MANAGEMENT ACCOUNTING
Year:2018 | Volume:11 | Issue:37 |Papers Count:8

The purpose of this study was to investigate the relationship between accounting flexibility and the managers' optimism in earnings forecast based on the theory of managerial discretion. The statistical sample of the research includes 129 companies from listed companies in Tehran Stock Exchange between 2008 to 2016. The results of the research show that there is a direct and meaningful relationship between the amount of accounting flexibility with earnings predictive growth and predictive error by management. As firms with high accounting flexibility have a more optimistic prediction than companies with low accounting flexibility. Also, companies with higher accounting flexibility through earnings manipulation have been able to increase earnings above Forecast earnings and their earnings forecast error is positive, but firms with low accounting flexibility due to the effect Cumulative of the past accruals management has been confronted with a limitation on Manipulation of current period earnings and future periods, so the predictive error of their earnings is negative. According to the results of the research, it is suggested to investors and analysts to be attentive to managers' Opportunistic optimism When they use earnings Forecast by Managers.

The importance and role of human resources in organizations and enterprises, economic and industrial as the stimulus of the economic cycle of the society is not at all anybody. But today, work- related accidents, as one of the key factors in the loss of efficient human resources and the loss of capital and time, are a threat to the development and development of any country. These incidents have a huge impact on the productivity of various industry workers and ultimately on the economy of society.In most of the studies, cost estimates have often been used to calculate the costs of safety in the workplace, and usually the cost of any damage or cost of the entire accident is calculated, and despite the importance of reducing productivity from work-related accidents, This important is still ignored. Therefore, in the present study, a multi- criteria decision-making methodology for presenting a cost- effective engineering model based on productivity indicators has been used. The results of this study showed that, according to the criteria, the priority of conducting classes and training courses, creation of safety regulations in administrative and manufacturing departments, investment in medical care, safety equipment and machinery purchase, equipment and technology The newest have the greatest impact on engineering safety costs based on productivity indicators.

This study explains the individual’s behavior toward profits and losses contained in differently framed combined incentive contracts. Individual’s risk preferences and loss preferences are measured using Holt and Laury (2002) measure of risk aversion and Brink and Rankin (2013) measure of loss aversion, respectively. The last measure was adjusted with compensation characteristics in Iran. The relationship between these preferences and individual’s behavior under economically equivalent contracts of different frames is examined using experiment. Participating 92 subjects as well as conducting four separate experiments, the result indicated that there is a negative relationship between loss aversion and accepatance of contracts which have penalty component. Also, subjects preferred the first clawback contract (bonus> penalty) rather than the second clawback contract (bonus< penalty). In other words, contracts framing as well as endowment effect play a vital role in individual choices. Failure of common economic theories in explaining of individual behavior is confirmed in this study.

A great deal of research suggests that small unethical infractions lead to more egregious behaviors over time. Which is referred to as slippery slope behavior pattern. In contrast, there are many conflicting findings that have been shown. Initiating an unethical act when this behavior begins to contradict the individual's moral identity can end the intrinsic motive or limit the unethical behavior. This behavior is also referred to as a licensing or compensatory behavior. We believe that both theories can exist in accounting, which depends on individual and environmental differences. In this research, we examine the role of individual differences, including the level of moral disengagement and narcissism among members of the Iranian Association Certified Accountants. The sample population was determined using the Cochran formula of 300 people. By analyzing variance by designing a general linear model, after proving the significant effect between the variables, the mean comparison of the different groups after their placement in the slippery slope structure was investigated. The results show that both theories exist in accounting. And features that include low levels of narcissism and a desire to ignore ethics, show is consistent with the slippery slope behavior. On the other hand, high narcissism and low level of moral disengagement show compensatory behavior.

Environmental changes and technological growth have made companies change their focus and strategies towards innovative environmental performance in order to succeed in a competitive world. The purpose of this research is Designing of model of innovative environmental functions for the development of business functions with fuzzy approach Tehran Stock Exchange pharmaceutical companies. The method of this research is a combination of which, first, through the critical evaluation method, the critical criteria on the innovative environmental functions of companies with 20 elite partnerships, in the form of five criteria of production, research and development, human resource management, marketing and finance, and 43 Indicators for these criteria were identified In the quantitative method, using the partnership of 30 managers, experts and deputies of various management layers of pharmaceutical companies of Tehran Stock Exchange based on two methods of FDEMATEL and ISM analysis, the identified indicators in the form of internal relations of factors affecting the innovative functions of life An environment using the FDEMATEL technique and structural- interpretive levels of factors influencing the innovative environmental functions was implemented using the ISM method. The results of the study showed that the criterion of production as the most important criterion was determined from the perspective of the internal relations of the factors affecting the innovative environmental functions. In designing the model based on the structural- interpretation model, the most important factor and the lowest level were the development of environmental certification The companies were identified and these factors were determined in ten levels.

Activity- based innovations can be defined as 'any management accounting practice that uses the concept of ‘activities’ as its hard core'. This study specifies the concept of activity- based innovations and identifies the factors influencing ABI initiation, adoption and extent of use. The statistical population of this study is Kerman manufacturing companies. Required data was collected through self- made questionnaire. The research period has been the summer of 2017. Binary logistic regression model and Pearson correlation coefficient were used to test the research hypotheses. According to the research findings, there is no a meaningful relationship between innovation attributes and initiation of "activity- based innovations." Among the attributes of innovation, only the relative advantage has a positive and significant relationship with the adoption of innovation. Among the organizational factors, only two factors "top management support" and the "levels of overhead" have a positive and significant relationship with initiation of innovation as well as only two factors "top management support" and "champion support" have a positive and significant relationship with the adoption of innovation. Environmental uncertainty factors have a positive and meaningful relationship with the extent of use of "activity- based innovation".

Wise reasoning of somebody’s’ beliefs and whatever they do based on it is called critical thinking. In this area, existing condition is not compatible with whatever accountants are believed in and which they are done to achieve. Using this point of view many accounting interpretation have been considered based on positivism or normative paradigm are criticized. The goal of this research is to present conceptual paradigm and novel preview description toward accounting under the title of accounting for citizenship. To have access to this, the most important layers of objective hermeneutics which have known as critical thinking and library studies which is considered as historical recognition is utilized. Some of basic concepts of this research includes accounting for citizenship and corporate citizenship and according to these concepts and by critical school thoughts using present position of accounting is getting studied and finally the question of "Could accounting be considered as accounting for citizenship?" is answered. Citizenship exploring theories especially political theory as a subset one revealed that accountability toward citizens and society from macro level (government) is shifted to micro level (companies as corporate citizens) and accountants afterwards and finally in order to citizens’ rights preservation (to government support) the accountants have to adhere ethics (fairness and justice) and useful information preparation which results to citizens and society accountability.

Competition in product market is very likely the most powerful force leading economy of the world toward efficiency in the world which can impact behavior of lack of financial compliance. The aim of this study was to evaluate product market competition on tax compliance of companies listed on Tehran Stock Exchange. In this research product market competition is used as the independent variable and tax compliance which is used as the dependent variable. The research in was conducted on the Stock Exchange companies during 2011-2016. The logistic regression model and regression analysis were used to analyze the data. The results showed a significant negative correlation between product market competition and tax compliance.