IRANIAN JOURNAL OF BEHAVIORAL & VALUED ACCOUNTING
Year:2016 | Volume:1 | Issue:1|Papers Count:7

Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can't meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.

Almost 60 years have passed over since Argyris (1952) published the impact of budgets on people. Few years later, Stedry (1960) and Devine (1960) continued to pursue accounting studies under the influence of psychology. Dyckman and Zeff (1984) define as the Decade of Awakening in the accounting literature. However, it was not before the 1967 that the term "behavioral accounting" appeared in the literature. Various disciplines have contributed, and still are contributing, to the research performed in the behavioral accounting literature. The most important fields are economics, political science, organization theory, psychology, and sociology. Among the diversity of disciplines, it is widely recognized that the main role is played by psychology. The three subfields, not mutually exclusive, which are primarily important in management accounting research, are: cognitive, motivation, and social psychology. The role played by the individual processing of accounting information for decision making, that is the focus of the cognitive psychology theory, is recognized some years later with the so called "cognitive revolution". Nowadays, the presence of the term "behavioral" is commonly linked to the use of laboratory experiments. Although they represent the dominant research methods, they are not the only possibility pursued in the behavioral accounting literature. There is also evidence of empirical methods other than experiments such as surveys, field researches, and archival studies. Anyway, laboratory experiments and surveys remain the dominant research methods applied in behavioral management accounting research, while the other possibilities are considered more as an exception. Looking forward, to go more in depth in the decision processes and to understand how and why the brain is activated, neuroscientists are making a bridge with economics giving origin to the so called neuroeconomics.

Ethics is an issue required by all professions and organizations. Organizational performance is an issue that should be considered to improve the organization. This study examined the impact of professional ethics on organizational performance. This study is survey-applied And in the year (2015) has been. To conduct this study, 104 industrial managers of Fars province were participated using questionnaire and a random sampling. To analyse data in the form of one main hypothesis and 7 secondary hypotheses, linear regression was used by spss software. Results suggest that professional ethics affect organizational performance. In addition, factors of capability, transparency, incentive, assessment, and credibility are affected by professional ethics, but the impact of professional ethics on "assistance" was not confirmed. Prioritization of organizational performance dimensions in the population studied by Friedman test also indicates that the first component is assessment, followed by incentive, transparency, capability, credibility, environment, and assistance, respectively.

The aim of this study was to examine the relationship between corporate social responsibility with the skewness of Stock Returns in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 81 companies in the period 2011-2015 were are collected. The research corporate social responsibility through criteria to support education programs, the logarithm of the Board and ratio of fixed assets to total assets has been used and has been used and skewness stock returns and stock returns into positive skewness return on equity was negative skewness classification. The results of the first hypothesis test demonstrated that changing corporate social responsibility and positive skewness and there is a direct correlation of stock returns. In other words, by increasing the social responsibility of the companies surveyed, positive skewness increases the return on equity and increase in stock prices increase. But the second hypothesis test results showed that the variable of corporate social responsibility and negative skewness and there is a significant inverse correlation of stock returns. In other words, by increasing the social responsibility of the companies surveyed, negative skewness stock returns decline and fall of stock prices decline.

Companies resort to diversity in order to meet multiple needs of their customers so that by preserving their customers they would be able to improve performance and productivity. in the other hand, to experience a successful presence in the society, companies are trying to implement the concept of social responsiveness in the best way possible so that by doing this and in the process of increasing social satisfaction, performance of the company would be improved too. Therefore, The aim of this study is to evaluate the effect of corporate social responsibility and product diversification on performance evaluation of companies member of the Tehran Stock Exchange. in order to measure the variability of products the criteria of entropy was used and social responsibility was also used in applying the presented model in the appendix of the current article that has 6 dimensions of environmental and energy issues, products and services, human resources, customers, social reponsibilities and energy. return on asset ratio was used to measure and asses performance. the statistical population of the current research included 80 companies in the period of 2010 to 2015 (480 year/company). after statistical analysis, results showed that there is a positive and meaningful relationship between social responsibility and company performance and there is a negative and meaningful relationship between diversification and firm performance.

The purpose of this study is evaluation the impact of economic dimension of corporate social responsibility on the sustainability of earnings in the listed company of Tehran Stock Exchange. In this study, the information was collected from 71 company listed in the Tehran Stock Exchange during the years 2011 to 2014. The systematic elimination method was used for sampling. Economic dimension of corporate social responsibility measured by Dow Jones Sustainability Index based on two indicators: interest paid to creditors and dividends paid to shareholders. Sustainability of earning measured by a regression model of Dechow and Dichev (2002). To test the hypotheses, information collected from 71 firms by systematic removal method of statistical population 142 companies of Tehran Stock Exchange. The overall results showed that there is significant positive relationship between economic dimension of corporate social responsibility and sustainability of earnings.Meaning increase in profit and profitability facilitates the economic dimension of corporate social responsibility.

Tax is one of the most important sources of government income whose acceptance by the people and mode of implementation by the government depend on the cultural characteristics of each country. However, it is possible that some consider the tax as a one-way payment from people to government; therefore, there are resistances in paying the taxes. But if the culture of tax payment is institutionalized in the society, most of the problems will be resolved. The purpose behind this research is investigating the factors responsible for tax evasion in South Khorasan province. The research is practical in terms of purpose and descriptive in terms of data acquisition method, and it is of the survey-based type. The data have been gathered from 117 questionnaires based on an opinion poll of tax experts in South Khorasan; the Likert scale has been used for measurement of variables. It is important to note that SPSS and R software have been exploited to test the research hypotheses, and results show that there is a positive and meaningful relationship between cultural and economic factors and legal-political components on the one hand, and tax evasion on the other.