نشریه حسابداری و منافع اجتماعی
سال دهم شماره 2 (پیاپی 37، تابستان 1399)

The aim of this paper is to explain the concept of inscription in accounting and its effect in performing organizational, business and social innovations. This article tries to provide space for reflecting on whether there is a positive role that accounting inscriptions play beyond a positivist belief in its representational powers and a constructivist approach that leads to the creation of powerful and dominating institutions, be this ‘science’ or ‘accounting’. The method of this paper is scientific-philosophical and based on the method of historical recognition that has examined the term inscription and its relationship with accounting. In this regard, both accounting critical and intellectually studies have been used, and has been used by the Latour’s actor-network theory. The consequence of accounting inscriptions is that the performative role that accounting inscriptions warrant within organizational discourses and their assembled concepts, as accounting and reporting engage with the promises that these discourses and concepts entail for stakeholders and society. Although these promises are often ambiguous, they foster hopes and beliefs for dealing and coping with the complex and uncertain world in which organizational discourses unfold. This is in line with the inscriptions feature, which is to reduce the complexities of the world and produce standardized measures that make it manageable and remove of chaos and create of stable.

The need for and attention to the future and their relevance has been repeatedly discussed in our markets and the subject of forecasting is a unique factor that estimates future unknown values. Given the importance of forecasting in financial research, stock return predictions have so far been tested through various models and variables. Most of these variables, were external variables based on macroeconomic variables in addition to internal variables. In the light of the above, the present article reviews and empirically investigates some of the most important macroeconomic variables that were previously used in a variety of stock return forecasting models. The results of the paper show that macroeconomic variables effective on the stock market (stock return or market index) are suitable for modeling to predict stock returns. In the stock market of our country, the results of the impact of these variables on stock returns have been similar in some respects and contradictory in other respects, and the reasons can be attributed to the type of forecasting models, the time period of the research and different economic structure of the country.