مجله حسابداری مدیریت
پیاپی 55 (زمستان 1401)

Having a mutual relationship and considering the stakeholder’s interests, require corporate social reporting. Heterogeneous structure and lack of framework about current reporting of companies on sustainability issues related to social stakeholders, demonstrates the necessity to create a framework based on specific information elements of sustainability. The main purpose of the present study is to design and present a reporting framework with emphasis on different social stakeholder’s groups called “social reporting”. By designing a questionnaire containing 45 statements, experts’ comments on necessity, underlying concepts, information elements and social reporting content received and analyzed using Fuzzy Delphi method. According to the consensus of experts on all statements related to elements of social reporting framework, it is concluded that the appropriate framework is similar to the elements of the financial reporting frameworks in their views but, these elements must be defined in context of the sustainability from a social perspective. Among 16 themes suggested for defining and presenting social reporting content, 12 themes about personnel, customers, product/service, local communities and governance were accepted by experts.

Due to the importance of promoting the quality of  audit, it is necessary to pay attention to high moral and religious standards, including responsibility and Islamic culture. Therefore, the purpose of the present study is  to investigate the role of Islamic culture in auditors' responsibility and the quality of  audit in Iran's environmental conditions. The descriptive-correlation research method is structural equations. the statistical population of the research are all auditors working in auditing institutions who are members of the Certified Accountants of Iran. Considering the size of the unlimited population, with the help of Cochran's formula, the sample size was finally determined to be 380 people. the research tools included innovative questionnaires on auditors' responsibility, the quality of  audit and auditor's Islamic culture. The structural equation method was used to analyze the data. The fit indices of the research model were in a desirable condition. The direct effect of accountability on the  quality of  audit and the mediating role of Islamic culture in the relationship between them were confirmed. Also, the desire to provide the  qualified report of  audit was the same among auditors with cultural levels (medium and good). It is suggested that Islamic culture and accountability should be considered as a major axis in improving the quality of audit.

One of the most important factors for the success of an organization is the existence of appropriate strategies, because it plays a significant role in creating competitive advantages. If an effective control system is needed to improve the implementation of an organization's strategies, the characteristics of this control system must be identified. Accordingly, it is necessary to identify regulatory factors in the implementation of the strategy. A quality information system can meet the monitoring needs of its users well and provide user performance and consequently the organization, so management accounting information systems can be used to support the desired strategies. The main purpose of this study is to identify regulatory factors in the implementation of the strategy management accounting information using an exploratory approach and correlation test. The statistical sample of this research includes 384 members of the board of directors of companies in Fars province, which were studied in 1400. To test the hypotheses, the data were analyzed by structural equation modeling and exploratory analysis. In this study, first, by combining financial and non-financial indicators based on management accounting information, regulatory factors in the implementation of the strategy were identified. Then, through the factor analysis test of information provided by the budget, financial and non-financial performance indicators are examined in order to supervision the implementation of the strategy. The results showed that the information provided by the budget and financial and non-financial performance indicators are used to supervision the implementation of the strategy. The theoretical value of this research is to establish the relationship between various indicators within the organization with the strategic plan and explain the quality of this relationship. The practical value of this research is to suggest corrective measures in the control system and strategic system of an organization, which if implemented, the monitoring system of the implementation of an organization's strategy will be upgraded.

In the accounting literature, the decision-making approach as a dominant theory in accounting explains the theory of the company. The aim of this study was to provide a model of the effect of decision-making styles on scenario-based profit management by considering five personality factors in financial managers. Descriptive research method is correlation. Decision-making styles are independent variables and profit management is the dependent variable, and the five personality factors of Neo are the moderating variables. The statistical population includes all the financial managers of the member companies of the Tehran Stock Exchange in 1400. The total number of companies is 540 companies, and finally 120 companies were selected as a sample after screening (systematic exclusion). In order to measure the profit management based on the study of Klikman and Henning (2000), a scenario was first designed and then the scores extracted from the scenario were considered as the score of profit management. The tools used include Scott and Bruce's general decision-making styles questionnaire and Neo's five-factor questionnaire. Structural model with Smartpls software was used to analyze the results. The results showed that 45.7% of the changes related to scenario benefit management by decision-making styles interacted with extraversion personality trait, 51.4% interacted with flexibility trait, 42.2% interacted with adaptability trait, 6.6 46% is explained by the interaction with the characteristic of conscientiousness and 46.8% by the interaction with the personality characteristic of neuroticism. And due to the importance of personality traits in the decision-making process of managers, the implementation of personality tests during the selection of managers can be one of the most essential parts of recruitment and selection of human resources.

Success in the development of audit is largely dependent on success in the establishment of the culture. the same interaction between culture and auditing causes formation of auditing culture. because, culture is rooted in the heart of the audit community and auditing is located on the context of culture. therefore, the purpose of the present research is to develop an audit culture model using a grounded theory approach, using the theories of auditing experts. This research has been done with the aim of developing an audit culture model with a grounded theory approach. The research method is qualitative. In order to conduct in-depth and semi-structured interviews, 22 managers and auditing experts were selected by judgmental sampling. Findings were identified as a paradigm model with 2 categories for causal conditions, 2 categories for contextual conditions, 3 categories for Interventional conditions, 3 categories for strategies and 3 categories in outcome related to the main research phenomenon. According to the research findings "audit culture is the basis of the audit society, that includes a set of values, norms, beliefs, cultural and historical mores affecting the behavior of auditors also the basis of specific values emanating from the community and affecting the culture of auditors in the audit environment and society". Therefore, in order to develop the audit culture in Iran, we should focus on the extractive categories and the pattern of developing the audit culture from this research, in which case we can have a dynamic and active culture in the field of auditing

Meeting stakeholder expectations is an integral part of governance structures, so the presence of effective functions in governance structures reduces the conflict of interest of external stakeholders with the company due to the existence of effective oversight. However, family ownership structures, as part of corporate governance, always face the premise that they may simply seek to meet the expectations of those in power in the corporate structure by ignoring the interests of other shareholders. Therefore, this study seeks to provide a hegemonic model of creating a conflict of interest between stakeholders in family-owned companies by developing the theory of Caudilloism. In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders, relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative method, interpretive ranking analysis and Mick Mac used to identify the most influential component of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders. The statistical population in the qualitative section was 13 specialists and experts in the field of accounting at the university level, and in the small section benefited from the participation of 20 managers of family-owned companies in the capital market who had both knowledge and experience was taken. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 10 approved studies, indicated the existence of seven components of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders. These components evaluated through Delphi analysis and the results of this section showed that all seven components analyzed individually. The results in the quantitative part of the research showed that from the total impact based on the pair scale between research components, the percentage of impact of the non-independence component of the board is higher than other components of hegemonic structure in family owned companies, which means to implement the approach. The hegemonic structure of family-owned companies at the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

In order for the reporting of financial information in companies to help users in evaluating the performance and profitability of a company, the presentation of information must be correct and far from fraud, so the proper behavior of accountants will be very effective in realizing this goal. The aim of the current research is to investigate the factors influencing the creation of Machiavellian behavior of accountants in 1400 using the theory of planned behavior based on the structural equation modeling method. The sample size is 870 accountants who were randomly selected based on gender and educational level, and 490 of them responded to both questionnaires of behavioral tendency (Ajzen, 2006) and Machiavellian behavior (Christio Jais, 1970). To check the reliability of the research tool, Cronbach's alpha method and composite reliability coefficient (CR) were used, and the coefficient for all variables is above 0.7 and acceptable. To measure the validity of the questionnaire, the average variance extracted (AVE) was also used, which was more than 0.4 and relatively acceptable. Also, to check the fit of the structural model, the criteria of significant coefficients Z, R_square, were used, and the obtained results indicate the appropriate fit of the model. The obtained results support all the hypotheses of the research and show that the attitude of accountants has a significant and positive effect on the tendency towards Machiavellianism. Also, mental norms and perceived behavioral control have a significant effect on the behavioral tendencies of accountants. According to the studies based on the theory of planned behavior, behavioral tendencies have an effect on the Machiavellianism of accountants.

Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate governance structure; in a way that over time can meet the information needs and expectations of stakeholders. Corporate Governance Civilization is considered as a structural keyword in the corporate governance system which, by arranging effective board oversight mechanisms, can lead to the protection of shareholder interests and motivate investors to have confidence in the structures of capital market companies. The purpose of this research is evaluation of the criteria of corporate civilizational governance structure in the Iranian capital market. This study, which was a hybrid methodology, in the qualitative part, identified the characteristics of the corporate governance structure of the company in order to confirm the reliability of the identified characteristics based on Delphi analysis. Then, in a quantitative part, the study used interpretive ranking proses to evaluate the criteria of the corporate governance structure of the company in the Iranian capital market. The results of the research in the qualitative part indicated the existence of 6 features of the civilized governance structure of the company that were confirmed. The results in the quantitative part also showed that the percentage of influence of the adhocracy feature is higher than other features of the civilized governance structure, which means the existence of interactive relationships in the corporate governance system and mutual understanding of internal and external expectations and needs to protect stakeholders' rights.

Given the importance of many environmental problems that are largely due to business and economic activities, the implementation of environmental management accounting helps companies to have better operational and business performance. The present study aims to investigate environmental management accounting on human resource management and technology focused on the environment. The statistical population of financial managers and senior accountants of companies listed on the Tehran Stock Exchange in 1400 and the sample size was 300 people. This research is applied in terms of purpose, descriptive and correlational in terms of data collection method. Data were collected using a questionnaire and then analyzed descriptively and inferentially by structural equation modeling using PLS software. Findings showed that companies that pay more attention to environmental management accounting are more likely to use environmentally focused technology more effectively and use more environmentally focused technology. Accordingly, companies can have a comparative advantage in the fields of human resource management and production technologies and business processes and operations in general by applying environmental management accounting