Management Accounting: 5 (31)

Open Access Article

1 - Role of Management Accounting in prevention of become proletariat of Accounting Profession (The Modernism Heroes of Accounting Profession )
Ferydoon Rahnamay Roodposhti Afshin Ahmadi Louyeh

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that perfo More

Marx and Engels in the book of Communist party Manifest introduces two range of capitalist societies, and for the first time, defines the concept of the proletariat and bourgeois. the proletariat in the literature of policy defined as Community worker stratum that performed commands eae ega af fo and does not use specialized and skills in their work . Management accounting was in the past under the influence and over interference of the managers, and non-expert comments of managers was imposed to management accountants , and managers was not interest to point view of management accountants. Hence in the past time , Management Accountants were the proletariat. With the passage of time and changes in management accounting ٬ managers gone found that Management Accountants are invaluable. Hence the managers using in the current time of the management accountants comments in the guidance and control of business ٬ and as partner of decisions and value creation people . Results of the present study indicates ٬ at the current time ٬ management accountants are not proletariat, and in performing their duties more emphasis on expertise and skill . management accountants at the current time providing strategy and create the highest level of knowledge (wisdom ) for management and they will assist in deciding. Administrators also recognized management accountants status and not interfere in the work management accountants . Including benefits and positive implications of not proletariat of management accountant for accounting professional in the present age, the professional independence and increase the attractiveness and science face of accounting . Manuscript profile

Open Access Article

2 - The safety-related cost engineering in work environments from the management accounting approach and using modern performance measurement Systems
Roya Monem Mozhgan Saeidi

Recently, professional and highly skilled man power is the most valuable possession in any given organization, and that is why it is so essential to prepare a suitable and safe work environment .Then it is most of the importance to be focused on cost engineering in safe More

Recently, professional and highly skilled man power is the most valuable possession in any given organization, and that is why it is so essential to prepare a suitable and safe work environment .Then it is most of the importance to be focused on cost engineering in safety aspects, through benefit-to-cost opinion and consequently a logic and effective measurement of performance .Accordingly, this article is focused on safety cost measuring systems and designing cost evaluating routines, also how to use these kinds of information in decision- making and performance measurement system in organizations .Cost evaluating, is the main method uses to assessment the safety related costs in work environment, which calculate the cost of every single damage (cost per injury) or an overall cost of an accident. However, management accounting must treat some non-monetory aspects as well, the concepts like how much safe the staff do feel and how to increase the safety in general. In safety related investments, although the costs are known, the assessment of monetary value of the benefits is too difficult, and then using the modern performance measurement methods like Balanced Scorecard approach is necessary .The article also has a glance on the ability of commencing the peculiar management accounting methods oriented in safety decision making and using them in improvement the conventional routines. These methods are Balanced Scorecard approach the payback period and benefit-to-cost analysis. The valuing of human life also argues with in benefit-to-cost analysis . Manuscript profile

Open Access Article

3 - Opacity, Financial information Synchronicity and Stock Crash risk
Maryam Davallou

This paper is aimed to investigate the relation between opacity, synchronicity and crash risk. It is expected opacity represent lower firm specific information and resulted in higher synchronicity and crash risk. In order to this aim, a sample composed of listed firms i More

This paper is aimed to investigate the relation between opacity, synchronicity and crash risk. It is expected opacity represent lower firm specific information and resulted in higher synchronicity and crash risk. In order to this aim, a sample composed of listed firms in Tehran Stock Exchange during 1381 to 1393 is examined. To investigate above relations, methods including logistic, panel data and Fama-Macbethregressions are used. The research findings confirm that crash cannot be attributed to opacity. Lack of relation between opacity and jump is recognized. Also, it cannot be claimed that opacity result in lower firm specific information and higher synchronicity. Latter findings are not sensitive to synchronicity and crash measures. Manuscript profile

Open Access Article

4 - Disclosure Quality and Economic Consequences of Accounting Information
Roya Darabi Hassan Chenari Bouket Marjan Mahmoodi Khatami

The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period More

The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period 1393-1389 were collected. The study follows research Nikoomaram et al and (2014) Elzahar et al (2015), Economic consequences of accounting information through criteria to Tobin’s Q and cost of equity has been used. The results of the study showed that significant negative relationship disclosure quality and economic consequences of accounting information. In other words, to improve the disclosure quality, Economic consequences of accounting information is reduced. Manuscript profile

Open Access Article

5 - The Effect of Information Transparency on the Relationship Between Tax Avoidance and Firm Value
Niloofar Abedi Mehdi Safari Gerayli

The present study is concerned with exploring the relationship between tax avoidance and firm value and investigating the moderating effect of information transparency on this relationship. Therefore, Bookkeeping Tax Difference (BTD) and Tobin's Q ratio are used to meas More

The present study is concerned with exploring the relationship between tax avoidance and firm value and investigating the moderating effect of information transparency on this relationship. Therefore, Bookkeeping Tax Difference (BTD) and Tobin's Q ratio are used to measure the tax avoidance. The research hypotheses are designed based on the data collected form a sample of 94 companies listed in Tehran Stock Exchange for the period 2011-2014 and then tested using multiple regression model on panel data. The results indicate that tax avoidance can cause a reduction in firm value. Moreover, the findings suggest that information transparency moderates the negative effect of tax avoidance on firm value. The results of this study not only fill the void of research in this area, but also assist investors, tax authorities and other stakeholders to decide on accounting information Manuscript profile

Open Access Article

6 - Customer-base Concentration and Firm Performance
Somayeh Rahmani Reza Gholami Jamkarani

In this study relationship between customer-base concentration and company's performance is examined by three criteria namely financial (return on asset), economic (refined economic value added) and operational (inventory turnover ratio). Customer-base concentration is More

In this study relationship between customer-base concentration and company's performance is examined by three criteria namely financial (return on asset), economic (refined economic value added) and operational (inventory turnover ratio). Customer-base concentration is defined as factor to reduce selling cost including cost to attract customer and improve customer's performance. For this purpose, multivariate regression model is estimated for panel data. Intended data are collected from 104 companies accepted in Tehran stock exchange during 1386- 1393. The result of current study represents meaningfully negative relationship between customer-base concentration and financial performance with criterion of return on asset. Also it shows lack of meaningful relationship between customer-base concentration and economic performance with criterion of refined economic value added and operational performance (function) with criterion of inventory turnover ratio. Manuscript profile

Open Access Article

7 - The required use of Activity-Based Management (ABC) in the engineering cost banking systems
Seyed Erfan Razavi Mohamad Parvizi Ali Abbasifard

Compete to improve the quality of products and services, the fate of all industries and institutions service marks. Many investigations in connection with improving the quality and variety of products and factors affecting it have been done, but less to credit instituti More

Compete to improve the quality of products and services, the fate of all industries and institutions service marks. Many investigations in connection with improving the quality and variety of products and factors affecting it have been done, but less to credit institutions has been taken. Iran's banking system and credit institutions, as the majority of them deal with financial centers today are faced with many challenges. The presence of private banks, foreign banks Whispers activities as well as Iran's joining the World Trade Organization, the need to change attitudes in terms of providing services has become a necessity. Its requirement that requires a variety of strategies to achieve them by the above-mentioned challenges to overcome.Basically, information systems, banks and financial institutions to provide financial statements for external and external financial reporting are designed and Banking Activities in the profit and loss statement based on traditional methods of cost calculation and management is provided But information on the cost of specific activities or cost of each service and product separately and will not be accurate. Today, with the growing complexity and diversification of banking activities, understand the complexities and its Impact on costs and resources is important Banking has produced and offered to our customers It is necessary that the cost of all these services informed so that they can assess their benefits and costs.The activity and service and provide detailed information about the cost of each action And services required to design and use of an appropriate system management or properly allocate costs to activities and services. In this paper, failure of traditional methods Activity-Based Management (ABM) to illustrate, Then define Activity-Based Management System And continue to pay the required use of this type of management system in the bank. Manuscript profile

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