THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Year:2004 | Volume:10 | Issue:34|Papers Count:9

Changes in the internal and external exvironment of business enterprises and organizations in the recent decades caused indadequacy of traditional accounting systems. Managers and other decision-makers can not rely on the outputs of these systems for planning, decision-makers and control. Activity Based Costing is a result of managerial accountant efforts for porviding managers with relevant information in the information age. In this article we examined the ABC in the Refah Bank of Iran for deposit accounts the bank managers will find surprising results which can guide them to the new approaches for computing the real benefits of the different kinds of deposit accounts and will redirect their efforts to collecting money for special kinds of accounts. The findings to this research clearly represent the benefis of using ABC in the banking service for optimizing decision-making.

The secret of reaching to the goals of organization in complex environment is making sound and logical decisions by management. In this regard, accounting information system as source of providing information for decision-making has specific importance. In this research the impacts of the characteristics of accounting information system on improvement of management decisions is studied. The main purpose of this paper is to determine the extent to which, the accounting information may have impacts on improvement of management decision. The case of Bahman Group will be investigated to find out the usefulness of accounting system in providing the required information for management. The findings of this study show that Bahman Groups accounting system hast not provided required information for management decisions. In general the findings indicate that, there is a gap between a desired accounting system and Bahman Groups accounting system.

Now adays, knowledge Plays a very important roles in economics, business and companies managerial processes. Because of the importance of the knowledge and intellectual capitals (IC), most of companies are very interested to know how to measure and evaluate their companies IC values. In this paper, after defining the nature of IC, four important components of IC (Structural, Customer, Align and Human Capitals) are explained. After definitions and determination of IC components, results of an appraising and comparative analytical study have been provided. Also, in order to measure companies IC, we have proposed five quantitative easy to apply models. Finally, the conclusions and final remarks are provided.

The purpose of this research is finding a model that can help us predict the future cash flows of economic entities in Iran. According to the theoritical literature and prior researches, four models for predicting cash flows that their independent variables are; 1) Historical operating cash flows, 2) Historical accounting earnings, 3) Historical operating cash flows and accounting earnings, and 4) Operating cash flows, accounting earnings, and relevant items of historical current assets and current liabilites are taken into consideration. The predictability and accuracy of these models were tested in 40 firms, 11 groups, and a total of them (52 Samples). The findings of this research show that; 1) predicting the future operating cash flows by using the historical operating cash flows (model 1) is imposible, 2) predicting the future operating cash flows by using the historical earnings (model 2) is meaningfully possible and the priority of earning to cash flows in predicting cash flows is confimed, 3) using historical operating acsh flows and historical earning simoltaneously, (model 3) improved the prediction of model, 4) using historical operating cash flows, historical earnings, relevant items of historical current assets and current liabilities simoltaneously (model 4) improved the prediction of model, and 5) From the point of prediction error percentage reduction, in firm levels, model 4 is a more appropriate models for predicting operating cash flows.

Financial statements are a result of accounting information system and for this reason a major part of theories, investigations and set standards in accounting, are related to basic financial statements. The ultimate goal of accounting is to fulfill the necessary information for those using accounting services. Our country has also started experiencing accounting services. Our country has also started experiencing accounting standards. That is why research in this respect is of priority. This research tries to investigate reasons for non-usage of composing financial statements in management decisions. For this reason companies out of the accepted companies from Tehran securities stock exchange whose share has been studied in the year and were involved in composing financial statement, were chosen and questionnaire which consisted of questions was sent for the chief executive, members of board of directors and financial managers. The results of questionnaires showed that despite the managers knowledge and awareness of composing financial statements, the complex techniques related to the statements and their neglect from authorities have caused their lack of usage in management decision.

The major aim of this research is to study the viewpoints of the managers of the state organizations on the effectiveness of auditing of General Accounting office. The managers of this organizations are of the opinion that organizations auditors do not have sufficient knowledge and experience in perfoming their audits, are negligent to special strategies of public organization and payless attentions to monitoring during spending. While these auditiors are explicit in their asscrtions and have job security. Also, this organization have dedicated a limited part of its resources to budget liquidaric report.