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)
Accounting tools
Perspectives on Sustainability in Strategic Management Accounting in Terms of Financial Technologies (FinTech)

Hamid Khodayari; Malektaj Maleki Oskuie; Azar Moslemi; Hasan Hemmati

Volume 21, Issue 83 , November 2024, , Pages 163-212

https://doi.org/10.22054/qjma.2024.79325.2557

Abstract
  The purpose of this research is to explore perspectives on sustainability in strategic management accounting for the sustainability of companies in the context of financial technologies (FinTech). In terms of research method and based on its purpose and type of results, this study is classified as exploratory ...  Read More

Capital Structure
The Accounting Development Procedures Framework for Implementing Financial Startups in Capital Market Companies

Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri

Volume 21, Issue 83 , November 2024, , Pages 213-266

https://doi.org/10.22054/qjma.2024.79053.2554

Abstract
  The purpose of this research is the startup accounting development field’s framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective, and it is considered mixed in terms of the type of data collection. In order to measure the ...  Read More

Accounting tools
Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department

Mohsen Borzouzadeh Zavareh; Mohammad Reza Nikbakht

Volume 21, Issue 82 , September 2024, , Pages 167-204

https://doi.org/10.22054/qjma.2024.77530.2540

Abstract
  This article aims to evaluate the performance of staff at the National Treasury following the implementation of an electronic fund request system. This evaluation is conducted using the Balanced Scorecard approach. The research methodology employed is descriptive and applied in nature. The study’s ...  Read More

Accounting tools
Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange

Zahra Jafari; Rahim Bonabi Ghadim; Rasoul Abdi

Volume 21, Issue 81 , April 2024, , Pages 179-225

https://doi.org/10.22054/qjma.2024.78048.2541

Abstract
  The purpose of this research is the evaluation of effective criteria for the desirability of financial stability integration based on the comparison of metaheuristic algorithms in banks listed on the Tehran Stock Exchange. Initially, through a systematic content screening process, the effective criteria ...  Read More

Accounting tools
Audit Engagement Quality Control Review Process

Mehri Bakhteyari; Javad Rezazadeh; kumars Biglar

Volume 20, Issue 80 , February 2024, , Pages 81-130

https://doi.org/10.22054/qjma.2024.76885.2518

Abstract
  The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this ...  Read More

Accounting tools
Modeling the long-term performance of IPOs

Javad Shekakhah; Iraj Asghari

Volume 20, Issue 77 , May 2023, , Pages 107-139

https://doi.org/10.22054/qjma.2023.73315.2450

Abstract
  This article deals with modeling the long-term performance of IPOs in the Tehran Stock Exchange and OTC. Due to the difficulty of determining the definition of the long-term period, modeling was initially conducted for 12 periods. These periods ranged from 3 to 36 months. The purpose of this modeling ...  Read More