List of Articles Open Access Article Abstract Page Full-Text 1 - Optimization of costs, time and transportation system's reliability in a four-echelon supply chain network; using mixed integer linear programming Poriya Mohammadzadeh-Sagha Ahmad Ebrahimi maryam lotfi Open Access Article Abstract Page Full-Text 2 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi Open Access Article Abstract Page Full-Text 3 - The Effectiveness of Corporate Governance Dimensions on the Relationship between Social Responsibility and Tax Justice Abbas Allahyari Zahra Pourzamani Taghi Torabi Open Access Article Abstract Page Full-Text 4 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi Open Access Article Abstract Page Full-Text 5 - Evolution management accounting tools; the solution to reduce the ominous shadow opportunistic restatements Ali Sayadi Somar Khadijeh Nasri Farshad Sabzalipoor Open Access Article Abstract Page Full-Text 6 - The effects of social change on accounting development Maryam Karami Ghale Seyedi Allahkaram Salehi Open Access Article Abstract Page Full-Text 7 - The Impact of Corporate Governance’s Mechanisms on the Relationship of Managerial Ability and Created Shareholders Value Younes Badavar Nahandi Nesa Heshmat Open Access Article Abstract Page Full-Text 8 - The Effects of Corporate Governance on financial soundness of Iran commercial banks Hamid Tabaiezade Fesharaki mohammad Ebrahim MohammadPour Zarandi Mehrzad Minouei Open Access Article Abstract Page Full-Text 9 - Future Studies in Management Accounting from the Perspective of Science and Information Technology Jafar Babajani Farrokh Barzideh Abdolkhalegh Khonaka