فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 35 (پاییز 1399)

Sustainable development is a fair distribution of development opportunities which considering to longterm vision and compliance the inter generational and inter period equity and indicates various aspects including economic, social, political and environment. The importance of sustainable development has increased by passing the time and the result of the various aspects of the policies of the public sector. One of the most important aspects of sustainable development is to achieve the financial sustainability that is the government‘s fiscal policies with the long period of time and considering the results of these policies with all of its aspects. In this regard, standard indictors are required to assess the sustainability of public sector activities. The purpose of this paper is to examine the indictors used to assess the financial sustainability and its evolution. These indictors are introdused in two categories as traditional and innovative approaches. The traditional approach that include one-dimensional indictors of finance including: the debt ratio, the primary surplus, the primary gap, the tax gap and innovative approach that include the composite indictors in various areas of specialization including: fiscal responsibility indictor, key national indictors including social, environmental, and economic indicators.

Universities and higher education institutions have an important role in the development and promotion of the culture and destiny of a country. They use the resources of the community and serve to it. Continuation of such a relationship and the consent of both parties requires that the communication and accountability of these institutions to society be transparent and timely. For this purpose, complete, accurate and transparent reporting of universities and institutions of higher education is essential. Accordingly, to achieve this goal, universities and higher education institutions must seek comprehensive criteria and standards to provide comprehensive and transparent reporting. However, in order to achieve greater success and better and clearer accountability, universities and higher education institutions are required to observe standards that, in addition to completeness and comprehensiveness, also have strong theoretical foundations so that they can be accountable in unforeseen cases. In this study, a comprehensive review of the history, laws and regulations of related institutions, the principles used in accounting and financial reporting of universities, especially medical universities, is discussed. This study shows that over time, the financial reporting system of universities has improved and universities to improve the quality of financial reporting to provide relevant information for optimal decision making managers and improve their level of accountability to the public, always looking for the use of new accounting systems and financial reporting and in this regard, actions and efforts have been taken to change the reporting approach to the accrual system and improve the quality of financial reporting.

EMA, Environmental management accounting represents a combined approach that provides for the transition of data from financial accounting, cost accounting and mass balances to increase material efficiency, reduce environmental impacts and risks and reduce costs of environmental protection. EMA is performed by private or public corporations, but not by nations and has a financial as well as a physical component.The core focus of environmental management accounting is assessment of total annual environmental expenditure on emission treatment, disposal, environmental protection and management. In addition, and that is new and challenging for most companies, the material purchase value of all non-product output and its production costs are added. This total sum often provides a frightening picture of total annual costs of inefficiency and gets companies to improve their information systems and material efficiency options.In this study, we define principles and procedures for EMA, with a focus on techniques for quantifying environmental expenditures or costs, as a basis for better controlling and benchmarking purposes. The methodology excludes costs external to the company (so-called externalities, e.g. environmental and social effects that occur to the general public), but focuses on comprehensive assessment of direct annual expenditure on emission treatment, environmental protection and management as well as wasted material and energy input (efficiency losses in production).

The composition of board is an important topic on corporate governance. Companies’ performance is effected by different factors, one of them is composition of board. This paper reviews the importance and legal concept of composition of board of directors in different countries and its role in corporate governance. Also by citing the challenges of this composition, it shows that presence of non-executive directors who are executive directors in other companies can improve boards' performance. We found that the new composition of board of directors and the presence of non-executive directors who are also executive directors in other firms can have a significant effect on the board's effectiveness especially when they are at the same industry. Finally, our results support that this kind of directors can enhance board’s supervisory and advisory roles by using their knowledge, experience and managerial skills and also can help to optimize the composition of board of directors.

Considering the form and content of American accounting standards, has always been of interest to researchers and activists in the field of accounting. In 2009, American accounting standards was organized in the 90 topics by Financial Accounting Standards Board (FASB), using a model as a coded system of accounting standards. This system replaced the previous system of accounting standards in America. Each subject of the codification has at least one title, each title has several sections, and each section consists of several paragraphs. In the process of coding standards, in terms of the nature and content, sectors (e.g. the scope, recognition, measurement, etc.) are classified. The purpose of Accounting Standards Codification was to reduce the complexity of existing standards, regulating current standards and easier access to accounting standards through codes that defined for each standard. This paper, explains the form and goals of Accounting Standards Codification (ASC) and the process of coding standards for the first time in Iran.

The social security organization provide a wide range of services and each has its own content and complexity. Providing an appropriate model for calculating the cost of services, helps the managers in decision making and planning to improve existing service provision and to make better evaluation of operations to increase efficiency and effectiveness of various activities. In this research, we try to identify and categorize different types of provided services in the long term payments Unit of branch no. 22 in Tehran and to determine and categorize the cost centers in it, and design an activity-based costing system to determine the cost of services providable in this unit. In order to understand the activity centers, determine the cost motivators and confirmation of the proposed model, Delphi technique is used and Delphi technique data, analysis and results are used to design a costing model. The proposed system is designed in eight stages, first the departmental costs are divided into administrative and personnel costs. Then the activities which have a share in these costs are identified. Subsequently, by using Delphi's data collection procedures, specific cost motivators are identified and costs are linked to activities. Finally, by determining the appropriate motivators, allocation of costs to services (retirement pension, disability and death) are done.

Since the dawn of time, mankind has been in search of different ways for exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’s ever-growing needs have given rise to a need for different kinds of limitless exchange. Such exchanges encompass a whole range of goods, services, technology, science, etc. The need for more exchange has caused people to look for platforms through which one could partake in such activities all around the World in the most time-efficient and cost-efficient manner. This has caused unprecedented attention being given to state-of-the-art technologies such as the Block Chain, Internet of Things, Artificial Intelligence, Smart Contracts and Automatic Automation. Such technologies are aimed at facilitating different aspects of exchange between the parties and putting data and information in order. Therefore, a large number of companies and organizations have examined, invested in, and made use of said technologies from the early days of their existence. In this study, we go through an overview of such things as the Internet of Things, Artificial Intelligence and Robotic Automation Process, and after defining Block Chain as the foundational technology for Smart Contracts, we examine the opinion of expert on how it could affect the fields of accounting and auditing. Afterwards, we examine Smart Contracts and discuss their significance for accounting and auditing services.