نشریه حسابداری سلامت
سال هشتم شماره 1 (پیاپی 21، بهار و تابستان 1398)

As population grows increasingly and accessible natural resources are limited, sustainable development as well as conservation and improvement of environment are the main issues affecting the way of economic growth and social welfare in the world to alleviate poverty. Thus, the aim of this study was to provide a model for financial and non-financial environmental reporting in Gachsaran Oil and Gas Exploitation Company. This study is applied in terms of purpose and is a field research regarding the data collection. The statistical population consisted of five financial experts selected by purposive or judgmental sampling. In order to collect data a questionnaire was used in the form of a Fuzzy Delphi method with the Likert scale and a Fuzzy DEMATEL with a triangular fuzzy design. The experts approved eight indicators out of the 20 identified indicators. Then, the relationship between the indicators used in the financial and non-financial environmental reporting was determined. The results of this phase indicated that for environmental financial reporting, comparative information, timeliness of information provision, and relevance of information content had more severity and importance. Among the three indicators of non-financial environmental reporting, the managers’ index has the highest severity and importance. The fundamental and effective principles in financial environmental reporting are the main aspects of the quality financial reporting. And, if the information is completed and error-free and tendencies are biased, it is an effective factor in financial reporting. The existence of internal and external groups in the form of environmental advocates supported by directors of different departments, particularly the board of directors, is also a key factor in non-financial environmental reporting.

Internal factors of taxpayers such as their intention, attitude, and subjective norm are among the criteria affecting Islamic tax compliance. Also, as long as the Islamic taxpayer does not know the necessity, importance and benefits of Khums and Zakat payments he will not pay the tax.  Therefore,it is required to examine the behavioral aspects of taxpayers’ tax compliance (real people) and the impact of Islamic tax payment on solving the problems poor classes in the society. In this regard, this study investigates the relationship between intention, attitude, and subjective norm of taxpayers with Islamic tax compliance. this research is applied in terms of its purpose, it is a field survey in terms of the nature, and it was conducted by inductive reasoning. The statistical population consisted of instructors of Hawzahs and university, auditors, accountants, job owners, and real people went to charities to pay Khums and Zakat in 2005. The data were collected using a questionnaire and the hypotheses were tested by Pearson correlation coefficient and structural equations.   The results of this research indicate that the attitude and the subjective norm at the level of each taxpayer (real person) have a significant relationship with the Islamic tax compliance. Further the intention of Islamic taxpayer has a significant effect on the relationship between attitude and subjective norm at the level of each taxpayer (real person) and Islamic tax compliance. Encouragement to pay Khums and Zakat voluntarily is one of the effective approaches to improve the living conditions of poor classes of the society; the competent authorities should enhance the effective factors on tax compliance (intention, attitude, and subjective norm of taxpayer) to reduce the economic poverty through encouraging taxpayers.

Applying management accounting techniques in governmental institutes and government-dependent institutes like hospitals is one of the necessities. In this regard, this study evaluates the barriers to apply management accounting techniques in governmental hospitals and clinics of East Azarbaijan. The research method is exploratory-survey. The statistical population included all staff of financial department in governmental hospitals and clinics of East Azarbaijan in 2016. The sample of the study was 217 people. To test the research questions, one sample t-test and median test were administered. The results show that the barriers of applying management accounting techniques in governmental hospitals and clinics of East Azarbaijan involve cultural, organizational, and legal barriers, recognition and individual prior training, and proper coordination, as well as issues related to the staff of accounting department (lack of tendency and staff weakness to work in management accounting department). Mangers of the Ministry of Health and Medical Education, particularly managers of East Azarbaijan governmental hospitals, are suggested to run a management accounting department to eliminate the barriers of management accounting techniques  in governmental hospitals and present management accounting of healthcare major to fulfill their organization’s needs. Also, the managers of hospitals with a positive approach to the staff playing role in using management accounting techniques should organize the required coordination with other sections of the hospital for their activates.

Due to the legal requirement of performance-based payment instruction and the necessity of improving the quantity and quality of services in the health sector affecting the national economic system, this study investigates the effectiveness of the performance-based payment plan. This research is applied in terms of purpose, and it is descriptive-analytic in terms of data with an ex post facto approach. The statistical population consisted of Sistan and Baluchestan Universities of Medical Sciences from 2010 to 2017 including the last five years ago and three years after the implementation of performance-based payment plan). Service evaluation form, text analysis, management reports, and financial statements data were used to collect data and then multivariate regression was used to analyze data. The results indicate that there is a positive and significant relationship between the implementation of the performance-based payment plan and the income of the hospitals, the active presence of non-executive staff and the quality of service provision, while there is no significant relationship between the implementation of this plan and active beds occupancy rate. Considering the effectiveness of the implementation of performance-based payment plan on hospitals’ income it can be stated this plan has affected the hospitals staff performance positively. It has also resulted in increasing staff’s activities in hospitals, providing better services, and improving effectiveness as a whole.  Therefore, the providers of performance-based payment plan in the Ministry of Health and Medical Education are suggested to implement this plan in other provinces broadly.

Philanthropy is one of the most important bases of social ethics that considers and studies the affection for human beings. Corporate philanthropy results in taking into account the companies’ growth with regard to the production of goods and new products. Therefore, in this study the effect of philanthropic activities on companies’ innovation is investigated by considering the information asymmetry. This research is applied with ex post facto approach and its design is quasi-experimental. 60 companies listed on the Tehran Stock Exchange were examined during 2011-2017. Company’s donations to charitable and beneficial organizations are used to measure philanthropic activities and research costs and development are utilized to measure innovation as well. A panel data model was administered to test the research hypotheses. The results show that philanthropic activities have a positive and significant effect on company innovation. In addition, the impact of philanthropic activities on innovation in companies with higher asymmetric information is more than ones with lower information asymmetry. Philanthropic activities are a proper model for decreasing conflict of interests between managers and stockholders and creating a modern insight in relation with the production of new goods and products. In particular, the direct donation of companies to universities, research institutions, and charities will develop new goods and products and consequently, it would reduce any kind of conflict of interests between managers and shareholders

The main users of accounting information system (accountant, auditor, and/or manager) should be aware of factors affecting the design of accounting information system and its role in performing accounting operations to do their tasks successfully. Therefore, this study has investigated the probable factors affecting the design of accounting information system by management accounting methods, the degree of formalization, and information features. The present study is applied in terms of its purpose and a descriptive survey in terms of its nature. The statistical population included 32 food industry companies of Fars and Yazd Provinces in 2007. A questionnaire was used to collect data and a structural equation modeling was administered to test the research hypotheses. Export volume has a significant impact on management accounting methods and the degree of formalization (the company’s rules and regulations), but the company’s size has no significant impact on them. The company’s age has a significant impact on the degree of formalization, while the organization structure does not affect the information features (financial and non-financial information, economic and non-economic) significantly. In addition, environmental uncertainty (technology development and main competitors’ actions) affects the information features and the degree of formalization significantly; however, managers’ personality traits have no significant effect on management accounting methods and information features. Companies run by managers with appropriate personality traits and having desirable organizational structure should be aware of stability or instability of the environment. They can occupy foreign markets by accessing to proper financial and non-financial information and expand the import volume which will be affected by selecting a proper accounting information system for the company.