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.
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.
Seyyed Hossein Noorhosseini Niyaki; Mehdi Meshki Miavaghi; Soghra Barari Nokashti
Abstract
This study was conducted with the aim of evaluating factors related to agency theory, shortcomings of government, consequences of critical theory maturity and the quality of social benefits in Management Accounting. The Foundation's data theory method was used to present a model regarding the maturity ...
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This study was conducted with the aim of evaluating factors related to agency theory, shortcomings of government, consequences of critical theory maturity and the quality of social benefits in Management Accounting. The Foundation's data theory method was used to present a model regarding the maturity of critical accounting and the quality of social importance, emphasizing the role of representation theory through interviews with 33 experts. The after of screening factors was used from fuzzy Delphi method for prioritization. The results showed that among the representation of government shortcomings and agency issues, the indicators related to the shortcomings of the government and representation issues are in the first and second places with the values of (0.915) and (0.908), respectively. Among the consequential factors, the factors related to information benefits, accounting system benefits, and social benefits are in the first to third place with the values of (0.932), (0.931), and (0.860), respectively.
Zahra Masoumi Bilondi; Maryam Sadat Tabatabaeian; Nasrin Yousefzadeh
Abstract
In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy ...
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In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy of internal audit processes. This study aimed to explore the challenges, barriers, and solutions for IT integration into the internal auditing process of companies listed on the Tehran Stock Exchange. A qualitative approach was adopted, and the required data was collected in 2024 from interviews with 18 internal audit experts. To analyze the data, thematic analysis was performed using MAXQDA software. The findings revealed that the primary challenges and barriers to IT integration in internal auditing were organizational limitations, technical constraints, auditors' perceived barriers, and their insufficient training. To address the aforementioned gap, the following solutions were proposed: promoting IT adoption culture, organizational commitment to accepting and implementing new technologies, providing required infrastructure, and reinforcing employees’ training and skills in the IT field.
Pouyan Mohammadi; hamideh asnaashari; MohammadHosien SafarZade
Abstract
The purpose of financial reporting is to present commercial and economic realities. Hiding these facts can lead to a chain of negative consequences for investors, lenders, customers, suppliers and employees. Meanwhile, there is a growing concern on the complexities involved in financial reporting. To ...
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The purpose of financial reporting is to present commercial and economic realities. Hiding these facts can lead to a chain of negative consequences for investors, lenders, customers, suppliers and employees. Meanwhile, there is a growing concern on the complexities involved in financial reporting. To this end, the present study set out to explain the complexity pattern of financial reporting drawing upon qualitative and grounded theory approaches. The statistical population of the research included experts in the field of financial reporting. using a targeted sampling approach, 26 experts in the field of financial reporting including financial managers, audit committees Chairs, managers of investment funds, partners of audit institutions and Credit managers of banks were selected as participants in the research. The data of the research were collected using the semi-structured interviews. The findings pointed to the complexity of financial reporting as encompassing 12 causes: Understanding the concept of complexity, preparers' knowledge, the company's capital structure, cooperation between institutions, the standard-setting body, the legislative body, the accounting standards, the structure of internal controls, the company's financial position, the company's board of directors, the auditors' skill and the user's ability to identify it as causal conditions. Then according to the contextual conditions (Macro, industry, company and reporting structure) and intervening conditions (the informing, characteristics of Chief financial officer, macro factors and new technologies), several strategies (Appropriate report format, appropriate standardization, application of laws and regulations, and empowerment of human resources and control structure), were developed Afterwards, the consequences including The outcomes of macroeconomic
Marzieh Poursaedi; Mahmood Hematfar; , Seyed Enayatallah Alavi; Roya Nasirzadeh
Abstract
The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic ...
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The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic algorithm in the first place and choose the technical parameters of the artificial neural network in the second place, based on the time data from 2013 to 2022, through several stages. Then, by developing a diagnostic model based on two test and control scales, innovative algorithms that have the highest accuracy coefficients in predicting the accuracy of financial fraud should be investigated at the level of capital market companies. Therefore, based on the systematic sampling process, 95 stock exchange companies were selected, so that based on 950 observations (company-year), the distance between companies with financial health and companies with the possibility of financial fraud was determined through decimalization and the companies placed in the deciles with financial fraud should be examined through the parameters of the artificial neural network's usefulness. The results of the study showed that the unsupervised learning algorithm, which includes a set of evaluation parameters based on meta-heuristic algorithm, has higher accuracy of predictions based on the fulfilled data. Also, the results of predicting the financial frauds of decimated companies based on two selected algorithms, genetic and bee colony, show that the bee colony algorithm has a higher accuracy factor in predicting the probability of fraud of the investigated companies.
Farzaneh Pourmahdi Borujeni; Bahareh Banitalebi Dehkordi; Hamid Reza Jafari Dehkordi
Abstract
The purpose of this based on two analytical bases, in the first place, is to identify the areas of hegemonic powerism spread in audit institutions to provide a paradigmatic theoretical framework and in the second place, the evaluation of the results of the phenomenon of hegemonic powerism in the structure ...
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The purpose of this based on two analytical bases, in the first place, is to identify the areas of hegemonic powerism spread in audit institutions to provide a paradigmatic theoretical framework and in the second place, the evaluation of the results of the phenomenon of hegemonic powerism in the structure of audit institutions is to determine the most central result that reduces the quality of auditors' working life. The methodology of this qualitative study is based on inductive philosophy. It is considered exploratory in terms of purpose and developmental in terms of result. The data collection tool was interview and the participants of this study were experts in accounting knowledge at the university level. The results of the qualitative phase of the study during 13 interviews show the identification of 426 open codes, 46 themes, 14 components (axis) and 8 main categories in the process of ground theory. The results of the quantitative phase of the study also showed that the most central outcome arising from the spread of hegemonic authoritarianism in audit institutions is the emergence of work-family conflicts among auditors. This is a telling result of the problem that the spread of the dominant hegemonic powerism in audit institutions leads the way of interaction of partners with auditors strongly towards conflict and with the reduction of job motivations, which can affect the quality of auditors' professional life.
Amir Hajizadeh Amini; Seyed Abbas Burhani; Mojgan Safa
Abstract
The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the ...
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The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the areas of facilitating the processes of implementing tokenization in the context of the cloud accounting platform. Then, by conducting a Delphi analysis, the evaluation of the theoretical consensus limit based on the generalization of the core components and propositional themes to the study platform was carried out, so that after that it is possible to generalize the core themes and components to the study platform, and through the fuzzy network analysis, the most effective component was first And secondly, the most important content of a proposition should be selected at the level of capital market companies. The results in the qualitative section during 12 interviews and the creation of 284 open codes indicate the identification of three categories; It has six components and thirty one propositional themes. Then, through Delphi analysis, six propositional themes were eliminated in two rounds, and a total of twenty-five propositional themes along with six core components were used for fuzzy network analysis. The results of the fuzzy network analysis were firstly determined, the two components of security support and cyber support are more effective in the implementation of tokenization in order to improve the security of cloud accounts of capital market companies.
Tayebeh Gharibi; Naamat Rostami Mazouei; Azar Moslemi; Masoud Tahernia
Abstract
The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative ...
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The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative and quantitative part, first seeks to provide a theoretical framework based on the approach of Glazer (1992) in the process of ground theory and Secondly, in order to determine the most effective central component of digital assets accounting implementation, the interpretive ranking process is also used. The results of the qualitative part of the study during the 12 interviews conducted indicate the identification of 4 categories, 5 components and 25 conceptual themes, which provided the theoretical framework of the investigated phenomenon by confirming the reliability of the main axes of the study through Delphi analysis. The results of the quantitative part of the study also showed that the central component of compliance with the internal controls of digital assets "J4" is the most important mechanism for implementing the accounting of digital assets in the context of capital market companies, which can strengthen the information capacities of users.
Mahdi Saghafi; Azam Pouryousof; Fatemeh Dastgerdi
Abstract
The aim of the present research is to examine the impact of the heterogeneity of knowledge among board members on the Optimistic tone of explanatory reports, as well as to investigate the mediating role of earnings management in this relationship In fact, it is expected that differences in the characteristics ...
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The aim of the present research is to examine the impact of the heterogeneity of knowledge among board members on the Optimistic tone of explanatory reports, as well as to investigate the mediating role of earnings management in this relationship In fact, it is expected that differences in the characteristics of the management team of a company may influence the quality of both quantitative and qualitative financial reports To test the research hypotheses, panel data from 125 companies listed on the stock exchange over a 9-year period (from 2014 to 2021) were used The estimation of the research models using multivariate regression shows that the heterogeneity of managers' knowledge positively and significantly affects the Optimistic tone of explanatory reports, and earnings management also has a positive and significant impact on the Optimistic tone of managers' explanatory reports Ultimately, earnings management can play a mediating role in the relationship between the heterogeneity of managers' knowledge and the Optimistic tone of explanatory reports The results of this study provide a different perspective on the role of the executive management team in companies and offer valuable insights for the existing literature on the strategic leadership role of senior managers and the disclosure of annual board reports
Ebrahim Madanpisheh; Mohammadreza Abdoli; Maryam Shahri; Mehdi Safari Gerayli; Hasan Valiyan
Abstract
This study attempts to create a management accounting framework with a Six Sigma approach and evaluate the identified dimensions. The method used in this research is grounded theory in the qualitative phase and evaluating the identified dimensions in the quantitative phase. The study's questioning period ...
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This study attempts to create a management accounting framework with a Six Sigma approach and evaluate the identified dimensions. The method used in this research is grounded theory in the qualitative phase and evaluating the identified dimensions in the quantitative phase. The study's questioning period was also conducted over a period of 6 months, and the tools used were interviews and questionnaires. In this study, first, scholars in the field of management accounting participated through interviews, then specialized members of Tehran Stock Exchange companies commented on the evaluation of the identified dimensions. The results in the qualitative section have led to the creation of an octagonal theoretical framework that interprets the central phenomenon of the study. Also, in the second phase of the study, the most central criterion identified for the study phenomenon, namely the profit analysis criterion, was selected. The results obtained can develop the level of analytical technicality regarding the functions of corporate accountability to stakeholders.
Abdolrasoul Rahmanian Koushkaki; Sohrab Vahdan Asl
Abstract
The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical ...
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The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 141 Firms were selected as the research sample and were studied in a 10-year period between 2014 and 2023. The findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt.Investing in fixed assets does not affect the relationship between social responsibility and debt financing, but financial performance has an inverse and significant effect on the relationship between social responsibility and debt financing. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely.
1. Introduction
Companies and economic institutions need appropriate and timely financing to invest and repay debts and increase working capital. Financial managers are always trying to increase the value of the company by inventing new financing methods.to be determined. Companies don't just use one type of resource, they try to use multiple resources to implement their plans and issues. Various factors can affect access through debt. Corporate social responsibility is one of the important issues that can affect the company's financing process, and it has been expressed as the process of creating wealth, promoting the company's competitive advantage, and maximizing the value of wealth and benefits created for the society, which generally considers the commitment and attention of the business to the quality of life of employees, customers, the local community, and the whole society in order to develop a sustainable economy.
2. Literature Review
Debt financing is a more desirable solution for financing due to tax savings and its lower rate compared to the expected returns of shareholders, but what is important for creditors is its repayment ability (Ebrahimi et al., 2019). The organization should always consider itself a part of the society and have a sense of responsibility towards the society and in order to improve the public welfare, employees, etc. to work independently of the direct interests of the company. The company's social responsibility focuses on important issues such as ethics, environment, security, education, human rights, etc. (Kordestani et al., 2018). Companies that have higher social responsibility can in fact be a high guarantee for the repayment of the company's debt, a guarantee for the proper functioning of the company, a guarantee for the absence of managers' behavioral biases, and a guarantee for the provision of correct information by managers to the capital market, which can increase the access of companies in financing through debt (Oyar et al., 2024). Therefore, according to the above, the first hypothesis of the present study is as follows:
H1: Social responsibility affects access to financing through debt.
Financial performance is an objective measure of how much an organization has used its assets to generate revenue. The financial performance of a company is one of the most important indicators for evaluating its performance and the degree of achievement of predetermined goals (Rahimian et al., 2013). Financial performance somehow indicates the efficiency or inefficiency of the company, so it can affect the opinions of investors and creditors in order to guarantee the company's performance. Therefore, according to the above, the second hypothesis of the present study is as follows:
H2: Investment in fixed assets affects the relationship between social responsibility and access to financing through debt.
One of the fundamental variables affecting the future status of the performance of companies and consequently the return on the shares of companies is the amount of investment of companies in fixed assets, which can pave the way for achieving the desired return in the future, or due to the tolerance of more risk on the company's financial position as a result of more investment, it reduces the company's power to maintain the current return and its growth in the future periods. In the long run, it also leads to a decrease in the company's efficiency and performance (Oyar et al., 2024). Therefore, according to the above, the third hypothesis of the present study is as follows:
H3:Financial performance affects the relationship between social responsibility and access to financing through debt.
3. Methodology
The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical population studied in this study is all companies listed in the Tehran Stock Exchange and the period under study is from 2014 to 2023. In this study, the systematic elimination method has been used to reach the sample, and 141 companies have been selected as the research sample. Data analysis was done using the combined data method and the data panel approach and using Eviews 12 software to test the hypotheses.
4. Results
The findings of testing the research hypotheses showed that there is a direct and significant effect between social responsibility and financing through debt . Investment in fixed assets does not affect the relationship between social responsibility and financing through debt, but financial performance has an inverse and significant effect on the relationship between social responsibility and financing through debt. By adhering to social responsibilities and respecting the rights of stakeholders and society, company managers can easily enjoy external financing by gaining a better image. Also, obtaining a higher social rank can show the company's image for investors more securely.
5. Discussion
The results showed that corporate social responsibility directly affects financing through debt. In fact, when companies adhere to the principles and responsibilities that they have in the social field, those who want to work with the company on credit will have a more favorable environment for paying their debts, and this can increase the access of companies to financing from the The way of debt is simplified. One of the fundamental variables affecting the future status of companies' performance and consequently the return on companies' stocks is the amount of companies' investment in fixed assets, which can pave the way for achieving desirable returns in the future, or due to bearing more risk on the company's financial position as a result of more investment, it can reduce the company's ability to maintain its current return and its growth in future periods. Investing in fixed assets should be effective in financing through debt because such assets have the characteristic of collateralization, but the results showed that this feature has no effect on the relationship between social responsibility and financing through debt. Financial performance indicates the overall performance of the company and the amount of profitability derived from expenses and assets. Weaken the relationship between social responsibility and financing through debt. In fact, it can be interpreted that financial performance affects the relationship between social responsibility and debt financing.
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