نشریه حسابداری و منافع اجتماعی
سال پنجم شماره 1 (پیاپی 16، بهار 1394)

The aim of this study was to analyze the acceptance of accounting application by students through applying the technology acceptance model (TAM). This study was conducted to investigate the behavior of the students using the variables: perceived ease of use, usefulness of observed, and the use of the system, the real deals. These variables using structural equation modeling (SEM) analysis; this research included 141 accounting students in Isfahan province that were able to use accounting programs and Data collected by questionnaire. Results showed that ease of use has a positive impact on the usefulness, while the benefits observed has no significant positive influence on the willingness to use, moreover the willingness to use has a positive impact on the turn as a true system used for bookkeeping. In fact, the ease of use is more important than the usefulness of software for students and based on the results and findings of this research proposal, it is suggested that Academic courses in information systems and specialized accounting software to be more attention, and bring more coordination between universities and the job market. Also in this study, Excel software that used mostly by accountants and Auditors were considered. In fact, the impact of Excel software in the accounting profession to enter the labor market was actually about research. 77 students and 34 accountants and auditors completed the questionnaires. The result suggests that there is a positive and significant relationship between education and the level of familiarity with Excel software, at least at the level of preliminary recognition Such as cell work, Worksheet, Analysis and Validation, and this relationship at an advanced level such as functions, increase productivity and collaborative editing has not been observed.

The present research was carried out in order to examine the effects of conservatism on the value of excess cash. In so doing, a sample of 100 companies listed in Tehran Stock Exchange during the years 2009-2013 was selected, and their data was analyzed. First, by examining the relationship between cash flow changes and the company stock returns, it was proved that the value of one Rial held in the company is less than one nominal Rial. Furthermore, in order to determine the effects of conservatism on the value of excess cash, the conservatism index was employed in the model of the study. It was revealed that by reducing the agency costs, conservatism resulted in an increase of the value of excess cash.

Floating of governmental firm to the private sector are done in several methods. If this transaction occurs via Tehran Stock Exchange and Iran Fara Bourse, shares offer in two methods; gradual and block. The purpose of this study is to compare the effect of gradual and block shares floating in privatization process of firms in the insurance and banking industries on their financial condition, performance and stock returns. To this aim, active companies in the insurance and banking industries that have been accepted in Tehran stock exchange from 2008 to 2012, more than %20 of their shares have been floated by gradual and block methods specified and also financial ratios and stock returns were compared. The results of hypothesis testing indicate that there were statistically significant differences between the financial condition of firms whose shares are floated to a gradual method with financial condition of firms whose shares are traded to the block method, and firms have been assigned to the gradual approach, at least have better profitability.

Decision making in determining the corporate capital structure is one of the issues which considering by the vast majority of financial managers and according to the direct effect on the value of company, it became a valuable and important issue in financial topics. This research aimed to investigate the determinates factors of capital structure on Tehran Stock Exchange through using both static and dynamic models to assess how variables affect investment returns, tangible fixed assets, net working assets, company size and profitability of the debt ratio. In order to achieve this goal, financial information of 101 listed companies in Tehran Stock Exchange for a period of 10 years from 2001 to 2011 were collected and also the model of least squares methods was applied to test hypothesizes. The results of this study confirm the basic theory of hierarchical decisions for static model capital structure listed companies in Tehran Stock Exchange. All independent variables considered in this model have significant relationship with the debt ratio which is provided in accordance with the theoretical foundations. But by the results of the hypothesis test dynamic model, only the positive impact of fixed assets and negative impact of net assets turnover were confirmed and negative impact of net assets in fixed asset turnover were confirmed.

Establishing and retaining the relation between firms and government are usually subject to acquiring the competitive advantage. The purpose of some corporate managers from communication is removal of financial limitations with the least cost. Thus, this study analyzes the relation between cost of debt and corporate governance in firms with extensive political connection (PCON). Political connection means significant financial operation as in interaction with the government. For this purpose, multimodal measurement factor was used for measuring extensive political connections. Variables including employees number, foreign sale, employer’s insurance fee and unemployment insurance fee, total assets of firm, market value of shareholders’ equity and income tax as well as methods including multilateral decision making and weighting Shannon methods were used to determine the political connection level between firm and government. Chief executive officer (CEO) duality and independence of directors (INDAC) are assumed as two corporate governance mechanisms. To test the hypotheses, a sample comprised of 140 firms in 21 industries within 1381-1392 was used. Results of this study indicate a negative and significant relation between cost of debt and political connection of firms (PCON). Moreover, cost of debt in political connection firms (PCON) is not affected by chief executive officer (CEO) duality, whilst debt cost in political connection firms (PCON) was negatively and significantly affected by independence of directors (INDAC).

Organizations are the major columns of the society and the growth or death of them depend on management. A manager duty is to direct the organization from the current status to an ideal condition. The purpose of this paper is to investigate the relation between the managers self-knowledge and administrative & financial health in governmental offices of Malekan province. The sample includes 59 managers and 470 employees. 50 managers were selected through simple random sampling and 211 employees were selected by categorical random sampling. To determine manager's self-knowledge and administrative & financial health, a questionnaire on the base of Likret 5 degrees scale was used. To test the hypothesis, Pierson correlation coefficient and to make priority of variables, Freedman test were used. Results approved all the hypotheses and thus there is a relation between manager's self-knowledge and administrative & financial health.

Comparing a corporate credit rating and the credit risk helps investors to make any investment decisions. On the other hand, the difference in the rates determines the cost of finance. Credit rating agencies worldwide are more than 100 years old. Although the big three credit ratings agencies, Standard and Poors, Moody's and Fitch rating agencies constitute a large share of the market, in some countries there are national ratings agency. A credit rating agency assigns the rate of corporate as securities issuers. This research is aimed to review 3 worldwide and 2 Iranian systems of rating agencies.

Project Financing Bonds is One of the Securities In The Years Following The Islamic Revolution, Used As A Debt Security By Iranian Government And Various Companies. Exchange Act related to issuance of bond was approved by Parliament on Oct. 1977 and according to the joint proposal of the Ministry of Economic Affairs and Finance and Other Relevant Economic Fundamentals Of The Country, on September 1978 the executive regulation of this act Was approved by the Council of Ministers. The Project Financing Bonds Were Used In Different Ways From The Central Bank, The Government And Companies Such As Khark Petrochemical, Polyacryl, To Control Money Market And Other Usage Such As Financing project. In This Paper, A Preliminary Discussion On The Project Financing Bonds such As The Definition, Purposes, Types And jurisprudence issues Of The Project Financing Bonds And The Differences Between The Project Financing Bonds And Bonds, Are Discussed And The Problems And Ambiguities That Exists In These Types Of Securities Have Been Mentioned And Were Presented Some Solutions For Any Of Problems.