JOURNAL OF HEALTH ACCOUNTING
Year:2017 | Volume:5 | Issue:2 (16) |Papers Count:6

Introduction: One of the manifestations of maximizing the value of a company is performing those activities related to social responsibility that may result in some benefits such as desirable investment and the improvement of products. Therefore, the aim of this research is to investigate the effect of corporate social responsibility on the investment efficiency and innovation of the companies listed on the Tehran Stock Exchange.Method: Type of the present research is applied, with ex post facto approach and its design is quasi- experimental. In this research, 60 companies listed on the Tehran Stock Exchange have been investigated during 2009-2014. In order to measure social responsibility, Kinder, Lydenberg, & Domini Co. Inc. ranking method and to measure investment efficiency, Beadle et al. and Chen et al. models have been used. Also, the hypotheses of the research were tested by the Panel Data model.Results: The results of the research showed that corporate social responsibility has a significant positive effect on the investment efficiency, and it has a significant and negative effect on overinvestment and undercapitalization. Moreover, corporate social responsibility has a significant and positive effect on innovation.Conclusion: The disclosure of corporate social responsibility reduces agency conflicts and any exploitation of managers of free cash flows and extracted loans in the form of debt. Therefore, the investment inefficiency decreases. Also, evidence points to the fact that the disclosure of social responsibility associates with producing new products as well as appropriate use of the results out of investment in research and development. So, it is necessary for managers to commit to their performing social responsibility duties in order to invest optimally, to produce high quality and high technology products, to retain stakeholders' interests, and to reduce agency costs.

Introduction: Regarding the principles of Stakeholders Theory, environmental reporting has been considered as a source of competitive advantage in recent years. The purpose of this research is to measure the level of environmental financial reporting in the companies listed on the Tehran Stock Exchange.Method: This research is conducted in the field of positive and semi-empirical research, and according to the results, it is an applied research which aims to describe the existed situation. The data of the research for measuring the level of disclosure based on environmental reporting have been extracted through the content analysis of performance reporting of board of directors from 158 companies listed on the Tehran Stock Exchange during 2008 to 2014 by using Deloitte's environmental reporting scorecard, and T-student test was used to test the research hypothesis.Results: The findings of the research indicate that in the companies listed on the Tehran Stock Exchange, the posed disclosure in the Stakeholders Theory has not been observed through environmental reporting. Nevertheless, during the discussed period, the level of environmental reporting has been slightly improved, but it is still far from the desired level.Conclusion: At the present time, companies do not pay enough attention to disclose information on environment and they do not consider the interests of different groups of stakeholders in the operational level. Therefore, modification of Iran's Financial Accounting Standards is recommended in order to observe environmental reporting requirements.

Introduction: The relationship between the perception of ethical climate and organizational commitment may be stronger among accountants rather than the other employees. Also, the presence of senior employees as consultants can help amateur accountants when a challenge arises. Therefore, the current research investigates the effect of ethical climate and consulting on the professional and organizational commitment of accountants in the public sector.Method: The present study is applied in terms of purpose and it is a descriptive survey based on method, and the type is correlational. The sample of the research includes 320 accountants in the public sector in 2016. Data have been collected by means of questionnaire and they have been analyzed through Structural Equation Modeling.Results: The results of the study indicate that there is a significant and positive relationship between the perceived level of monitoring by amateur accountants with their professional and organizational commitment. Also, there is a significant and positive relationship between the perceived level of social support by amateur accountants with their organizational commitment. However, there is a significant and negative relationship between the perceived level of social support by amateur accountants with their professional commitment. Moreover, there exists a significant and positive relationship between the perception of amateur and experienced accountants of organization's ethical climate with their organizational commitment, and there is a significant and positive relationship between organizational commitment with professional commitment in amateur and experienced accountants.Conclusion: An appropriate ethical climate leads to grow and elevate the organization ethically, and consulting results in decreasing the stress from the challenges confronting accountants. And it does have too important role in the improvement of professional and organizational commitment of accountants. As a result, by providing an appropriate environment and without stress and work pressure, alongside with increasing job satisfaction and decreasing the desire to leave the job, it helps the organization to reach its goals. Therefore, it is suggested that consulting and mentoring programs and ethical atmosphere dominated the organizations of the public sector should be taken into more consideration.

Introduction: Designing and establishing internal controls in the governmental executive agencies such as hospitals are an inevitable necessity. In this regard, the current research investigates the role of performing new financial system in the improvement of internal controls in Isfahan University of Medical Sciences.Method: This study is applied in terms of purpose and regarding its method, it is a surveydescriptive research. The statistical population of this research include the experts and managers of the financial administration in Isfahan University of Medical Sciences in 2016. The number of research sample consists of 154 individuals and the method of sampling is available sampling. The research instrument has been a researcher-made questionnaire, and for analyzing the data, t-test has been used.Results: The results of the study indicate that performing new financial system has led to the improvement of internal controls. In the other words, the results showed that performing new financial system in Isfahan University of Medical Sciences has an effective role in the improvement of cash internal controls, receivable accounts, and special revenue, purchase and inventory, tangible fixed assets, and the improvement of the internal control environment.Conclusion: According to the role of new financial system in the improvement of internal controls, it is suggested that in Isfahan University of Medical Sciences, some policies such as establishing an internal auditing unit be designed and used in order to support the effective internal controls.

Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control. Therefore, identifying the tasks, understanding the position of this unit, and also, investigating the priority of each effective measurements on its function are of high importance.Method: The current research is an exploratory survey in terms of type and it is applied in terms of purpose. According to the activity charter of internal auditing unit of the Tehran Stock Exchange and regarding the data mining from reliable researches, the important tasks of internal auditing unit have been identified, and on this basis, a questionnaire with three general criteria framework including internal auditing unit, executing operation, and the management of executive agency unit has been prepared through Paired Comparative Analysis, and then it was distributed among administrative and financial managers, accountable officers, and accountants of the general offices of Fars Province executive agencies. In this research, TOPSIS technique and Kruskal Wallis test have been used.Results: The results of the research showed that "scientific and professional qualifications of manager of the internal auditing unit" is the most important measurement and "signing the reports of internal controls structure by the highest authorities of the incharge agency" is the least important of effective measurements on the internal auditing unit. In addition, there is no significant differences among the measurement of internal auditing unit tasks.Conclusion: According to the findings of this research, it is suggested that executive agencies pay special attention to the scientific and professional qualifications of their internal auditing unit managers, and also the qualification staff of this unit.

Introduction: By strengthening corporate governance mechanisms, it is possible to encourage managers to disclose more of their responsibility towards society. Moreover, more disclosure of social responsibility by companies can lead to raise the level of managers’ accountability of the company which will be resulted in strengthening the corporate governance mechanisms. Thus, it can be stated that there is a mutual relationship between corporate governance and corporate social responsibility.Method: The current research is an applied one, in terms of logic, it is inductive, and regarding time dimension, it is retrospective. The statistical population of the research include all the companies Listed on the Tehran Stock Exchange from 2011 to 2015. Since the aim of this research is to investigate the mutual relationship between variables, identification test and result analysis have been used by Simultaneous Equations.Results: The results of the research show that corporate governance has a positive and significant effect on social responsibility, and also social responsibility has a positive and significant effect on corporate governance.Conclusion: Companies can enhance their corporate governance in order to send a positive signal to capital market, which will be resulted in improving their social responsibility. Also, by disclosing more of their social responsibility and by increasing expectations of them, they should strengthen corporate governance to provide an appropriate level of accountability.