مجله حسابداری مدیریت
پیاپی 18 (پاییز 1392)

The main goal of this research is to indentify factors affecting on the success of accounting students (undergraduates) in the advanced accounting course. for this purpose, it evaluates the effects of factors such as gender, diploma educational field, college entrance examination score, mean score of accounting principles, mean score of intermediate accounting and mean score of mathematics courses and independent variables on the student’s achievements in the advanced accounting course. this research analyze, relationship between independent and dependent variables by forming six hypotheses and based on data about students who had begun their education in accounting field at Azad Islamic university-Neishabour during 2003-2007(Lunar hegira). The results of studies according to statistical tests, Pearson correlation coefficient, simple linear regression analysis, variance analysis and T-Test have shown that: There is a significant relationship between student’s scores of college entrance examination, accounting principles courses, intermediate accounting and mathematic and their achievements in learning advanced accounting subjects 1 and 2. In other words, better learning and more attempting can effect directly on students success in understanding of subjects of advanced accounting courses. Results of research have intermediate accounting, and mathematics, course play a role as predicator of achievement in advanced accounting course. There was found no significant relationship between student’s scores in advancedaccounting course whose diploma educational field has been (the) humanities, experimentalsciences or technical sciences. In other words, gender and education field may not affect on students achievement in learning of advanced accounting subjects. Results of research imply that these two factors can not be a significant predicator of performance in advanced accounting course.

One of the most important problems in these days is Lowering production costs With minimum of time westing . In order to achieve this particular aim one way is to manage cost in design phase by determining the sale price in that phase. Considering to the position and importance of the automotive industry, This research is seek to be able to do the cost management in this industry. This project is a descritive – analytical study that obtain a new innovative model for cost manegment in design phase of new product .the proposal base is coming from “Tanaka Model” . Tanaka is a technique that show Amount of deviation of the cost of what needs to be done with what is currently we have. This model is also used in Automotive Industry on a Pride Car Engine.case study results say thatbcost of twoelements is over their values and opposite side there are some elements that their cost is under their values. The point is that elements of both groups must be redesigned to achieving the best of product and profit.

In political economy perspective , majority stockholders and firm mangers are connect to political powers, could effect on firm financial performance. This issue will potentially be affected on accounting information quality by the earnings management. This paper study effect of political management on the earnings management in the listed firms of Tehran stock exchange (TSE) during a nine-year period from 2001 to 2009. In this study, research method is correlation and it use multiple regression. Research results show that there is a significant and positive relation between political management and the earnings management in the study sample. Also, variables such as auditor switching, audit type, profitability index and debt ratio have a significant relation with earnings management. But, management change , sale growth and firm size have no significant relation with earnings management.

The goal of this study is to appraise the ability of two variables, operating cash flows and accruals in predicting operating cash flows and Operating Profit with time lags. The study period is from 2005 to 2010. The regression results for hypothesizes show that there is a significant relationship between future operating cash flows and cash component of Operating Profit, and current year shows the highest relationship in relation to all the lags. Also, the results reveal that, there is a significant relationship between future operating cash flows and accrual component of Operating Profit, and two years lags show the highest relationship in relation to other lags and current year. Furthermore, The results indicate that there is a significant relationship between future Operating Profit and, cash and accrual components, and four years lags show the highest relationship in relation to other time lags and current year. So, recording to this research, the best predicting of Operating Profit and Operating Cash Flows will be received on these time lags.

This research aims to investigate the role of corporate transparency in determining the relationship between government political support and the performance of the companies listed on Tehran Stock Exchange. The results of analyzing panel data for the years 2003 2010, demonstrate that there is a negative and significant relationship between government political support and information transparency, but according to the results, there is not any significant relationship between government political support and information transparency with ROA. However, when, firm performance is peroxide by Tobin-Q, there is a positive and significant relationship between government political support and firm performance. Results also demonstrate that information transparency acts as a mediating variable in the relationship between government political support and Tobin-Q.In the other words, government political support reduces information transparency and in turn, low transparency caused better performance.

The aim of the present research is The Role of Accounting Department in Decision- Making about Outsourcing in companies that activate in Textile industry in Yazd. The model of this research has been formed with using variables, intensity of competition, firm size, firm performance, cost leadership strategy and differentiation strategy as independent variable and participation level of Accounting Department in Decision-Making about Outsourcing as dependent variable. This research is applied research according to the purpose of research and According to research method is descriptive correlation. Required data is collected by using questionnaires and survey methodology. The statistical population of this research has been active companies in the textile industry in the city of Yazd and was used from Stratified sampling to select the sample and collected 175 acceptable samples. Data analysis was accomplished with using Pearson correlation coefficient and Spearman. Research results show that there are a significant relationship between intensity of competition and the firm size with participation level of Accounting Department in Decision-Making about outsourcing and that there are not a significant relationship between, corporate performance, cost leadership strategy and differentiation strategy with participation of Accounting Department in Decision-Making about Outsourcing.

According to Rest's decision making model, the second stage of the process of ethical decision making is moral judgment. ethical judgment is the extent to which a person accepts a specific behavior to be morally. A person's ethical judgment affects his/her perception about that why some actions preferred as moral. In this study for assessing moral judgment as the dependent variable, the following factors are considered: The code of ethical conduct, ethical environment, and individual characteristics such as age, work experience and education, according to a moral decision taken by CPAs in practice. This study was conducted on 115 of the Iranian CPAs and the data collected through questionnaires. By the use of multi nominal regression model First and second hypothesis test results suggest that the professional code of conduct adopted by the Society of CPAs and the ethical environment are variables affecting Iran’s CPAs moral judgments. The third research hypothesis testing has been done using ANOVA. The results indicate that there is no meaningful relationship between individual characteristics, moral judgments and CPAs moral judgments.