مجله حسابداری مدیریت
پیاپی 28 (بهار 1395)

Today, managers have found, the costs associated with the environment, provided that the rightly identified, measured and allocated, the can lead to saving and create the potential benefits. Accounting Management enables companies to analyze their effects on nature and the environment, and inform the company management about this issue and the financial impact on nature. In this article in addition to the analyzing the aspects various of management accounting and product production cycle using analytic hierarchy fuzzy, Explains the rating of amount observance of of environmental standards in the production of wire and cable manufacturing company of Tabriz.

The purpose of this study is to investigate the effect of tax avoidance on earning in formativeness as one of the explicit consequences of implementing sophisticated tax strategies. Hence,, we run multiple tests on a sample including 70 firms accepted in Tehran Exchange Market over the period 1387 to 1391. Evidence depicts that tax avoidance impairs earning in formativeness, for tax avoidance triggers not only an increase in opaqueness and complexity of financial reporting, but also a reduction in transparency of reports which eventually engenders difficulties for investors in understanding the reported earnings. Thus, investors will put little value on earning in their decision making process. Moreover, further research dealing with explicit consequences of tax avoidance contribute us to identify a reduction in the overall information environment of firms which are at a higher level of tax avoidance. This reveals that management will not be able to fully compensate the potential loss in earning in formativeness associated with tax avoidance (even by disclosing alternative information).

Among the issues that are largely in response to the turbulent and complex organizations to pay attention to spirituality, emotion and morality. Of its full staff, and behavior work better with the arrival of emotion and spirituality will be available to the organization. Therefore, this study examined the relationship between emotional intelligence and analysis of the aspects of meaning with the auditor’s performance. Research Methods is cross correlation method. The audit firms staff member of the Iranian certified public accountants. Audit sample of 299 people working in audit firms located in Tehran using simple random sampling. For data collection, a standardized questionnaire Travis Brad Barry and Jane Graves was used to measure emotional intelligence 20 questions and analytic intelligence 10 questions, 10 questions are for the auditor performance. To analyze the data equation statistical techniques structure of partial least squares approach and statistical software Excel 2014 version acetate is used. The results suggest that a positive significant relationship between emotional intelligence and analytical intelligence auditor’s function exists. So, the auditors have higher emotional intelligence, and intelligence analytic will be more relaxed and will act in a positive direction auditors performance will be improved.

In recent years, corporate social responsibility has been the sensitive topic of interest, and tends to invest in companies that are reporting corporate social responsibility is rising andit has become important in the area of financial reporting, especially in management accounting. Reviews of books show that there is an indirect relationship between social responsibility and institutional ownership. So, this study examined the mediating effect of financial performance on a relationship between corporate social responsibilities and institutional ownership. To this end, in the period 1389 to 1392,23 investing companies were tested in two stages as research sample. First, the relationship between corporate social responsibility and financial performance was examined and then the relationship between corporate social responsibilities having an institutional ownership considering the effect of mediator of financial performance was evaluated. The results show that there is an effect of mediator of financial performance on the relationship between the social responsibility and institutional ownership.

The Cost-Volume-Profit model is a common method for predicting sales and planning profit. Breakeven analysis is often used to predict the profit of a product or a set of products. The argument of this study is that phenomena such as cost stickiness and conditional conservatism may reflect two important adjustments in Cost-volume-Profit model. For this purpose, the data of 155 firms listed in Tehran’s Stock Exchange over the 2006-2013 period, and linear regression model were used. The results showed that cost stickiness and conditional conservatism significantly affect Cost-Volume-Profit model.

The purpose of this study, in the first step is to compare the information content of audited and non-audited earning, in the relation with changes in stock value. In The second step is to examine the effect of the information asymmetry on the information content of the audit and non-audit earning.The statistical population of the study is listed firms in Tehran Stock Exchange. Based on applied criteria for selecting the sample, 214 firms selected over the period of 2 years from 1391 to 1392. To collect data was used of libraries method and for analyzing data was used of the regression analysis.The results indicate that the audit and non-audit earning has a significant positive impact on stock value. Also the findings, Implies that audited earning has more information content than non-audit earning. Other evidence also shows that information asymmetry has a moderator for relationship between the audit and non-audit earning with changes in the stock value.

Considering the inefficiency of budgeting and programming across the country and hence in medical universities, the need for a change in the performance based budgeting has been noticed by the statesmen and certain measures have taken, in this regard thowever, unfortunately optimum results have not yet been achieved. Perhaps one reason of this failure, is non-observance of the necessities and hence the obstacles which have been operated without preparing infrastructures, and speed in operation, was put in priority. This study aims at identifying the possibilities of the performance based budgeting on «Shah Model» (2004) in Babol university of medical sciences. The present study is an applied and analytical research in which both library and field methods were used to collect data. In the field method a questionnaire was used, the validity aspect of which was approved by financial exertiments managers and for it, s stability, the Alfa co efficiency of cronbach was measured which was totally 70% for each variation. The population of the research includes 30 managers and deputies, financial managers, budget managers, university budget experts, university chancellors and financial deans and hospitals of medical sciences and health services of Babol which were analyzed by opinion poll through spss20. According to the present study results, the ability (performance assessment, human resources, and technology), authority (legal, procedural, organizational) and acceptance (political, managerial, incentive) does not recognize. as barriers to the establishment of the performance based budgeting on the Shah Model. The findings of the research indicate that at present the university of medical sciences and health services of Babol possesses the ability, authority and acceptance needed for the performance based budgeting.