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    • List of Articles Account

      • Open Access Article
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        1 - Contingent Performance Assessment Measures Design Based on Futurology: A Theoretical Approach
        ali akbar nonahal nahr fereydoon rahnama roodposhti
      • Open Access Article
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        2 - Entrepreneurship development in higher education on the horizon of 1440 with a social responsibility and futures research approach
        vahidreza mirabi mahboubeh porgoo Hamideh Reshadatjoo hossein vazifehdoust
        10.30495/jmfr.2022.65043.2618
      • Open Access Article
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        3 - Specification and Development a Model for Estimating of Accounting Conservatism in Iran
        H. Nikoomaram B. Banimahd
      • Open Access Article
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        4 - Presenting an integrated comprehensive model for accounting system of human resources
        جواد Jassbi هاشم Nikoumaram
      • Open Access Article
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        5 - Voluntary Disclosure in Financial Reporting: A Review of Theories and Researches
        R. Royaee B. Banimahd
      • Open Access Article
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        6 - Management Accounting Systems, Just-in-time Manufacturing and Return on Investment
        F. Rahnema Rodposhti
      • Open Access Article
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        7 - Investingation of Inflation Accounting Information Disclosuring Influenece on Stock Price
        رضا Shabahang M.R Setayesh
      • Open Access Article
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        8 - Investigating of the effect of Iran Accounting Standards on Earnings response coefficient
        Mohamad Reza Shoorvarzy Afsaneh Afrouzmanesh
      • Open Access Article
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        9 - Presentation a Model for Accountability Managers in Higher Education System of Iran.
        A. TaghiPourZahir T. Safaei
      • Open Access Article
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        10 - Accounting Conservatism and Debt
        B. Banimahd
      • Open Access Article
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        11 - Auditing management
        امیر Mosavi
      • Open Access Article
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        12 - Analysis of the impact of public accountability on the policy of promoting administrative health and organizational transparency in the public sector (Case study: Ministry of Industry, Mine and Trade of the Islamic Republic of Iran)
        جواد معدنی mahsa salehi Mohammadreza Abdollahi
      • Open Access Article
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        13 - Investigating and measuring the factors affecting the level of accountability in urban management based on the good governance model (Case study; Municipality of Tehran 6th district)
        vahid araei abolfazl ghasemi
      • Open Access Article
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        14 - Developing a Compound Pattern for Entrepreneurial Government and Good Governance and Providing Implemention Method in of Islamic Republic of Iran
        hadi abolfathi masoud pourkiani mozhgan derakhshan navid fathi rad
      • Open Access Article
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        15 - The effect of foreign exchange policies to reduce the current account deficit (with emphasis on the financial crisis of 2008)
        Samira Najafi Estamal Seyed Shamseddin Hosseini Abbas memarnejad Farhad Ghaffari
        10.30495/ijpa.2022.68048.10938
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        16 - Developing a model for accountability and control on bureaucracy in rule of Imam Ali: Bureaucracy‐Democracy relation approach
        محمد ذاکری اسماعیل اسدی هادی لطفی
      • Open Access Article
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        17 - Evaluate the Accountability System in Islamic Azad University
        Ali Kargar Zanjani Abolhasan Faghihi Reza Najafbeyghi
      • Open Access Article
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        18 - Investigating the Effect of Accountability on Public Trust and in Political Trust (case study: Iranian Public Organizations)
        Hormat Asghari Esmail Assadi
      • Open Access Article
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        19 - The optimal method of international payment based on corporate banking and the role of entrepreneurs based on the social marketing approach
        Mojtaba Bayat Ahmad Sardari naser azad Abdollah Naami
      • Open Access Article
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        20 - Study the Functions Status of the Press in Promoting of the Public Accountability
        Mehrdad Matani
      • Open Access Article
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        21 - Future Research of Capital Market Influenced by The Accounting of Digital Assets: Matrix Scenario
        Tayebeh Gharibi Naamat Rostami Mazooee Azar Moslemi Masood Tahheri Nia
        https://doi.org/10.82335/jfksa.2025.801759
      • Open Access Article
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        22 - The relationship between Conditional conservatism of accounting and The Stock Price Crash Risk
        Omid Farhad Touski Rahman doostian
      • Open Access Article
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        23 - Extraction of a Mathematical Capital Asset Pricing Model within the Framework of Mental Accounting
        Mohammadreza Ola Hashem Nikoomaram Azita Jahanshad Zahra Pourzamani
      • Open Access Article
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        24 - Investigating the effect of investor sentiment on the expected earnings growth rate
        M. Baharmoghaddam Omid Pourhidari Hossein Jokar
      • Open Access Article
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        25 - Credit Risk Modeling of Bank's Credit Portfolio (Case Study: Refah Bank)
        Mohammad Saeed Haidary Seyed Babak Ebrahimi Negin Mohebbi
      • Open Access Article
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        26 - Forensic Accounting Paradigm in Changing Approach to Risk Disclosure of Capital Market Firms: Development of Homology Theory to Symbolize Investors Perception
        MohammadHossein Labibzadeh Rezvan Hejazi allahkaram salehi Farshin Hormozi
      • Open Access Article
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        27 - Economies of Scale based on Theory of Constraints in Banks
        S. Mojtaba Salehi Mohammad hamed Khanmohammadi
      • Open Access Article
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        28 - Proposing a role model of accounting obligations in companies accepted in Tehran stock exchange relying on critical financial knowledge
        re مظفری Mohammad Reza Pourali mahmood samadi سیدفخرالدبن فخرحسینی
        10.30495/jfksa.2023.23066
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        29 - The Investigation of Relationship between Earnings Management and Corporate Financial Failure in Tehran Stock Exchange
        زهرا پورزمانی مهدی پویان راد
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        30 - Explaining the Model of Mental Accounting for the Selection of Portfolios of Shares of Companies in the Tehran Stock Exchange with Investment Horizon Approach
        Hasan Valiyan MohammadReza Abdoli Mehdi Safari Gerayli Jafar Ghilichli
      • Open Access Article
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        31 - The Association Between Various Earnings, Cash Flaws as Performance Measures and Return Stock
        Bahman Banimahd Masomeh Sadat Rasouli
      • Open Access Article
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        32 - Liquidity Risk Management of Firms in Accordance with Sharia Through Private Deposit Funds
        Ali Rahneshin
      • Open Access Article
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        33 - Evaluation of the optimal portfolio using accounting criteria using multi-criteria decision criteria under conditions of uncertainty in the Iranian capital market
        Kamran Taghizadeh allahkaram salehi saber Mullah Alizadeh zovardehi Ali Mahmoodirad
        10.30495/jfksa.2021.19256
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        34 - A comparison of fundamental and historical beta in assessment of systematic risk Evidence from Tehran Security Exchange
        Hasan Ghalibaf Asl Sahar Salmalian محمود پاکباز کتج
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        35 - Electronic Banking Industry and Accountability (Case of Study: Employees of Refah Bank)
        Mohammad Zaman Mohammadi Raeesi Soroush Fathi
      • Open Access Article
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        36 - Presenting an Executive Sustainable Development Model Based on the Corporate Social Responsibility (CSR) and Green Management with Accountability in Executive Organizations
        Nasim Minaei Masoud Pourkiani Mohsen Zayandehroody Ayyoub Sheikhy
      • Open Access Article
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        37 - Corporate Social Responsibility and Financial Reporting Quality
        yaser abbasabadi
        10.30495/ijfaes.2023.22593
      • Open Access Article
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        38 - Designing a labor Relations Model with a Human Resource Accounting Approach (Study Case: Universities of Medical Sciences)
        Fatemeh Laali karamollah daneshfard Shahrzad Tayaran
      • Open Access Article
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        39 - Investigating the Effect of Auditors' Behavior Biases on Decision Making and Errors within Capital Market, with Emphasis on Auditor's Personal and General Characteristics
        bakhtyar ashrafi zohre hajiha reza tehrani
      • Open Access Article
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        40 - Ethical Challenges in Accounting: an Indian Case
        vineet chouhan Nader Naghshbandi
      • Open Access Article
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        41 - The Model of Virtue in Health Area Accounting with Emphasis on the Mediating Role of Ethical Development
        babak amani dadgar Younes Badavar Nahandi mehdi zeynali
      • Open Access Article
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        42 - The Relationship between Islamic-Iranian Management and Human Resource Development with the Mediation Role of Meritocracy and Accountability (Case Study: State Hospitals and Medical Centers of West Azerbaijan Province)
        Masoud Ghahremani Behrouz Behrouz Osmanzadeh
      • Open Access Article
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        43 - Comparing Earnings Management in Germany and the USA
        Taufiq Arifin Indra Kusuma
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        44 - Reform in Accounting Standards: Evidence from Saudi Arabia
        Jamal Barzegari Khanagha
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        45 - IFRS or IFRS-Based Domestic Standards: Implications for China’s Future Accounting System
        Muhammad Umar Draz
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        46 - Cultural Relativism in Earnings Management
        R. Riahi A. Omri
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        47 - Evaluation of the Effective Factors on Relational Marketing in Mature Buyer – seller Relationships in Bahman Diesel Company
        S. K. Nourbakhsh L. Pashang
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        48 - Analyzing the Role of Social Responsibility on the Relationship between Creative Accounting and Financial Reporting Quality
        Mohsen Imeni Seyed Reza Seyed Nezhad Fahim
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        49 - Investigating the impact of strategic management accounting on the performance of the accounting information system with the role of moderator of the requirements of the corporate governance system
        Hassan Kordani Mehdi Khalil pour javad ramezani Seyed Javad Ebrahimian Ali Fallah
      • Open Access Article
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        50 - Expanding the Future Perspective of Forensic Accounting in the Context of Capital Market Companies
        Mohammad Asadi Chaharborj Farhad Dehdar Mohammadreza Abdoli
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        51 - Investigating the mediating effect of environmental management accounting on the relationship between top management commitment and environmental performance, considering the moderating role of risk management
        Mohammadreza Fasihi Harandi Amirhossein Taebi Noghondari Mehdi Baharmoghaddam Hadith Zainali
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        52 - Identifying the drivers of transformation in management accounting
        morteza barzegar غلامرضا کردستانی Mohammad Hossein ghaemi روح الله بیات
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        53 - The impact of audit committees on the financial and economic risk of cryptocurrency demand of companies
        Mirmohammad pouraghdam Taghi Torabi Abbas Memarnezhad Teymor Mohammadi
      • Open Access Article
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        54 - An Empirical Investigation the Role of Management Accountants and Management Accounting Systems on the relationship between Differentiation Strategy and Exploratory Innovation
        Mohsen Imeni Seyyed Mohammad Moshashaei
      • Open Access Article
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        55 - Conditional Accounting Conservatism and Financial Flexibility: The Corona Pandemic in the Formation of Legal claims
        Aliasghar Mahmoodi Mohammadreza Abdoli Maryam Shahri Farhad Dehdar
      • Open Access Article
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        56 - Providing a management accounting model to support sustainable production strategies in small and medium-sized companies
        zohreh Ahmadi Reza Fallah hamidreza gholamnia roshan kaveh Azinfar
      • Open Access Article
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        57 - Identifying and ranking the challenges of implementing environmental management accounting in hotels
        Azadeh Alsadat Torabzadeh Bafghi Mahmoud moeinadin Nasim Shahmoradi Forogh Heyrani
      • Open Access Article
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        58 - Proposing a strategic management accounting model based on playing the role of social responsibilities
        Reza Mozaffari Mohammadreza PoorAli Lakaye Mahmoud Samadi Lorgani Seyed Fakhrodin Fakhr Hoseini
      • Open Access Article
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        59 - Identifying and prioritizing factors affecting management accounting in knowledge-based companies
        Fereshteh Mahmoodi Abdolkarim Moghadam Hooshang Amiri
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        60 - Presenting the accounting information system model in the framework of management accounting, taking into account the knowledge gap theory in small and medium-sized companies
        Fatemeh Farivarnia Keyhan Azadi M. Reza Vatanparast
      • Open Access Article
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        61 - Action Research on Fintech Development Drivers based on Strategic Management Accounting Functions
        Reza Pezeshkizadeh ali mahmoudi ahmad Kaab Omeir fariborz avazzadeh fath
        https://doi.org/10.82297/jma.2025.816305
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        62 - A content analysis of cost and management accounting books
        shanaz mashayekh mahnaz mahmoodkhani fatemeh geramirad
        10.30495/jma.2022.20202
      • Open Access Article
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        63 - The Effect of Supply-Side Factors on diffusion of Management Accounting Innovations
        Mostafa Zolghadr Hamid Haghighat Gholamreza Kordestani
      • Open Access Article
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        64 - The Impact of Data Visualization in Management Accounting Reports on Managers Decision-making
        Sonya Zaree Elaheh Barzegar
      • Open Access Article
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        65 - A review of psychological theories in management accounting research
        ferydoon Rahnamay Roodposhti Nemat Rostami Mazoei
      • Open Access Article
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        66 - Accounting information systems from the perspective of system dynamics in the structure of knowledge
        bahareh bani talebi
      • Open Access Article
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        67 - An integrated model of sustainable development management accounting
        H. Amirbeyki Langroudi Gholamreza Kordestani Farzin Rezaei
      • Open Access Article
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        68 - Management Accounting Ontology in the Context of Postmodernity (Performativity, Actant-Network and Applications)
        feriydoon Rahnamay Roodposhti Babak Nejad Toolami
      • Open Access Article
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        69 - survey and rank the impact the success accounting information systems& nhabrshakhs usefulness and effectiveness of the DEMATEL mode
        Hamed Hosseyni Rad Amir Bayat Tork Mir Feaz Fallah Shams
      • Open Access Article
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        70 - Role of Management Accounting in prevention of become proletariat of Accounting Profession (The Modernism Heroes of Accounting Profession )
        Ferydoon Rahnamay Roodposhti Afshin Ahmadi Louyeh
      • Open Access Article
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        71 - Economic Consequences of Accounting Information Quality focused on Earnings persistence
        هاشم نیکو مرام مهدی تقوی حمید احمدزاده
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        72 - The Role of Management Accounting Information in Management Control System in Large Manufacturing Companies in Iran
        Elnaz Tajvidi Sahar Mohammadi
      • Open Access Article
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        73 - Investigate the relationship between the quality of accounting information and corporate governance by investing in the main operations of the company
        Reza Bagherzadegan M. Hamed Khanmohammadi
      • Open Access Article
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        74 - Energy Cost Accounting: Conventional and Flow-oriented Approaches
        Zahra Dianati Deilami Mojde Derakhshan
      • Open Access Article
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        75 - Identification of Factors Affecting on Accounting Student’s Achievements in Advanced Accounting Course
        محمدرضا شورورزی علی معقول مریم کده
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        76 - Investigation on the role of conservative accounting in the reduction of company bankruptcy risk (evidence from Iranian capital market, based on Zawgin bankruptcy Model)
        زهره حاجیها مهدی قائم مقامی
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        77 - Management accounting practices in the firms listed on the Tehran stock exchanged: An empirical examination
        یحیی حساس یگانه زهرا دیانتی دیلمی ابراهیم نوروزبگی
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        78 - The quality of critical accounting procedures effect on information asymmetry
        Hossein Jahangirnia Feridoon Rahnamay Roodposhti hamidreza vakilifard
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        79 - Accounting flexibility and managers' optimism: Test of management discretion theory
        Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad
      • Open Access Article
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        80 - Presenting a Sustainability Accounting Model from the Perspective of Positive and Normative Theories
        samaneh sadeghi Bahareh Banitalebi Dehkordi
        10.30495/jma.2022.20577
      • Open Access Article
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        81 - The Role of Mental Accounting in Capital Budgeting Decisions
        Mona Parsaei Mahnaz Mollanazari
      • Open Access Article
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        82 - The safety-related cost engineering in work environments from the management accounting approach and using modern performance measurement Systems
        Roya Monem Mozhgan Saeidi
      • Open Access Article
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        83 - Feasibility study of human resource accounting Case study at institute of international energy studies (iies)
        Nasser Mirsepassi Farzaneh Heydarpour Roghyeh Ebrahimi
      • Open Access Article
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        84 - Designing Time Driven Activity Based Costing System via Fuzzy Logic Approach (Case Study of Yas E Fars Glaze Company)
        Mohammad Namazi Mandana Zare
      • Open Access Article
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        85 - The relationship between management accounting system Components, task uncertainty, decentralization and performance of managers manufacturing company Bonab
        Bahman Talebi Jamal Bahri Sales
      • Open Access Article
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        86 - The Effect of Accounting Conservatism on the Short-Term Attitude of Executives: Empirical evidence of companies admitted to Tehran Stock Exchange
        Afsaneh Tavangar Mokhtar Keivanfar
      • Open Access Article
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        87 - The relationship between Product Market Competition and Earnings Management: Evidence from Discretionary Accruals
        Jamal Bahri Sales Asgar Pakmaram Ghodrat Ghaderi
      • Open Access Article
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        88 - Apprising the Possibility of Identifying, Recognizing and Reporting of the Tehran Municipality Incomes by Using the Adjusted Accrual Basis
        Z. Pourzamani A. Jahanshad M. Hesaraki
      • Open Access Article
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        89 - The Impact of Accounting Conservatism on Earnings Management Forecasting Error
        Ahmad Lotfi MEISAM HAJI POR
      • Open Access Article
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        90 - The economic value paradigm of information in management accounting using structural equation modeling
        zahra karmozdi reza gholami fereidoon rahnama zahra Dianati Deilami
        10.30495/jma.2022.19750
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        91 - The Internal Quality Evaluation of Management Accounting Curriculum in Iran: The perspective of students and Professors
        zahra dianati Marjan Babaei Bidhandi Hossein Abbasian
        10.30495/jma.2022.20578
      • Open Access Article
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        92 - Relationship between Audit quality and Industry type
        رمضانعلی رویایی کاوه آذین فر
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        93 - Constructing and Validating the Cultural Accounting Measurement Scale to Present a Local Model
        Elham Mansourinia Khosro Faghani Makerani Ghorbanali Aghaahmady
      • Open Access Article
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        94 - Environmental Accounting with Emphasis on Solid Waste Management
        Rezvan Hejazi Kimiya Eslami
      • Open Access Article
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        95 - Accounting Conservatism and Executive Compensation
        بهمن بنی مهد مهدی مراد زاده فرد محمد جعفر ولیخانی
      • Open Access Article
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        96 - The Role of Islamic Culture in Auditors' Responsibility and The Quality of Audit in The Iranian Environment
        Hossein Reza Ramezani kaveh azinfar Hamid Reza Gholamnia Roshan Reza Fallah
        10.30495/jma.2023.21907
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        97 - The effect selected individual characteristics on the well-being of professional accountants and mediator role of Islamic ethics and ethical climate of the organization
        Mahmoud Moeinadin Shahnaz Nayebzadeh Fatemeh Dinpajouh
      • Open Access Article
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        98 - Auditor style and comparability of financial statements
        Fryidoon Rahnamay Roodposhti Hamidreza Vakili Fard Fazllolah Lak Abdolreza Mohseni
      • Open Access Article
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        99 - Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice
        Babak Nejad Toolami fereydun rahnamaye rudposhti hashem nikoomaram
        10.30495/jma.2021.19287
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        100 - Explaining combined incentive contracts’ choices: Clawback contracts
        Sasan Mehrani Mohsen Motmaen
      • Open Access Article
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        101 - The impact of national accounting standards on the quality of financial reporting in Tehran stack Exchange: Earning Persistence approach
        هاشم نیکومرام زاد اله فتحی
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        102 - Evaluation of the impact of organizational capacities in the strategic management accounting usage with the mediation of Organizational inertia
        Ehsan Shahriari Layli Qasemzadeh mahdi hosseinzade kermani
        10.30495/jma.2023.23157
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        103 - The effect of using creative thinking pattern "El Ranco Province and Chad," the skills of management accounting accounting students
        Bahareh Banitalebi Dehkordi
      • Open Access Article
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        104 - The Relationship between Organizational Culture and Use of Management Accounting Innovations in Companies listed in Tehran Stock Exchange
        زهره حاجیها محدثه خراط زاده
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        105 - A Review of Iranian and Australian Management Accounting Researches
        حسین اعتمادی رضا حصارزاده آمنه بذرافشان
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        106 - Investigating the role of management accounting mediation on the relationship between cost system design and firm performance using structural covariance equations
        Hadi Saeidi Nazgol Tatari Shaban Mohammadi
      • Open Access Article
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        107 - Mental Accounting: New Challenge on Financial Management Classic Models
        Esmail moshiri Arezooi jalil
      • Open Access Article
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        108 - Effective Evaluation System Based on Management Accounting Information to Control the Strategy Using an Exploratory Approach
        neda Sadri Mohammad Hossein Ranjbar Hamid rostami jaz
        10.30495/jma.2023.21908
      • Open Access Article
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        109 - Investigating the role of management accounting mediation on the relationship between cost system design and company performance
        Zohreh Hajiha H. Reza Sarkhani Ganji
      • Open Access Article
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        110 - Management Accounting functions in the public sector
        Afshin Masoumian Gholam reza Kordestani hossein kazemi
        10.30495/jma.2022.19751
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        111 - Improving Technical Terms of Cost Accounting Students’ Learning Using Crossword Puzzle Game
        Shokrolah Khajavi Sara Ziyari
      • Open Access Article
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        112 - Explaining environmental Criteria in companies with a phenomenological approach (Case Study: Cement, Lime & Waste Industry)
        Roholla Baharloo Mahmoud Moeinadin Forogh Heyrani
      • Open Access Article
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        113 - The impact of competitive environment and organizational measures on management accounting practices and organizational performance
        Asgar Pakmaram Neda Rezaei
      • Open Access Article
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        114 - Explain the role of accounting paradigms in promoting the qualitative characteristics of society: Sociology of Financial Reporting
        raheleh homayouni rad fereydun rahnamaye rudposhti hashem nikoomaram mehrdad navabakhsh
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        115 - Evaluation of effective items in allocation of training time for International Financial Reporting Standards
        Zoherh Hajiha Hossein Rajabdoori Ali Khalifesharifi
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        116 - An assessment effect of management accounting information system based on decision support and business intelligence in stock exchange companies
        هاشم نیکومرام محمد محمودی
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        117 - Value-Driven Internet Shopping: The Mental Accounting Theory Perspective (case study: Diji Kala)
        Zahra Dianati Deilami Elham Balooti Ronak Darvand
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        118 - Evaluating impact of management accountants professional ethics on Management accounting information quality characteristics (by using Entropy-Fuzzy)
        هاشم نیکومرام فریدون رهنمای رودپشتی عباس طلوعی اشلقی یوسف تقی پوریان
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        119 - The Comparison between Domain Theory and Method Theory in Management Accounting Researches: the Emphasis on Actor-Network Theory
        Shokrollah Khajavi Mohammad Hallaj Kiyanoosh Ganji
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        120 - Developing a Dialogic Accounting Framework in the Green Accounting Consequences: Changing the Positivist Accounting Paradigm
        Ensieh Hossein Pooran Hasan Valiyan Mohammadreza Abdoli
        10.30495/jma.2023.22412
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        121 - Explaining the Role of Digital Business Models and Dynamic Environment in the use of Management Accounting System with Emphasis on the Mediating Role of CEO's Risk Taking
        Hassan Pourtaghi nemat rostami Mahmoud Samadi Largani mohammadreza pourali
        10.30495/jma.2023.22623
      • Open Access Article
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        122 - The Presentation of the Current Standing of Management Accounting in Iran
        Ali Ebrahimi Kordelor Hengameh Moghadaspour
      • Open Access Article
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        123 - Investigation the sudden volatility of stock value of the Tehran stock exchange relying on preferences of investors and quality of accounting information
        Mohammad Kheiry Hadi Esmaeilpour Moghadam Vahid Dehbashi
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        124 - Investigating the Effect of Environmental Factors on Governmental Accounting Reform Process in Iran by Contingency Model
        قدرت الله طالب نیا بتول زارعی
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        125 - Management accounting is an efficient tool to serviced Resistance economy
        Zahra Dianati Deilami
      • Open Access Article
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        126 - Corporate Governance and Cultural Pluralism
        Hadiseh Darvish Bahman Banimahd Hashem Nikoomram F. Rahnamaie Roodposhti
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        127 - An analysis of accounting software based on accounting information systems (AIS) (case study: companies based on zanjan province)
        دکتر مهرداد علیپور حسین بدیعی مرتضی رمضانی
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        128 - Surveying and explanation of accounting variables as well as the type of auditor’s opinion in the companies listed in Stock Exchange
        B. Banimahd B. Shirzad
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        129 - Presenting Pattern of Global Management Accounting Based on Critical Thinking
        Mona Abednazari Ferydoon Rahnamay Roodroshti Hashem Nikoomaram Zahra Poorzamani
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        130 - Surveyin Costing Approach & Operating Budgeting Development Trend in Business
        Mohammad Jalily
      • Open Access Article
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        131 - The Role of Corporate Governance in Strategic Management Accounting
        Khadije Ebrahimi Kahrizsangi Vahid Bekhradi Nasab
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        132 - Develop a management accounting maturity model
        Armaghan Nasertorabi abdolreza talaneh fardin mansori
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        133 - Developing a Judicial Accounting Paradigm in the Fluctuation of the Level of Protection of Shareholders' Profits in Companies: An Analysis Based on the Thorndike's Theory Test
        Somayeh Sharifi Seyed Ali Vaez mehdi basirat
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        134 - Democracy and Accounting development
        Yaghoub Aghdam Mazraeh Hashem Nikoomaram Bahman Banimahd
      • Open Access Article
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        135 - The Role of Accounting Department in Outsourcing Decision-Making (Case Study: Yazd Textile Industry)
        شهناز نایب زاده علی مروتی شریف آبادی مریم گلشن
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        136 - Critical Theory and its Role in Accounting
        Shokrolah Khajavi Zaemeh Neamatollahi
      • Open Access Article
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        137 - The effects of judgmental biases on managerial accounting techniques
        فریدون رهنمای رودپشتی هاشم نیکومرام آرزو جلیلی
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        138 - The Effect of Accounting Standards on Financial Reporting Quality in the Companies Listed In Tehran Stock Exchanges
        H.R. Vakili fard M. Aliakbari
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        139 - The Effect of Accounting Information Quality on the Salience phenomenon
        Parvaneh Khaleghi Kasbi Mohammad Ali Aghaei Farzin Rezaei
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        140 - Relationship developed financial reporting (XBRL) with qualititive features by accounting information from the perspective of stock exchange
        دکتر هاشم نیکومرام ناصر شکاری
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        141 - The survey of effective factors on Equity Valution in the Presence of Accounting Noise (Empirical Evidence using profit Margins) in the accepted companies in the Tehran Stock Exchange
        عباس طالب بیدختی سمیه علیشاهی
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        142 - The effects of social change on accounting development
        Maryam Karami Ghale Seyedi Allahkaram Salehi
      • Open Access Article
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        143 - The impact of economic and human factors in applying management accounting tools (companies listed in the Tehran Stock Exchange)
        Mohammad Kashanipour Ali Hamidizadeh Morteza Kazempour Morteza Kabirpour
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        144 - Investigation of the efficiency and effectiveness of graphic shapes as an alternative communication format in providing accounting information
        Mohammadreza Mehrabanpour Seyed Abbas Borhani Fatemeh Geramirad Fatemeh Karbalaei Hasani
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        145 - Mental Accounting and the Balanced Scorecard
        F. Rahnamay Roodposhti Arezoo Jalili
      • Open Access Article
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        146 - Investigation reasons lack of empirical managerial Accounting research in Iran
        Hashem Nikomaram F. Rahnamy RoodPoshti Ali Biat
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        147 - The effect of corporate governance on the relation between accounting information quality and correlation of company and industry’s growth rate
        Saeed Naderi Ahmad Yaghoobnezhad Farzaneh Heidarpoor
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        148 - The Effect of Intellectual Capital on Management Accounting of Listed Companies in Tehran Stock Exchange
        زهرا دیانتی دیلمی
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        149 - Comparative Analysis the Power of Accounting and Non Accounting Informative Indicators in Explanation and Prediction of Stock Market Value Indicators
        فرشاد هیبتی محمد حسنی
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        150 - Investigating the Relation between Applying Advanced Management Accounting Tools and Economic Value Added (EVA)
        Zahra Dianati Deilami Amir Alambeigi Morteza Barzegar
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        151 - Developing the Concept of Corporate Sustainability Accounting Structures and Corporate Financial Health In the ICM
        farzad ghaderi asgar pakmaram hasan galibafe asl Jamal Bahri Sales
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        152 - Investigation of conflict management (competition, reconciliation and avoidance) and identity of management accountants and authenticity of existence According to the school of existentialism
        shahrzad ahmadi mansur garkaz
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        153 - Fundamental Principles of the Professional Behavior of Management Accountants and Its effect on the Content of Management Accounting Information
        hossein noorani Esmaeil Akhlaghi Yazdi Nezhad
        10.30495/jma.2023.22414
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        154 - Presenting an Islamic accounting model with emphasis on juridical bases and fundamental challenges
        Sasan Mehrani Gholamreza Karami S. Ali Hosseyni Alireza Ramrooz
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        155 - Developing the corporate social responsibility Model and its impact on the Qualitative Characteristics of Financial Information
        S. Ahmad Mousavi Farzin Rezaei Farhad Shahveisi
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        156 - Evaluating influential factors in Environmental management accounting (EMA) adoption
        سیدامین عالمشاه
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        157 - The Relationship between Accounting Conservatism & Corporate Governance
        مهدی مرادزاده فرد بهمن بنی مهد مهدی دیندار یزدی
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        158 - Examining and explaining the effects of technical and human actors on the functions of the management accounting information system using actor network theory
        Nemat Rostami Mazouei F. Rahnamay Roodposhti S. Mohammadreza Raeiszadeh Zahra Poorzamani
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        159 - Content Analysis of Earning Management Researches
        Nayerehsadat Hoseini Reza Gholami Jamkarani
      • Open Access Article
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        160 - Investigation of the role of strategic orientation dimensions in the effectiveness of management accounting techniques on the sustainability of companies
        Farshad Sabzalipour ali SAYADISOUMAR shima shamohamadi zeynab fazlali
        10.30495/jma.2023.22625
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        161 - Strategy, Strategic Management Accounting and Performance in the Companies Listed in Tehran Stock Exchange
        محمود موسوی شیری ماهرخ شاکری
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        162 - The Moderating Role of Individuals’ Personality Type in the Effect of Social Responsibility Perception on Accountants’ Job Satisfaction and Commitment
        Maliheh Alifarri Hamidreza Vakilifard Bahman Banimahd Ramazanali Royaee
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        163 - Presenting a conceptual model of strategic environmental performance with an emphasis on strategic management accounting In listed polluting companies
        Behzad Jafari Farshid Khirolahi Mojtaba Chavoshani Seyed Hamed Feizjavadian
        10.30495/jma.2023.23160
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        164 - The relationship of levels and components of reported earning to predict the value of the Company
        دکتر هاشم ولی پور وهاب رستمی علیرضا شهابی
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        165 - Survey the role of budget settlement report in the implementation of parliamentary control over government's performance
        Karamollah Daneshfard Hasan Ghezelbash
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        166 - Ranking components of critical thinking in accounting education and profession using multi-criteria ranking algorithm (MCRA)
        makijeh nazemizadeh Forough Heirany Mahmoud moeinadin seyyed hasan Hatami nasab
        10.30495/jma.2022.21076
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        167 - Accounting for citizenship conceptual paradigm based on critical thinking
        Shokrollah Khajavi Mohammad Mohammadian
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        168 - Investigation and Conceptualize the recent Convergence between Management Accounting and Financial Accounting
        Ferydoon Rahnamay Roodposhti Rahele Homayooni Rad
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        169 - Accounting Engineering
        فریدون رهنمای رودپشتی هدیه احیایی
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        170 - Content Analysis of Behavioral Accounting Research in Iran
        Younes Nobakht
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        171 - The investigation of affecting factors on accounting information systems
        زهره حاجیها ذوالفقار پورعزیزی
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        172 - Studing the gaps between students and Management Accounting excutive employees views in levelig concepts and techniques
        علی اکبر نونهال نهر منوچهر رحمتی قورولو
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        173 - Content analysis of scientific journals of accounting and financial published between 2009-2012
        Fatemeh Geramirad Mahdi Mohamadi Narges Sarlak
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        174 - Creative Accounting Model in Iran's Environmental Conditions using Grounded Theory
        tahereh aziz zadeh mehdi zeinali Younes Badavar Nahandi
        10.30495/jma.2023.22415
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        175 - Theoretical Foundations of Corporate Social Responsibility and Research Paradigms in Professional Accounting
        یحیی حساس یگانه قدرت اله برزگر
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        176 - Black Swan's Metaphorical Theory to the Study of the Effect of Forensic Accounting on Integrated Reporting Quality
        Mohammad Asadi Chaharborj Farhad Dehdar mohammadreza Abdoli
        10.30495/jma.2022.21077
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        177 - The Effects of Firm Culture on the Adoption and Implementation of Modern Management Accounting Practices in Manufacturing Firms
        mohammad nazaripoor babak zakizadeh
        10.30495/jma.2023.22626
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        178 - Qualitative Methodology in Management Accounting Research with a Focus on Challenges and Opportunities
        Mona Abednazari Hamed Arad
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        179 - Compare the priority thematic strategies - and motivational content structured professional ethics for accountants and accounting students from the perspective of teachers, school students and university teachers
        Farshideh Farzin Bahare Banitalebi Dehkordi Mahmood Bakhshinejad
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        180 - The effect of applying new management accounting methods on the performance of universities
        Bahamin Khoshnava babak jamshidi navid
        10.30495/jma.2022.20583
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        181 - The effect of management accounting teaching by role-playing simulation on students' learning and retention
        vahideh tabibirad zahra dianati reza gholami Reza Gholami Jamkarani Hossein Abbasian
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        182 - The Status of the Accounting Profession in the Public mind by Metaphors available
        Ahmad Goudarzi Hoda Hemmati Marzeae Rafiei Sheshvan
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        183 - Green Accounting Environmental Discourses and Reasoned Action Theory Argumentation of Virtues of Zagzebski's Theory
        behjat abbasi mohammadhamed khanmohammadi zahra moradi Tahereh Mahmoodiyan
        10.30495/jma.2021.19292
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        184 - Clarification importance of accounting education students in computer science, related offenses, and observe professional ethics
        Ramezanali Royaee Jamal Bahry Sales Asgar Pakmaram
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        185 - Content analysis of publications Rated - Scientific research in the field of accounting in Iran
        فریدون رهنمای رودپشتی بهاره بنی طالبی دهکردی مریم کاویان
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        186 - Analysis of the scientific stream of management accounting research in the Web of Science database
        seyed ali hosseini fatemeh geramirad tayyebeh zare zardeini
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        187 - Proposing the Accounting Model of Strategic Management based on the Development of Accounting Databases In Crisis Conditions
        shahram soleimani zahra moradi Abdolkarim Moghadam
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        188 - Investigating the effect of application management accounting techniques on firm sustainability with the moderating role of organizational culture based on Lebedov model‏‏
        Maryam Azizpanah ali SAYADISOUMAR Mohammad Oshani
        10.30495/jma.2022.21078
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        189 - The Investigation on Effect of Concept Mapping in Learning of Management Accounting
        Somayeh Ghafari Ali Khozein
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        190 - Scientific products in the fields of accounting and finance in Iran at the Web of Science (2003-2013)
        Fatemeh Geramirad Mahdi Mohammadi Narges Sarlak
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        191 - The Impact of Accounting Comparability and Consistency on Information Asymmetry: A Text Mining Approach
        Sobhan Zafari Dariush Foroughi Gholamhosein Kiani
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        192 - Describing the connection between Machiavellian behavior of accountants using the theory of planned behavior
        mostafa notghi taheri habib piri jalil beytari reza sotode
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        193 - Explaining the Application of Innovative Strategies in Management Accounting System from the Perspective of Cognitive Dissonance Theory
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        194 - Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange Companies
        MAHDI vaseei Hasan Valiyan Mohammadreza Abdoli
        10.30495/jma.2022.19757
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        195 - The Impact of Key Economic Actors and Management Accounting on the Financial Performance of Manufacturing Companies
        Mohammad Namazi behnam karamshahi
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        196 - Provide a Model for Interactive/Qualitative Analysis (IQA) of Green Accounting Symbol Competitive Advantages
        Hamid Jamallivani alireza matoufi mehdi safari gerayli Mansor garkaz
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        197 - The Impact of Intelligent Leadership and Organizational Structure on Management Accounting Trends with Emphasis on the Intermediate Role of Information Technology
        Ali Majlesi Zabihollah Khani Fariborz Avaz zadeh Ali Pirzad
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        198 - Social Ties Theory and Audit’s Opinion and Conditional Accounting Conservatism : Experimental Evidence of Tehran Stock Exchange
        gholamali Movahedi Asl mehdi moradzadeh fard hamid ahmadzadeh
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        199 - Investigating the Quality Dimensions of Management Accounting Services from the Perspective of Internal Managers
        Mohammad Hossein Safarzadeh ahmad sharif abbas Hooshmandkashani
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        200 - The Effect of Environmental Management Accounting on Human Resource Management and Technology Focused on the Environment
        afsaneh tazikeh lemeski ali khozein alireza matoufi mansor garkaz
        10.30495/jma.2023.21914
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        201 - Investigating the Perception of Financial statements preparers of Acceptance and Application of International Financial Reporting Standards (IFRS)
        Shirzad Naderi Farzaneh Heidarpour Ramzanali Royaei Ghodratolah Talebnia
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        202 - Investigating the effect of psychological characteristics, self- deception and professional skepticism on ethical perception in choosing the methods of earning management
        Sharifeh Alimi Mansour Garkeaz
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        203 - Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences
        Maryam Shahri Naghi Fazeli mohammadreza Abdoli
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        204 - Constructing and Validating the Cultural Accounting Measurement Scale to Present a Local Model
        Elham Mansourinia Khosro Faghani Makerani Ghorbanali Aghaahmady
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        205 - The Effect of Earnings Management on the Relationship Between Earnings Forecast Error and Accounting Conservatism
        Yaser Ahmadi Bahman Banimahd Ghodratollah Talebniya Zahra Pourzamani
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        206 - The Interaction Effects of Management Accounting Information Systems on Production Performance in Pluralist and individualism organization
        Donya Ahadian Poor Parvin Parvin Norozi
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        207 - The Impact of Organizational Culture on Corporate Performance by Mediating Management Accounting Systems
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        208 - University Evaluation about the Need for Improvement and Presentation of Accounting Measurement Conceptual Framework by Islamic Religious Culture Approach
        عسگر پاک مرام یوسف بیک زاده جمال بحری ثالث
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        209 - The designing and presentation a model for Cultural position evaluation on processing of accounting standards setting
        هاشم نیکومرام مهدی محمدی
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        210 - Effect of Culture on the Moral Elicit of Accounting Students
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        211 - The explanation skills of critical thought among accounting students of the science and research department at the Islamic Azad University in Iran
        فریدون رهنمای رودپشتی احمد یعقوب نژاد احمد گودرزی
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        212 - The Role of Social Networks in Promoting Urban Culture (Case Study: Citizens of Karaj in 2018)
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        213 - Investigating the role of accountability on sustainable development Emphasizing on the parliamentary accountability of the Islamic Republic of Iran
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        214 - Determining policies to promote public trust in urban management organizations in Iran Using the fuzzy Delphi method
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        215 - Total Interpretive Structure Model Strategic Consequences of Green Accounting: (Case Study of Tehran Stock Exchange Companies)
        Maryam Shahri Naghi Fazeli Mohammadreza Abdoli
        10.22034/jest.2021.51662.5035
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        216 - Environmental risk management and assessment of Tehran urban & suburban metro by using EFMEA method (case study: Sadeghieh terminal)
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        217 - The Effects of the physical properties of building envelopeson heat transfer time lag and decrement factor (A case study of high-rise buildings of Hamadan)
        Mahdi Sharifi Vahid Ghobadian
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        218 - Assessment of the Acid Mine Drainage Potential of Processing Plant Tailings at the Sangan Iron Ore Complex
        Ali Behnamfrad Esmail Khaphaje Rasool Alaei
        10.22034/jest.2018.18007.2685
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        219 - Presenting A Model for Identifying and Ranking Environmental Accounting Indicators Using the ORESTE Technique and Based on the Grounded Theory Approach
        sedighe azizi hojjatallah salare Mohammad Hossein Ranjbar davood Khodadadi
        10.30495/jest.2022.54399.5126
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        220 - Evaluate The Effectiveness of Green Accounting Strategic Consequences of based on Sustainable Reporting Function
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        518 - The effect of teaching socio-communicative skills on accountability and adaptation with school in students
        Mohammadmahdi Shariat bagheri
      • Open Access Article
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        519 - Comparing the Performance of Different Loss Models in the Rainfall – Runoff Modeling of the Karoon III Basin
        H. رزمخواه A.M آخوندعلی B. ثقفیان F. رادمنش
      • Open Access Article
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        520 - The Role of Time Management Mediating in the Relationship Between Individual Characteristic and Women Accountants Productivity
        gholamreza rezaei Ramin Zeraatgari Amir AvazPour
        10.30495/jzvj.2021.4570
      • Open Access Article
        • Abstract Page
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        521 - Presenting a development model for the motivation of female accountants in the public sector
        Zeinab Khosravi farsani Bahareh Banitalebi Dehkordi hamidreza jafari
        10.30495/jzvj.2024.32627.4087
      • Open Access Article
        • Abstract Page
        • Full-Text

        522 - The Effectiveness of Peace Education on students' responsibility
        اسماعیل Kazempour مریم Babapour Vajary
      • Open Access Article
        • Abstract Page
        • Full-Text

        523 - Examining the role of work stress on the relationship between cyberloafing and the performance of universities professors in accounting
        Ramin Zeraatgari Gholamreza Rezaei Rasoul Keshtkar
      • Open Access Article
        • Abstract Page
        • Full-Text

        524 - A Scientific Framework of Automated Accounting and Auditing on the Blockchain Technology Platform
        Payam Noori Doabi Fereydoon  Rahnamay Roodposhti Hamidreza Kordlouie Hashem  Nikoomaram Ghodrat Allah Talebnia
        10.82134/sjsm.2025.1183184
      • Open Access Article
        • Abstract Page
        • Full-Text

        525 - Presenting of customer complaints management based on applying comprehensive quality management, citizenship rights and job satisfaction in physical education departments
        یوسف رستم پور hamid janani جعفر برقی مقدم mohamadrahim najafzadeh
        10.82430/jdsrm.2025.1183203
      • Open Access Article
        • Abstract Page
        • Full-Text

        526 - Presenting the human resource empowerment model in order to improve the accountability of state bank managers (Sepah Bank case study)
        Amir Alasvandian Lashkari sirus tadbiri alireza rezghi rostami
      • Open Access Article
        • Abstract Page
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        527 - Investigating the Relationship between EFL Teachers’ Accountability and Students’ English Achievement: The Case of Iranian English Teachers
        Shiva   Ghalandari Mohammad Reza Esfandiari
        https://doi.org/10.82531/202409271185276
      • Open Access Article
        • Abstract Page
        • Full-Text

        528 - The Role of Accountability in Determining the Relationship between Financial Reporting Quality and Public Organizations Performance
        Maryam Bahmani Javad Rashidipoor
      • Open Access Article
        • Abstract Page
        • Full-Text

        529 - Identifying and ranking factors affecting human resource accounting
        babak pourbahrami narges nejadrasool amirreza alizadeh majd
        10.71960/jdaa.2024.1185818
      • Open Access Article
        • Abstract Page
        • Full-Text

        530 - Investigating the impact of information systems and non-financial information systems on the effectiveness of organizational decision-making in petrochemical companies in Pars Special Economic Energy Zone
        mokhtar ranjbar adel koulak
        10.82134/sjsm.2026.1188481
      • Open Access Article
        • Abstract Page
        • Full-Text

        531 - The Analysis of the Future Perspectives of Environmental Management Accounting in Iran
        javad karimian Seyed Mohammad hasan  hashemi Kouchaksaraei ali jafari
        https://doi.org/10.82297/jma.2025.1188522
      • Open Access Article
        • Abstract Page
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        532 - Evaluation of Management Accounting Techniques based on Industry Sustainability Characteristics in Capital Market Companies
        Ebrahim Madan Pisheh Mohammadreza Abdoli Maryam Shahri مهدی صفری گرایلی حسن ولیان
        https://doi.org/10.82297/jma.2025.11189885
      • Open Access Article
        • Abstract Page
        • Full-Text

        533 - Design and Validation of the Social Accountability Promotion Model of Islamic Azad University (Case Study: Tehran City)
        Soghra  Afkaneh
      • Open Access Article
        • Abstract Page
        • Full-Text

        534 - The Relationship between Management Accounting Techniques and Tools and Corporate Stock Returns with Emphasis on the Moderating Role of Corporate Governance
        Azizeh Sadeghi Alvar olia javad pourghaffar Akbar Valizadeh Oghani
        10.71600/jacgr.2025.1190950
      • Open Access Article
        • Abstract Page
        • Full-Text

        535 - The Investigation of the role of individual, social and environmental indicators of ethnic groups in the development of accounting functions in Iran
        Seyyed Jaber Mirniya Yaghoub Aghdam Mazraeh Heidar Mohammadzadeh Salte Rasoul abdi
        10.71574/jdem.2025.1191903
      • Open Access Article
        • Abstract Page
        • Full-Text

        536 - Identification and analysis of the importance matrix - the performance of management accounting indicators in small and medium-sized companies active in the automotive industry
        zohreh Ahmadi Reza Fallah hamidreza gholamnia roshan kaveh azinfar
        https://doi.org/10.82297/jma.2025.1192170
      • Open Access Article
        • Abstract Page
        • Full-Text

        537 - Identifying the components of the organizational transparency model in promoting administrative health
        Ehsan Shamlou Mahmoudi Hasan Amiri Mashaallah Valikhani
        https://doi.org/10.82247/jebr.2025.1192298
      • Open Access Article
        • Abstract Page
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        538 - Investigating the effect of electronic financial literacy and financial confidence on the financial well-being of accounting students with the mediating role of financial behavior
        nassim shahmoradi Elham Abooei Mehrizi Somayeh Shirgholami
        10.30486/FBRA.1403.1190573
      • Open Access Article
        • Abstract Page
        • Full-Text

        539 - The Effect of Professional Ethics and Spiritual Intelligence on Accountants' Perfectionism
        Mahmoud  Muinaldin Zahra Azodi Arezo Hajihosseini
        10.71907/sebaa.2025.09151192646
      • Open Access Article
        • Abstract Page
        • Full-Text

        540 - Critical Accounting, Social Benefits, Stakeholder Theory, Critical Ethics, Maturity, Artificial Intelligence
        seyyed Hossein Nourhosseini Niyaki Mahdi Meshki Miavaghi Soghra Barari Nokashti
        10.71907/sebaa.2025.09171192869
      • Open Access Article
        • Abstract Page
        • Full-Text

        541 - Investigating the Effect of Accounting Comparability on Audit Fees and Delay in Audit Report in Companies Admitted to Tehran Stock Exchange
        Babak Abedi Sadaghiani Ali Kiani
        10.71600/jacgr.2024.1192977
      • Open Access Article
        • Abstract Page
        • Full-Text

        542 - Usage of Collaborative Learning in Accounting Education
        Gholamreza  Kordestani Shima Shahmohammadi
        10.71600/jacgr.2025.1193156
      • Open Access Article
        • Abstract Page
        • Full-Text

        543 - Explaining the Dimensions of Accountants’ Insight and Behavior in the Digital Age
        Haider Tawfiq  H Khalil Al-Waeli alireza hasan maleki Ameer Saheb Shaker Mohsen Rahimi Dastjerdi
        10.30486/FBRA.1403.1193550
      • Open Access Article
        • Abstract Page
        • Full-Text

        544 - The pattern of increasing the quality of decision-making according to the digital accounting system
        Masoud Saljoghi Mehdi Dasineh حجت الله سالاری علی امیری
        10.71960/jdaa.2025.1193945
      • Open Access Article
        • Abstract Page
        • Full-Text

        545 - The effect of Shannon and Rennie entropy on the price gap of accounting and non-accounting components of stocks
        Morteza Askari Gohari Amirhossein Taebi Noghondari Hadis Zeinali
      • Open Access Article
        • Abstract Page
        • Full-Text

        546 - Future studies of accounting with the approach of adaptive learning technologies in higher education
        Jafar Behbahani Mohammad Reza Pourali
        10.71600/jacgr.2024.1196198
      • Open Access Article
        • Abstract Page
        • Full-Text

        547 - Creative accounting determination and financial reporting quality: the integration of transparency in disclosure
        Nasim Shahmoradi Sajad Mazidi Sharf Abadi
        10.71965/aft.2025.1196918
      • Open Access Article
        • Abstract Page
        • Full-Text

        548 - The Mathematical Model for Optimizing Accounts Receivable Financing in Production Planning: A Solution to Enhance Liquidity and Mitigate Financial Risks
        Seyed Javad  Iranban Ahmad  Nayeri Peyman  Ghafari Ashtiani Habibollah  Javanmard
        10.82134/sjsm.2025.1198517
      • Open Access Article
        • Abstract Page
        • Full-Text

        549 - Smartening the insurance industry, management accounting, financial discipline, model, meta-synthesis, factors, prioritization
        Reza Imani Nowrouz Nourollahzadeh Farzaneh Bikzadeh Abbasi fatemeh sarraf
        https://doi.org/10.82297/jma.2025.1198743
      • Open Access Article
        • Abstract Page
        • Full-Text

        550 - Identification and Hierarchical Classification of Factors Affecting Green Professional Accountability in the Tax System: A Structural-Interpretive Approach (ISM)
        afsaneh sabzikarha mohammadreza Azadehdel Mehrdad Goodarzvand Chegini
      • Open Access Article
        • Abstract Page
        • Full-Text

        551 - Investigating the Impact of Digital Transformation on Company Performance by Considering the Role of Digital Leadership, Cloud Accounting Effectiveness and Decision-Making Quality
        Nassim Shahmoradi Akhtar Alsadat   Olyaeli Tahereh Alsadat Ahmadpour
        10.71600/jacgr.2025.1200460
      • Open Access Article
        • Abstract Page
        • Full-Text

        552 - Investigating the Relationship Between Audit Quality and Creative Accounting Strategy Using Dynamic Models
        Akram Taftiyan
        https://doi.org/10.71923/ichs.2025.1200659
      • Open Access Article
        • Abstract Page
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        553 - The Influence of Organizational DNA and Strategic Decision-Making on Management Accounting
        asadollah homayoun ghodratollah talebnia fariborz Avazzadeh Fath
        10.82134/sjsm.2026.1201836
      • Open Access Article
        • Abstract Page
        • Full-Text

        554 - The Impact of Management Ability on Accounting Conservatism Considering the Moderating Role of Institutional Shareholders and Board Independence
        Akbar Valizadeh Oghani Amir Ata Alizadeh Maryam Erfan Esfanjani
        10.71907/sebaa.2025.12281202333
      • Open Access Article
        • Abstract Page
        • Full-Text

        555 - Investigating the Necessity of Presenting Corporate Sustainability Materials in Management Accounting Text books
        Ahmad Khodamipour leyla rezaei
        https://doi.org/10.82563/jetaaf.2024.202503231202619
      • Open Access Article
        • Abstract Page
        • Full-Text

        556 - Identifying and Ranking the Components and Indicators of Auditor Accountability Based on Corporate Governance
        Hamed Achak Alireza Hirad عباسعلی حق پرست Reza Sotudeh
        10.71907/sebaa.2025.1161203234
      • Open Access Article
        • Abstract Page
        • Full-Text

        557 - The Moderating Role of Dynamic Personality and the Mediator of Self-Efficacy on the Relationship between Teaching Styles and Ethical Behavior of Accounting Students
        Mohammad Namazi Hossein Rajabdorri
        10.71960/jdaa.2025.1204047
      • Open Access Article
        • Abstract Page
        • Full-Text

        558 - Presenting a Model of the Effect of Emotional Intelligence and Academic Intelligence on the Tendency to fraud with an Emphasis on Future Accountants
        Aref Pourasdollah Mohammad Hamed Khan Mohammadi
        10.71818/ecj.2026./1204199
      • Open Access Article
        • Abstract Page
        • Full-Text

        559 - Providing a model of the tax accounting quality with emphasize firm-level factors affecting by using the interpretive structural modeling approach
        Abouzar Parsaiee Saeed Moradpour Mohamad Hosein Ranjbar morteza bavaghar
        10.71608/faar.2026.1204786
      • Open Access Article
        • Abstract Page
        • Full-Text

        560 - Developing a causal model of barriers to the advancement of sustainability accounting and financial reporting: a thematic analysis and DEMATEL approach
        Mona Talaei Abbasali  Pour Aghajan Rasool Masoumi
        10.71965/aft.2025.1205448
      • Open Access Article
        • Abstract Page
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        561 - Sustainability Reporting and Sustainable Resources in the Relationship between Strategic Management Accounting and Firm Competitiveness
        Ali Mirzaei Maryam  Atarasadi Mohsen Amini khozani
      • Open Access Article
        • Abstract Page
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        562 - Financial Functions of AI Tokenization in Future Cloud Accounting Development: Expansion of Two-Dimensional Fuzzy Functions (FIS2)
        Ghazaleh Taheri Javad  Babaei Khalili Mohammadreza Abdoli مرجان شاه علی javad ramezani
        https://doi.org/10.82335/jfksa.2025.1207351
      • Open Access Article
        • Abstract Page
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        563 - Understanding Employers Attitudes Towards the Employability of Accounting Graduates: A Qualitative Study on the Factors Affecting Recruitment in Iran
        Reza Asgharpour Hassankiyadeh Abdossamad Khalatbari Limaki
        10.30486/FBRA.2025.140403021207790
      • Open Access Article
        • Abstract Page
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        564 - The Impact Of Internal Audit Objectivity On Enhancing Transparency And Social Accountability In Governmental Institutions
        Aynaz  Jaberi Khosroshahi
        https://doi.org/10.82338/aukh.2025.1208828
      • Open Access Article
        • Abstract Page
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        565 - The Relationship between Self-Esteem, Moral Courage, and Internal Whistleblowing Intentions of Accountants
        Ali Jafari Meysam Mashoufian
        10.71600/jacgr.2025.1209058
      • Open Access Article
        • Abstract Page
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        566 - Behavioral Accounting Model with Management Control System Approach
        Younes Heydari Yaqoob Aghdam Mazraa Rasoul  Abdi Ali Jafari
        10.71600/jacgr.2025.1209213
      • Open Access Article
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        567 - Examining the enforceability of virtual account contracts in the Iranian legal system
        Mohadeseh Mohtaj سیّد پدرام خندانی mehrdad nazemi
        10.71488/cyberlaw.2025.1209313
      • Open Access Article
        • Abstract Page
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        568 - The Impact of Artificial Intelligence on the Accounting Profession
        Maryam Bahmani Javad Rashidipoor
      • Open Access Article
        • Abstract Page
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        569 - Challenges Affecting the Principles of Accounting Science Based on Islamic Laws with an Innovative Approach
        leyla Torkiantabar samira kamali Rasoul karami
      • Open Access Article
        • Abstract Page
        • Full-Text

        570 - Presenting a model and validating the quality improvement of accounting education based on student-centered learning based on evidence-based
        Sara karami Mehdi Rezaei Mehran Hossein afshari
        https://doi.org/10.71923/ichs.2025.1211312
      • Open Access Article
        • Abstract Page
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        571 - Identification and Ranking of Accounting Information Users in Islamic Financial Reporting
          Alireza Hirad Abbasali Haghparast Reza Sotudeh
        10.82563/jetaaf.2025.202507071211325
      • Open Access Article
        • Abstract Page
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        572 - Behavioral Pattern of Management Accountants with Multifaceted Foundation Theory Approach
        Aref Khoshrou moini Reza Sotudeh Abbasali Haghparast Alireza Hirad
        10.30486/FBRA.2025.140404201211722
      • Open Access Article
        • Abstract Page
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        573 - Influence of Financial Backgrounds on the Innovative Behavior of Accounting Students: The Mediating Role of Entrepreneurial Spirit and the Moderating Role of Creativity
        leila hajiabolzadeh nasim Shahmoradi
        10.30486/FBRA.2025.140404261212261
      • Open Access Article
        • Abstract Page
        • Full-Text

        574 - Presenting a generalized intellectual capital model based on corporate governance behavior
        mojtaba Dabagh Bagheri ali jafari ali akbar ramezani . Mohammad Hassan Hashemi Khokhsarai
        10.82430/jdsrm.2025.1213202
      • Open Access Article
        • Abstract Page
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        575 - The Impact of Civic Accounting on Enhancing Corporate Accountability to Stakeholders
        Mohammad Ali Parvishi Meysam Arabzadeh Mehdi  Safari Gerayli Hasan Ghodrati
        10.71907/sebaa.2025.5101213723
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        • Abstract Page
        • Full-Text

        576 - Explaining the Behavioral Health Model of Auditors of the Court of Accounts
        Noushin Dazeh Reza Sotudeh Abbasali Haghparast Alireza Hirad
        10.82548/006v-4029
      • Open Access Article
        • Abstract Page
        • Full-Text

        577 - Designing a valuation model for sports players (case study: Iranian volleyball players)
        Mohammad Mohamadpouri Mahvash  Noorbakhsh Maysam Shafiee
      • Open Access Article
        • Abstract Page
        • Full-Text

        578 - The relationship between human capital and organizational agility with the mediation of information literacy
        mohammad farokhi
      • Open Access Article
        • Abstract Page
        • Full-Text

        579 - Accounting Education Model from the Perspective of a Sustainability Approach Based on the Skills of the Fourth Industrial Revolution
        Faride  Saberi Dehkordi Bahareh Banitalebi Dehkordi Hamid Reza Jafari Dehkordi Iraj  Torabi
        10.30486/FBRA.2025.140405301215590
      • Open Access Article
        • Abstract Page
        • Full-Text

        580 - Forensic accounting and its role in the economy
        Asghar Asgharzadeh Rohollah Bayat Reza Kalantari Gholamreza  Mohammadi Saein  Khoshbin
        https://doi.org/10.82247/jebr.2025.1215774
      • Open Access Article
        • Abstract Page
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        581 - Examining individual and cognitive factors influencing unethical behavior intentions: evidence from accounting students
        Fahime Ebrahimi
        10.71965/aft.2025.1216008
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        • Abstract Page
        • Full-Text

        582 - The impact of social performance and human resource accounting on sustainable performance
        Ghasem Ghasemi
      • Open Access Article
        • Abstract Page
        • Full-Text

        583 - Identifying and evaluating factors affecting the research and development algorithm during the sanctions era (Case study: National Gas Company)
        naser vakili hormat asghari Mersedeh Adabi
      • Open Access Article
        • Abstract Page
        • Full-Text

        584 - Psychopathy and Academic Success: A New Perspective on Hidden Behaviors among Accounting Students
        Maryam Kadivar Bahman Banimahd Ramezani Ali Akbar Seyyed Hossein  Nasl Mousavi
        10.30486/FBRA.2025.140406141216954
      • Open Access Article
        • Abstract Page
        • Full-Text

        585 - An Analysis of the Role of E-Government in Controlling Economic Crimes
        بهروز نوروزی naser hamidi Mostafa Elsan
        10.71488/cyberlaw.2025.1217495
      • Open Access Article
        • Abstract Page
        • Full-Text

        586 - Developing an integrated corporate governance framework with emphasis on evaluating management performance in the East Azerbaijan Province Water and Wastewater Company: A local and sustainable approach
        Yahya adashkarimi
      • Open Access Article
        • Abstract Page
        • Full-Text

        587 - An Examination of the Audit Committee's Impact on the Relationship Between Creative Accounting and Financial Reporting Quality in Commercial Banks
        Akram Taftiyan
        https://doi.org/10.71923/ichs.2025.1220047
      • Open Access Article
        • Abstract Page
        • Full-Text

        588 - The Effect of Teaching Religious Courses on Ethical Decisions of Accounting Students
        Amir Shams Ali Taghavi Moghaddam
      • Open Access Article
        • Abstract Page
        • Full-Text

        589 - Examining the role of women managers in determining the non-financial performance of companies through financial reporting
        Ramin  Zeraatgari غلامرضا رضایی Rasoul Keshtkar
        10.71801/JZVJ.2025.1221955
      • Open Access Article
        • Abstract Page
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        590 - Predictors of Life Satisfaction through Financial Anxiety and Financial Optimism among Accounting Students
        Reza Taghizadeh Zahra Naderi Nobandegani Shadi Hossieni Leila Jafari Naimi
        https://doi.org/10.82563/jetaaf.2025.202510271222524
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        • Abstract Page
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        591 - The importance of complying with accounting standards in plant physiology and its impact
        Hossein  Mohammadi
        https://doi.org/10.5281/zenodo.17450190
      • Open Access Article
        • Abstract Page
        • Full-Text

        592 - Designing an Optimized Model of Ethical Governance in Islamic Financial Management Based on Khwaja Nizam al-Mulk’s Intellectual Horizon (Fuzzy Logic Approach)
        javad keyhan arash mirtorabi
      • Open Access Article
        • Abstract Page
        • Full-Text

        593 - The Impact of Accounting Comparability and Customer Concentration with Emphasis on the Moderating Role of Profitability and Information Asymmetry
        Saeedeh Miarsadeghi nemat rostami Mazouei
      • Open Access Article
        • Abstract Page
        • Full-Text

        594 - The role of quantitative accounting in financial systems in compensation for board of directors of companies listed on the Tehran Stock Exchange
        Mohammad Ali Sari
      • Open Access Article
        • Abstract Page
        • Full-Text

        595 - Feasibility of Environmental and Social Management Accounting in Municipalities (Case Study: Shiraz Municipality)
        Mojtaba Ahmadi فرزانه حیدر پور اسماعیل شمس الدینی
        10.71608/faar.2025.1224951
      • Open Access Article
        • Abstract Page
        • Full-Text

        596 - Analyzing causal relationships between components of the native pattern of manifestation of accountants' dark personality traits and prioritizing its consequences using SEM and OPA approaches
        Somayeh Ahmadi Eslamloo Mostafa Ghasemi abdolreza mohseni
        https://doi.org/10.82379/imr.2025.1227479
      • Open Access Article
        • Abstract Page
        • Full-Text

        597 - The effectiveness of intellectual capital management on the organization's financial performance with the mediating role of organizational accountability
        Seyed Saeed mousavi elham ghlami Mahsa  Ghanbari Chonqaralovi Yekan
      • Open Access Article
        • Abstract Page
        • Full-Text

        598 - Designing an Optimal Model of Ethical Governance System in Islamic Financial Management with Emphasis on the Intellectual Horizon of Khwaja Nizam al-Mulk (Fuzzy Logic Approach)
        Javad Keyhan Arash  Mirtorabi
        10.82431/vcm.2025.1228616
      • Open Access Article
        • Abstract Page
        • Full-Text

        599 - Financial Reporting to Global Sustainability: The Path to Integration into Social and Environmental Accounting
        Ahmad  Khodamipour leyla rezaei
        10.82563/jetaaf.2025.202512181228627
      • Open Access Article
        • Abstract Page
        • Full-Text

        600 - Structural Analysis of Alawi Governance in Nahj al-Balagha with Emphasis on Justice, Legitimacy, and Public Participation
        Asma Shahriyari Fahkrodin Soltani
        10.71844/iwl.2025.1229136
      • Open Access Article
        • Abstract Page
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        601 - Exploring the Challenges of Oversight over High Supervisory Institutions in the Islamic Republic of Iran
        زهره ستار شمس آبادی سید محسن میرحسینی Mohammad Hossein  Jafari
        https://doi.org/10.82323/jil.2025.1229494
      • Open Access Article
        • Abstract Page
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        602 - A Qualitative Study on Developing an Indigenous Model of Professional Accountability for Managers toward Human Capital Empowerment in the Iranian Tax Administration
        fsaneh  Sabzikarha MohammadReza Azadehdel Mehrdad  Goudarzvand Chegini
        https://doi.org/10.71837/jhce.2026.1231039
      • Open Access Article
        • Abstract Page
        • Full-Text

        603 - The Role of Quantitative Accounting in Financial Systems in Compensation for Board of Directors of Companies listed on the Tehran Stock Exchange
        mohammad ali sari

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