مجله حسابداری مدیریت
پیاپی 46 (پاییز 1399)

In this study, the contingency theory was used to investigate the role of management accounting information in the effectiveness of management control system in large manufacturing companies in order to better utilize effective management control systems in a developing country. The related literature on the mediating effect of the usefulness of management accounting information on the effect of five contingent variables on the management control system. The findings of this research are based on the distribution of questionnaires among the activists working in accounting in large manufacturing companies from different industrial sectors in Iran. The role of management accounting information in the effectiveness of management control systems in these companies is identified in terms of four domains: timeliness, aggregation and integration and has been analyzed using partial least squares method. There is a gap between the importance and availability of management accounting information as well as management accounting information playing a mediating role in the relationship between competition strategy, production complexity and environmental uncertainty with the effectiveness of the management control system, but regarding formalization and centralization of this No items.

Everything that cannot be controlled cannot be controlled and anything that cannot be controlled will not be managed, so the central issue in all organizational analysis is performance and improvement requires measurement and Therefore, an organization without a performance appraisal system cannot be imagined. One of the most important tools for measuring performance is the BSC. Accordingly, it is necessary to develop a balanced scorecard model based on the Islamic approach in societies that seek to govern ethical and spiritual values in their organizations. The research method is qualitative (semi-structured interviews) based on grounded theory using maxqda10 software. Sampling was done by snowball method based on 29 interviews. The findings show that a new dimension of social responsibility with the Islamic approach as the most fundamental element in evaluating organizational performance is added to the traditional model. Also based on the research findings, the proposed paradigm model includes causal factors (value environment, realization of strategic goals, decision making, performance management), confounding factors (organizational conditions, macro environment conditions), contextual factors (Islamic worldview, general culture of the country), pivotal phenomenon (organizational performance evaluation in Iranian environmental conditions), strategies (Islamic social responsibility, growth and learning, internal processes, Customer Reverence,financial) and consequences (god satisfaction, excellence Human, organizational efficiency).

The purpose of this research is investigating the effectiveness of the auditor information foraging behavior theory on professional auditor's perception based on rough theory. auditor information foraging behavior theory by creating two valuable approach and cost approach, to measure the difference between the Auditors' approach to gathering information. The method of this combined research based on the adaptation of theoretical foundations through the critical evaluation method, as well as Delphi analysis to confirm the indices, and finally the Rough analysis and the theory of gray, in order to evaluate the effectiveness of a value-based approach and cost-based approach based on the theory of information exploration of auditors. The study was conducted in the period of one year, 10 of Associate Professor of university in the fields of accounting and financial behavior different steps in the study. The results of the study showed that professional maturity, professional identity and professional career path of auditors were the most frequent in the investigated research, which was a determining factor in the professional perception of auditors. Among the 22 identified indicators of the components, 18 indicators were considered as Delphi approved indicators, which were identified by panel decision making matrix, two indicators of professional skepticism and perceived conflict of interest as two Professional Identity Index was the most effective indicator of professional perception of auditors. Also, based on the analysis of Gray Vocator theory, the value-based approach is considered as the most important priority of the information exploration theory of auditors based on the auditor's perception of the profession, which indicates that auditors have a prioritized value for collecting information based on their professional capabilities. Knowing and collecting information and tracing business information about cost and time, have more value in audit quality.

Tax revenues are one of the most important sources of governments and cover a large portion of government spending. In recent years, fraud in financial statements and tax returns has increasingly become a serious problem for businesses, governments and investors. Most taxpayers are looking for a way to manipulate their financial statements and reduce their taxable profits. Therefore, identifying tax fraudsters and companies that cheat on financial statements has become a vital issue for the government.The purpose of this study is to present a model that uses the improved ID 3decision tree algorithm. Also, to improve its performance and accuracy, it was combined with multilayer perceptron neural networks optimized by genetic algorithm to select financial ratios associated with tax fraud and reduce computational overhead. The tree in the proposed model has the lowest depth possible, so it has high velocity and low computational overhead. For this purpose, the financial statements of 06companies listed in Tehran Stock Exchange during - 4330 4331were studied and 41financial ratios were extracted. By ANOVA test, 33ratios and finally by neural networks 7ratios related to tax fraud was selected as the model input data. The proposed model, with %4411accuracy, has been successful in identifying fraudulent companies with the highest accuracy and predictive power over the adaboost algorithms.

The present research aims to study the effect of corporate governance mechanisms on therelationship between the internal control weakness and accruals' quality in the companies listed inTehran Stock Exchange. The accruals' quality and the internal control weakness are the dependentand independent variables, respectively. 9 different criteria of the corporate governance includemanagerial mechanisms and ownership structure as the moderating variables. To calculate theresearch variables, data of 159 companies in the time interval of 2011-2017 were used. The researchis applied, descriptive and correlational. The hypotheses testing using the regression models showsthat there is a significant reverse relationship between the internal control weakness and accruals'quality. And independence of the board of directors, the size of the board of directors, free float stockand the institutional ownership percentage will weaken the negative effect of the internal controlweakness on the accruals' quality and in contrast, the CEO stability and the ownership concentrationwill intensify the effect of internal control weakness in companies.

The purpose of this study is to measure and estimate accruals of listed companies in Tehran Stock Exchange through qualitative and unstructured reports using text mining techniques. The study sample included 205 companies in the period 2011-2017. The statistical technique used to test the hypotheses is multivariate regression of the panel data type using stata software Textual accruals were measured by the board of directors' report to the corporation using two support vector regression and dictionary-based methods in Python software.The findings showed that 19.6% of firm-level accruals changes (actual accruals) can be explained by textual accruals. The results also indicate that dictionary accruals (estimated on the basis of dictionary) are able to explain15/3% of the changes are actual accruals, thus textual accruals have more interpretative power than dictionary accruals to explain and describe actual accruals in listed companies in Tehran Stock Exchange. Textual and vocabulary accruals can be used to explain 53% of actual accrual variations if they are used simultaneously in a model to describe actual accruals.

The main purpose of this study is to measure the efficiency score by the cross-efficiency method in Data Envelopment Analysis (DEA) and its relation to profitability and risk in banks listed in the Tehran stock exchange for the period 2011-2017. The statistical population of the study consists of 19 banks listed in Tehran stock exchange. The proposed method is developed in two steps as follows. First, we evaluate the efficiency measures of banks using the cross-efficiency method in DEA. Then, we address the relationship between obtained efficiency scores with risk and profitability of banks through inferential statistics. In order to analyze the data, first, we apply pre-tests of variance homogeneity, F-Layer test, Hausman test, and Jarque and Bera test and then we use multivariate regression test to confirm or reject the research hypotheses.The following three conclusions emerge from the obtained results. First, we have a significant relationship between the credit risk and the efficiency measure of the banks listed in Tehran stock exchange. Second, there is a significant relationship between liquidity risk and the performance of the banks listed in the Tehran stock exchange. Finally, we show that between the profitability and the efficiency score of the banks listed in the Tehran Stock Exchange is also a significant relationship.

In order to survive in the competitive arena, companies nowadays need to take into account their social and environmental responsibility and their impact on society, and to disclose their information in addition to preserving their financial power. So that all stakeholders use that information in their decisions. The purpose of this study is to investigate the impact of sustainability reporting on reducing information asymmetry. Sustainable reporting provides the information needed for different stakeholders by providing information in three areas: economic, environmental and social responsibility. The lack of information asymmetry among stakeholders leads to inefficiency in the capital market. The present research is a kind of theoretical-applied research. In this study, the performance data of 131 companies were investigated by elimination method from the listed companies in Tehran Stock Exchange during the period 1390-1390. The scoring checklist is used to measure sustainability reporting in the social, environmental and economic components and the financial analysts' predictive accuracy to measure information asymmetry. The research hypotheses were also tested using multiple linear regression with combined data model. The results of the tests showed that sustainability reporting in these companies was inversely and significantly related to information asymmetry. This means that increasing the sustainability reporting score leads to a decrease in information asymmetry, increasing managers' prediction accuracy.

In the modern management accounting environment, models and theories can be used to design an effective operational plan based on a correct understanding of the organization's environment and the objectives of the accounting system, in accordance with the needs of the community. One of these theories is the theory of cognitive dissonance, in which there is a conflict between the cognitive elements in the individual, and its study and consideration of the psychological aspects of cognitive dissonance in management accountants can increase the use of psychology in accounting. Management leads to the correct selection of innovative aspects affecting the performance of the accounting information system by management accountants and ultimately to the improvement of the financial, social and economic structure of the organization.Therefore, this study explores the theory of cognitive dissonance and its application to knowledge management accounting system.This paper is based on a library and interpretive approach to explain the theory of cognitive dissonance and its application to the knowledge management accounting system. Therefore, the purpose of this study is to investigate the variables related to innovative strategies and the theory of cognitive dissonance in management accounting decision making.Therefore, in this paper, while explaining these concepts, the role of cognitive dissonance theory in general and how management accountants are deciding on the selection and application of the innovative strategies required by the business environment are discussed.The evidence in this paper suggests that cognitive conflict is an influential factor in the choice of management accountants for applying or not applying innovative techniques in any system.

The current study aims to investigate the impact of intelligent leadership and organizational structure on Management Accounting Trends with emphasis on the role of mediator IT is done. The method of the study is descriptive and the research plan is correlation through structural equations modeling. The total population of the study included the entire high level managers of companies listed in Tehran Stock Exchange in 2018, i.e. 500 individuals, out of whom 215 were selected as the sample population of the study based on Cochran formula using random sampling. To collect research data from three researcher-made questionnaires of intelligent leadership, organizational structure and management accounting trends and Standard Questionnaire Information technology was used. The content validity of the questionnaire was confirmed by confirmatory factor analysis, composite reliability index (CR) and mean variance index, the content validity of the questionnaire was confirmed by confirmatory factor analysis, composite reliability index (CR) and mean variance index, the reliability of the questionnaire was confirmed by Cronbach's alpha coefficient. Research data after collecting were analyzed using Lisrel and SPSS software. The results show that smart leadership is directly and with the mediating role of information technology has a positive and significant impact on management accounting. Also, it was found that the organizational structure is directly and with the mediating role of IT has a positive and significant impact On Management Accounting. As a result, to develop management accounting trends intelligent leadership, organizational structure and information technology must be considered.

The purpose of this research is to investigate the relationship between disclosure of business model and market value of the company based on the components of business model over the period of 2009- 2018. for this purpose, the data of 140 accepted companies in tehran stock exchange have been selected and tested.to measure the disclosure of business model from a checklist with five dimensions: company nature, strategy and objectives, resources and risks and relationships with relevant persons, outcomes and perspectives, firm performance, which is the were collected through the financial statements and reports of the corporate board of directors. in this study,we tried to enhance financial reporting by reporting business model and to provide adequate accountability from the management and finance sectors and in addition to the combination of two accounting disciplines and industrial management of other types of innovation results show that in total , disclosure of business model has no positive effect on stock market value.