List of Articles Financial Accounting Open Access Article Abstract Page Full-Text 1 - Investigation and Conceptualize the recent Convergence between Management Accounting and Financial Accounting Ferydoon Rahnamay Roodposhti Rahele Homayooni Rad Open Access Article Abstract Page Full-Text 2 - A Literature Review of the Accounting Theory and the Conceptual Framework of Financial Accounting Standards Board Hassan Chenari 10.71907/sebaa.2023.2306-1109 Open Access Article Abstract Page Full-Text 3 - Improve the quality of financial accounting information by strengthening financial independence Seyed hossein Ahmadi Langari Open Access Article Abstract Page Full-Text 4 - Ranking the financial performance of Tuka Foolad companies based on organizational DNA behavior using the ELECTRE technique Alireza Shirvani sara etemadi Zahra Alipour Darvish Open Access Article Abstract Page Full-Text 5 - The Relationship between Policy Uncertainty and Accounting for Encrypted Financial Assets Yazdan Gudarzi Farahani Babak Esmaeili Omidali Adeli 10.30495/faar.2022.693672 Open Access Article Abstract Page Full-Text 6 - Investigating the relationship between managing director's marital status and the efficiency of company capital allocation Shahrzad Seraj Mohammad Khoshnodan 10.71965/aft.2025.1128657