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 of fuzzy ...
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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.
