مجله حسابداری مدیریت
پیاپی 22 (پاییز 1393)

Nowadays, the world faces a wide span of dynamic complicated problems. Dynamic here means " changing in the time". Dynamic problems need continuous thriving managerial measures. Dynamic subjects in managerial and policy making domain, are those of continued and reversible nature. In this cases, we take managerial measures, see the results, evaluate and take new measures with new results and again further measures. Hence, a closed circle is formed. Feedbacks are the result of complicated counter measures between system variables. The main purpose in methodology of dynamic system, is to understand the reasons for improper dynamisms and taking new policies to amend or omit those. This thesis tends to reveal the dynamic implementation of " Balanced scorecard(BSC) " model in "Saman Bank", resulting form higher managers approach to attract and sustain customers far beyond regular expectations considering country's competitive and complicated economic condition. In this respect, Saman Bank thrives to utilize the organization full capacity to increase efficiency through a customer – centered organizational behavior as a sustainable competitive advantage. In this study, the dynamic model has been taken from each aspect of BSCand then the BSC simulation has been taken considering each aspect's counter effect. In each aspect, casual loop diagrams, stock and flow diagrams, variable definition, data accessibility, formulating, assumptions and results from simulation has been delivered. Model behavior and model sensitivity analysis has been done and finally the analysis of different scenarios came to assist top management.

According to positive accounting research, accounting conservatism as an efficient contracting mechanism can restrict the opportunistic behavior of management in overstating executive compensation. Hence , This study investigates the relationship between accounting conservatism and executive compensation in the 120 listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2004-2012. The research method is correlation and we use multiple regression to test hypotheses. The results of this study show that there is a negative and significant relation between accounting conservatism and executive compensation in sample study. Research evidence also show that firm size and profitability have a positive effect on executive compensation. Moreover, findings indicate that debt ratio and management change have no any relation with executive compensation.

In the recent years there has been a growing interest in corporate cash holdings in the finance literature. This interest has been especially motivated by the fact that corporations hold significant amounts of cash in their balance sheets. The main purpose of this study is to examine the curvilinear relationship between financial leverage and corporate cash holdings. Also, this study examines the curvilinear relationship between cash holdings and firm value. The sample of this study, includes 105 companies listed in the Tehran Stock Exchange during the period 1386-1390 and for processing and testing hypotheses, regression method is used. Study findings support the U-shaped relationship between financial leverage and corporate cash holdings and between corporate cash holdings and firm value.

The purpose of this study is to investigate the relationship between board characteristics (board size, board independence, board meetings, board expertise) and tax aggressiveness in firms listed in Tehran Stock Exchange (TSE) during the period between 2003 to 2011. The population of study includes firms listed in Tehran Stock Exchange and 71 firms are selected as research sample. In this study, linear regression model is used to test the hypothesis. The results indicate that, there is significant relationship between some board of directors’characteristics and tax aggressiveness and there is no significant relationship between others. Therefore, the board characteristics (board independence and board expertise) have a significant relationship with tax aggressiveness and there is no significant relationship between board characteristics (board size and board meetings) and tax aggressiveness.

One of the important issues of accounting and financial management literature is company ownership, because this belief that the mechanisms of corporate governance are hiringthe abilities, which have straight effect on the abilities of investors to make the management use the existed resources in organization effectively. Working capital management is one the other part which plays a critical role in management structure of a company. Ineffective policies of working capital management can be followed by a weak corporate governance and result in reducing the wealth of stockholders. This research includes influential analysis and actions of corporate governance on effectiveness of working capital management between listed firms of Tehran Stock Exchange. To do so, variables of percent of institutional ownership, concentration of institutional ownership, size of board, independence of board, and segregation the tasks of chairman and vice chairman as mechanisms of corporate governance and variables of duration of accounts receivable, duration of keeping inventory, duration of accounts payable, and cash flows of company as the measures of effectiveness of working capital management are taken to account. The required data were gathered annually during 2006-2011.According to econometric propositions, the regression method based on panel data based on constant effects for all hypotheses of research is chosen and analysis of data followed .the findings of this study indicate that corporate governance plays some role in improving the efficiency of working capital management.

Environmental management accounting(EMA) as a management tool assists in improving financial and environmental performance through enhanced environmental accountability. This study accomplished with to focus of attention upon EMA, for to identify factors influencing EMA adoption. For achieving the research objective, established 6 hypothesises. For hypothesises testing, sent questionnaire to key personnel with three different functions (i.e. financial Manager, chief accountant and management accounting headman). After data coding, those tested and analyzed by T-test. Results indicated 1)Low priority of accounting for environmental costs 2)Resistance to conventional accounting practices change 3)Efficiency or financial considerations 4)Expert member and resource constraints 5)Difficulties in collecting or allocating environmental costs 6)External pressure, are factors influencing the decision to adopt, or not to adopt, EMA in mentioned corporations. Finally provided suggestions made by this study for EMA adoption. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by our industries. Much more can, and should, be done by corporations in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.

Wave of financial scandals and the collapse of large companies such as Enron , Arthur Andersen and WorldCom in the early twenty-first century , shows evidence of unethical and irresponsible business practices of the social dimension , and on the other hand , the influence of corporations on global concerns and expectations of stakeholders are considered one of the business units in the population is rising . Due to the effect of companies , led to the emergence of new and important concept in business literature is called social responsibility and corporate sustainability .are . This paper describes the evolutionary process of the first generation of corporate social responsibility , an overview of the concepts , definitions , and also aspects of corporate social responsibility and sustainability reporting and disclosure in the words of the domain of dominant should be presented.