Accounting report
ehsan mohebi; jafar babajani; Mohammad Javad Salimi; mohammad taghi taghavi fard
Abstract
Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial ...
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Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial reports, the effective factors in the financial reporting of the sector have been studied. The aim of this research is to present a model for the environmental conditions and characteristics of regional electric companies in Iran. For this purpose, the required data after library study and exploratory search in the theoretical foundations and financial and accounting rules and regulations governing the relations of these persons and using a questionnaire, collected and analyzed using the fuzzy Delphi research method and appropriate statistical tests. The evidence from the analysis of the views of the respondents shows that the influencing factors are in four dimensions, including the compatibility of the model in providing the achievement of the organization's goals, the needs of information users, compatibility with financial and accounting laws and regulations, and finally, budget control and credit status reporting. Experts also agree on the factors proposed by this research to design and explain the financial reporting model of regional power companies in Iran
Accounting and various aspects of finance
Saman Mohammadi; Hanieh Jaberi
Abstract
The rapid development of the business world has created numerous job opportunities for the workforce. People usually choose a job they are interested in and have the necessary ability to perform. Accounting graduates are one of the people who can enter the job market, and in the same way, accounting ...
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The rapid development of the business world has created numerous job opportunities for the workforce. People usually choose a job they are interested in and have the necessary ability to perform. Accounting graduates are one of the people who can enter the job market, and in the same way, accounting is an important profession in the business world. A person with an accounting background can pursue various careers, including government accounting, management accounting, financial accounting and accounting education. The current research investigates the effect of financial rewards, labor market considerations, personality, social values, and professional training on choosing a job as a government accountant. The data of this research was collected through a questionnaire that was distributed among 384 students of different levels of accounting, also partial least squares method was used to analyze the data. The results showed that financial rewards, labor market considerations, personality, social values, and professional training have a positive and significant effect on choosing a job as a government accountant.
Seyed Ali Hosseini; shima ahmadi; hossein Seilsepoor
Abstract
Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant ...
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Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant impact of corporate governance mechanisms on sustainability reporting from the bibliometric views,, the present research provides a comprehensive examination of the impact of corporate governance structures on sustainability reporting based on the previous studies results and by applying the systematic review methodology and bibliometric analysis. The research sample includes 47 international articles and 32 domestic articles published from 2013 to September 2023. In this paper, the PRISMA checklist was used to develop the review protocol. Ownership structure, board of directors, management characteristics, corporate governance performance, and the quality of internal controls are influential factors in sustainability reporting. The research literature has reached a consensus regarding the impact of factors such as the size and independence of the board, specialized sustainability committees, and managerial compensation, while it has encountered contradictory findings regarding other factors. The analysis of contradictory findings regarding certain factors can be explained in light of managerial motivations, organizational maturity levels, organizational structure, and institutional factors such as industry type, country of operation, and laws and regulations. Consequently, the use of uniform standards for different companies in various institutional contexts will not be effective
Accounting tools
Mohammad Nazaripour
Abstract
As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital ...
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As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital accounting systems. This study is practical in nature and descriptive-survey in terms of data collection method. The required data were collected through the distribution of questionnaires among 275 accountants. The research data were analyzed using structural equation modeling. In this research, three information systems success model (ISSM), the technology acceptance model (TAM), the expectation-confirmation model (ECM), and a combined model were used to test 11 research hypotheses. The research findings showed that system quality, information quality, perceived usefulness, perceived ease of use, confirmation and satisfaction have a significant positive effect on companies' intention to continue using digital accounting systems. In general, the research findings showed that the proper understanding of the factors affecting the digital accounting systems’ continuance intention have a key role in their acceptance and long-term use.
Financial Accounting
Mehdi Ebrahimkhani; seyed hosein shaker taheri; Mehrdadallah Golizadeh Azariha
Abstract
The purpose of this research is Evaluating the emergence of the radicalism approach in applying fundamental changes in the accounting profession, based on the interactive qualitative method. The methodology of this study is in the category of exploratory studies in terms of the type of result, application ...
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The purpose of this research is Evaluating the emergence of the radicalism approach in applying fundamental changes in the accounting profession, based on the interactive qualitative method. The methodology of this study is in the category of exploratory studies in terms of the type of result, application and from the point of view of the goal. Based on the nature of collection, this study should be classified as mixed research. Thus, in the qualitative phase of this study, thematic analysis has been used to determine the emerging areas of the radicalism approach in the implementation of accounting procedures through content analysis and interviews with experts. Then, through Delphi analysis, the reliability of the identified dimensions was checked so that at the end of the quantitative phase of the study, based on qualitative/interactive analysis processes, to evaluate the pairwise comparison of an "m×m" matrix, to determine the drivers and systemic consequences of the study phenomenon in the form of a cause and effect model. The results of the study in the qualitative part, during 12 interviews, indicate the identification of 278 primary open codes, 36 basic themes; It has 7 organizing themes and 4 inclusive themes. In the quantitative part, the results showed that focusing on the radicalism approach can lead to the effectiveness of competitive reporting functions at the level of capital market companies by changing the philosophical fields of the accounting profession.
Financial audit
Alireza Saadati; Negar Khosravipour; Mohammad Ali Bidari
Abstract
The purpose of research is contextualizing the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set ...
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The purpose of research is contextualizing the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set of qualitative and quantitative analysis methods. Therefore through the processes of the qualitative part, it was first attempted to identify the functional areas of the auditors' bricolage strategic thinking and the disorders caused by the pressures of the auditing profession, based on two grand theory analyzes and systematic content screening after implementing the fuzzy Delphi analysis process and verifying the reliability of the identified dimensions, it is possible to expand them to the study platform. Then, in the quantitative part of the study, an attempt was made to evaluate the criteria identified in the auditing profession through the gray Vicor matrix. The findings of the study in the qualitative part indicate the identification of 36 conceptual themes, 6 core components and 3 categories for the variables of auditors' bricolage strategic thinking functions and the identification of 5 disorders caused by the pressures of the auditing profession. In the following, with the aim of combining these variables in the form of implementing the process of Gray Vicor analysis, the results showed by improving the level of efficiency of the auditor's negotiation fields based on the development of bricolage strategic thinking in auditors, it can be expected that the conflict caused by tolerance with the employer
Financial Accounting
Leila Zamanianfar; hossein alidadi; Danial Heidari; Alireza Altafi
Abstract
The purpose of this research is development of Caudillo's theory to appraisal of strengthen governance hegemony levers in Family ownership. In this research, firstly, through a systematic screening process, the levers that strengthen the governance hegemony were determined, and during the stages ...
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The purpose of this research is development of Caudillo's theory to appraisal of strengthen governance hegemony levers in Family ownership. In this research, firstly, through a systematic screening process, the levers that strengthen the governance hegemony were determined, and during the stages of fuzzy analysis, an attempt was made to examine the identified levers in terms of reliability. Then, in order to determine the most favorable analytical phase based on the levers of governance hegemony, from the CV process based on the training method to the evaluation of analyzes FAHP; VIKOR and EDAS. Finally, through the fuzzy analysis of TODIM and using the matrix process, the selection of the most obvious leverage for strengthening the governance hegemony in family-owned companies was carried out. The results in the qualitative part indicate the existence of six levers that strengthen the governance hegemony in family companies, which were determined during the steps of the fuzzy Delphi analysis, and all dimensions were confirmed as reliable. Then, based on the credit check process, it was determined that the most favorable fuzzy analysis based on the participants' scores is the hierarchical fuzzy analysis based on the type of TODIM. The results in the quantitative part showed that, based on the fuzzy basis of TODIM, the most obvious lever for strengthening the governance hegemony in companies with family ownership at the level of Iranian capital market companies is the lack of independence of the board of directors.
Financial Accounting
Kambiz Taghipour; Naghi fazeli; Arezoo Khosaravani
Abstract
The purpose of this study is perspectives of intertextuality in disclosure comprehensive information for stakeholders by the mathematical functions matrix. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory ...
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The purpose of this study is perspectives of intertextuality in disclosure comprehensive information for stakeholders by the mathematical functions matrix. This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models. The present study does not follow one type of research method, but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of collection, this study can be classified as mixed methods approach. The statistical population in the qualitative part was 11 experts in the field of financial management and accounting, and in the qualitative part 30 experience financial managers of capital market companies participated. The result in the qualitative part indicated the existence of 6 factors to evaluate the intertextuality in disclosing comprehensive information functions at the level of the capital market, which was confirmed based on the Delphi analysis. Then, by selecting 2 factors out of the 6 factors identified as the basis of scenario planning, by conducting thematic analysis, 9 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario for the development of the intertextuality function in the disclosure of comprehensive information is the sinusoidal scenario, or in explanatory terms, the operational intertextuality scenario, which can bring the most important consequence of legitimacy, that is, moral legitimacy for the company.
Financial Accounting
Abas Aflatooni; Mohamad Khatiri
Abstract
Recent research has increasingly focused on earnings management through the classification shifting of income statement items. However, domestic studies have only minimally addressed this topic. While international research has extensively examined the impact of the COVID-19 pandemic on earnings management, ...
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Recent research has increasingly focused on earnings management through the classification shifting of income statement items. However, domestic studies have only minimally addressed this topic. While international research has extensively examined the impact of the COVID-19 pandemic on earnings management, there is a notable lack of empirical evidence concerning Iranian firms. This study investigates the presence of earnings management through classification shifting in Iranian firms, comparing the phenomenon during the COVID-19 outbreak with other periods. The analysis utilizes data from 137 firms listed on the Tehran Stock Exchange, covering 2012 to 2023, resulting in 1,644 observations. The models are estimated using the generalized least squares (GLS) approach, controlling for year and industry effects. The findings confirm the existence of earnings management through classification shifting among Iranian firms. Moreover, the results indicate that this practice intensified during the COVID-19 pandemic compared to other years. Robustness tests, which employed different time frames for the pandemic and decile-ranked values for research variables, corroborate the study's main findings.
Ali Rahmani; Ali Shirzad; Marziyeh Nourahmadi
Abstract
This research aims to propose a comprehensive and efficient model for the implementation of direct payment to the final beneficiary in various government departments, and it investigates, designs, and presents it.This model must not only comply with legal requirements, but also include reliable IT infrastructure, ...
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This research aims to propose a comprehensive and efficient model for the implementation of direct payment to the final beneficiary in various government departments, and it investigates, designs, and presents it.This model must not only comply with legal requirements, but also include reliable IT infrastructure, communication systems to manage financial information, and political and cultural support.Therefore, the purpose of this research is to provide a comprehensive and appropriate model to achieve direct payment to beneficiaries based on the surveys and evaluations and the opinion of public sector experts in the period of 2022-2023. After examining the requirements of the direct payment model to the beneficiaries, the first payment model was designed based on the models proposed by the World Bank, the International Monetary Fund, France and Brazil and based on the authors' experience and knowledge of the state of the public sector in Iran. In the next step, a semi-structured interview was conducted with Iranian public sector specialists who were selected using targeted sampling.The findings from the interview were analyzed using thematic analysis. At the end, after summarizing the opinions of the experts, along with presenting the final model for payments and identifying points prone to improvement, suggestions related to the various requirements of the implementation of the direct payment system to the final beneficiary have been presented.The results of this research will provide a transparent and comprehensive model for government payments and executive bodies and will play an effective role in improving the quality of the government's financial system.
Leila Farvizi; Sakineh Sojoodi; Hossein Asgharpour; Jafar Haghighat
Abstract
Previous research have been conducted to establish connections between systematic risk and various accounting and financial variables of companies. Many empirical investigations have employed the classical regression method, which is not without its limitations, notably the need to focus on a limited ...
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Previous research have been conducted to establish connections between systematic risk and various accounting and financial variables of companies. Many empirical investigations have employed the classical regression method, which is not without its limitations, notably the need to focus on a limited number of variables in order to maintain an acceptable level of regression degrees of freedom. In order to address this limitation, the present study employs the Bayesian model averaging method. By analyzing data from 55 companies listed on the Tehran Stock Exchange between 2010 and 2023, this study examines the impact of 58 different financial and accounting variables on the systematic risk of these companies, ultimately identifying the key determinants of systematic risk. The estimation results reveal that, among the investigated variables, five variables exert the greatest influence on systematic risk, with company size ranking first. The average coefficient for this variable is positive. Following closely are asset turnover and operational efficiency, which hold the second and third positions, respectively. The average operating efficiency ratio displays a negative coefficient, while the average asset turnover ratio exhibits a positive coefficient. The fourth determinant is the ratio of long-term debt to equity, which has a positive coefficient. Finally, the fifth explanatory variable is the ratio of the company's market value to the book value of its total assets, exerting a negative effect on systematic risk.
