نشریه دانش حسابداری و حسابرسی مدیریت
پیاپی 15 (پاییز 1394)

Management Accounting emphasizes on using accounting information for the managers in the organization in order to provide them with making decisions on conscious business so that they can better equip their management and control practices. The current research is mainly intended to introduce the incentives and barriers to changes in management accounting. In order to study the hypotheses, a questionnaire including 42 questions and 13 items was formulated and distribute among 350 managers and accountants listed at Iran’s accounting association and Iran’s Institute of Management Accountants and the Professors and students of the Management Accounting in order to analyze the data from the questions and with the normalized data, single sample t student test was used.
The results showed that point in view of the research community, the factors predicting profits included annual payment to the employees, agency costs, data quality and environmental costs. The incentives for changes in management accounting and the factors of organizational change included inaccessibility of the board of directors, lack of transparency in financial information and lack of control for increased asset prices are the barriers of changes in management accounting.

This paper reviews the reasons for the auditors’ tendency to issue limitation paragraph rather than disagreement paragraph in audit reports of the financial statement. Some researches show that the specifications of the management and the commercial firm being audited affect the opinion shopping of the auditors. Other researches state that there is a relation between the specifications of the audit firm, the manner of the auditors’ judgment toward the importance at the reporting level and the type of the audit opinions. The statistical samples of this research include 204 auditors selected among the supervisor, manager and partner in audit firms and Audit Organization. The research methodology of this paper is library based and the survey using questionnaire. The Likert Scale is used to answer the questions of the questionnaire. Also, the statistical software used in this paper is SPSS-18.
The results show that the specifications of the management of the commercial firm, the specifications of the commercial firm being audited, competition in auditing and quality of auditing affect the issuance of limitation paragraph rather than disagreement paragraph in audit reports of the financial statements.

This study is in the framework of theory of political economic and aims to analyze the effect of political management on the relationship between productivity and the cost of equity(COE) for company owners in Tehran`s stock exchange center. Companies in this study are divided into two groups: Companies with political management sovereignty and other companies. In this study, it is believed that political management becomes the ruler institution whenever the company`s main stock holders who own at least ten percent of the whole stock. The research method is relational with multi-variables regression, and panel analysis is used in order to analyze the models. In a seven year period from 2006-2012, the studies have shown that political management is highly effective to the relationship between productivity and COE, and if the political management increases in a company, the relationship between productivity and COE increases too. This research reveals that there isn’t relationship between political management and COE. Therefore it proves the effects of the study of using theory of political economy on the behavior of financial variables.

The purpose of this paper is the integration of public sector accounting concepts as a single body and even in consistent with the private sector, for modeling a variety of important financial reporting patterns in public sector. In this regard, it discusses different views for financial reporting usefulness and analyzes the public sector accounting perspective. Then, it reviews prerequisite concepts that are necessary for modeling. Finally, employing deductive-conceptual analysis, it presents visually “U.S. Model, International Model, Iranian Model before setting public sector accounting standards, and Iranian Model after setting public sector accounting standards”. The conclusions could provide a simple way of understanding of and educating the public sector accounting concepts. Further, it could improve the coherent cost-benefit of diverse financial reporting patterns in public sector, especially in the circumstances, that Iranian public sector accounting standards are in the early years of his birth.

The brand as intangible asset can create the customer loyalty. Since the customer loyalty lead to purchase repeatedly, it can increase the stability of cash flow and decrease the need of the external financial. Therefore, the purpose of this research is investigating the relationship between brand and persistence of cash flow, cash holding and financial policy for companies listed in Tehran Stock Exchange (TSE). In terms of purpose, the research is practical and in terms of method is descriptive. The research period is 2001 to 2012. Using the systematic delete method, we select 80 firms for sample. The results indicate that the brand is positively related to cash flow persistence and negatively related to cash holding and leverage. Thus, the results show that strength of brand can increase the cash flow persistence and decrease the need to external financial.

One of the original assumptions of agency theory is that company managers and shareholders have conflict in interests and managers don’t decide at benefit the shareholders. On this base this case resulting to make a financial reporting distransparent environment for investors that they become disable to discover and recognize loss projects of company and create a risk of Stock price crashes. So this paper studies the Earnings Components risk (cash flow and accruals) on Stock Price Crash Risk. In this research 124 companies accepted in Tehran Stock Exchange during 1387-1391 are studying. For testing the hypotheses we used from model of logistic regression. The results of this research shown that risk of total Earnings and its components, operation cash flow risk and accruals have a direct effect on risk of Stock price crashes and increase it.

In this paper, the purposes for which managers use the Balanced Scorecard is examined. For this purpose a survey was designed based on Wiersma (2009). After examining its reliability that was more than 80%, instrument was distributed among Yazdi manufactured companies that use the Balanced Scorecard. Rresponses was collected from 32 firms. First, Using factor analysis, 3 purposes for which managers use the Balanced Scorecard is determined. These purposes are: (1) decision-making and decision-rationalizing; (2) communication and (3) Customer service. Then by analyzing regression model, the association between different BSC usage purposes and BSC usage drivers was investigated. The results show that BSC usage for decision-making and decision-rationalizing and communication purposes is driven by manager’s evaluation style. In other words, when managers prefer non-financial versus financial data and qualitative versus quantitative information and have more flexibility in using evaluation systems, use BSC for mentioned purposes. alternative controls such as written rules and procedures, hiring the right personnel and good organizational culture usage and also the manager’s receptiveness to new types of information have no significant relation with BSC usage purposes.

The purpose of this study is to investigate the interaction effect of auditor industry specialization and board governance on earnings management. The sample of this study, includes 145 companies listed in the Tehran Stock Exchange during the period 1387-1391 and for processing and testing hypotheses, Fixed Effects Model and Estimated Generalized Least Squares (EGLS) methodology are used. The results show that auditor industry specialization and board independence have negative and significant impact on the earnings management. Also study results show that negative association between earnings management and board independence is weaker for firms audited by industry specialist auditors and firms audited by non-specialist auditors.

In this research, a conceptual model for Iranian CPA’s professional Skepticism is designed using main and sub-characters. In this regard, suitable factors were extracted after literature review. Data were gathered with questionnaire which was filled by a sample of Iranian CPA. This research is among practical research and its data are analyzed using exploratory factor analysis and structural equation modeling. Using EFA six categories were determined: individual character of auditor, auditor’s function, audit characteristics, professional monitoring, psychological factors and environmental factors. Structure equation modeling chose five out of these six categories as suitable factors affecting CPA’s professional skepticism. Results show that among all factors, “Psychological Factors” doesn’t have any effect on CPA’s professional Skepticism, while “audit characteristics” has the highest effect on it.

Purpose- This research is based on empirical tests of impact o financial constraints on the intensity of cost stickiness. In addition, it checks the effect of Financial Leverage, firm scale, the profit quality and profitability ratios on the impact of off-balance sheet financing and financial constraints on the severity of costs stickiness. costs stickiness Means Than the increase in cost of sales decreased less than the increase in sales. In this study, the data of 67 companies listed in Tehran Stock Exchange have been used in order to perform the analyses during years 1385 to 1390 To test the hypotheses using data from multiple combination is used. Empirical evidence indicate adherence behavior and the impact of financing costs and financial constraints on the adhesion strength. indicate a strong positive relationship between costs on off-balance sheet financing and financial constraints in all companies studied regardless of the type of industry .

Accounting systems provides management information in planning and control .The activities of this system is collecting classifying, summarizing, processing, analyzing and reporting information to managers and like this. Management accounting reports, unlike financial accounting information must be usable in internal decision making.
Main purposes of this research are:1) Determining the effectiveness of management accounting system on performance of managers.
2) Identifying effective factors on management accounting system.
3) Determining effective standards on performance of managers.
4) Determining factors in performance management accounting system in the process of leading organization.
Research has been made by asking questions from senior managers of in Tehran's regional electricity distribution companies. Questionnaire was used in this study .Fisher and regression analysis were used to prove the hypothesis. Regards to analyses of hypothesizes these results had be found:There is a not significant direct relation between TU and MAS.
There is a significant direct relation between DEC and MAS.
There is a significant direct relation between MAS and managerial performance.
MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between TU and managerial performance.
MAS as conceptualized by the MAS dimensions of scope, timelines, integration, aggregation have not a significant intervening effect on the relationship between DEC and managerial performance

According to Subject of this thesis As "Evaluation Of Day Bank By Balance Scored Card (BSC) model", In First Performance Evaluation Indicators in Four Perspectives(Such As: Financial, Customer, Internal Business, Innovation and Learning) In Day Bank Were Obtained.
Therefore, To verifying These Indicators ,We Used And analyzed Three Questionnaires Whitch Catched opinions Of Bank’s Top Managers & experts(For Financial, Internal Business, Innovation and Learning Perspectives) & Bank’s Customers (For Customer Perspective). Finally, Results Were Computed By Statistical Techniques. Then Priority Of Indicators In Each Perspective Were Identified.