نشریه حسابداری سلامت
سال سوم شماره 1 (پیاپی 7، بهار 1393)

This study examines the effective factors in using the accounting information system for 10 pharmaceutical companies listed on the Tehran Stock Exchange. The data of the research have been collected through distributing questionnaire among 100 employees of the surveyed companies which after taking the pretest and calculating Cronbach's alpha, 70 employees were selected as the sample of the study. The statistical method of the research includes using Student's t-test and Friedman test for ranking each factor. The results of the research suggest that all of the studied factors have influence on the successful implementation of accounting information system. Moreover, they have shown that the rate of variability of accounting information system derived from the variable of manager's unawareness of the importance of computer is higher than the other variables, and it has the lowest variability from the variable of nonstandard accounting methods. The results of Friedman's test also showed that the variable of system's flexibility has the 1st rank, and the variable of expert manpower shortage has the last rank. Implementing the information system in organizations has been encountered many problems and high failure rate. Some of these problems are caused by the type of technology used in the systems Such as: the incompatibility between systems with advanced technologies, never-ending changes, and not using the advanced and updated softwares in order to exploit opportune and comprehensive information.

The Concerns about the effects of long-term relationships between auditor and client on the auditor independency and audit quality have led to formulate regulations such as mandatory rotation of auditors for limiting these relationships, but in the case of increasing the long-term relationships and managerial behaviors, there exist some contradictory results. Hence, this study intends to examine the relationship between auditor tenure and the management of real activities in pharmaceutical companies. In order to measure the management of real activities, three indicators of overproduction, abnormal discretionary costs, and abnormal operational cash flows have been used. The population of this research consist of all the pharmaceutical companies listed on the Tehran Stock Exchange, and the statistical sample contain 20 active companies in the pharmaceutical industry from 2004 to 2012. Moreover, the purpose of this study is applied, its method is correlational and Ex-Post Facto. The model of Panel data has been used to test the research hypotheses. The results of the research show that there is a significant and positive relationship between auditor tenure and the management of real earnings indicators. Also, the relationship between auditor tenure and abnormal overproduction costs is different from its relationship with abnormal discretionary costs. The interpretation of findings suggest that the long-term relationships between the auditor and the client creates a friendship relation between them, and it reduces the auditor independency. It also appears that the intensity of this relationship in the companies managing their activities through overproduction is greater than those companies which are managed by discretionary costs.

The aim of this research is examining the effective factors in contaminating soil, and the methods of disposal and prevention the soil from pollution; so that it would be possible to extract some indicators for calculating environmental costs in this domain in such a way that finally, by presenting a comprehensive pattern, it would be viable to calculate environmental costs of soil in relation to Tehran Municipality activities, and render it in the form of financial reports to the users. In this research, first, the methods of making soil polluted has been classified, and then, in order to identify their indicators, a questionnaire was distributed among decision-makers (municipal executives and the citizens) and the specialists (accountants and environmentalists) in order that through analyzing the questionnaires by using SPSS Version 16 Software, it would be possible to extract the indicators. The most important finding of this research is to identify the environmental indicators of soil with the purpose of determining and classifying the environmental activities of Tehran Municipality based on these indicators. We have identified the indicators of soil pollution and classified the environmental activities of Tehran Municipality. Then, we have compared the extracted environmental indicators with the measurements performed by Tehran Municipality in the domain of soil, and the necessary policies and solutions for Tehran Municipality have been presented.

Regarding the liability, and the importance of implementing Performance-based Budgeting, and because of the importance of the health sector in Iran economic system, this research considers the feasibility of implementing Performance-based Budgeting in Shiraz University of Medical Sciences. This research is applied, and the method for collecting data is based on questionnaire and field researches according to SHAH Model. Besides three dimensions of ability, authority, and acceptance, economic efficiency was also added to this model as an effective variable. The research sample includes three groups of chief officers and deputies, financial managers, accounting chairmen, and budget and financial experts of Shiraz University of Medical Sciences. In order to examine the research questions, One Sample t Test, ANOVA, and Friedman Test were carried out by using Excel software 2010, and SPSS Version 18. The results of the research indicate that from the replier's point of view, although the appropriate acceptance and belief in implementing Performance-based Budgeting exist, ability dimensions, and authority do not exist in Shiraz University of Medical Sciences. Moreover, all the repliers believe that Performance-based Budgeting coincide with economic efficiency. Also, the group of financial managers and accounting chairmen had much more political and managerial acceptance than the other groups; however, almost all the replier groups had the same opinion in other cases. The findings of this research show that in general, at the time of doing this study, there is not any appropriate situation for implementing Performance-based Budgeting in Shiraz University of Medical Sciences.

The objective of this research is to study the feasibility of implementing one of the models for evaluation measurement and excellence criteria for measuring the performance of municipalities in Fars province called Baldrige Model. The current study is a descriptive survey which has been done in municipalities of Fars Province. Data of the research were collected through a questionnaire, and to test the research hypotheses, one sample t Test and Median Test have been utilized. SPSS Version 15 and MINITAB Version 13 were also used. The findings of the research suggest that there exist the possibility of implementing the components of leadership, strategic planning, customer, and process management in municipalities of Fars province, but the mentioned municipalities do not have the necessary preparation to implement the components of information management and workforce. According to the opinions of administrative and financial deputies of municipalities of Fars province, it is possible to implement Baldrige Model as evaluation measurement and excellence criteria there.