THE IRANIAN ACCOUNTING AND AUDITING REVIEW
Year:2005 | Volume:12 | Issue:41|Papers Count:9

The main purpose of this study is to examine the relationship among organizational commitment, professional commitment, Organizational - professional conflict, turnover intentions and job satisfaction for a sample of Iranian certified public accountants. The relationship among variables was tested by using structural equations modeling. As hypothesized, results indicate accountants' organizational commitment has a significant negative influence on organizational- professional conflict, which, in turn, has a significant positive influence on turnover intentions and a significant negative influence on job satisfaction. The findings also show that within accounting firms, the higher position of the accountant in the hierarchy of the firm, his level of organizational - professional conflict decrease and his level of organizational and professional commitment increase.    

The Government Finance Statistics is a uniform and international reporting system of financial and budgetary activities of government that is proposed by International Monitory Fund (IMF) for implementation by Iranian government. Implementation of such system in government accounting system and budgeting will produce analytical indexes that are needed for macroeconomic analysis. Moreover such system will cause the budgets to be more transparent, keeping management teams accountable for their actions and produce performance evaluation basis. The purpose of this paper is to identify the obstacles of implementing the Government Finance Statistics in Iranian governmental agencies and organizations, and giving some advises for removing those obstacles. Hypotheses of this study are as follows: 1- Shortage of skilled workforce in government accounting system in Iran is one of the obstacles in implementing GFS. 2- Limited use of government accounting reports in decision making is one of the obstacles in implementing GFS. 3- GFS system requires some amendments in current government financial regulations for implementation. In this study the data is collected by questionnaire and the sample of this research consist of chief governmental financial officers of the economics and financial affairs organization, auditors and government accountants who are working in ESFAHAN province.Statistical analyses like, using SPSS soft ware Hypotheses testing, one sample testing and Friedman testing performed on 80 questionnaires received. After analyses all of hypotheses accepted with %95 Confidence. Friedman test indicates, there isn't any preference between Hypotheses and they have the same efficiency. Some proposed suggestions are offered at the end of this paper.            

The present research studies on the prediction of Tehran Exchange Price Index (TEPIX) using artificial neural networks and represents some evidences on chaotic behavior of Tehran Exchange Price Index. TEPIX data form 1990-2003 was used in this research. Two sets of data were selected for neural network input. Different lags of index and macroeconomic factors as independent variables. Index value in the next week was the network output. The neural networks used in this research were multilayer perception (MLP). That trained with back propagation algorithm, and contained three-layer feed forward neural networks (Input, Hidden and Output layer) and four-layer (Input layer, hidden double layer and Output layer) with different number of neurons in input and hidden layers. Functions used in the middle layer are nonlinear tan sigmoid and linear in the output layer, the training command is also applied for network training. Furthermore, the linear ARIMA model is used to predict the price index for the next week. The research results shows that the neural networks have better performance for the prediction of price index rather than linear ARIMA model. The acceptable MSE for network error in test and estimations data indicates that there are chaotic movements in the behavior of price index. The calculated R2 test indicates some evidences opposite to the Efficient Market Hypothesis (EMH) and random walk.      

In this article, we study role of accounting information in decreasing of information asymmetry in Tehran Stock Exchange (TSE). Predicted Earning per Share (PEPS) announcement is a type of information that listed companies publish. This paper studies existence of information asymmetric and its effect on stock prices and trading volume 21 days before 21 days after PEPS announcements. Our samples are 121PEPS announcement in 1381-1383 periods. The results show that information asymmetric was been in that period and its level in the period before announcement was higher than announcement. Also, we found information asymmetry was related to trading volume and stock price, so before the announcement, trading volume was increased and stock price was fluctuated.    

With regard to recent bankruptcies in large international companies, and recent high risk of Tehran stock exchange, the need to instruments for the assessment of the companies from the view of financial power is necessary. One of the instruments for the assessing of financial power is financial ratios.  The object of this research is obtaining new models on the basis of zmijewski and shirata models in the Tehran stock exchange condition. For obtaining these models hypothesize are divided in to two groups. The first group is about the power of classifying corporations in to bankrupt and nonbankrupt. These hypothesises confirm the power of correct classifying corporations in to two bankrupt and  nonbankrupt groups.The second group is about the difference between importance of financial ratios as an independent variable. These hypothesizes confirm the difference between importance of independent variables in predicting corporate failures. Friedman test indicates, there isn't any preference between Hypotheses and they have the same efficiency. Some proposed suggestions are offered at the end of this paper.    

Globalization and the increasing complexity of business, together with high powered computing technology, have contributed to the development of new management accounting techniques. As these new techniques develop and sit alongside existing ones, attentions focuses on what should from part of management accounting education. This paper aim is to identify if a gap exists between management accounting education and practice by evaluating the perceptions of academics and practitioners as to what is important in management accounting courses and what skills are important for recent graduates. In this research, a survey was conducted by mailing a questionnaire to two groups of academics and practitioners and then analyzing of responses is done.The results show that a perception gap exists between academics and practitioners about some important concepts and techniques in management accounting courses and some skills that are important for recent graduates that enter to management accounting practice. The practical solution for coverage of this gap is to better understand why the gap exists by academics and practitioners and then cooperation between them would enable both groups to coordinate about new techniques in management accounting and problems in practice.