مجله حسابداری مدیریت
پیاپی 47 (زمستان 1399)

This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock exchange listed firms . The theoretical foundations of this research collected by the archival research, also, research data collected through the questionnaire. The hypothesis test is conducted by multivariable regression. The results show that , in women sample, there is no significant relation between Machiavellianism and tax evasion. But, emotional manipulation has a positive and significant  relation with tax evasion. Also in men sample, the research results is the opposite. In this sample, Machiavellianism  has a direct and significant relation with tax evasion, however, emotional manipulation has no any significant  relation with tax evasion. So, We conclude  that tax avoidance is observed among two groups of males and females. However, different  psychological factors could affect it.

Today, auditors have dignity and social status. Because the social duty of protecting their own owners and other stakeholders is against any misconduct and distortion by the managers. In order to avoid damaging the auditors' privilege, they are expected to be economically unsuccessful in their personal interest but always to respect the interests of the public, independence, integrity and righteousness. This research examines the relationship between social capital and the independence of the auditor. For this purpose, 249 questionnaires distribute and collect between auditors working in an audit organization and Institutions of Iranian Association of Certified Public Accountants randomly and the data obtained from them has been analyzed using the structural equation modeling. In this research independent variable is social capital and dependent variable is auditor's independence. The results of the research show that social capital has a positive impact on the independence of the auditor. This will promote and improve positive moral values. Since the main task of audit is assurance to users of financial statements, therefore, the higher the level of social capital of auditors, the greater this social component will affect the auditor's behavior in respect of independence and thus improve the quality of audit. This will improve the reputation of auditors and reduce the risk of legal actions against them, therefore, it will be a factor to the auditor's social legitimacy

The company's willingness to accept and manage risk, known as risk appetite, and the pressure to influence people over what is called social pressure, can mislead a company's financial reporting. The purpose of this study is to investigate the impact of corporate risk appetite and social pressure on aggressive financial reporting. A scenario-based questionnaire adapted from Brink et al. (2018) research was used to test the research hypotheses. For the present experimental study, 160 financial managers were selected according to the Cohen et al. (2000) research sample. Analysis of variance was used to test the research hypotheses. The results show that when the risk appetite of the firm is aggressive, the obedience social pressure (conformity social pressure) causes financial managers to be more (less) inclined to aggressive financial reporting. Also, the results showed that when the risk appetite of the company is conservative or aggressive, obedience social pressure (conformity social pressure) leads to more (less) financial managers' tendency to aggressive financial reporting. In addition, the results indicate that the interaction of corporate risk appetite and social pressure does not influence financial managers' willingness to aggressive financial reporting.

Considering the importance of green hospitality in the tourism  industry perspective, hoteliers need to ensure that the formulation and implementation of environmental strategies, while legitimizing their business activities in the Society, also improves financial performance and profitability. In this study, is tried to identify, structure and model using the qualitative approach and Granded theory components and elements of green behaviors and financial performance of hotels and the relationship between them  And in the quantitative section, the paradigm model is tested using Structural Equation Modeling. Based on this, 485 initial codes have been Extracted by conducting in-depth and semi-structured interviews with experts in the hotel industry and the university And according to the open, central and selective coding instructions, the data are modeled in the form of 15 sub-categories and 6 main categories And the requirements related to the validity and reliability of qualitative research have been reviewed and approved. In Quantitative section, information has been collected by designing a questionnaire and reviewing and approving the Formal validity, content, structure and reliability of Cronbach's alpha And analyzed using spss24 and lisrel8.8 software. The results showed a positive and significant relationship between environmental context variables (causal) and dimensions of green behaviors (Axial phenomenon); Also, the three components of dimensions of green behaviors, intra-organizational factors (interfering) and relative stability (contextual) with green capabilities (action and reaction) and finally green capabilities have a positive and significant relationship with financial performance.

Resource-based theory states that employees as a valuable human capital play a very important role in the company's innovative activities. In today's evolving world and with the increasing competition of organizations, employee protections are becoming more and more important. Therefore, the present study investigates the relationship between employee protection and corporate innovation and studies the moderating effect of political connections on this relationship.The research hypothesis was tested using a sample of 55 companies listed in Tehran Stock Exchange during the year's 2014 to 2018 using multivariate regression model based on panel data.The findings of the study indicate that employee protection improves company innovation. In addition, the results show that in companies with political connections, employee protection has a greater impact on company innovation. Also, the results of sensitivity analysis showed that the use of alternative proxy for measuring the employee protection does not affect the main results of the study, thereby confirming the robustness of our findings.

The main purpose of this study is to examine the management styles of conflict (competition, compromise and avoidance) and the identity of management accountants with the originality of existence in the school of existentialism. Depending on their living environment, humans can have different identities that are aligned or in conflict with each other. Conflict management styles can be used to resolve conflicts in the organization. Philosophers of the existentialist school, known as the school of originality of existence, try to give a special place to man and find a way to save man from the aforementioned crises. This research is quantitative and purposeful, applied and descriptive-survey. Data collection with questionnaires is a statistical sample in Mazandaran province in active manufacturing companies in 1398. For this purpose, 210 questionnaires were distributed and finally 118 questionnaires were received. The results of data analysis with SPSS and SMART PLS software separators showed that there is no relationship between competition style in conflict management and identity of management accountants. And there is a positive relationship between compromise style and avoidance in conflict management and identity of management accountants. And there is also a positive relationship between the originality of existence according to the definition of existentialist philosophers and the identity of management accountants.

Since cost management is one of the most important tasks of organizations, cost management of inventory control system of ATMs is also one of the most basic tasks of banks. This article seeks to provide a dynamic and optimal model for controlling inventory costs of ATMs, according to the time and place of each device. Therefore, all data, related to the relevant bank in Tehran, which includes 368 ATMs, was used. Investigating the behavior of devices in the three-month period in 1396 has been done. This model has succeeded in learning the existing pattern in big data by clustering statistical data in place and time dimensions, and based on this, the proposed decision tree is able to predict the number of customers to each device. Then, using the cost function for the obtained scenarios, the system costs are determined. The total cost of the system includes the total hold cost of money, shortage cost and orderig cost  for each device. Finally, by providing an optimized inventory control model for each scenario, the total system costs are reduced by an average of 16.5 percent, or 38 million tomans per month.

The Scientific flow analysis plays a key role in identifying important research areas that reflect developments, challenges and solutions in a scientific field. In this regard, the purpose of this study is to identify the current research areas in management accounting in global research. This is a descriptive applied research that has been done by content analysis and scientometric method. The sample of this study is 6305 articles in the field of management accounting that are indexed on  Web of Science database from beginning to 2019. Data analysis was performed using Vosviewer and overview softwares. The findings indicate that research in this field can be classified into 9 clusters: agency theory, corporate governance, performance evaluation, institutional theory, game theory, management control systems and capital budgeting. The evolution of key theories can also be classified into seven stages: (1) stewardship theory (2) structuration theory (3) contingency theory (4) representation theory (5) institutional theory (6) Transaction costs (7) Game theory (8) New institutional theory (9) Evolutionary game theory (10) Actor network theory.

The purpose of this study is to determine the mediating role of management accounting techniques on the relationship between key economic actors and the financial performance of manufacturing companies. The required information for the research was collected by a questionnaire from middle and high level managers of 194 manufacturing companies listed on the Tehran Stock Exchange in 1398 and Smart PLS software was used to analyze the data. Cronbach's alpha was used to evaluate the reliability, which due to the larger Cronbach's alpha value of 0.7, the results have a good reliability. The Sobel test was also used to examine the mediating role of management accounting techniques in the relationship between economic actors and financial performance. The results showed that key economic actors have a positive and significant effect on the financial performance of manufacturing companies, and approximately 47% of the total effect of economic actors on financial performance is indirectly explained by the mediating variable of management accounting techniques.

In this research, how firms' corporate social responsibility (CSR) performance affects CEO compensation structure officer was examined. Traditional agency theory suggests that CEOs engage in CSR for their own interests at the expense of shareholders. A competing argument is that CEOs consider firms' social performance as a business strategy to increase firm value and align their interests with those of shareholders. Our results support the latter prediction. We find that a firm's social performance is negatively associated with the proportion of cash-based compensation, while it is positively associated with the proportion of equity-based compensation. Overall, our findings highlight the positive impact of CSR performance on CEO compensation packages, implying that CEOs' fiduciary behavior of engaging in CSR leads to mitigating agency problems and maximizing firm value.

In most executive projects, changes and rework have become one of the main risks in this area, so providing a cost management model for registering, evaluating, controlling, and managing change can play an important role in achieving project goals.In this study, field studies and questionnaires and interviews with experts, information and relevant records were collected, which resulted in finding 16 of the most effective changes in the cost of executive EC projects in the oil industry. Then, based on the management model of each of the changes presented in this research, using a hybrid method of multi-criteria decision making of hierarchical analysis (AHP) and gray relationship analysis (GRA), to provide management structure to change the cost of EC projects in the field of EC industry. This research could be useful in reducing the risk of budgeting and managing the cost of change and minimizing its impact on EC projects in the oil industry.

In this study,we conducted a comparative study of the relationship between corporate governance components, audit factors and information asymmetry with conditionaland unconditional accounting conservatism according to the models presented by Khan and Watts (2009), and Givoly and Hayn (2000). The research period consists of eleven years from 2009 until 2019. Sampling method was Elimination methodand finally 156 companies were selected as sample, and panel data and fixed effects model  were used to analyze the relationship between research variables. The results of the research models test show that the variables of board independence, auditor's tenure and the ratio of voluntary expenses (as an indicator of agency costs) have a positive and significant relationship with both conditional and unconditionalaccounting conservatism. The variables of CEO duality and Concentration of ownership have a negative and significant relationship with conditional conservatism and no significant relationship with unconditional conservatism. Also, variables of board’s size, the percentage of ownership of institutional investors, change of auditor, audit committee independence, information asymmetry and sale’s growth have no significant relationship with both types of accounting conservatism. The main difference between the two models is in the Age of firm and return of assets variables, which have the opposite effect on both models of conservatism. In this way, older companies and high return of assets have a higher level of conditional conservatism, and vice versa, younger companies and less return of assets have a higher level of unconditional conservatism.

There have been numerous studies on the factors related to earnings management that with contradictory results have been published separately. The purpose of the present study is to examine, analyze and combine the results of previous researches on the relationship between conservatism and comparability with earnings management in Iran. The research population includes all existing research in the area of relationship between conservatism and comparability with earnings management including, including valid articles from 2013 to 2019. The research method is meta-analysis using CMA2 software. The findings of the study indicate that conservatism has no significant relationship with accrual and cash earnings management, but it has a negative and significant relationship with total earnings management. Comparability has a positive and significant relationship with accrual and has a significant negative relationship with cash earnings management. Contribution of findings enriches the literature on earnings management and its related factors and fill existing research gap.