فهرست مطالب

  • Volume:4 Issue:13, 2019
  • تاریخ انتشار: 1398/02/16
  • تعداد عناوین: 10
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  • Karim Nakhaei, Hassan Yazdifar *, Mehdi Fagani Pages 1-9
    Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of a developing country - Iran. As cultural factors play a major role in propagating management accounting innovations, the ongoing research aims to examine the cultural dimensions of Edgar Schein’s model and their association with management accounting innovations. Organizational culture is composed of such dimensions as external (superficial) adaptation including strategy, targets, and control systems and tools, and internal cohesion consisting of shared language, definition of group boundary, rewards and punishments, and power relations and position. Management accounting innovations include activity-based costing, activity-based management, balanced scorecard and benchmarking. As a field-descriptive study, this research employs two questionnaires to collect the necessary data. To analyze the data, firms are divided into two groups, namely one with management accounting innovations and the other one without these innovations. Afterwards, various methods like Mann-Whitney test, comparison of means test, mean ranks of two independent population as well as t-test, Wilcoxon test, and Kruskal–Wallis test were adopted to test the research hypotheses. Regarding the results of testing the research hypotheses at 95% level of significance, one can conclude a significantly direct relationship between using management accounting innovations and organizational culture. The results reveal that applying management accounting concepts, methods and innovations assist firms and organizations in achieving organizational goals, improving operations, and increasing the efficiency of the managerial decisions. Since organizational culture is a prerequisite for accounting profession, adopting and implementing management accounting innovations are a function of organizational culture.
    Keywords: organizational culture, innovation, management accounting, questionnaire survey, developing country, Iran
  • Fahimeh Baghani *, Fereydoun Rahnamay Roodposhti, Hamidreza Vakilifard, Mirfeyz Fallah Shams Pages 11-24
    An increase in the ability to timely meet commitments which will be due in the near future is a prerequisite for the survival of banks. Hence, the correct and optimal management of liquidity is an important affair that banks should perform. The present study aimed mainly to test the management of asset-liability and liquidity trap in the Credit Institute for Development. The research is applied in terms of the method and survey in terms of the type. The key ratios in the prediction of liquidity trap were identified through interviews with the experts in the area of asset-liability management. Then, a researcher-made comparison (paired) questionnaire was used through the ISM technique to investigate the relationships of these ratios. Finally, the conceptual model was extracted and the degree of influence of the variables was determined by the power of influence and the power of dependence. The indicators of asset-liability management were raised as the independent variable, and the financial ratios related to liquidity trap as the dependent variable. The Ginger’s causality test was used to assess the hypotheses and perform the statistical analysis, applying the Eviews software. The research results revealed that the immediate ratios of cash funds to volatiledeposits, cash assets to short-term debts, volatiledeposits to total deposits, macro deposits to total deposits, demand deposits to total deposits, liquidity coverage, and loan to deposit are most closely related to the prediction of liquidity trap. In addition, among the indicators of asset-liability management, the ratios of capital adequacy, VaR, and cash and current debt to current assets had a significant effect on the liquidity trap of the Credit Institute for Development.
    Keywords: liquidity trap, asset-liability, Financial Ratios, ISM, the Credit Institute for Development
  • Shokoufeh Etebar, Roya Darabi *, Mohsen Hamidian, Seiyedeh Mahbobeh Jafari Pages 25-38
    Corporate directors are influenced by overconfidence, which is one of the personality traits of individuals; it may take irrational decisions that will have a significant impact on the company's performance in the long run. The purpose of this paper is to validate and compare the Naive Bayesian Classification algorithm and probit regression in the prediction of Management's overconfident at present and in the future. Financial during the years are 2012 to 2017. To support the theoretical results, the samples were the companies admitted to the Tehran Stock Exchange, (financial data of 1292 companies/year in total). Data collection in the theoretical part of the study benefitted from the library method, and for calculating data, Excel software was used, and in order to test the research hypotheses Matlab 2017 and Eviews10.0 were used. The empirical findings demonstrate that, Gained nonlinear prediction model of the Naive Bayes Classification algorithm, has high ability to predict, and the Probit regression model, has limited ability to predict the over-confidence of management. Finally, the artificial intelligence prediction model (naive Bayesian classification algorithm) has better result compared with statistical binary regression prediction model (probit regression).
    Keywords: CEO Overconfidence, Naive Bayesian Classification Algorithm, Probit Regression
  • Mohammad Nazaripour *, Farzad Ravand Pages 39-50
    The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key performance indicators and strategic cost management. The required data were gathered through questionnaire. The population of this study is the financial experts of the public sector organizations of Kermanshah, Kurdistan and Hamadan provinces. The data were analyzed using structural equation model with partial least squares (Smart PLS) method. According to the research findings, the interactive and diagnostic use of management control systems have a meaningful and positive impact on the adoption and success of contemporary management accounting practices. This means that 53% and 33% of changes in the using of contemporary management accounting practices can be explained by the interactive and diagnostic approaches. Among the contemporary management accounting practices, key performance indicators, value chain analysis and strategic cost management are the most effective respectively. According to the research findings, the contemporary management accounting practices not only are beneficial for the public sector organizations but also empower them.
    Keywords: Contemporary Management Accounting Practices, Interactive Approach, Diagnostic Approach, Public Sector, Success
  • Abbas Aflatooni *, Mahdi Khazaei Pages 51-67
    This study investigates whether deviation from target leverage (leverage adjustment speed) in firms with small positive earnings (i.e., SPOS) is higher (slower) than that of other firms. We find evidence suggesting that managers of SPOS manipulate sales, production processes, and discretionary expenses to avoid reporting losses. Our results show that deviation from target leverage in SPOS is higher than that of other firms. In particular, we find that the negative (positive) deviation from target leverage in SPOS is lower (higher) than that of other firms. Furthermore, the results indicate that compared with the other firms, SPOS have slower leverage adjustment speed. After conducting robustness tests, our main conclusions remain valid.
    Keywords: Real activities manipulation, capital structure, leverage deviation, leverage adjustment speed, SPOS firms
  • Sahar Sepasi *, Saeed Sirghani Pages 69-84
    The aim of this paper is to assess the adequacy and desirability of applying environmental management accounting techniques and to prioritize them using the AHP method in companies with ISO 14001 certificate in Iran. As Islamic companies they adhere to Islamic principles and standards and protect the environment according to Sharia law in Islam. First, through questionnaires, we examined the desirability of applying environmental management accounting techniques in companies with ISO 14001 and then by analytic hierarchy process (AHP), they were ranked according to their importance. The statistical population of the research is the companies with ISO 14001 in Iran. Statistical tests were used to assess the mean confidence interval of the population and SPSS and EViews software were used to analyze these companies. The findings showed that the surveyed population had only a strong understanding of the importance of environmental activities, and the environmental management accounting techniques used in these companies were not adequate and desirable. The high precision power indicates that companies tend to use environmental management accounting techniques, but due to lack of appropriate guidance and relevant standards in this area, companies have difficulty implementing environmental protection accounting.
    Keywords: Environmental management accounting, Environmental costs, ISO 14001
  • Parvin Sadri, Zahra Pourzamani *, Hamidreza Vakilifard Pages 85-93
    Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the impact of intra-network communications of actors on quality of financial reporting by structural equations technique. This research is a causal one by nature and method and is an application one by goal. Its statistical society includes all accounting professors of Islamic Azad University and all accounting experts in Audit Organization. 107 questionnaires were gathered by accessible sampling method for 2016-2017 periods. The data was analyzed by Structural Equations Technique and PLS software. The results indicate that 74.7 percent of changes in financial reporting quality is described by 6 variables (observing rules, supplying infrastructures, human resources, principles of information systems, observing safety rules and control, and redacting required structure).
    Keywords: Actor-network theory (ANT), observing rules, supplying infrastructures, principles of information systems, financial reporting quality
  • Ali Eshaghzade *, Mohammad Salehifar, Mohammad Sadegh Shahali Pages 95-108
    Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment of management information needs as a prerequisite to design any information system, either a management system or even an activity-based one. This study takes a descriptive-survey approach to examine information needs for the managers of listed industries in Tehran Stock Exchange (TSE) in the field of cost accounting with an emphasis on activity-based costing. Following series of interviews with executives, a theoretical framework was developed based on it and two questionnaires for financial and non-financial managers were extracted and distributed among study samples. The questionnaires were analyzed using statistical t-tests as well as exploratory and confirmatory factor analysis to determine the information needs to ABC. The empirical findings on the information needs gaps show that information needs of the TSE publicly-traded industries' directors would be lied in financial reporting, planning (budgeting), performance appraisal and control purposes and some suggestions were provided, accordingly.
    Keywords: Needs assessment, ABC, Financial Reporting, Planning Performance evaluation, Control
  • Donya Haji Shahverdi, Gholam Reza Zomorodian *, Mirfeiz Fallah Shams, Farhad Hanifi Pages 109-119
    Often, systemic banking crises initiate from one or more banks and affect countries by rapid spreading in the banking network, financial markets and economy of countries. According to Reinhart & Rogoff (2009) in the book titled "This time is Different," financial crises are pointed as an equal opportunity menace for high-income countries and emerging markets. Although The International Monetary Fund (IMF) has not yet reported on systemic banking crisis for IRAN, but considering that upcoming crises and their possible consequences have a big similarity with those of crisis happened in the past, it can be expected, therefore, by studying the history of crises and assessing the causes of the occurrence and their implications, effective steps can be taken in line with the improvement of the global financial system against future potential crises and extent of their possible damage to the economic system of countries can be reduced.  In the current paper, therefore, in addition to describe the history of systemic banking crisis in the world banking system, indicators for identification of these crises and control and coping methods will be described.
    Keywords: Systemic Banking Crisis, Crisis Management Policy, Government Intervention
  • Zahra Bineshian, Khosro Faghani Makrani *, Khadijeh Eslami Pages 121-133
    Today, investors consider a wide range of factors for choosing an investment. Effective factors on investor decisions are wider than ever before and the results of these decisions will have an impact on the lives of people. In this research, the role of the role Subjective behaviors based on economic behavior and financial intelligence have been investigated on the investment decision process. In this regard, the effect of indicators of behavioral behavior based on economic behavior and financial intelligence indicators on investor decisions was investigated. To collect information from Two library methods and a researcher-made questionnaire were used D. The surveyor developed a questionnaire and distributed it among 300 employees and investment companies in the Tehran Stock Exchange in the second half of 1997. Data analysis was performed using combining methods of genetic algorithm and neuro-fuzzy inductive inference system.using.MATLAB.software.
    The results indicate that the more biased behaviors based on economic behavior are more controlled and financial intelligence will be strengthened, better investment decisions will be made. Among the subjective indicators based on economic behavior, the liquidity stagnation with a coefficient of 0.843, the highest impact Negative and among the financial intelligence indicators, the analysis of changes in the index of total market efficiency with a coefficient of 0.863 had the greatest impact on investment decisions. Ultimately, the investor can achieve the desired result by knowing the investment paths (0.743).
    Keywords: Behavioral bias based on economic behavior, financial intelligence, investment decisions