مجله حسابداری مدیریت
پیاپی 26 (پاییز 1394)

The present paper is an introduction to the field of useful psychology theories in management accounting studies aimed at their identification and application. Although other social science theories are used to explain and predict behavior in management accounting research, psychology is different from them and concentrates on individual’s mental phenomena instead of organizational and objective ones. This is a qualitative research based on theoretical studies relevant to the topic that takes shape through identifying and summarizing relevant literature in psychology and their application in management accounting. Based on this research, psychological theories in management accounting have been classified in terms of incentive effects and information impacts. In literature, incentive effects of reference points, the internal contradiction or inconsistency between mental representation and behavior have been broached and analyzed in terms of the theories of target-setting, the ideal level, organizational justice, prospect, cognitive abnormality, predication and cognition of the environment. Issues such as the effect of information on decision-making, judgments, search method and processing with limited logic as well as the individuals’ mental representation of the environment and organization have been addressed and expressed in the context of social and cognitive psychology theories. Results indicate that psychological theories with deeper focus on and deeper understanding of individuals’ mental phenomena, rather than organizational objective phenomena, can be used to describe and analyze the causes and effects of management accounting techniques. Too, the effect of a certain type of management accounting method on individuals’ behavior may not depend only on the quality of formal and objective goals for action and the factors that influence people's welfare; rather the method of understanding of people from practical methods and how attention, cognition or incentives stimulate people are also effective .As a result, it becomes increasingly apparent that multiple psychological theories have potential relationship with each of management accounting methods

The purpose of this research is investigating the relationship between total quality management and financial performance of banks, insurance companies, and active investment companies in Iran. The studied population is banks, insurance companies and investment companies, and due to the limitation of access to the information of all of them and the necessity of obtaining accurate data, 10 banks, 5 insurance companies and 16 investment companies which were accepted in Tehran Stock Exchange, were selected as samples. In order to investigate and test the research hypothesis, SPSS and Amos software, Kolmogorov-Smirnov test, structural equations modeling, Pearson correlation and multiple regression analysis were used. The results of this study showed that there is a significant and positive relationship between the seven dimensions of total quality management (including leadership, continuous improvement, internal and external partnerships, focus on customer, process management, staff achievements and learning) and financial performance, and thus, between total quality management and financial performance of banks and insurance companies and investment companies.

In this study, Discriminant Analysis (DA) model and the hybrid model of Genetic Algorithm based on Artificial Neural Network (ANN-GA) are used to estimate manipulation of stock prices in Tehran Stock Exchange. In this study, first by using screening data method, a sample of 345 companies listed in Tehran Stock Exchange were selected and then information about the 'TEDPIX' index, closing price, volatility of closing price and trading volume in the timeframe years 1387 to 1391 were collected. Afterwards the selected companies categorized into manipulated and non-manipulated groups by using duration dependence test, skewness & kurtosis test and run test. Then with scrutiny of the trend of Tedpix's chart and volume chart of the manipulated group, Start of price manipulation is determined. In next step by using Linear Discriminant Function (LDF), Quadratic Discriminant Function (QDF) and Genetic Algorithm based Artificial Neural Network and by using closing price, volatility of closing price and trading volume variables and also using information in range one year before starting manipulation group and in range four years for non-manipulation group, designed models for forecasting manipulation. At the end, the prediction ability of the models was examined. According to the results, the prediction ability of QDF model compared to the LDF model and ANN model is better.

This study investigated the effective factors on motivation of internal auditors to use of continuous auditing. Internal audit is one of the critical bases of control environment. Continuous auditing is designed to enable auditors to assessment in shorter period than the previous and traditional model.
Methodology of the research is survey, a standard questionnaire was used.
The 151 questionnaires distributed and collected from the auditors and internal audit supervisors and managers and the random sampling method was used to fit. In four hypotheses of the research influences of effort expectancy, performance expectancy, facilitating conditions and the social influence impact on the motivation of internal auditors in the usage of continuous audit was examined.
To analysis and process data structural equations were used. The results suggested there are significant relationship between all factors and motivation of the internal auditors in trying to use continuous auditing, except the effort expectancy. There is significant relationship between performance expectancy and motivation of the internal auditors to use of continuous positive and significant relationship.
There is a significant negative relationship between facilitating conditions and motivation of the auditors to use of continuous internal audit and between social influence and motivation of internal auditors to use continuous auditing is a significant positive relationship.

Although, intangible assets play an important role in firm's success and its final value in the new knowledge based economy. There is fundamental challenges about valuation of knowledge assets and intangible value drivers and also assessment of its effect on firms success and performance . because according to current accounting standards, most of the intangible investments cannot report in the balance sheet. This research is aimed to modeling of intangible assets in the firms listed in Tehran Stock Exchange. For the purposes of the research, first to identify intangible assets aspects and financial measures of firms investments in each of aspects, concept of mapping was presented. Then by two proposed models, value of intangible assets for 143 firms from 1385 to 1392 was assessed. Finally from these two models, the more effective model was determined. According to the research findings, the proposed models have enough validity.

Metaphor, is the most important tool literary language that the application will increase the scope of its meaning metaphors are part of our lives and use it to penetrate deeply in our lives. Through metaphors, think My¬Knym thought ¬Knym, we communicate, we even dream. The authors and researchers in the fields of accounting and finance and accounting concepts refer to the phenomenon as a metaphor to metaphor in accounting are important because they affect the understanding of the phenomena and accounting concepts Gzarnddr this study, the role of the accounting profession in public opinion will be based on existing metaphors. A literature review of 34 studies were selected metaphor as a measure of assumptions 6's research and questionnaire with questions about any of metaphors was set. Respondents consisted of 7 groups of 30 would-be a total of 210 questionnaires were collected. The results of the study hypothesis that self-educated accountant and has knowledge that moral principles Payandan and host factors is the management. Accountant job and is able to meet uniform dedicate themselves only. The results showed that the accountant can yourinstitution compassionate leadership and control.

This paper studies the status the scientific products in the fields of accounting and finance in Iran at the Web of Science (2003-2013) by data that recorded in the ISI database. According to findings during years studied, about 227 titles of format, 217 titles (95%) of articles, 7 titles (3%) of review articles, 3 titles(1%) of conference articles and 3 titles (1%) of books are indexed from Iranian Authors and researchers at the Web of Science database. The subject of "operations research management science" with 66 articles placed at the first level. The language of all papers is English. The maximum of the scientific productions are recorded for 2013 and the minimum are recorded for 2005. Tehran University with 63 publications was introduced as the most productive university and Reza Raei, Gholam Reza Jafari and Meysam Beglou were identified as the most active authors. Iranian authors have the higher cooperation with American authors (9 articles) .Canada, England, Malaysia, Turkey, Germany are placed in the next level. . EXPERT SYSTEMS WITH APPLICATIONS is a publication that published most of the Iranian articles.