فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 37 (بهار 1400)

Memory processes is one of the main components in judgment and decision making, so that effects on accountants and auditors significantly. In this context,memory processes are an integral part of judgment and decision making; because that has a profound important on auditors activity. The chief aim of this paper is twofold. First, it reviews the theoretical and methodological strengths and limitations of the previous literature on the effect of memory on judgments and decision-making in an accounting and auditing context. Second, it proposes a framework that integrates memory functions with factors that may cause biases and errors in judgment and decision-making processes. This framework may be useful for future accounting and auditing research aiming to reveal the fundamental causes for cognitive biases and errors in information processing, rather than considering the human brain as black box. This study is believed to pave the way for incorporating the variable of memory into the further studies in the field.

Business financial bankruptcy is a recurring theme in the financial literature, and the development of techniques and models for predicting financial bankruptcy risk is a priority of financial research goals. The significance of bankruptcy is that its consequences and negative effects do not only affect the bankrupt trader or company. The third parties, creditors, and parties to the transaction with the trader or company, depending on the scope of the trader or trading company, and sometimes, if the company expands its activities, it will lead to other bankruptcies and unemployment of workers and their employees, and will have adverse consequences for the country's economy. For this purpose, 140 companies was selected as a sample from the companies listed on the stock exchange that had the necessary information to calculate the research variables in the period 2013 to 2018, and a multiple regression model was used to test the research hypothesis. The results of the present study indicate that corporate social responsibility has a negative and significant effect on bankruptcy risk.

Various uses have been made in the use of the discussion of stochastic processes in different areas of human knowledge. One of the most important processes involved in stochastic processes is the Markov process. It is important to study this type of process in the branches of basic science and engineering to understand the behavior of phenomena and modeling. But the use of this type of process is not limited to basic science and engineering, and can be used in various fields of human sciences for modeling. For example, in the field of demography, Markov chains can be helpful to predict the population of future generations or in the field of psychology to predict the behavior of individuals. Considering that the concept of stochastic processes in the field of accounting at the level of international and internal papers and studies has been very limited, this paper attempts to present theoretical concepts related to stochastic processes and then to indicate the Markov chains and the examples of their applications.

This study aimed to review the relationship  between   the presence of female directors of the board, earnings management and the effect of financially literate directors on this relationship. To access to research goal, the information of 129 firms among all authentic firms in Tehran stock exchange from 1387 till 1396 (1290 years) was utilized. Multiple regression has been used to analyze the data. Findings show that the presence of women on the board has a negative effect on earnings management, and also firms with financially literate female directors on the board have more earnings management than firms with financially illiterate female directors.

The purpose of this study was to examine and introduce the models and criteria for assessing the financial performance of the business units, including traditional accounting measures and new or value-based financial criteria, in order to provide an insight into the appropriate criteria for evaluating financial performance. . In order to achieve this goal, 20 of the criteria for financial performance evaluation included 11 of the traditional accounting metrics and 8 of the value-based criteria, and the advantages and disadvantages of each were mentioned. The results show that due to weaknesses and weaknesses in traditional accounting criteria, such as inconsistency with the new economic conditions, the lack of flexibility to adapt to changing environmental conditions, neglecting non-financial indicators, ignoring intellectual capital, and the approach Its retrospective, as well as the inadequacies and limitations of value-based criteria, the use of any of these criteria alone, and the mere consideration and reliance on it, can not be effective in assessing the performance of a business entity and provide a clear picture of it. . Therefore, these criteria should be used regardless of the classifications, with a combination of traditional, modern indicators and other criteria, in order to create the best possible result in the current situation. Understanding the criteria and indicators of performance measurement and performance appraisal of an organization along with the application of those criteria can help managers to make informed decisions.

This study provides a conceptual framework for management accounting training that is rooted in the organizational economics literature and in which management accounting is viewed as a response to the lack of aspects of market transactions in organizations. In general, management accounting methods can be classified as the following tools: coordinating the supply and demand of resources in the absence of prices, measuring resource consumption due to asymmetry in the cost function and controlling the resources used when asset ownership is beyond their control. This conceptual framework not only gives to the management accounting an intellectual cohesion, but also enables it to express its diverse subjects in a logical method.

The application of mathematical and systematic models and approaches to health and payroll is on the rise. The purpose of this study is to present a mixed integer linear programming (MILP) problem for multi-day shifts scheduling in order to minimize hospital costs (payroll) and consider staff satisfaction.

This is a quantitative research study. This study proposes a MILP problem with cost objective function to determine the homogeneous staff shift so that the capacity of the number of personnel per shift is met. Then the proposed mathematical model is solved using the Lingo software, and its optimal solution is obtained.

By examining and analyzing the results for a period of personnel shift at the Environmental Health Unit of Tehran Pasargad Hospital, it was found that total costs related to this unit decreased by about 9% in a month. This percentage reduction in costs (payroll) due to rising salaries and rising prices can help hospitals save money.

The proposed mathematical and systematic model optimizes the personnel shift scheduling, and reduces hospital costs.