نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 37 (زمستان 1399)

This study is to study the relationship between market orientation and firm performance by considering the mediating role of management accounting systems in pharmaceutical companies listed on the Tehran Stock Exchange. Using the research method, a descriptive correlational survey was conducted based on a standard questionnaire, which is cross-sectional in terms of time and is practical in terms of purpose. The statistical population of this research is financial managers and senior accountants of pharmaceutical companies with 95 people for the second half of 1398. The statistical sample is 76 people based on Cochran's formula. In order to achieve the research objectives, this information was analyzed using SPSS 26 software and also the diagram of structural equations using Smart PLS software by applying appropriate statistical tests according to the research hypotheses. Market orientation has a positive and significant effect on management accounting systems. The data obtained from the study indicate a positive and strong correlation between these variables. Also, Pearson correlation coefficient is 0.659 and the level of significance is below 50%, which has a significant and positive relationship. It shows that increasing one increases the other. Management accounting systems have a positive and significant effect on the company's performance. The data obtained from the study indicate a strong and positive correlation between these variables, also Pearson correlation coefficient of 0.752 and a significance level below fifty percent. Which shows a significant and positive relationship, that is, the increase of one causes the increase of the other. This is management accounting that creates the knowledge base for internal users and forms the information flow for definitive management. It is suggested that in companies, strategic management accounting systems use company costs that are used in practice. Analyze and take steps to inform stakeholders of the costs incurred. Managers are encouraged in the company to take creative initiative in the market to enter emerging markets to attract creative ideas. Take.

The purpose of this study is to review the theoretical and experimental literature on the impact of macroeconomic conditions on auditing risk. Since the Iranian economy has faced many instabilities in recent years, addressing the subject of the present study in identifying and understanding the need to design an audit process appropriate to the macroeconomic conditions governing the company's operating environment can be important. It is argued that adverse economic conditions with a direct impact on the company's operating environment can increase the incentives for distortion and fraud in financial statements. As a result, auditors should design or redesign auditing processes in terms of the method and nature of content tests in accordance with specific economic conditions, taking into account macroeconomic conditions.

Stock price synchronization is a tool to measure stock price movement and also shows the amount of company specific information at the market and country level. At the same time, the stock price indicates that the stock price is related to the information published by the issuer, which is the financial statements, which should be audited, which can be considered as an indicator of the intensity of the market reaction. Higher synchronization indicates a lower intensity of the relationship between company information and price, and conversely, if the degree of synchronicity is low, the relationship between company information and stock price is higher and the stock market has a more positive reaction. Although business groups are legally legal in most countries, they have a single reporting personality in economic and accounting terms. The governance structure of business groups reduces representation problems by reducing information asymmetry. The present study investigates the effect of relationship between business group dependence and stock price concurrency in companies listed on the Tehran Stock Exchange between 2015 and 2017 and the final sample consists of 134. In this study, several regression analysis Variables were used to test the hypotheses. The tests were performed using Eviews8 software and panel data statistical technique (fixed effects). The results obtained in this study show that there is no significant relationship between direct and indirect dependence on the business group with the concurrence of stock prices.

The main purpose of this study is to investigate the relationship between international diversity and cash behavior in companies with respect to the role of financial constraints. This research is a library and analytical-causal study and is based on the analysis of panel data (data panel). In this study, the financial information of 143 companies listed on the Tehran Stock Exchange during the period 1389 to 1397 (1287 companies - year) has been reviewed. R software was used to analyze the research results. F-Limer test was used to evaluate the type of combined data. Also, in each of the fitted models, the appropriateness of the model and the underlying hypotheses such as normality, variance homogeneity and lack of residual autocorrelation were investigated. Based on the analysis, the results of testing the hypotheses at the level of five percent error showed that there is a significant relationship between international diversity in companies and the level of cash holdings. Financial constraints do not moderate the relationship between international diversity in companies and the level of cash holdings.

Diversification form of corporate strategy for the company that some managers had to use it to improve Efficiency. Diversification increased profitability through greater sales volume through new products and new markets is obtained. The most Diversification risk strategy of four kinds of ansov in the matrix offered strategy and carefully invested in this strategy is very necessary. Entering a market unfamiliar with the proposed products of unknown means lack of experience in skills and new techniques is required. So a big step in the company's uncertainty. In this study, the impact on Efficiency of diversification reviews. Course was a five-year period based on a financial year basis of 1393 to1398 up statistical society and the companies accepted in the Tehran stock exchange. The statistical methods used panel data analysis. The results obtained confirm the tale of long-term and short-term relationship between independent variables and variable productivity and long-term research in the short-term and in the form and pattern of OLS and the VAR confirmed.

Recent studies in efficient markets have shown that dividend signaling is valid as long as dividends have remained unchanged for a long time. We studied the history of Iranian companies to see if the dividend signals change over and over again. Our sample included 148 companies listed on the Tehran Stock Exchange and examined the annual increase in dividends. To examine the dividend signals, we studied the unusual earnings in the first two days of the dividend announcement. We designed two hypotheses in these studies, the first of which was based on the significant relationship between increased dividends and abnormal returns. In regression analysis of hypotheses using statistical methods and using Eviews software, both hypotheses were rejected. We consider the main reason for this unexpected result to be economic instability and capital market inefficiency in Iran, and at the end we made suggestions for further studies in this field.

One of the important goals of health care organizations is to manage costs in order to save costs, provide quality services and gain customer satisfaction. This poses great challenges for managers. The aim of this study was to identify and design the optimal cost engineering model in public hospitals in the hospitals of Tabriz University of Medical Sciences. The present study is a qualitative study that has been done using basic theory and purposeful sampling. The study population was among the officials and experts aware of cost and financial management and revenue management of Tabriz University of Medical Sciences hospitals. The research tool was a semi-structured interview.The number of samples in the present study based on the principle of theoretical saturation was 40, but to be more sure of the results of the interview, it was continued to fifty people. The duration of each interview was 40 to 50 minutes. Data analysis was performed simultaneously with their collection using Strauss and Corbin method; Validation was done by the method of reliability, transferability, reliability and verifiability. 78 initial codes 20, first floor and seven floors were extracted from the process of hospital cost management strategies, which include the concepts of identifying cost centers, creating a culture of cost management, setting internal rules and regulations, monitoring and control, establishing a costing system, forming a working group and program. It was operational. Conclusion In order to manage hospital costs, it is necessary to identify the cost components. The components of the results of this study are in the form of a coherent and organizational model that can be a good tool for improving and managing hospital costs.

Reducing the cost of capital and forming an appropriate capital structure is one of the most important actions of companies in order to increase the value of the company and shareholders. The purpose of this study is to investigate the effect of implicit capital cost of equity on the return on investment of the company due to information asymmetry in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 136 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that the cost of implicit capital of equity has a significant inverse effect on the return on investment of the company. Information asymmetry also reinforces the negative impact of implicit capital cost of equity on the return on investment of the company.

The present study examines the effect of corporate culture and governance on the disclosure of corporate social responsibility. In order to achieve this goal, two main hypotheses were developed and to test these hypotheses, 96 companies listed on the stock exchange during the years 98-93 were selected as a statistical sample. In this study, corporate governance and organizational culture as an independent variable and disclosure of corporate social responsibility as a dependent variable and company size, ratio of book value to market value and return on assets and financial leverage as control variables were examined. The research method of the present study is field (survey) and in terms of method is causal post-event and in terms of time is a practical and cross-sectional research, so that data collection has been done using documents. Multivariate regression analysis was used to analyze the data and test the hypotheses, meaning that first the information needed to perform the test was calculated and then the correlation between the variables was examined using the correlation coefficient. For this purpose, after collecting data, Eviews software was used to test the hypotheses The results of testing the hypotheses indicate that organizational culture has a significant effect on the disclosure of corporate social responsibility. Also, corporate governance in terms of corporate ownership has a significant effect on the disclosure of corporate social responsibility, but the dimensions of institutional managerial ownership have no effect on disclosure of social responsibility.

Marketers have long been unresponsive to how marketing costs add value to shareholders. Over time, this irresponsibility and accountability has called into question the credibility of marketers, jeopardizing the position of the marketing task in companies, and even threatening the philosophy of marketing as a distinctive feature within the company. . This article provides a comprehensive framework for reviewing marketing productivity, listing what we already know, and suggesting areas for future research. At the end of this article, it will be concluded how it is possible to identify how marketing costs add value to shareholders. The publication and effective dissemination of new methods of evaluating marketing productivity in businesses is a major step towards increasing marketing credibility in companies and, more importantly, towards improving and enhancing the performance of companies and businesses themselves. This article also suggests some areas that need further research to provide methods for evaluating marketing efficiency that are increasingly credible, reliable and practical.