accountants in terms of accounting job and individual motivation to enter the forensic accounting profession), interventionist, strategy (increasing independence of accountants, strengthening supervision, promoting professional ethics, improving interactions and education) and consequences and context were determined separately.

The development and implementation of strict standards and the improvement of supervisory mechanisms can be effective in improving the quality of court accountants' comments and improving the performance of the judiciary.Knowledge enhancement: Improving the quality of court audit opinion is one of the most important things in maintaining transparency and public trust in the judicial and financial system of the country

In recent years, paying attention to the non-financial performance of companies has attracted the attention of stakeholders, which shows the importance of sustainability reporting even more.Stakeholders demand sustainability reporting in order to evaluate company performance.Among different industries, the oil and gas industry has a special place in the country's economy.Therefore, sustainability reporting is very important in the oil and gas industry.In this regard, companies carry out sustainability reporting in different ways.28of the board of directors activity reports of Iranian oil and gas industry companies5sustainability reports of the biggest oil and gas companies in the world, as well as the disclosures of the sustainability standards board have been reviewed.The mentioned reports have been evaluated using the content analysis method.The results show that the number of five sub-components from governance dimension of sustainability standards have been seen in the reports of Iran and big companies in the world.The greatest overlap among these three sectors has been in the environmental dimension which shows the importance of this dimension in the oil and gas industry.Also the environmental dimension has received the most attention in the sustainability standards board, while in Iranian companies,the environmental dimension has the least attention.On the other hand the number of information disclosure cases of the sustainability standards board is the lowest with29disclosure cases which shows that the disclosure cases of this board are currently not complete.In order to provide a better description of the sustainability activities of Iranian companies it is necessary to provide separate sustainability reporting by Iranian companies.

Currently, the rapid development of digital technology has attracted a lot of attention from researchers, media and policy makers, The purpose of this research is to know and understand the experiences of experts in the field of presenting the corporate governance model in the age of information technology.

In this research, 88 questionnaires were answered by experts such as members of the audit committee, internal audit manager, board members and financial managers who had professional activities in corporate governance.

The obtained results show that the factors of increasing expertise and updating, administrative controls and responsibility centers, independent and internal audit, internal controls, performance management control, service compensation system, incentive system, reward system, performance evaluation system, virtual network organizations and Without borders, media control, legal system control, stakeholder control, market control, and increasing effectiveness and efficiency are the dimensions that constitute the ideal corporate governance model in the age of information technology.

To improve and provide better information, it should be aligned with technology, and certainly the development of technology, as well as knowing and using it correctly, can be effective in the effectiveness of corporate governance.

The current research was conducted with the purpose of presenting and validating the role model of treasury accounting system for good governance. This research is applied-developmental from the point of view of the goal. From the point of view of the data collection method, it was done by cross-sectional survey method. Also, in line with the goal, an exploratory mixed research design was used. The community of participants of the qualitative part included the managers of the financial field of the Ministry of Economy and Finance, especially the managers and employees of the General Treasury Department, senior auditors of the Audit Bureau, senior experts of the program organization, auditors of the audit organization. Sampling was done by targeted method and theoretical saturation was obtained with 16 interviews. The statistical population of the quantitative part included financial managers, department managers, faculty members in the fields of law, management and accounting as the statistical population.The sample size was estimated using the rule of power analysis of 123 people and the data was collected by simple random sampling method.The data collection tool was semi-structured interview and researcher-made questionnaire. Thematic analysis and partial least squares were used to analyze the collected data.The research findings showed that budget management and control of government obligations and income management and government borrowing affect audit management and financial reporting.Audit management and financial reporting have an effect on government bank account management and government audit management and financial supervision, and these factors also affect public resources and risk management.

The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.

The delay in dividend payment signifies the duration from the dividend's approval to its deposit into shareholders' accounts. This delay tends to concern shareholders and takes on greater importance in an inflationary economic climate. This research aims to investigate the trend of this time delay in dividend payment and identify the factors contributing to payment delays. Given the high inflation rate in Iran and the fact that cash dividends are distributed just once a year, there's an increased need for research in this field. According to Article 240 of Iranian Commercial Law, companies are obligated to pay cash dividends within a maximum of eight months from the date of the shareholder meeting approving the dividend. However, as per Notice No. 122/125074 issued by the Tehran Stock Exchange (TSE) in 2023, it's been stipulated that listed companies in the Iranian stock market must disburse dividend payments within a maximum of four months following the general assembly's decision on dividend distribution. In a context where the time value of money is significant and legal obligations for dividend payment become stricter, the time delay in disbursing dividends can be viewed as a component of a company's dividend payment strategy. We hypothesize that this delay varies across industries, influenced by each industry's distinct business models. As a company reaches the maturity phase of its life cycle, it's likely to experience a shorter delay in dividend payments due to enhanced financial strength and operational stability. Moreover, we predict a decrease in this payout delay in response to increased liquidity measures, firm size, return on assets, and earnings quality. On the other hand, a rise in financial leverage and free float shares is likely to cause an elongation in the delay of dividend payments.  This study is a correlation-based and comparative investigation that utilizes retrospective data. The research population comprises companies from 12 chosen industries listed on the Iranian stock market. The sample was obtained using a systematic elimination method, resulting in 1311 observations, represented as an unbalanced panel over eight years, from 2014 to 2021. The Eviews12 and Stata17 software suites were used for performing statistical analyses. Hypotheses were tested using mean comparison tests and multivariate regression models, incorporating a methodology to adjust for the influences of industry and year.  The study results demonstrate a decline in the dividend payment time delay in the Iranian stock market from 2014 to 2021. Throughout this timeframe, companies with higher shares were found to have shorter delays in dividend payments. Industries including petroleum products, computers and related services, and chemicals showed the shortest delay in dividend payments. Conversely, the ceramic and tile industry, machinery and equipment, and pharmaceutical sectors exhibited the longest delays in delivering dividends. Out of all 66 pairwise industry comparisons, the average difference in the dividend payment time delay is significant in 56 paired groups, accounting for approximately 84.85% of the comparisons at 99% and 95% confidence levels. This suggests a distinct variation in the time delay of dividend payments across different industries. Additionally, in 10 pairwise comparisons among the corporation life cycle - introduction, growth, maturity, shake-out, and decline - the average time delay in dividend payment is notably different in 6 paired groups. The delay in dividend payments is less during the maturity stage compared to other stages of the company's life cycle. Conversely, the time delay in the decline stage surpasses that in the growth, maturity, and shake-out stages. The delay in dividend payments negatively correlates with the company's liquidity and size. On the contrary, it positively correlates with financial leverage and the quantity of free-float shares. No significant association was discerned between the dividend payment time delay and variables such as asset returns and earnings quality. However, a notable discrepancy was detected in the average of these two variables within the range from the minimum to the first quartile of the dividend payment time delay distribution compared to the remaining range of the distribution.  The dividend payment delay may arise from strategic decisions by management that prioritize funding for the company's operations and projects, the influence of the company's ownership structure, or limitations linked to the firm's liquidity capabilities, macro industry conditions, and economic variables. These elements are manifested in the financial ratios within financial statements and the variables explored in this research. Grasping the interplay between these variables and the delay in dividend payments equips investors with the capability to estimate the length of the delay in a company's dividend payments and benchmark it against other companies using this measure. The outcomes of this study equip investors with the ability to strategize their investment portfolios, taking into account the industry type, the company's life cycle stage, and other variables examined in the research. Based on the duration of the dividend payment delay, investors may favor acquiring shares in certain companies over others, or they might decide to offload their shares before the dividend disbursement date. This investigation not only broadens the literature concerning dividend payment delay but also pioneers exploring this subject.

This research aims to deepen the understanding of how the integration of corporate social responsibility (CSR) and strategic management accounting (SMA) as a strategic approach can positively impact community culture, alleviate deprivation in communities adjacent to industries, and contribute to the economic and managerial development of companies and industries. This study explores how to combine these two areas and identify an efficient model based on this integration. The primary focus is on how organizations can use CSR strategies to improve their economic, social, and environmental performance. Additionally, this study seeks to offer solutions for enhancing social and environmental commitments to achieve sustainable development goals.

This study employs a grounded theory method, a robust and effective approach in qualitative research. This method involves deep data analysis through field collection and interpretation. Data for this study was collected through semi-structured interviews with managers and experts from various companies and field surveys. The data analysis process follows the Strauss and Corbin approach and is conducted in three stages: open coding, axial coding, and selective coding. In the open coding phase, basic concepts and categories were extracted from the data. In the axial coding phase, these categories are divided into main and subcategories and linked together. Finally, a comprehensive theory is developed in the selective coding phase based on the relationships between different categories.

The findings indicate that industries and companies have a responsibility toward their communities and the environment. Industrial activities can negatively impact both people's lives and the environment. Therefore, industries must first address and compensate for any harm caused, and then focus on alleviating deprivation and fostering community development. This approach helps improve the living conditions of people and the environment while building trust and loyalty among local communities. The research also reveals that companies incorporating social responsibility into their overall strategy can reap long-term economic and social benefits. The results demonstrate that integrating CSR and SMA enhances organizational performance, increases stakeholder satisfaction, and promotes economic sustainability.

This research demonstrates that integrating CSR and SMA significantly enhances organizational and community performance, contributing to sustainability, social justice, and sustainable economic development. Companies should implement comprehensive strategies to improve social and environmental conditions, which not only support economic growth but also foster trust and loyalty among local communities. This strategic approach enables companies to achieve both financial and social objectives simultaneously, thereby strengthening their competitive position and improving their public image over time. The research underscores the importance of utilizing strategic management accounting tools to fulfill CSR goals and shows how an integrated approach can elevate the overall performance of organizations.

The behavior of managers in financial reporting is considered as one of the vital and critical components in the performance of an organization. The importance of this issue is undeniable due to the wide consequences it can have on the organization and the general economy. Basically, managers have access to financial information and financial performance of the organization. and are responsible for preparing accurate and honest reports about the financial status of the organization. The findings of the research were identified separately in 5 categories. The model was identified in 6 categories with 23 core codes based on 148 coders. Causal conditions (personal characteristics, communication skills, mental characteristics and moral values), strategies (training, infrastructure, targeting of financial reporting, policy and information technology), consequences (improving the image of the organization, business prosperity and economic productivity), background conditions (knowledge) Specialization, financial discipline, laws and regulations, transparency of information, accountability and accounting status) and intervening conditions (weakness of regulatory institutions, financial pressure, environmental conditions, negligence and neglect and cultural and social conditions) have been designed. The model of fair behavior of managers in order to increase the quality of financial reporting in an organization leads to a combination of actions and policies that not only improves the quality of financial reports, but also strengthens the trust of organization members and other stakeholders in the organization, and with an ethical organizational culture, increases the capabilities of Management is accompanied by paying attention to continuous monitoring and evaluation and promoting organizational transparency and accountability.

This study examines the integration of management accounting and corporate social responsibility (CSR) with a focus on poverty alleviation and economic development in Iran. Given the country's widespread social and economic challenges, particularly in underprivileged areas, companies require approaches that not only improve financial performance but also contribute to reducing social inequalities. This study employs a scenario planning approach based on identifying and analyzing key uncertainties. In the first step, through a literature review and using the fuzzy Delphi method, 12 key drivers were identified. These drivers were prioritized and validated based on the opinions of academic experts and managers of companies with experience in CSR initiatives. The identification of uncertainties was conducted through an analysis of these key drivers. Five key drivers, with the highest consensus percentage and the lowest level of opinion divergence, were selected as the final influential factors. This process included evaluating the potential impacts of these drivers on various future scenarios and analyzing their uncertainty states. Subsequently, future scenarios were designed using scenario planning methods and compatibility analysis. The timeframe for conducting this research was Winter 2023 and Spring 2024. The findings demonstrate that integrating management accounting with CSR, particularly in the context of poverty alleviation, can improve living conditions in underprivileged regions and enhance companies' economic development across different scenarios.The present study serves as a practical guide for Iranian companies, recommending the development of more effective strategies for integrating management accounting and CSR through scenario planning based on identifying uncertainties. These strategies can contribute to the country's sustainable economic and social development while addressing existing challenges and inequalities.This research can assist policymakers and company managers in Iran to implement CSR programs more effectively and contribute to improving the country's social and economic conditions.

This study examined the status of management accounting application in the public sector and its development strategies. To this end, electronic questionnaires distributed to 96 participants were used to obtain the necessary data. The data were analyzed using a one-sample t-test. The result showed that management accounting functions are not implemented correctly in the public sector. For instance, lack of knowledge of managers regarding management accounting functions, lack of experts in key and crucial positions, incomplete application of accrual accounting convention, neglect of future-oriented data, lack of accountability in the public sector, delay in submitting financial data, and preference for political managers over qualified ones have all contributed to the subpar state of management accounting functions in the public sector. The results also showed that initiatives including promoting operational accountability systems, emphasizing management accounting in universities, recruiting professionals for public organizations’ financial departments, encouraging competition among public sector organizations, selecting managers based on their qualifications and evaluating their performance, establishing a performance management system in the public sector, ranking organizations according to how accountable they are to the public, offering practical skill training, holding relevant seminars and conferences, establishing a system for data-based decisions, and increasing managers’ understanding of management accounting’s functions can advance management accounting in the public sector.

considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.

The aim of this paper is to investigate the role of the fundamental accounting variables in determining the systematic risk by focusing on two samples of healthy and financially distressed firms.

The method is pairwise comparison. For this purpose, the data of 17975 monthly observations of healthy firms and 6430 monthly observations of distressed firms (309firm) were analyzed.

The results indicated that there is a significant difference between the status of fundamental variables in healthy and distressed stocks. Also, systematic risk in distressed firms is higher than in healthy firms (at 90% confidence level). And finally, the results showed that the expected returns and risk premium in healthy firms is higher than distressed firms.

The results indicated that there is a relationship between the fundamental accounting variables and systematic risk in two samples of financially distressed and healthy firms, and this relationship causes the difference in expected return and premium risk of financially distressed and healthy firms.

Contribution:

 Identifying the fundamental accounting variables and explaining their relationship with systematic risk by separating financially distressed and healthy firms leads to a more accurate premium risk assessment.

Stock Prices Crash RiskThe of risk the stock price crash, which indicates the possibility of a sharp and sudden drop in price, is affected by the risk of financial distress, and agency costs intensify this relationship. Empirical investigation of this issue is the aim of the present studyTo achieve the goal of the research, the data of 211 corporations active in the Tehran Stock Exchange were selected during a 10-year period from 2012 to 2021, and multivariate linear regression method and mixed data model were used to test the hypothesis. The findings showed that the risk of financial distress (criterion based on market information) does not increase the risk of stock prices crash. .Also the existence of agency costs does not intensify the relationship between the risk of financial distress and risk of stock prices crash. In addition to this test and additional analyzes showed that the risk of financial distress (criterion based on Altman's accounting information) increases the risk of stock prices crash (criterion of negative skewness of stock returns). Investigating the effect of agency costs on the relationship between the risk of financial distress and risk of stock prices crash and measuring the risk of crash with the two criteria of negative skewness of stock returns and downward volatility, the risk of financial distress with the two criteria of Merton and Altman, as well as adjusting the agency costs of each company. With industry average, research innovation is considered

Understanding the consequences of drivers of economic transformation, especially new technologies, for value creation in developing countries, becomes more important day by day. This means that the capabilities of the data-driven economy require focusing on the structural changes of growth and development from the perspective of sustainable development. This research is trying to systematically examine the findings of the studies conducted in this regard and analyze them based on the process of formation and the achievements presented. By referring to available authentic documents and documents and after reviewing information from English sources from 2000 to 2022 and Persian from 1380 to 1401, 242 articles identified. In order to analyze selected articles, constituent concepts, dimensions and influential components, content analysis method and interviews used with the presence of a number of experts.Production technology,information technology, virtual systems, artificial intelligence, dynamic innovation,organizational structure, regulatory structure and works, globalization and cultural changes are the drivers of change. The need to recognize the impact of using new technologies and other drivers of change in management accounting thinking, processes is a tangible matter, which ultimately led to the adjustment of many management accounting positions and challenges. It creates for management accounting in the future and thus helps to develop the literature of this field by providing views and solutions for increasing knowledge and implementing information technologies and adapting management accounting to these innovative waves.

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

The purpose of this research is to explain the methods of improving public financial management. Public financial management systems have been used all over the world with the aim of adopting reasonable and possible financial policies, setting binding and policy-compliant budgets, efficiency in financial flows of expenses and income, as well as improving the process of recording information and increasing the accountability of policy makers. Well-functioning public financial management systems are therefore critical for all countries, and are needed to implement policies in all sectors effectively and efficiently. Recently, various proposals have been presented in Iran regarding the reform of the public financial management system, the structure and budgeting system, the accounting and auditing system, and finally the reform of the performance system. Therefore, the improvement of public financial management is influenced by strong leadership, commitment and long-term movement, effective participation and strong management.

The purpose of the public financial management system is to provide a correct basis for making decisions on resource allocation, determining measurable and expected results, and focusing decision-making on public sector problems. This research was done in order to identify opportunities to improve the country's public financial management system.

This study has a qualitative design and the content analysis method was used to analyze the data. The required information was collected and analyzed in 1400-1401 through semi-structured interviews with 12 experts.

Opportunities for improvement in public financial management sub-systems including tax system, treasury system, assets and liabilities management system, accounting and financial reporting system, audit system and performance evaluation system with the goals of providing sustainable resources, control Resources, financial discipline, optimal allocation of resources, transparent and efficient budget preparation, efficiency, effectiveness and economic efficiency, resource management within the budget, stakeholder participation, financial control and supervision, accountability, transparency and assurance were identified.

Public financial management sector has four dimensions, including financial management, operational management, fiduciary risk management and governance, which aims to increase welfare, justice, accountability, transparency, rule of law, participation, responsibility, efficiency and effectiveness. The ultimate good governance. Therefore, one of the important ways to achieve good governance is to reform the public financial management system. A strong public financial management system can reduce poverty, increase social justice and meet the information needs of stakeholders to assess accountability and provide the basis for economic, social improvement and citizen satisfaction and help sustainability in different dimensions.Contribution: The findings of this research can help those involved in reforming the public financial management system.

Financial management systems are placed in a wide set of processes and institutions and are affected by this set. Most of the developing countries have valid laws and regulations in the field of financial management of the public sector, but they are not implemented well, which has created a problem. The main purpose of this research is to investigate the new financial management system and evaluate its current situation in the public sector of the country. The current research is a mixed type of research. In the past, financial management in the public sector included reports on the resources and expenditures of the public sector, the application of the modern public financial management approach in accordance with the environmental characteristics of the country can lead to the integration of information systems, more realistic financial statements and ease of decision-making by creditors in investment opportunities as well as improving accountability through reporting on performance, assessing the ability to fulfill government and budget obligations. Financial management is an ideal method to control the financial activities of an organization. The modern public financial management approach in accordance with the environmental characteristics can make the information systems coherent and increase the ability to respond by presenting reports on performance, evaluating the ability to fulfill government and budget obligations. Also, modern financial management improves allocation management in the public sector and time management. In addition, it leads to improvement in the management of budget resource allocation, accuracy in measuring the cost of services and time management. If reforms are implemented without considering the nature of the country's public sector, it can lead to adverse consequences such as lack of creativity in the public sector, class divide, contradiction in performance criteria and financial corruption.

The expectation from the workforce and accountants has been increased due to the social, economic, and political changes along with the rapid changes in science and technology, changes in the business environment, and the complexity of today’s businesses. Therefore, to find a response to the new expectation of businesses and expectations of society from universities, revising the accounting curricula would be essential. The main purpose of the current study is to design a comprehensive accounting education model at the third and fourth-generation universities. In this regard, the needed data gathered by the interview with the professors, experts in the field of accounting, and higher education and has been analyzed by applying a qualitative methodology called the grounded theory. After analyzing and coding the data at open, selective, and axial levels the comprehensive accounting education model at the third and fourth- generation universities has been extracted by conceptualization and abstraction. The studied research method can be implemented specifically to revise the accounting curricula and would generally affect the interaction between university and accounting major with industry and society. Also, entrepreneurship will be improved and society will move toward sustainable development.

The public financial management system in developing countries is always facing challenges to ensure the compatibility of budget planning and discipline with macroeconomics and resource allocation in accordance with poverty reduction strategies and implementing programs and activities effectively and following up on results. This research was done in order to identify the challenges of the country's public financial management system. This study has a qualitative design and the content analysis method was used to analyze the data. The required information was collected and analyzed in 1400-1401 through semi-structured interviews with 15 experts. The challenges related to public financial management sub-systems which include tax system, treasury system, asset and debt management system, budgeting system, accounting and financial reporting system, audit system and performance evaluation system in four elements, financial resources and non-financial, management and governance system, institutional framework and support structures and in twelve dimensions including lack of financial resources, weak infrastructure and equipment, human resource problems, weakness in executive and operational processes, insufficient support of managers, influence and lobbying, Lack of accountability, weak rules and standards, lack of transparency, weak training, non-implementation of accrual accounting, weak performance budgeting were identified. Identifying these challenges can provide a framework for improving the financial management system and help those involved in reforming the public financial management system.

Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the text of financial statements. This issue has been considered in this research. To answer the research question on how the effectiveness of internal controls affects risk disclosure, the data of 114 companies listed on the Tehran Stock Exchange were analyzed. The findings show that companies with weak internal control systems report lower levels of textual risk disclosure than companies with effective internal controls. The results also show that the periodic repetition of the weakness of internal controls and its public dissemination leads to the disclosure of a higher level of risk by managers. Based on the research findings, it can be concluded that auditors' attention to the internal controls weakness and strengthening the structure of internal controls of the company can improve further risk disclosure. Overall, the results of the research fill the existing research gap in the field of the importance of disclosing internal control weaknesses and the usefulness of the independent auditor's attention to the effectiveness of internal controls and managing risk-based textual disclosure.

The implementation of the financial management system of the public sector and the improvement of efficiency have led to create an incentive in the field of reforming the financial management system of the public sector.

It is a descriptive (non-experimental) survey method. The statistical sample of the research includes 165 accountants and financial managers, budget managers, financial experts, university lecturers, in the data analysis section, ranking was done using the importance of factors and model fitting or structural equation method.

The rate of progress in new technologies in causal conditions, decentralization and increased flexibility in contextual conditions, cultural values in interventionists, reforming the tax system in strategies and increasing social welfare.

The evaluation and ranking of modern public financial management in Iran, it was found that the model of modern public financial management has causal, contextual, intervening conditions, strategies and consequences, each of which, in the order of ranking, has the items of new technologies, increasing citizens' expectations, increasing corruption and poverty. severe limitation of the country's financial resources and legal and international requirements and regional competition; Decentralization and increasing flexibility, reforming the motivation and incentives and commitment of managers, reforming the method of training and counseling, creating an integrated information system, developing human resources and equipment and technology, and rules and regulations and procedures; Cultural values, leadership and management and involvement of politicians and politicization.

This research with a pathological investigation and by paying attention to the views of users, seeks to identify the gap of expectations in financial reporting to know the areas of failure in providing useful information for users to make decisions. The research was conducted with a qualitative approach and the method of semi-structured interviews and examining qualitative data through the Data Analysis Spiral. That's why, a total of 21 specialized interviews were conducted with the main users of information. The results showed that the content of financial reporting did not provide all the information necessary for economic decisions and it is not enough to evaluate the management stewardship duties. Financial information due to features such as incompleteness, being retrospective and outdated, complexity, change of format and content, inaccurate judgments and estimates, and opaque relations of its components has little usefulness. The suggested solution to reduce the expectations gap and improve usefulness is the compilation of principles as a general guide for the disclosure of information in financial statements which can be in the form of a revision in accounting standard number one in its structure and content section or explanatory notes or be considered as a non-binding practice guide.

Decision usefulness of accounting information as the main aim of financial reporting has recently been questioned. Some Researches have documented the declining path of information usefulness. The evidence reveals a huge gap between the market value of firms and their financial information. This is an issue of concern that follows financial reporting under current theoretical frameworks to what extent it expresses the market value of firms and as a result, it is able to provide information needs of users? According to this many investigations the concern raises that current financial reporting fails to satisfy the information needs for decision making of investors. Due to the importance of this issue, in this research Information usefulness trend from perspective of the relation of accounting information with market value of companies has been investigated.

To examine the usefulness of accounting information collecting data like other empirical researches is based on using archival data such as firm financial information and information about financial markets. In this direction, data from 1210 observation or firm-years of listed firms at Tehran Stock Exchange and Iran Fara Bourse was collected and the data about earnings, net book equity values and market capitals was collected. Using accounting information including net profit and book equity value and examining the explanatory power of this information about the market value of companies is a common method in the value relevance researches. The data analysis then, was performed based on charts of trends and the estimation of multiple linear cross-sectional regression models. In such a way that for more robustness of the research results In addition to regression analysis charts and their interpretations have also been used.

The research results indicate that despite accounting information consist of Net Book Equity Value and Earning per Share are still value relevance and useful in decision making but this usefulness significantly decreased during time and its role in explaining the market value of companies has been declining and diminishing. At the beginning of the study period net income and book value information explains 67 percent of the market value of companies whilst by taking a downward path it has decreased to 30 percent. In the other words the trend of divergence of the firms market value compared to accounting information including net income and book value over time continues to increase and this means reduction in the usefulness of information and its fading in the analysis and valuations of investors. The time series test of adjusted multiple determination coefficients also confirms this matter. In a general conclusion it can be said this results indicates a degradation of position of financial reporting in the analysis and decisions of investors that alarms for the future of accounting and reducing the usefulness of this information can still be a concern of the responsible institutions in the field of accounting policy.

This research has been done due to the increase in criticisms towards financial reporting that the accounting information has lost the feature of being relevant and therefore its usefulness in investors' decisions. Research findings in line with other research conducted in this field, indicates reduction in the ability of financial information of firms in explaining the market values over time and as a result reducing its role in investors' analyzes and decisions. In the other words, The results has highlighted concerns about the reduction in usefulness of accounting information and creates insights that regulators and researchers investigate the root causes of declining information usefulness and if necessary, current Financial Reporting Regulations be revised. In other words according to the results of this research, it can be said that conducting more researches and finding the root causes of the decrease in the usefulness of accounting information seems necessary from the legislative institutions, researchers and academic community. In this regard, paying more attention to improving the quality of financial reports especially the quality of reported profits by firms along with addressing macroeconomic variables can improve the usefulness of accounting information. Also, in order to further investigate the reasons for such a situation research on behavioral financial effects in stock markets also seems necessary. Examining the effect of these factors along with the analysis of the reasons for the decrease in the usefulness of financial reporting will definitely lead to better knowledge and more appropriate policy making. Besides these, paying attention to the views and opinions of financial reporting users and examining the differences in their views with financial reporting objectives and what is now published as general purpose financial reporting can definitely be beneficial for the future of accounting.

The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services. This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization. The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model. The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the financial stability of the social security organization.Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the financial stability of that organization.