JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2018 | Volume:7 | Issue:27 |Papers Count:16

Undoubtedly, in the competitive environment of today's organizations, only those organizations and institutions will be able to continue their growth and developments, which their main objective is to achieve sound quality and delivering services with reasonable prices and they consider the customer satisfaction as an important principle. Therefore, this paper summarizes the development of theoretical and empirical management accounting research inside and outside the country regarding relationships between costs, customer value, revenues, profitability, and their drivers; reviews the research from a strategic management accounting perspective; and discusses needs for future research. This article has two main parts. The first part of this paper is a summary of the critical reviews of existing literature, which include the following sections: (1) An initial attempt to develop and estimate models of relationships between cost drivers in order to understand the administrative and economical importance of these relationships, and to provide Experimental relationships about the statistical significance of these relations; (2) subsequent efforts to improve the modeling and estimation of these relationships; and (3) theoretical and empirical research regarding cost, revenue, and profitability drivers. The second part also addresses the needs of future research.

In the past decade, In order to develop corporate governance in Iran, regulatory authorities such as the Central Bank of the Islamic Republic of Iran (CBI) and the Securities & Exchange Organization (SEO) have considered the modern internal auditing through issuing guidelines and requirements in this regards. Due to the gradual expansion of the modern internal auditing in Iran, the many challenges surrounding this value-adding profession have been born that limits its effective implementation. On the other hand, many aspects of the internal auditing in Iran, including the internal audit quality (IAQ) and it' S obstacles and barriers, have not been clarified yet. Also, limited areas of the Internal Audit Challenges (IAC) and barriers have been considered in previous research. In order to explain and describe the various aspects of IAC and it’ s Improvement Strategies, by using the qualitative approach and grounded theory, internal audit multi-stakeholders (user, executive, regulators and standard setter) were studied for the first time in Iran. In this regard, 33 people were interviewed. In addition, 30 papers and seminars which published in Iranian professional magazines that reflect the viewpoints of the above-mentioned stakeholders were also used and analyzed. The data were analyzed by using the open coding, axial coding & selective coding approach that are specific to the grounded theory and major categories, categories, and subcategories (concepts) were extracted. Using a system model approach that includes inputs, process, outputs, outcomes and contextual factors, the IAC model as an emerged theory was designed. The model incorporates multidimensional of IAC. The findings suggest that there are many challenges in implementing and achieving the IAQ in many aspects for Iranian organization. Due to these, the multidimensional strategies have been introduced at engagement level, internal audit function level, firm level and national level.

Activity-based costing (ABC) is a particular costing methodology that calculates the cost of products, in time unit, from the total costs of activities resulting in presentation of banking products. In this paper, the cost of banking services in 10 selected branches of Bank Keshavarzi in Tehran in 2016 is computed by Time-Driven Activity-Based Costing Method (TD-ABC) and the outcomes are compared with current banking charges. The products at sample branches level include banking services, deposit services and bank financial facilities in local and foreign currencies. It is to be noted that the financial data collected from branches and Headquarters have been utilized in the study. The findings of the study display that cost of banking products, considering branches internal services (internal pricing) and the current banking charges for each of the services, presents various outcomes. So these findings, in addition to helping the bank managers to assess the performance of departments can provide useful information to improve performance and increase the efficiency of them.

Notwithstanding technical advanced, Geographic situation of companies play main role in determinate the investor’ s decision, in other side, there is many and remarkable favorites in accounting literature of understanding this point that how difference of national culture influenced on accounting results and financial market, therefore main part of accomplished research in this base focus on studying influence of culture on management decision and comprehensive reporting. In this base, the purpose of this research is studying irreplaceable evidence about relationship between Geographic situation of companies and micro cultures on cost stickiness phenomenon, statistical society of research selecting among accepted 104 company of paper money stock exchange during 6 years since from 2011 to 2016. The way of research in view of purpose, is applied and in view of manner of doing is descriptive, geodesic and is affinity type. Also, in order to analyze the research data used SPSS and EVIEWS 9 software, obtained results of test theories showing that there is no meaningful influence between Geographic situation of companies and cost stickiness phenomenon but there is meaningful influence of micro cultures and tenacity expenses phenomenon, also there is no meaningful relationship between Geographic situation and micro culture.

Today, noone could ignore the importance of transparency in financial reporting, because shareholders and creditors of important decisions use their investment, according to financial information of companies. Appropriate disclosure with transparency in financial reporting can create secure conditions andpromote investor confidence. In this study, the effect of board independence on the quality of social disclosures in the annual reports will be discussed. In this study, we investigate the effect of thenon-executive directors’ number, board size, andthe number of board meetings on social disclosures quality in annual reports. The study was carried out in the period 2015-2011. The statistical population of this research is firms listed on the Tehran Stock Exchange. The multiple regression has been used to test the research hypothesis. The results showed the numbers of non-executive directors and board size have an effect on the quality of social disclosures, but the numbers of board meetings have no effect on social disclosures quality in annual reports.

In this research, the relationship between financial behavior of managers based on cognitive psychology and disclosure quality of accounting information was investigated using structural equation approach and regression equations. For this purpose, an example of 128 companies listed in the Tehran Stock Exchange between 2007 and2017was selected. The financial behavior of managers based on cognitive psychology (in the model of hidden variable structural equations in the independent variable regression model) by observable variables of narrow-mindedness, opportunistic behavior and excessive confidence of managers, and the quality of disclosure of accounting information, also using accruals Each company was measured by the Tehran Stock Exchange and through the Company's reticulation notices regarding the quality of disclosure and appropriate information. After verifying the acceptable fit of the measurement and structural patterns of the research, the final model of the disclosure of accounting information was developed using the structural equation model and the stepwise analysis method. The validity of the proposed regression model was evaluated using paired t-test. The results indicate that financial behavior of cognitive psychological managers is effective on the quality of disclosure of accounting information.

This study Comparative of the Entrepreneur and Non-Entrepreneur Auditors’ Attitude to Effective Factors of Their Independence. Using the 249 intact questionnaires returned, general and specialized information of questionnaires were analyzed. Results showed that the significant positive relationship of attitude to auditing activities in the entrepreneur auditors compared to others with time balance indicates that, due to the entrepreneurship characteristic in auditors, their attitude to auditing activities will strengthen the relationship between this attitude and the time balance of auditing and marketing activities. Auditors specialized in the industry, based on the theory of reasoned action, can make a substantial contribution to reduce costs and develop the auditing market, because they are aware of industry concerns, and their expertise will lead to better interaction with employers. The positive attitude of specialized auditors can take into account the interests of all stakeholders. Moreover, entrepreneur auditors with a positive attitude to marketing activities can have a significant positive effect on the balance of auditing and marketing activities. However, with increasing experience of auditors, the balance between auditing and marketing activities decreases. Given the important role of entrepreneur auditors in optimally performing assigned duties in the field of auditing and marketing, the partners of auditing firms are advised to consider the entrepreneurship characteristic in recruitment.

The Recent financial crises deals with competition pressure between companies regarding performance improvement. The present study examines the effect of management's ability to control inter-organizational financial crisis during the period 2009 – 2015, in response to the question of whether managers have the ability to control and guiding the financial crisis? If the answer is positive, may managers cross professionalism to pretend improvement of their performance and show off to get out of the financial crisis and turn to fraudulent reporting? The statistical sample of this study includes 173 companies listed in Tehran Stock Exchange which were selected as per consistent by the study. The financial crisis existence standard in a company is measured at least one of three criteria, three consecutive years of losses (operating loss, net loss or retained); reduction in dividends each year relative to the last year by more than 40 percent and included Article 141 of the commerce law Code of companies under study. The results of multiple regression model indicated that, in 95 percent statistical assurance, management ability has significant reverse effect on severity of internal financial crisis. In fact, the result of the first hypothesis test of research approved of the ability of managers to solve the problem of the internal financial crisis phenomenon. The results of the second and third hypotheses test of the research showed that managers did not report fraudulently to escape the financial crisis, and just do earning management within the framework of accounting principles.

The purpose of this paper is to scientifically assess the behavioral accounting research in Iran from the beginning of the publication of academic research journals by the beginning of 2018 using the content analysis method. The research data were collected using a check list tool and statistical analyzed using Excel software. The research findings show that over the years, 225 articles have been published in this field, with 531 authors have contributed to the production of these articles. Of the 531 authors who contribute to the production of works, 30. 9 percent are associate professors and 30. 5 percent are masters. 7% of articles have only one author and 93% are the results of grouping work. Between universities and educational institutions, the Islamic Azad University of science and research branch, with 39 articles ranked first and Allameh Tabataba'i University, ranked second with 19 papers. In terms of topic orientation, more than 30% of the publications published in the field of financial accounting, and auditing with 27. 1% and management accounting with 13. 8% are in the next rank. From total of 6156 references cited in the articles, approximately 70% were in English and 30% in Persian.

The purpose of current study is to identify the educational needs of Iranian certified public accountants' towards the implementation of international financial reporting standards and examining of different educational needs of them according to personal characteristics. . For this purpose two questions were designed and 253 questionnaires were collected. in order to analyze responses we used descriptive statistics, factor analyses and Kruskal-Wallis Test. current study classify the educational needs of ICPAs to four categories according to their importance which are financial statements, conceptual framework, advanced standards and basic standards. In all of the questions necessary needed and needed choices are ranked higher than not needed. Tax accounting, consolidated financial statements, fair value accounting and first time adoption topics are answered mostly by the choice of necessary needed but the other topics are answered mostly by choice of needed. Educational needs of ICPAs are different according to their academic certificate and prior experience and education in applying IFRSs. The practical application of current study is to develop an efficient educational system which is targeted to special needs of subgroups of accountants in order to make them ready for adopting IFRSs.

This study presents some evidences about stability of dividend policy of TSE listed corporation. Using panel data regression models, we empirically analyzed dividend policy of these corporations. Based on results derived from analyzing 222 TSE listed corporations, amount of dividend in previous financial period had been one of significant determinants of current dividends and so these corporations have fallow stable dividend policies.

The aim of this research in Iran’ s petrochemical industry is access to appropriate solutions to solve the facing challenges as well as development of innovation management model in petrochemical companies producing polyethylene products with the approach of the new polyethylene goods. Data collection was conducted using the library and field studies. After taking these steps, 58 main indicators were considered by experts’ screening among 130 extracted indices. Based on these indicators, final questionnaire was designed by Likert scale and it was also distributed. Finally, after asking comments of 105 managers and experts from several companies and petrochemical downstream industries in the field of polyethylene products, Data were collected and the research model was fitted using structural equation and Smart PLS software. After fitting, 29 indices, 2 factors and 6 dimensions were accepted for designing model. General dimension was composed of economic, organizational, regulatory and supervision factors while specific dimension was formed of technological, technical, marketing and systemic factors. According to research conducted for successful innovation management, considering all the above mentioned points is necessary in Petrochemical companies which are producers of polyethylene products. According to the results of ANP phase, the petrochemical industry standard technology, the most influential and later also two measures of organizational factors and system ranked second and third fall and the market factor as well as a proprietary operating at fourth to be seen. In sub-criteria search as well as on the basis of the results relating to the standard expected, Sub technology was one of the sub-criteria to benchmark technology with the most votes in the first place.

The main purpose of this paper is to provide a Business Sustainability Performance Model in Iran. In order to achieve the main goals of the research, a questionnaire was developed and distributed among the experts in year 2017. The questionnaire includes 39 questions about the identification and determination of 23 components and 125 indicators related to the components, as well as 7 questions related to the framework, scope, content and quality of disclosure of the Business Sustainability Performance in Iran. After receiving the questionnaires, 108 questionnaires were analyzed. After confirmatory factor analysis, 11 indicators were eliminated. The findings show that there is a reciprocal relationship between financial and non-financial sustainability in Iran, which is consistent with the theoretical foundations of this research. Other research findings show that the mandatory implementation of the Business Sustainability Performance approach in Iran and the annual frequency of its periodicity is accepted by most experts.

In this research, using a survey, analytical and descriptive method, firstly, the budget status of the research institutes is examined based on the research programs of the years 2009-2014. Then, based on the available information and statistics, the goals and activities of the research deputy of ministry of science, research and technology, as well as legal documentation, efficiency and effectiveness, and finally the utilization of some research activities in terms of research budget have been analyzed. Research findings show that research budget has been growing in recent years, but in some years, despite the growth in the same year, the annual growth rate is negative, indicating the disproportionate growth of research budgets in proportion to the growth of the overall budget. Out of the 22 research activities of deputy, despite the failure to achieve the goal of the fifth development plan “ to achieve research share of GDP by 3%” , in 9 items had a mean growth consistent with the average growth of research funding and even more, and in 13 others, the average growth was lower than the average growth of research funding.

The purpose of this research is to identify the effective factors on Abnormal Net operating assets. For this purpose, the hypotheses of the positive accounting theory including the hypothesis of bonus plan, debt Covenant and political cost tested on the basis of accounting flexibility. The statistical sample of the study includes 163 companies from listed companies in Tehran Stock Exchange between 2009 and 2016. The results of the research show that there is a positive and significant relationship between abnormal net operating assets and accounting flexibility. This positive relationship indicates that the use of accruals will be reflected and accumulated in the balance sheet and will reduce the flexibility of accounting, which will limit the ability of management to apply accruals in subsequent periods. Also, the results of the research showed that there is negative and significant relationship between the amount of compensation, the ratio of debt and the percentage of institutional investors with changes in abnormal net operating assets and a positive and significant relationship between the firm size and the number of employees with changes abnormal net operating assets. According to the results of the research, it is suggested that in the future research, the abnormal net operating assets should be considered as an indicator of earning management.

In response to sales changes, managers do not change the firm's resources symmetrically. The asymmetry in responses causes sticky or anti-sticky cost behavior. Some reason have been documented for asymmetric cost behavior in previous studies, one of which is deliberate managerial decisions hypothesis. Theoretically, the manager’ s optimism or pessimism about future sales may delay the adjustment of resources. The combination of different modes of political cycles (election) and business cycles (expansion and recession) can create different expectations about future sales and lead to asymmetric cost behavior. There is no empirical evidence in this regard. Therefore, the purpose of the present study is to investigate the effect of political cycles and business cycles on asymmetric costs behavior. For this purpose, the required data for 108 companies for the period 1380 to 1394 has been collected and tested. The Findings show that cost behavior is different in various combinations of business cycle and political cycle. in other words, managers' decisions about the resources adjustment are influenced by the economic and political conditions.