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
The Design of the Internal Audit implementation Model in the Iranian Public Sector Institutions

Jafar Babajani; Farrokh Barzideh; Vahid Mohammadrezakhani

Volume 20, Issue 77 , May 2023, Pages 1-35


  Public Sector Internal Audit, by delivering reliable and consulting services in line with improvement and eliminate challenges can support organizations to achieve goals and provide better services. The purpose of this study is to provide a model for the establishment of internal audit in the public ...  Read More

Accounting and various aspects of finance
Investigating Performance-based Budgeting and Performance Control in Iran's Executive Apparatus Using Balanced Scorecard Technique

Mohammad Namazi; Amin Nazemi; Navid Reza Namazi; Esmail Moazzeni

Volume 20, Issue 77 , May 2023, Pages 37-72


  In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive ...  Read More

Accounting report
Presenting a Framework for Earnings Forecasts Reporting in the Iranian Capital Market

Mohammad Javad Salimi; Ghassem blue; Maghsoud Amiri; Hamed Zakeri

Volume 20, Issue 77 , May 2023, Pages 73-106


  The earnings forecasts report is considered as one of the most important and effective reports in investors' decision-making. The purpose of this study is to present an earnings forecasts reporting framework in Iran's capital market. To achieve this research goal, the earnings forecasts reporting framework ...  Read More

Accounting and various aspects of finance
Modeling the long-term performance of IPOs

Javad Shekakhah; Iraj Asghari

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


  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

Financial Accounting
Identifying Challenges to the Public Financial Management System

Mohammad ali Karimi; Gholamreza Kordestani; . Kumars Biglar

Volume 20, Issue 77 , May 2023, Pages 141-182


  The public financial management system in developing countries faces ongoing challenges. These challenges include ensuring the compatibility of budget planning and discipline with macroeconomics, resource allocation in accordance with poverty reduction strategies, and effectively implementing programs ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Social Responsibility and Earnings Management in Banks through Emphasis on the Moderating Role of CEO Power

Saman Mohammadi; Zahra Oryaie; Ali Naderi

Volume 20, Issue 77 , May 2023, Pages 183-218


  Considering the impact of CEO Power on a bank’s performance, CEOs can play a role in social responsibility and earnings management. Given that earnings management in banks can have various effects on other industries and the overall economy, banks tend to practice earnings management more frequently ...  Read More

Accounting and various aspects of finance
Public Sector Scorecard, Effectiveness of Accounting Information Systems and Sustainable Performance in Public Sector (Case Study: Government Offices in Bushehr City)

Gharibe Esmailikia; Raha Mohtasham

Volume 20, Issue 77 , May 2023, Pages 219-259


  In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard, the importance of achieving sustainable performance has doubled. The effectiveness of the accounting information system in public sector institutions plays an important role in achieving ...  Read More