مجله حسابداری مدیریت
پیاپی 44 (بهار 1399)

Sustainable development is one of the important concepts that has come to the fore in the scientific and international circles as a result of social and environmental changes over the last few decades. The importance of the role of management accounting in the area of sustainability, on the one hand, is to provide facilitation information for managers' sustainable decisions and, on the other hand, to provide the necessary information for reporting to create a sustainable value for the stakeholders. Analysis of these reports helps to improve the economic, environmental and social effectiveness and efficiency. Therefore, the present research is to explore the motivational factors and requirements for sustainable development management accounting and the integration of the consequences of sustainable management accounting with the strategic decisions of the company and it also assesses its consequences. Ultimate goal of the study is to develop a sustainable development management accounting integrated model. For this purpose, a grounded theory design was used within a qualitative approach. The data were extracted through deep interviews with university and professional experts of the country during the years 2017 and 2018, and after open, axial and selective coding, data from interviews and the analysis of the findings was used as a basis for the sustainable development management accounting integrated model

The purpose of this study is to test the effectiveness of VAT on the investment efficiency in listed companies in Tehran Stock Exchange. In this regard, 140 companies (980 observation year-companies) accepted in the Tehran Stock Exchange during the period from 2011 to 2017 have been investigated. In order to test the hypotheses of the research, a multiple linear regression model was used using combined data (integrated method). The results of this research indicate a negative and significant effect of the value added tax on the investment level of the company. Also, the research results showed that value added tax has a positive and significant effect on investment efficiency. In addition, the results of the research showed that the value added tax has a negative and significant effect on overinvestment and underinvestment and increases the investment efficiency. These results point to the importance and effectiveness of value added tax in acquiring an unconnected and efficient investment for the company.

The goal of this article is to study management accounting methods' mediation effect on relations among cost system design and company performance. Among listed companies in Tehran stock exchange, a questionnaire has sent randomly to 225 financial and operational managers and auditors of companies during 2013 to 2016 which among them, 203 questionaires were compeleted and participated in this survey. 161 data were analyzed as Sample after initial processing. In this study, structural equations model is applied to study the relationship among variables which is based on covariance. Linearity among variables is performed by applying OLS regression analysis. To study reliability, Cronbach’s alpha test is used which has desirable reliability because it is more than 0.7.To study appropriateness of reliability in questionnaire components, confirmatory factor analysis is used. The results of stugy present that there is positive meaningful relationship among cost system design and using accounting management methods. Moreover, there is positive meaningful relationship among management accounting methods and company performance. Management accounting methods have mediator role in relations among performance and cost system design.

Professional Skepticism in one of the fundamental concepts in auditing standards and statements and its major focuses is on questioning mind for critical evaluation of audit evidence gathered during the audit process. In auditing literature and standards referred consequences of professional skepticism such as, avoid ignoring suspicious circumstances; abstain from the use of incorrect assumptions in the determination of audit procedures and evaluating the results, but it has not been tested which are determinants of professional skepticism.In this research, by means of other studies in the field of professional skepticism (such as Hurtt 2013), major determinants of professional skepticism, include search for knowledge, suspension in judgment, self-determination, questioning mind, interpersonal understanding, and self-confidence have been investigated. Also, relationship between attribute of skepticism and culture and behavior characteristics has been investigated in the next step. For factor of culture we used renewed Gray’s theory (1988) by Lavinia Olimid (2005). Also, we used Fah’s revised model (2009) based on Schwartz’s study (2001) to explain motivational behavioral values. We used structural equation methods and factor analysis by means of Lisrel software ver. 8.8. To test reliability, validity and descriptive statistics of research we used PASW sofware ver. 18. According to the achieved results, three factors include search for knowledge, self-confidence and interpersonal understanding are major determinants of auditor's professional skepticism. Also, results show direct impact of behavioral factors on professional skepticism and no effect of culture factor.

Accounting systems in organizations are considered more likely as results of social phenomena instead of technical phenomena and must be percept through this social circumstance. A great changing of utilized approaches and viewpoints must be taken place, in order to precept accounting system as a social phenomenon. Critical approach is one of these changes which comes on to precept in social circumstance. So, in this research is tried to introduce critical approach usages in accounting to provide more possibility of accounting research using this approach. To have access to this point philosophical basis of critical approach and critical accounting are presented and some samples in literature of critical accounting are mentioned and categorized into critical management accounting, philosophical basis of critical accounting, social responsibility in accounting and positivism accounting critics afterwards. The principal point of these researches is their theoretical structure and a few of them are applied in practice.

Financial Reports are the most important sources of information aimed at providing the necessary information for economic decisions and providing a large part of the information needs of the capital market. In this research, we try to explore and propose Strategies for Inhancing Financial Reporting Immunization that leads to transparency of the capital market and increase efficiency information market, is discussed using Grounded Theory approach. The statistical population of the study is the professors of universities and professional experts in the field of financial reporting that according to the research method snowball sampling or chains for interview were selected. In order to, interviews were conducted with 23 university professors and professional financial reporting experts. The data of the research was analyzed using the open, axial and selective coding method, which is specially based on the Grounded Theory approach and were extracted macrocategories, main categories and small categories (concepts). Major strategies in the field of Financial Reporting Immunization from the perspective of more contributors based on the deployment of an effective internal control system, strengthening responsiveness-response culture, strengthening its oversight mechanism and reforming its structures, joining the global markets, strengthening financial reporting infrastructures, aligning with international law, and improving conditions and reforming the economic fabric.

Earnings management models are designed according to economical and environmental conditions of each country. The purpose of this research is to meanwhile, by adding the intercept to the Jones modified model, provided a model based on Tehran Stock Exchange data and tested it for bankrupt firms and compared with the Jones modified model. in order to achieve this purpose , we use cross sectional regression and software R to factor analyses all the variables affecting accruals. since it becomes clear which variables have the most impact on accruals. The method has been trial and error. The model of effective variables on accruals is originated from factor analysis. The model has been compared with two forms, A) With adding intercept B) Without intercept. Jones modified model with adding intercept showed us that 28 firms out of 37, had more earning management before bankruptcy, while the without intercept identified only 24 firms. And also the model of effective variables on accruals has been statistically more efficient then Jones modified model and it able to showed us that 34 firms out of 37, had more earning management before bankruptcy (With adding intercept), and the without intercept identified 32 firms.

Management earnings predictive quality, is much higher than predictions by individuals outside the organization. Because managing more information about the status of the company, it is aware of the current plans of the company and has access to the details of financial information from previous periods. In addition, it often allocates significant resources to financial forecasts. The main issue is not whether stock price pressures affect the management earnings predictive quality? The main objective of this research is to investigate the effect of stock price pressure on management earnings expectations in listed companies in Tehran Stock Exchange. Measurement criterion for managers' earnings forecast; Earnings per share are forcasted, managers earnings forecast error and manager earnings aggressive forecast. To test the hypotheses of the research, multiple linear regression model has been used. The results of the survey of 140 companies listed in Tehran Stock Exchange during the period from 2011 to 2016 indicate that stock price pressures have a negative effect on managers earnings forecasting. In addition, the research evidence showed that stock price pressures have a positive effect on the forecast error of managers' earnings. Also, the results showed that stock price pressure had a positive effect on the manager earning aggressive forecast. These results indicate the importance and effectiveness of stock price pressures in managerial earnings forecasts.

Metaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' professional skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and audit quality.

Today, the use of accounting information estimation is the same as other disciplines because of the lack of access to all information. For this reason, in this research, we tried to study the accuracy of accounting estimation models using different clustering methods to determine how different clustering methods increase the accuracy of the desired models and the preferred method Among the different clustering methods, which method can be used to increase the accuracy of the models. The research sample consisted of 99 companies listed in the Tehran Stock Exchange. In order to collect the required data, the financial statements and notes of the 9-year period (2008-2017) were used by the companies. The results of the research showed that the use of different clustering methods increases the accuracy of accounting estimates models in most cases. However, among the clustering methods used in the research, the classic clustering method is a more appropriate method than the method The traditional approach is to increase the accuracy of accounting estimates models.

The present study examines the effects of two psychological, Self-deception and professional skepticism on the ethical evaluation of individuals about various methods of earning management. This research is an applied and descriptive survey. The data gathering tool was a questionnaire and the statistical population of the study was all financial officers and internal auditors working in Golestan University of Medical Sciences and the time of research was cross-sectional in the year 2018. For analysis of data, Pearson correlation and linear and multiple regression analysis and one way analysis of variance were used. The results of the research show that there is a negative and significant relationship between Self-deception and ethical perception of earnings management methods. Therefore, people who have a higher ability to self- deception and justify profligate management methods are less immoral. There is also a positive and significant relationship between professional skepticism and ethical perception of accounting methods. By increasing the amount of professional skepticism, people's perceptions of earnings management methods become more immoral. Also, the results of one-way ANOVA show that there is a significant difference between the viewpoint of women and men about the ethical perception of accounting management methods. Men have higher meanings in the moral perception of earnings management methods than women. This conclusion suggests that men consider abusive methods as more profitable than women.

The managers' motivations and decisions about resources adjustment and decreasing earnings volatility are related with each other. When sales are decreasing, the managers with income smoothing incentives intend to adjust resource more and thus the degree of cost stickiness is decrease. On the other hand, when sales are decreasing the managers with low adjustment of resources and increasing cost stickiness caused the volatility in income. The main aim of this paper is to investigate the trade-off between cost stickiness and the income smoothing by managers. The sample of this paper is 99 companies listed on Tehran Stock Exchange during the period 2010 to 2016. The research method is association study and the results of this research with using the panel data regression analysis method show the negative effect of cost stickiness on the income smoothing. Also, income smoothing will reduce cost stickiness. The results show that the outcome of managers' behavior to maintain or resource adjustments as well as profit reporting are in contradiction with each other and as a result the managers should consider the cost of resource adjustments and the smoothing of income trends, and finally make the appropriate and reasonable decision.

The present study investigates the relationship between the personality types of the auditors and their degree of adherence to audit code of ethics. This research is descriptive in terms of the methodology, and in terms of relation with the environment is a behavioral research. In this research, the personality types use the Five-factor Personality Model (NEO-PI) to identify personality types as Neuroticism, Extraversion, Openness, Agreeableness, Conscientiousness. Also, in the Code of ethics section, a researcher made questionnaire has been investigated. Data were collected based on Likert scale and analyzed using Excel, SPSS software and Spearman and Pearson statistical tests. The results of the research indicate that the personality type " Agreeableness " is most closely related to the degree to which the auditors adhere code of ethics; other characteristics with equal number of replies are in the next category. Also, in general, in terms of the extent to which auditors adhere to code of ethics, professional performance, and independence, they are most closely associated with the types of auditors' personalities; secrecy, honesty, integrity, and professional conduct are in the next category, respectively.

Internal financial flexibility Management directly relies on how to use cash, unused debt capacity and its interaction in crisis situations and external shocks and also on corporate dividend policies. Investigating unused debt capacity as a component of corporate internal financial flexibility is important because it addresses the dynamics and sustainability of internal financial flexibility and improves corporate performance in dealing with shock and unexpected financial crises as well as the use of Optimized for investment opportunities and profitability. In this regard, the present paper examines the relationship between unused debt capacity and the dividends adjustment speed, considering the role of Liquidity shock moderation. In order to measure the dividends adjustment speed, which is a benchmark for dividend smoothing, the rolling window regressions based on the Lintner model (1956) was used Dijang et al (2012) and Faulkender and Wang (2006) method is applied for measuring the unused debt capacity, which is an indicator for measuring financial flexibility. According to the research constraints, 105 companies listed in Tehran Stock Exchange during the period of 2008-2018 using the STATA software have been investigated. The results of the research show that the unused debt capacity does not have a significant effect on the dividends adjustment speed. Also, the Liquidity shock has no effect on the relationship between the unused debt capacity and the dividends adjustment speed.