THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ETEMADI H.; TAVAKOLI M.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: DANESHVAR RAFTAR Year:2006 | Volume:12 | Issue:14 (SPECIAL EDITION ON MANAGMENT 5) Page(s): 21-34

Download Full-Text

Persian Verion

View:

2,461

Download:

Cites:

Information Journal Paper

Title

THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT

Author(s)

ETEMADI H. | TAVAKOLI M. | Issue Writer Certificate

Keywords

CONTINGENCY MODELQ4

ACCOUNTING DEVELOPMENTQ2

ECONOMIC DEVELOPMENTQ4

POLITICAL DEVELOPMENTQ4

STOCK MARKET DEVELOPMENTQ4

Abstract

Using a 31-year Iranian data set, which covers the years 1973-2002, this study empirically, investigates the directional and size effects of the environmental factors on the development of accounting in Iran. Additionally, the study tests the relationship between accounting and its business environment over time. Four environmental factors are used to explain the variation observed over time in ACCOUNTING DEVELOPMENT. These factors are; the ECONOMIC DEVELOPMENT, the POLITICAL DEVELOPMENT, the STOCK MARKET DEVELOPMENT, and the amount of private investment.The overall results obtained from the regression and other statistical tests indicated that there is a strong relationship between the ECONOMIC DEVELOPMENT and ACCOUNTING DEVELOPMENT in Iran and that this relationship varies with time. Results did not support the relationship between political or STOCK MARKET DEVELOPMENT and ACCOUNTING DEVELOPMENT. The results of the t- test, Z-test, and the Man-Withney test showed that the effect of the environmental factors on ACCOUNTING DEVELOPMENT differs over time. The authors hope to have provided researchers a better understanding of the environmental factors influencing ACCOUNTING DEVELOPMENT.

Cites

No record.

References

No record.

Cite

APA: Copy

ETEMADI, H., & TAVAKOLI, M.. (2006). THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT. DANESHVAR RAFTAR, 12(14 (SPECIAL EDITION ON MANAGMENT 5)), 21-34. SID. https://sid.ir/paper/46410/en

Vancouver: Copy

ETEMADI H., TAVAKOLI M.. THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT. DANESHVAR RAFTAR[Internet]. 2006;12(14 (SPECIAL EDITION ON MANAGMENT 5)):21-34. Available from: https://sid.ir/paper/46410/en

IEEE: Copy

H. ETEMADI, and M. TAVAKOLI, “THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT,” DANESHVAR RAFTAR, vol. 12, no. 14 (SPECIAL EDITION ON MANAGMENT 5), pp. 21–34, 2006, [Online]. Available: https://sid.ir/paper/46410/en

Related Journal Papers