MANAGEMENT ACCOUNTING
Year:2018 | Volume:11 | Issue:38 |Papers Count:9

The effectiveness and efficiency of each organization is the result of management performance and its supply chain structure. In order to optimizing the total costs, lead time and transportation system's reliability in all levels of supply chain network, a multi-objective mixed integer linear programming has been used in this paper. This mathematical modeling has addressed the design of a four-echelon supply chain structure, including multiple suppliers, multiple manufacturers, multiple distributors, and several customers. Optimizing costs has been considered based on the uncertainty of customers' demand. Also, the shortage of products is eligible in the mathematical modeling. In this paper, the uncertain demand is converted to deterministic by using Chance-Constrained Programming (CCP) approach. Due to the complexity of the model structure in large sizes, this paper has also proposed a meta-heuristic algorithm called Non-Dominated Sorting Genetic Algorithm (NSGAII) as a solving method and the results have been analyzed. Finally, in order to validate the efficiency of the proposed meta-heuristic method, we compared the results in both the exact solution of the model and the proposed algorithm in small sizes.

Competition mechanized infrastructure as a company is that the company's ability to create any shocks cost to customers, reduce volatility of cash flows and thus reducing the need to manipulate earnings. The present experimental study is based on previous studies Laksmana and colleagues (2014), Lerner indices, Lerner adjusted and Herfindahl Hirschmn with the accruals earnings management (management accounting profit) evaluate. The study population consisted of listed companies in Tehran Stock Exchange from 2007 to 2014 and study data consisted of 816 years of the company. The method of Solidarity and test hypotheses, multivariate linear regression. The results showed that the index of product market competition (Lerner index) and third (Lerner adjusted index) had a significant relationship with management accounting profit. Also, the Herfindahl Hirschmn index significant relationship was observed with earnings management through accruals

Theorists are attempting to establish the principle of tax justice in order to prescribe the distribution of tax burden among the people. Governments are one of the major stakeholders in companies that use their information in macroeconomic planning. There is a social contract between the companies and the society in which they operate. Therefore, corporate social responsibility is expected to improve with corporate governance mechanisms, which include a set of rules for corporate governance, control and supervision. The purpose of this study was to investigate the effectiveness of corporate governance dimensions on the relationship between social responsibility and tax justice. The current research is applied in the field of applied research and is a descriptive survey research which was examined in the form of a main hypothesis and four special hypotheses. The required data for this research were obtained through a distributed questionnaire among financial managers of 133 companies listed in Tehran Stock Exchange in 1396. The results of the study were obtained using structural equation modeling and SmartPls software and it was determined that all corporate governance variables have a positive and significant relationship with the relationship between social responsibility and tax justice. It is suggested that companies adhere to the principles of corporate governance, and that companies, by observing the rights of all stakeholders through consideration of their social responsibilities, can help the government create tax justice by increasing transparency in the business environment.

The purpose of this study is to discuss effective items in the allocation of international financial reporting training time. The type of survey ahead is Scrolling – Applications. Discussing this issue has been done by a questionnaire and a sampling of 126 accounting teachers of the country. To analyze the results in the form of one main hypothesis and 6 other hypothesis. The results showed that attitudes towards international reporting standard, the number of faculty members, the experience of instructors and quality of educational resources have been approved but the impact of teaching hours and type of educational institution at the time assigned for training International Financial Reporting Standards was not confirmed. This study showed that to increase quality and effectiveness of international financial reporting training we need to consider effective items in time allocation more than before. So that and with considering the importance of this matter, training quality would be increased

Correct use of modern management accounting approaches In current trade environment, to achieve company goals better and to gain competitive advantage, is nessessary. also, Financial Restatements as clear and transparent evidence of not reliable past financial statements, Low quality of reporting and Non-realization Forecasts and goals of the company. Thus, the present study has followed the investigate restatements incentives According to the Evolution stage of management accounting. Therefore, 60 questionnaires after repeated follow-up were completed by companies, which together with the financial statements of 2014 and 2015 Respondents companies, They were analyzed using spss software. Results show that applying modern management accounting tools has negative effect which is equal to 0. 13, on financial restatements. Also, the reason Non-realization Predicted goals, evolution first step companies, All of them restatements their financial statements. However, evolution 4 step companies, have non-opportunistic incentives, in their financial restatements. Therefore, it can be said that applying accounting tools which are value-based, has led to reduce financial restatements and change the restatements incentive to from opportunistic to non-opportunistic. Also, the variables audit quality and effective tax rate; Adjusts the effectiveness management accounting tools on financial restatements.

Social change in human life is not a new issue, but it is important that the new human knowledge generation encompasses all past knowledge, transforms and evolves. Many problems stem from the transformation, the growth of understanding, the skill and the power of mankind. This is where people have to plan for social change. Accounting is an interdisciplinary science, and according to its classification in the field of social sciences, it is not possible to analyze all its dimensions, regardless of the scope of value that expresses man, his behavior and his personal and social characteristics. Accounting indicators have evolved over time, and this knowledge is about utilizing humanity. In this research, we have tried to examine the implications and effects of social and civic changes on professional and accounting knowledge. The purpose of this study was to promote and improve the position of accounting knowledge based on the method of historical recognition through reviewing archival documents and scientific library materials, studying the relationship between accounting and civilization indicators and finally concluded that various indicators of civilization development, such as evolution, dissemination, culture, urbanization and industrialization have affected accounting development and ultimately changed the way in which financial events are measured and reported.

Since the application and development of corporate governance mechanisms will lead to the development of financial markets and encouragement of investment by assuring investors, the correct implementation of these mechanisms give rise to decrease conflicts of interests between managers and owners and provide incentives for managers to increase the value of the company and achieve the goals of stockholders. Therefore, the goal of this study is to investigate the impact of mechanisms’ of corporate governance on the relationship between managerial ability and created shareholders value. The sample of this study contains of 124 firms for the period 2007-2016. To test the research hypotheses it has been used a multi-variable regression model. The research results show that managerial ability is positively associated with firm value and corporate governance mechanisms intensify this positive relationship. Indeed, in the firms with high rank of corporate governance the more managerial ability will cause to increase shareholders value.

The recent financial crisis has induced many discussions about stability of financial system, which is naturally dependent primarily on banks. Bank stability issue became crucial for both depositors and governments of different countries. This paper focuses on the corporate governance of banks. In this paper we discuss the state of corporate governance in Iranian commercial banks and try to find a link between corporate governance mechanisms and financial stability indexes. We use Structured Estimation Modeling (SEM) and find that there are some relationships between auditing quality measures, characteristics of CEO and board of directors as measures of corporate governance mechanisms and asset quality measures, efficiency measures, profitability measures, liquidity measures and capital sufficiency as measures of financial stability in Iranian commercial banks. We report that the finding can improve the governance roles and performance evaluation of Iranian commercial Banks. This findings provide useful contributions for managers in making decisions in banking industry

If companies want to compete and succeed in today’ s highly competitive and fast changing world, they need correct, precise, relevant, and reliable information to make correct decisions. Management accountants, as one of the most important providers of the information needed by managers, need to adapt themselves to development and changes of the environment. It terms of data collection method, it was a descriptive-survey one, and considering the type of data, it was a mixed one. In the present research, the driving forces of management accounting in terms of science and information technology were identified in the next 20 years. To identity the main driving forces, the panel of experts, open questionnaires, interviews, and phase Delphi in 2016-2017 were used. In order to select experts from Iranian university professors and experts, the method of sampling used was judgment sampling and snowball sampling and it continued up to theoretical saturation. The results indicated that management accounting does not have a suitable and high status and needs careful attention. Based on experts’ views, developing software and intelligent accounting systems are the most important requirements of management accounting, implying that in the future, accounting systems tend to be influenced by technology and made intelligent. Intelligent business was ranked the second driving force and both developing the use of personal technologies and cloud computing were equally ranked the third. It is suggested that influential agents of the profession embark on careful and long-term planning to promote and develop the profession in the future.