List of Articles Seyed hossein Ahmadi Langari

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  1 - The Effect of Management Control System on Unethical Behaviors
  Seyed Hossein Ahmadi Langari Mansour Garkaz
  The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formula More

  The purpose of the present research is to review the effect of management control system (MCS) on unethical behaviors. The current study aims to validate the theoretical model of the study of Langevin and Mendoza (2012) and also theoretically test the hypothesis formulated by the authors, although not experimentally tested yet. Therefore, the following research question is explored in the present study: Which aspects of MCS presented by Langevin and Mendoza (20102) increase organizational justice and decrease unethical behaviors of managers? In this regard, a questionnaire was distributed among the senior and middle managers of active corporations in the stock exchange from April 2021 to May 2021. According to a survey research plan including a questionnaire from Louisiana Klein et al., completed by 114 participants, the relationship between research variables and the hypothesis presented by Langevin and Mendoza (2012) was reviewed and the data was analyzed using PLS Smart software/version 3. The results obtained from modeling the structural equations show that participation in setting the goals can increase perception of procedural justice; it means that participation in setting fair purposes is taken into account but this issue does not have a close relation to the managers’ reward. Thus, ignoring uncontrolled aspects by the managers in performance assessment does not lead to the perception of procedural and distributive justice. Manuscript profile
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  2 - The Effect of Social Relations on Trust Building upon Management Accounting Information Systems
  Seyed hossein Ahmadi Langari Ali Khozein
  Purpose: Reaching the highest level of information in order to increase the social level of trust upon management accounting information systems can be acquired using smart tools. The purpose of the present study is to review the effect of socialization objectives (fame More

  Purpose: Reaching the highest level of information in order to increase the social level of trust upon management accounting information systems can be acquired using smart tools. The purpose of the present study is to review the effect of socialization objectives (fame and information back up), socialization policies (reward, common norms, and credit), and sociable people (Intimacy and common interests) in management accounting information systems. Methods: In order to study the relationship between the research variables, 3 hypotheses were proposed. After distributing a questionnaire among senior and junior managers of corporations in the industrial townships of Sari, 158 respondents completed that within a time period from January to February 2022. The data were analyzed using SPSS. Results: A significant relationship between socialization objectives in management accounting information system was rejected while it was confirmed that there is a significant relation between socialization policies and sociable people in management accounting information system. The results showed that policies and aspects of sociable people have a positive impact on their trust upon others' advice. Conclusions: Various classifications including synergy and replacement relation among subcategories of socialization trust on the advice of managers. Management accounting information system enables the managers to cooperate in mutual interaction with the workers who have common interests. Manuscript profile
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  3 - The Effect of Accounting Ethics on Multiple Ethical Frameworks
  Seyed hossein Ahmadi Langari Mansour Garkaz
  10.22034/sebaa.2023.704613
  Purpose: The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making.Method: This practical research is a descriptive survey. The data collection tool was a ques More

  Purpose: The purpose of the present study is to enhance understanding of ethical frameworks and professional behavioral codes as well as how to use them in moral decision making.Method: This practical research is a descriptive survey. The data collection tool was a questionnaire and the population under study were higher education students at universities in the province of Golestan from October to November 2021. 239 questionnaires were received from the population under study. First, the data were recorded in Excel and then, the relation between variables of the two hypotheses were analyzed by Smart PLS (version 3) and structural equation models.Results: Regulations of the American Institute of Certified Public Accountants and the International Ethics Standards Board for Accountants, as professional codes for accountants, and Cheating Diamond, as decision making power of the accountants, are significantly effective in multiple ethical frameworks of accounting.Conclusion: In the accounting profession, moral issues are of great importance so that sensitivity level to active groups in this field, from the view of ethical and professional-behavioral codes, is doubled. Mutual relationship between society and profession creates a condition that should inevitably be obedient to accurate regulations to raise awareness of both groups to each other's rights. Since accountants are more exposed to professional codes and frameworks, they should behave as if they are observing global ethical laws. Therefore, accountants are obliged to obey some basic principles such as honesty, objectivity, professional qualification, required accuracy, confidentiality, and professional behavior.  Manuscript profile