This study examines the relationship between accounting disclosure and accounting quality in two aspects: discretionary accruals and conservatism (conditional and unconditional) for 1386-1390. Here the major concentration is on conditional and unconditional conservatism, the effect of accounting disclosure on them and the relationship between them. In order to evaluate disclosure quality, the rating information of companies published by the Tehran Stock Exchange, and for evaluating accounting quality, discretionary accruals and conservatism respectively using cross-sectional jones model and Ball & Shivakumar model was used. Findings suggest that accounting disclosure and discretionary accruals are negatively related, but there was no meaningful relationship between accounting disclosure and two forms of conservatism. In addition, despite of expectation there wasn’t negative relationship between two forms of conservatism.

Today's field of accounting knowledge, due to social changes, is an area that needs to be transformed in terms of promoting a focus on interaction with stakeholders. In fact, achieving a coherent and interactive understanding between the pillars of the accounting profession and stakeholders is always considered a futuristic perspective of the social context in this area that should be considered. The purpose of this study is to investigate the effect of dialogic accounting model on the development of the maturity of the accounting profession. This research is developmental in terms of result and exploratory/applied in terms of purpose. Therefore, grounded theory was used to determine the dimensions of dialogic accounting measurement and then the data of this variable was collected through a researcher-made questionnaire. A standard questionnaire was also used to collect accounting professional maturity data. In this research, partial least squares analysis was used to test the research hypothesis. The results showed that dialogic accounting has a positive and significant effect on the maturity of the accounting profession. In fact, the result is a reflection of the fact that dialogic accounting can contribute to the maturity of the accounting profession due to the level of information flow and critical interaction in the accounting profession, because the social awareness and cognition of this profession is promoted as a basis for stakeholder decisions in the capital market and creates a gap in capital market representation costs between the company and shareholders and other stakeholders such as legislators,analysts and policymakers reduce the accounting profession.

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management accounting and management accounting". In this regard, we used, confirmatory factor analysis and structural equation modeling to design a model of corporate governance characteristics with an interactive approach to strategic management accounting. The study population on the qualitative part includes managers, heads and university professors of management accounting, during the year 2019 and on the quantitative part, all the accepted companies at TSETM, during the years 2011 to 2018. The sample size includes 24 experts in the field of management accounting with a focus on corporate governance and 150 companies, which was selected by theoretical saturation method and to collect data in this study, semi-structured interviews and Delphi method were used. Validity of the questionnaire, approved by experts with using analysis of Smart pls and Spss software and the reliability was approved by using Cronbach's alpha coefficient. The results showed that the components of management accounting, it has a significant effect on the strategic management accounting components and corporate governance characteristics.

Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, accounting’ s codes of ethics are important. Conclusion: Ethical codes are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in accounting for a variety of motives. In the same way it is important that the industry itself does not become pilloried as an unethical one, something that could potentially destruction business for all accounting firms. Ethics and integrity are valued features in an accountant. They must know right from wrong and always parade integrity in his or her accounting and bookkeeping deeds.

Mathematics and quantitative methods have been always used in accounting. By developing these methods and their applications in different knowledge related to finance, accounting related to these new methods have also experienced different changes. The cooperation between accountants, financial analyzers and mathematicians resulted to new methods in management accounting and evaluating business firms So we can introduce accounting engineering approach as" using the engineering and mathematical methods in accounting."In this article, the role of mathematics in accounting from beginning up to now, a brief introduction of some new methods in engineering mathematics and the amount of its usage in recent years was studied through historical method.The results show that, in recent years valuable researches have been done about using new engineering and mathematical approaches in accounting but there are the possibility of further development which can result to extend the new applications of mathematical methods in accounting and identifying the new models which can perform better in special occasions of decision making.

It is believed that more financial reporting quality increases and more reliability standards are used to prepare and present reports, more information risk decrease. Accounting standards are set appropriately to increase accounting information quality and to inform about accounting. In this study, it is examined whether accounting standards setting and their implementation have increased accounting information quality? Earning persistence, earnings response coefficient, accrual quality and explanatory power of valuation models were considered as accounting quality metrics and tested in form of accounting quality models before and after accounting standard implementation. Multi variable regression method was used to test hypothesis. In general, the results of model tests indicated that standard implementation only improved incremental persistence relatively, while in other models, standards couldn’t influence significantly.

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands of management and does not use specialized and skills in their work. Management accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants, and managers was not interest to point view of management accountants. Hence in the past time, Management Accountants were the proletariat. With the passage of time and changes in management accounting, managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business, and as partner of decisions and value creation people. Results of the present study indicates, At the current time, management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill. management accountants at the current time providing strategy and create the highest level of knowledge (wisdom) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants. Including benefits and positive implications of not proletariat of management accountant for accounting professional in the present age, the professional independence and increase the attractiveness and science face of accounting.