JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING
Year:2014 | Volume:3 | Issue:9|Papers Count:12

This paper investigate and compare the effect of critical thinking on educational achievement between two groups of accounting students at the Islamic Azad university and state universities. Study sample include 115 students from state universities and 224 students from Islamic Azad university. We have used a questionnaire to collect research data. We have also used compare means statistical test and multiple linear regression to test research hypothesis.Research results indicate that critical thinking impact on educational achievement.Students with math diploma have a great critical thinking and educational achievement score than other students. Students at state universities have more critical thinking and educational achievement score than Islamic Azad university students. Multiple linear regression also show educational achievement is function of diploma type, educate at state university, gender and student's interest.

The budgeting is processes for the allocation of limited resources to unlimited needs in order to maximize the use of resources that are often scarce. In the face of scarce resources, due to the ongoing planning and resource allocation and budgeting in continuing it, is a fundamental necessity. The importance of budget in universities that have received funding from the government - the public universities – is because of critical role that play in attention directing of science and cultural young people in society. Obviously, because of inaccurate budgeting, resource allocation in the important realms will cause serious damage to the national level. In this research, budgeting systems in public universities were identified and due to the flaws in the system, the need to establish performance-based budgeting system was represented in universities. Also, Due to the existing literature and the experiences of other developed countries in terms of funding and budgeting in universities is emphasizes on implementing performance-based budgeting system using activity based costing systems.Finally, a plan for implementation of activity based budgeting (ABB) system (as part of the performance-based budgeting) with respect to the use of activity-based costing systems was presented at the University of Tehran.

Due to the fact that one of the main environmental factors of behavioral differences could be the culture of a country, so as to understand and guidance of cultural differences can lead to creative business operations and sustainable sources of competitive advantage, also the lack of consideration of cultural differences could be reason many business failures.Aime of this study has investigated the role of culture in learning and thinking about how people of different cultures in three areas (the probabilities judgment, risk perceptions, risk preference), resulting in a difference in the decision-making of managers in different cultures and then we have studied the role of management accountants in providing information for decision making of managers in different cultures and thus increasing the cultural intelligence, and Finally, examining how cultural studies is to provide guidance towards further attention by researchers in this field.The present study results has indicate that culture is one of the affecting factors in the decision-making and These factors can lead to bias decisions of working managers in different cultures and also due to the fact that the majority of management accounting information systems are from Western countries and Japan, It seems that taking attention of cultural differences can be lead the management accounting information systems to more efficient and more accurate decisions making by the management.

Nowadays world of business is faced with different challenges and it is affected by variety of matters such as: every day changes in technology, globalization, competitive markets and continuous changes in customer’s needs. Auditing is no exempt to this fact and in order to survive; it should comply with some survival attributes including: quality, cost and delivery time (operating effectiveness). Establishing a balance between survival attributes and creating a synergy among different angles of triangle of life is possible by true application of modern and different managerial thoughts in business (Roudposhti, 2009).In this paper, we examine the role of those strategic analysis tools typical in strategic management (i. e. PEST model, SWOT model and Porter, s five forces model) and their application in business risk analysis for the ultimate goal of increasing the quality of audit procedures, and financial reporting. Research findings indicate that good application of presented strategic analysis tools and models by auditors will result in escalated precision of risk assessment, and also effective audit procedures used to increase the quality of financial auditing.

The main purpose of the performance measurement based on multiple accounting variables firms on Tehran Stock Exchange (TSE). Study of this relationship in the listed companies on the stock exchange helps the stock exchange analysts choose the right shares for investment, keeping or selling. Among the aspects of interest for investors is share return, since investors look for the highest return for their investments. The most important information sources for prediction of share’s rate of return are financial and accounting ratios.In this research, financial statements of 05 listed companies on TSE for the period of 7552 through to 7522have been utilized. The statistical method used in this research is Panel Data and the hypotheses have been analyzed using Eviews software. The obtained results from study of the hypotheses indicate significant relationship of the ration of equity book value to its market value, ratio of net profit to market value, ratio of operational cash flows to market value with rate of return on ordinary shares.

The purpose of this article is to investigate the effect of audit credibility in attracting grants in non-profit organization and municipalities. Finding show that, there is meaningful between audit quality & non-government profit municipalities budget.

In this study through designing and conducting an experiment, we examine the effect that two key balanced scorecard (BSC) framework elements (1) causal linkage between strategic objectives in the strategy map and (2) performance measures categorized by scorecard perspective have on managers ability to distinguish between strategically relevant and irrelevant information items. The purpose of this research is to investigate the role of the BSC framework in enhancing managers’ ability to interpret and use information from their external business environment. The participants are chosen among graduate and PhD students of accounting course studying in Tehran and Qazvin universities. The number of them is 15 in pilot test and 100 in the Experiment.Research results show that presenting a set of strategic objectives using a strategy map structure and categorizing performance measures based on four scorecard perspectives enhances managers’ ability to interpret the strategic relevance of external information. Thus, management accountants can help managers to focus on strategically relevant items through designing and implementation of BSC framework. In doing so, they potentially reduce information load for managers faced with large amounts of information about their business environment.

The purpose of this study is to investigate the effect of liquidity on profitability Iran Khodro automobile company. This study has used the Bounds test and Autoregressive Distributed Lag (ARDL) models during 1375-1389. In this study is used in addition to traditional measures of liquidity, such as the current ratio and quick ratio. The new measures include a new comprehensive liquidity index, the index was adjusted, the index of net cash and cash conversion cycle eventually unadjusted index. In this regard, have been used to control other variables that affect profitability such as financial leverage and GDP. According to the results, that the use of new and innovative liquidity more appropriate indexes is to examine the relationship between liquidity and profitability. The use of a weighted average and periods of receivables and current liabilities and as well as the balance of cash and securities and cash conversion cycle in the new indexes calculation than traditional indexes suggest that in the experimental studies used from new indexes of liquidity than traditional indexes.

Aim of this paper is cash flow effect & EPS for dividend forecasting. According to the results, there is between EPS and dividend meaningful relation. But there isn’t operating cash flow and dividend meaningful relation.

In this research, the value relevance of accounting information reported under Iranian accounting standards is examined. For this target, regard to relative literature, for analyzing our data, the model of Easton and Harris and the model of Ohlson is used. To respect with our constraints, our sample contains 70 companies from Tehran security exchange for a 7 years period (1384-1390). Our result shows that information reported under Iranian accounting standards have value relevance. The value relevance of the information based on such standards has not moved on a steady line. Furthermore, this information in small companies has more value relevance than large companies.

The increasing global concern for the environment, the demand for increased stakeholder reporting, and the importance of sound corporate governance structures have triggered the need for more research into the value creation of environmental disclosure for stakeholders and its integration within corporate governance structures. The main objective of the current study is to theoretically examine the relationship between corporate governance and corporate environmental disclosures. The study utilizes library research methodology and distinguishes between the different categories or areas of activity to which environmental disclosure relates as well as between the different types of environmental information content. Based on related theories in this area, the study argues that the quantity and quality of corporate environmental disclosure directed to various stakeholders are enhanced when managers’ opportunism is monitored by corporate governance mechanisms, thereby, reducing the information gap or asymmetry.

Organizations are often unaware of the effects and benefits of knowledge management. In this study, we are pursuing to investigate the strategy of knowledge management (Codification and Personalization) on innovation and performance of registered brokerage firms of Tehran Stock Exchange. This study examined the data of 91 brokerage firms in the year 2012. Sample size based on Krejcie and Morgan (1970) and by means of software spss 16 determined Cronbach's alpha coefficient calculation and eventually by means of confirmatory factor analysis and software Lisrel 8.8 tested the hypotheses. The results show that codified knowledge management strategies directly and indirectly (through increased innovation potential) can be effective on the registered brokerage firms of Tehran Stock Exchange. However, Personalized knowledge management no significant effect on innovation and performance of registered brokerage firms of Tehran Stock Exchange. Regarding positive effect of Codified knowledge management on innovation and performance of registered brokerage firms of Tehran Stock Exchange, our conclusions may help academics and managers in designing knowledge management strategic programs in order to achieve higher innovation, effectiveness, efficiency and profitability.