فصلنامه دانش و پژوهش حسابداری
پیاپی 37 (تابستان 1393)

In recent decades the interest of academic researchers in the practicalaspects of management accounting has waned. This editorial exploressome of the reasons of this development. Over the past few decades wehave witnessed the establishment of management accounting in academia as a social science. This has increased the credibility of the accountingacademics. However, it has also meant that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. It is concluded that there is a need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice.

This paper aims to construct a comprehensive theoretical framework for interpreting voluntary intellectual capital disclosure practices by organizations. Four most-commonly used theories in the area, namely agency theory, stakeholder theory, signalling theory, and legitimacy theory, were integrated in terms of the interrelated concepts relating to voluntary intellectual capital disclosure. The constructed theoretical framework includes three concepts: to reduce information asymmetry; to discharge accountability to various stakeholders; and to signal organizational legitimacy and excellence (or superior quality) to society, which are seen as motivations for organizations to disclose their intellectual capital on a voluntary basis.

Recent economic growth along with the population growth has increased the exploitation of natural resources and caused extensive damages to the earth. One of the main concerns of modern organizations is to reduce damages to the environment. This can be done through efficient management of operating costs. Companies can achieve sustainable competitive advantage through environmental accounting, whose main objective is a sustainable development. Environmental costs are included in tax deductive expenses. Practicing environmental accounting requires a change in the culture, becausemarket-based values have not been included in calculating the costs associated withenvironmental accounting. Environmental accounting can be defined ascollection, analysis and use of financial and non-financial information with the aim of optimizing the economic performance. It also includes reasonable use of natural and environmental resources and using this information to calculate the cost of products and services (Bennett et al., 2003). The damages to the environment, corporate responsibility towards these damages, the need to review the existing relationships between industry and the environment, as well as the environmental impact assessment were analyzed in this study. Finally, the goals of environmental accounting, and how to disclose and report information associated with environmental costs wereinvestigated.

In recent decades the interest of academic researchers in the practical aspects of management accounting as a branch of Social science has waned. But accounting challenges and its weakness will arise. Being influenced by other fields and eventful history is some examples. However, the most important reason of this problem is that academic researchers have neglected the technical core of their discipline and its problems and issues which have a direct practical relevance. This study exam the need for academic researchers to have a stronger focus on the technical core of the subject and to harness the findings of empirical research so that they can be used to develop and support practice.

Accounting Phd student Shahid Chamran University of Ahvaz The purpose of this paper is to examine digital evidence.With advances in technology, computer audit techniques is a great guide for auditors, However auditors need to take a new auditing approach to gathering digital evidence. This approach should revealsensitiveinformation. Most legal actions against the auditors result from a lack of competent evidence.It is a challenge to determine if the digital evidence gathered by the auditor issufficient and competent.This paper suggests some techniques in gathering and evaluating digital evidence. Results indicate that auditors must keep pace with technological advances in order to learn effective ways of obtaining evidence, the evidence must be appropriate to comment.

In Islam religion, people are encouraged to respect the nature and protect it as well as doing religious affairs. Moreover, there are some instructions to take care of the environment in the Islam Sharia that force it's followers to protect the nature. In this paper, by using the Quran verses and previous researches, Islamic principles for the al accounting have been presented. The first session show the importance of the nature in five fundamental Islamic principles: unity of God, trusteeship, social justice, the boundless scope of Islamic instructions, and appreciation of the beauty of nature. Then through these fundamental principles, the Islamic theory for the environmental accounting is developed. In this theory, the accounting information system should provide necessary information to show the importance of the environment and supply a supervision or soundness mechanism to control and report the activities that influence the nature.