مجله حسابداری مدیریت
پیاپی 51 (زمستان 1400)

Examination of macro indicators and the level of economic development shows the inefficiency of financial markets. A limited portion of GDP is devoted to investing in the production of goods and services, and a significant portion of it is absorbed in speculative activities in unproductive financial markets. The present study has modeled the performance of financial markets using system dynamics. For this purpose, first using the financial markets data of gold, land and construction, capital market, bank deposits, market dynamics and financial consequences of investing in markets were examined. The financial markets dynamics model was designed and after model validation, simulation was performed on a ten-year horizon (1408-1398). According to the behavior of variables and model sensitivity analysis, financial market development policies including "capital market development", "liquidity reduction monetary policy", "land and building market organization" and "gold market organization" are identified and identified separately. The model was applied and the results of comparison and behavior were analyzed. According to the model findings, hybrid policies have been presented as the best policies for the development of productive financial markets based on the dynamics of Iran's financial markets.

This study was conducted with the aim of the paradigm of economic value of information in management accounting in knowledge-based businesses using a combination of qualitative (content analysis) and quantitative (SEM) methodologies in AMOS environment. The conceptual model of the research includes components such as "determining the economic value of information", "management accounting evaluation" and "accounting information system".the sample size is equal to 300 academic experts with a combination of two methods of non-probabilistic targeted sampling (judgmental) and snowball sampling. The results are that, the factor loads between "economic value of representation and display of information for the organization (A2)" and "determining the economic value of information" equal to 77 percent (very significant relationship), between "economic value of retrieval and transfer of information for the organization (A4) "and" Determining the economic value of information "equal to 92 percent (quite significant relationship), is calculated. "Optimal decision making to improve organizational flexibility (B1)" has the greatest impact on management accounting evaluation. Because their correlation coefficient is calculated equal to 86 percent and "organization cost reduction (C1)" has the greatest effect on the accounting information system because their correlation coefficient is calculated equal to 90 percent. the correlation based on path analysis between "Determining the economic value of information" and "Management accounting evaluation" based on confirmatory factor analysis loads equal to 0.566 and between "determining the economic value of information" and "Accounting information system" equal to 0.521 and between "Management Accounting Evaluation" and "Accounting Information System" is calculated equal to 0.936.

Accounting information is important for evaluating stakeholders’ accountability and decision making in public sector. Most of the information needs of the managers of the reporting Entities in the public sector are obtained from the management accounting system. Therefore, this study explains the functions of management accounting in the public sector. The research method is qualitative and the required data was through interviews with 13 experts in this field. Findings show that the functions of management accounting in the public sector can be classified into eight classes: organizational planning, budgeting, costing, financial and non-financial reporting, monitoring and controlling, (balanced) performance appraisal and human resource management. Applying a management accounting system to the public sector can help organizations evaluate performance, increase transparency, and create value for money. Moreover, an acceptable position has not been defined for management accounting in the public sector. Accordingly, it can be concluded that the development of management accounting system in the public sector helps to evaluate performance, increase transparency and create value. Explaining the functions of management accounting clarifies the need to use and develop management accounting systems in the public sector.

During the last few decades, various studies have investigated the performance implications of value-based management. While many studies indicate that firms that implement a value-based metric within their control and reporting systems can outperform their peers who opt against implementing such a metric. In this regard, the present study examines the impact of value-based management on the market performance of companies listed on the Tehran Stock Exchange to assess the accuracy of this claim in the Iranian stock market as a developing country.

In order to measure the company's market performance, two criteria of stock market value and abnormal cumulative stock returns in the period of 1 day before and after the publication of financial statements were used. Also, in order to measure value-based management, the difference between the rate of return on investment and the rate of cost of capital was used to include the main feature of value-based management in measuring it. The research method was descriptive-correlational and the statistical population of the study included all companies listed on the Tehran Stock Exchange during the period 2014 to 2020 that 154 companies were analyzed as the final sample. Research data were extracted using Rahavard Novin software and through the annual financial statements of companies and were analyzed using panel data regression.

The results of fitting the research models showed that value-based management had a direct and significant effect on the value of the company's stock market, while its effect on the company's accumulated abnormal returns was obtained in the opposite and significant direction.

According to these results, it seems that value-based management in the view of shareholders has been less important than other factors and financial characteristics of the company.

Development of the international economy and the competitiveness of markets, technological capabilities, especially of the entrepreneurial type, are changing rapidly, so that company managers are trying to strengthen competitive functions by absorbing knowledge related to this field. But there is a fact that the decision-making structures in each company are different depending on the management approaches, and this causes individual and perceptual priorities to replace the development of entrepreneurial technological capabilities for development. Managerial entrenchment considered as one of the issues of power hegemony that can strengthen the level of unilateral decisions in order to maintain the position of management and prevent the effective functions of using the capabilities of entrepreneurial technology. The purpose of this research is Effect Management entrenchment of the entrepreneurial capabilities of technologies by development of the theory of Power transition hegemonic. Based on this, a standard questionnaire based on the 5-point Likert scale was used to management entrenchment. But was used to measure investment trends entrepreneurial criteria of efficiency of financial and technical efficiency. The statistical population studied in this study included all companies listed on the Tehran Stock Exchange in 2018. 91 questionnaires with the participation of CEOs of the above companies were analyzed through partial least squares analysis (PLS). The result of testing the research hypothesis showed that management entrenchment has a negative and significant relationship with entrepreneurial capabilities of technologies.

In recent decades, science has transcended its traditional boundaries, and many interdisciplinary topics and areas, such as neuroscience, have moved beyond psychology to other sciences such as finance and auditing. One derivative of this science is the biorhythmic cycle of decision-makers in the financial and audit industries, such as auditors. An area that has received little attention from researchers. The Purpose of this research is investigating the Periodic Cognitive Biorhythmic Cycle in Auditor Information Foraging Behavior. In this study that ranged from 6 months separately And 2 months in 4 periods 15 days to review the auditor's understanding was biorhythm cycle interval, 60 of external auditors in the form of 4 groups of 15 persons to get in 4 cycles biorhythm physical, emotional, intellectual and intuitive selection and through tests of Manoa Multivariate Analysis of variance for repeated measures and follow-up tests were evaluated. The research tool was a questionnaire for evaluating the professional judgment of auditors and was used to measure the periodicity of the biorhythm-based software (Biorhythm-365) in the Android and IOS. The results showed that auditors in the negative & Crisis area, mental, and intuitive cycles had a higher quality of professional judgment than the auditors in the positive area, critical and intuitive cycles.

The purpose of this study is to investigate the effect of the dimensions of philosophical mentality on the objectivity of the auditor. For this purpose, three related dimensions, namely comprehensiveness, reflection and flexibility were considered as dimensions of philosophical Method   Managers and supervisors of auditing firms members of the Society of Accountants were selected as the research sample. This research is of applied research type and the method of collecting descriptive information is of survey type and qualitative research type and the tool used in the research is standard questionnaires. In this research, the structural equation model with partial least squares (PLS) approach has been used to confirm the relationships between variables. The results indicate that in auditing firms that are members of the Iranian Society of Certified Public Accountants, there is a positive and significant relationship between the three dimensions of philosophical mentality and objectivity of the auditor. But the biggest impact is on the comprehensiveness dimension.

In the present study, the empirical study of the effect of the simultaneous statehood of the CEO and the independent auditor, as well as the simultaneous change of the CEO and the independent auditor, on the quality of auditing within the framework of social ties theory. The statistical population in the present study is the Tehran Stock Exchange, of which 168 companies have been selected as the research sample in the period from 2009 to 2017. In order to perform statistical analyzes in the present study, multiple linear regression method using ordinary least squares (OLS) method with panel-constant effects approach has been used. In order to measure audit quality, the criteria of discretionary  accruals based on Kotari et al. (2005), Jones (1991), Sloan et al. (1995) and Kaznik (1999) models were used. Findings from the analysis of research data show that the independent state variability of simultaneous CEO and independent auditor reduces the quality of auditing. But the independent variable of simultaneous change of the CEO and the independent auditor increases the discretionary accruals. Based on these findings, it can be concluded that the audit quality of financial statements of companies operating in the Iranian capital market can be explained by the theory of social dependence.

Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this research is Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange companies. From a methodological point of view, this research is one of the combined researches which was done with the participation of 16 experts and environmental consultants at the academic level and economic enterprises in the qualitative section and 25 managers of Tehran Stock Exchange companies. Sampling in both target communities was available and homogeneous. In this study, the frequency and the appropriate nature of the three meta-synthesis analysis, Delphi and comprehensive model was used to analyze the structural interpretation. The results in the cross-sectional section, among the 48 related studies, confirmed 14 studies to be validated in the form of critical evaluation analysis, 20 statements and 3 main components. Then, the results in the Delphi analysis section with the aim of reaching the theoretical adequacy showed that out of a total of 20 initial propositions, finally 12 final propositions were approved and entered into the analysis of the comprehensive structural interpretive model. Finally, the results in this section showed that the most effective strategic proposition for carbon disclosure in financial reporting is the proposition of strengthening internal controls for waste control (G1) as a statement of choice and disclosure strategy the most ineffective propositions for the development of environmental culture were identified in order to protect the rights of stakeholders (G2).