Volume 21 (2024)
Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)
Modeling of Minimizing Uncertainty Based on Accounting Data Quality Proxies

Reza Hesarzadeh; Hossein Etemadi; Adel Azar; Ali Rahmani

Volume 13, Issue 50 , July 2016, , Pages 89-136

https://doi.org/10.22054/qjma.2016.7060

Abstract
  According to the information perspectives of accounting, the main function of accounting is to provide information and to reduce uncertainty. Therefore, accounting capacity of reducing uncertainty determines the accounting quality (AQ) and so, we are attempting to find the best combinations ...  Read More

Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System

Jafar Babajani; Adel Azar; Morteza Moayeri

Volume 9, Issue 33 , April 2011, , Pages 1-37

Abstract
  During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing ...  Read More