Purpose: Heritage assets are often considered as one of the significant factors of economic development in every country. However, in order to measure these types of assets and their economic influence, certain tools and methodologies should be evaluated and implemented. On the other hand, as some of their aspects are subjective, accounting for all assets encounters serious shortcomings. Methodology: Heritage assets belong to a category that for having a distinct nature, their recognition and measurement faces many challenges. It appears that accounting for the mentioned assets is more difficult than other types of assets, also the standards for recognition and measuring them are different from other standards. Results: In the present study, an attempt has been made to discuss the literature on heritage assets and the efforts made by standard-setting institutions worldwide on the way of recognition and measuring these assets. Conclusion: In Iran, there is no systematic and separate standard for the identification and measurement of these assets, and in Standards 5 and 7, specific criteria have been considered superficially. Contribution: Considering that no research has been done in this field, in this study, different methods for measuring national heritage assets have been examined.

Criticism over financial reporting based on tow dimensional (2D)accounting due to the failure to provide information useful in the decision making process, resulting in offering three dimensional(3D)models to develop accounting in recent decades. the most famous proposed model, income momentum accounting, which first was introduced by Ijiri in 1982 and extended in subsequent studies. this model emphasis on the simulation of Newton's laws of motion of objects to changes in the profitability of companies and the introduction of two financial statement as income momentum statement and force statement. This paper while outlines the income momentum accounting , investigate the ability of income momentum accounting components in compared to 2D accounting in explain stock price for 168 companies listed in Tehran Stock Exchange from the years 1386 to 1392. Hypothesis testing method is linear regression and for comparing the two approaches of accounting used of simultaneously significant test. according to the results, a significant positive relation between income momentum accounting components and stock price there is solely on income momentum and action. also the explanatory power of financial reports based on income momentum accounting compared with the financial reports based on two-dimensional accounting is greater. But the difference in the explanatory power is very low and 1.3 percent.

Purpose: Managers are one of the important elements of an organization, for this reason, in order to draw the future of the organization, it is necessary for the planners to specify the conditions of their selection and appointment. Therefore, the current research has been done with the aim of identifying and analyzing the components of selecting future principals.Method: In this research, comparative and benchmarking method is used as a prospective approach. This approach is based on the belief that today's advanced organizations/countries can be considered as a model for the future of another organization/countries in their respective subjects. For this, first, the fields of comparison and benchmarking were determined using Brody's four-step comparison method; then the countries of Canada, Finland, Australia, South Africa, and Japan were selected according to the qualitative balance value in the international advanced TEAMS test, human development index, life quality index(health, instruction, and welfare), education quality index, and other scientific-scholarly indexes; finally, by extracting the criteria for the selection and appointment of principals through content analysis and comparison with Iran, the proposed framework for Iran has been presented.Findings: A total of 61 components for the selection of secondary school principals were identified from among the studies conducted in the selected countries in this article. By extracting the commonalities and differences of each of the components among the countries, it was found that the highest index of manager selection and appointment belongs to Japan and the lowest one is related to Finland.Conclusion: There are similarities between the components of selection of principals of secondary schools in Iran and selected countries. In Iran, special attention should be paid to important components such as adherence to religious principles, appropriate personality traits, creativity and innovation, motivation to develop capabilities, professional growth, power of supervision and accountability, social image, leader skills, and purposefulness and foresight.

The main purpose of this research is the comparative methodological study of papers in the field of Accounting published by well-known magazines inside and outside of Iran. The domestic research lacks innovation and diversity in many areas such as issues to cover or even the methodology applied and this will limit the progression of knowledge of Accounting from both theoretical and practical point of view. Therefore, in this research the methodology applied in well-known Accounting papers are studied and later these methodologies are compared and discussed from different prospects. Moreover, the issues that these papers cover are compared with each other.This research, from methodological point of view, is considered as a positive research in Accounting and from reasoning point of view is an inductive one. Besides, this study is a descriptive as well as developmental research.The main purpose of this research is to propose a methodological framework for national papers. For this, a number of articles (1387-1390) are taken from “Advancements in Accounting” magazine, “the Iranian Accounting and Auditing Review” and ”Quarterly Journal of Securities Exchange” as they are the oldest related magazines in Iran. Foreign articles (the last issue published from 2008 to 2011) are taken from “Journal of Accounting & Economics”, “Accounting Organizations and Society”, “Accounting Review” and “Accounting Research” which gained high rankings based on Erasmus international ranking system. The sample consists of 263 domestic and 157 foreign papers.The results show that the foreign papers benefit from more varieties in methodologies such as explanatory, empirical, longitudinal, historical, ethnography, casual-comparative and content-analysis methods.

In the investment process, using the models that can assist investors to predict firm value is necessary. In this research, the power of accounting and non accounting informative indicators is investigated in explanation and prediction of stock market value indicators. According to this, 30 variables are known as accounting and non accounting informative indicators and 2 variables of relative valuation models based on price to earnings and price to book value are known as stock market value indicators.In this research, at first, we use the accounting and non accounting informative indicators to establish patterns that can explain relative valuation models based on P/E & P/B. The result of this analysis shows that compound accounting & non accounting informative indicators have more explanatory power than both of these indicators separately.Then, we examine the validity of prediction that is made by extracted patterns. The result of this examination shows that there is no meaningful difference between the average of predicted and real values in both predictive patterns of P/E & P/B.

The financial reporting of the country's banks, especially accounting of the Islamic contracts, has no comprehensive accounting standards. The accounting system of Istisna facilities in the banking system of Iran has an accounting instruction issued by the Central Bank. On the other hand, the standards of the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), in accordance with its Statement No.1, are applicable to all Islamic banks, regardless of the country's governing system. In this research, using the comparative method, the comparison of the Istisna contracting accounting procedure in Iranian banking with the AAOIFI has been investigated. The results of the research indicate that the accounting procedure of Istisna in Iran's banking system is not consistent with the usual accounting practices of AAOIFI, so that in the initial recognition of financial events, the recognition of the profit of the Istisna and grant of the first Istisna is not in full conformity. Also, these two procedures do not comply with the recognition of balance sheet items at the end of the financial period and in terms of disclosure or presentation in the financial statements. This discrepancy requires the need to pay more attention to regulations in the field of accounting and financial reporting of Islamic contracts, particularly the contract of Istisna.

Automatic topic detection seems unavoidable in social media analysis due to big text data which their users generate. Clustering-based methods are one of the most important and up-to-date categories in topic detection. The goal of this research is to have a wide study on this category. Therefore, this paper aims to study the main components of clustering-based-topic-detection, which are embedding methods, distance metrics, and clustering algorithms. Transfer learning and consequently pretrained language models and word embeddings have been considered in recent years. Regarding the importance of embedding methods, the efficiency of five new embedding methods, from earlier to recent ones, are compared in this paper. To conduct our study, two commonly used distance metrics, in addition to five important clustering algorithms in the field of topic detection, are implemented by the authors. As COVID-19 has turned into a hot trending topic on social networks in recent years, a dataset including one-month tweets collected with COVID-19-related hashtags is used for this study. More than 7500 experiments are performed to determine tunable parameters. Then all combinations of embedding methods, distance metrics and clustering algorithms (50 combinations) are evaluated using Silhouette metric. Results show that T5 strongly outperforms other embedding methods, cosine distance is weakly better than other distance metrics, and DBSCAN is superior to other clustering algorithms.