Management Accounting: 5 (39)

Open Access Article

1 - The Effect of Supply-Side Factors on diffusion of Management Accounting Innovations
Mostafa Zolghadr Hamid Haghighat Gholamreza Kordestani

Factors affecting adoption of management accounting innovations have been studied in several aspects. According to theoretical literature, adoption of these innovations is highly supply oriented and in many cases, that is the result of their supply via the actors that p More

Factors affecting adoption of management accounting innovations have been studied in several aspects. According to theoretical literature, adoption of these innovations is highly supply oriented and in many cases, that is the result of their supply via the actors that perform research and development which are necessary to support the initial development of the innovation. In this regard, the purpose of this study is to examine the effect of supply-side factors of management accounting innovations, including management consulting services firms, sources of knowledge about management accounting and internal champions on the adoption of these innovations. In addition, this research examines the impact of the perceived attributes of management accounting innovations on the relationship between supply-side factors and adoption of these innovations. For this purpose, by using the questionnaire, data about 121 companies accepted in TSE was gathered and analyzed using structural equation modeling. The results show that supply-side factors have a direct impact on the adoption of management accounting innovations. In addition, perceived attributes of innovation play a mediatory role in the relationship between the supply-side factors and adoption of them. These findings confirm the impact of market perspective on the development and diffusion of management fashions, including modern management accounting techniques. Manuscript profile

Open Access Article

2 - Investigating the Relationship between Discretionary Accruals and Total, Relevant, or Irrelevant Diversification at Companies Listed in Tehran Stock Exchange
Akram Taftian S. Zahra Mirbagheri Mahdeye Hasani Sadrabadi

Diversification is regarded as a growth and development method for organizations and a major strategy for multi-business corporations. Businesses can be created and developed through relevant or irrelevant diversification. Relevant diversification will let a business be More

Diversification is regarded as a growth and development method for organizations and a major strategy for multi-business corporations. Businesses can be created and developed through relevant or irrelevant diversification. Relevant diversification will let a business benefit from synergy or common resources. The aim of this study was to analyze the relationship between discretionary accruals and total, relevant, or irrelevant diversification at companies listed in Tehran Stock Exchange. This is a correlational-causal (post-event) applied study in which the statistical population included the companies listed in Tehran Stock Exchange. A sampling method was employed to select 81 companies from 2005 to 2017. Then the regularized least squares regression was used in Eviews to test the research hypotheses. According to the results, there was a negative and significant relationship between discretionary accruals and total, relevant, or irrelevant diversification. In other words, increasing at Companies Listed in Tehran Stock Exchange diversification decreased discretionary accruals. Manuscript profile

Open Access Article

3 - The effect of earning management on stock liquidity, emphasizing at life cycle stages )Dikkinson Model Test )
rasol Baradaran Hassanzadeh Saeed Ghassemi

The goal of the present research is to investigate about the effect of earning management on stock liquidity during different stages of life cycle of firms enlisted in Tehran Stock Exchange. To realize the research goals we studied 92 firms during the time period betwee More

The goal of the present research is to investigate about the effect of earning management on stock liquidity during different stages of life cycle of firms enlisted in Tehran Stock Exchange. To realize the research goals we studied 92 firms during the time period between 2008 and 2015. In order to measure earning management we have used a Modified Kaznik Model (1999), and to measure stock liquidity we have used 20 liquidity criteria, through which 17 items are among trading criteria, and 3 remaining criteria are from among information criteria or are order-oriented. Also, to measure firm’s life cycle we have used Dickinson’s Model (2011). To test the hypotheses we have used a multiple variables regression pattern. Results of the present research showed that as earning management increases, the firm’s stock liquidity decreases and also earning management results in a reduction of stock liquidity of firms in emergence and growth stages. Manuscript profile

Open Access Article

4 - Value-Driven Internet Shopping: The Mental Accounting Theory Perspective (case study: Diji Kala)
Zahra Dianati Deilami Elham Balooti Ronak Darvand

Cyberspace has changed the role of consumers in the world of commerce. Easy access to information, the possibility of quick comparison of products and many of the possibilities offered by the Internet to consumers has greatly enhanced the power of consumers. In the pres More

Cyberspace has changed the role of consumers in the world of commerce. Easy access to information, the possibility of quick comparison of products and many of the possibilities offered by the Internet to consumers has greatly enhanced the power of consumers. In the present article, with a review of mental accounting theory and online shopping, these two concepts are discussed with each other in competitive environments. The purpose of this study is to evaluate online value based decision making from the point of view of mental accounting theory. This study seeks to answer two questions: (1) which factors affect the value of the customer's expectations about buying from the Internet store (Online)? (2)How do the intended value and other factors affect buy from the DJ's Web store Product online? Also, the types of performance measures, including monetary (commodity price) and non-political (risk), comfort and pleasure (different classifications and different encounters) .The research method is a correlation type based on structural equation model. The data of this research were collected by using a distributed questionnaire among 70 sampled individuals in an unofficial way by available sampling method, collected from one day's customers and analyzed using SMARTPLS software.The results of this research show that perceived price and risk have a negative impact on the value parameters and the intention to buy Internet shoppers. But the convenience of shopping has a positive impact on perceived value as well as on the intention to buy Internet shoppers. Perceived value also has a positive impact on the intention to buy Internet shoppers. Shopping pleasure has no effect on the perceived value of online buyers but has a positive relationship with the intention to purchaseOn the other hand, the convenience of buying Internet shoppers through the mediating value of perceived value has an effect on the intention to buy. However, the perceived price and perceived risk of a purchase are negatively influenced by the mediating value of the perceived value. But the effect of shopping pleasure through the mediating variable of perceived value on purchasing intention is not statistically significant. Manuscript profile

Open Access Article

5 - Presenting Pattern of Global Management Accounting Based on Critical Thinking
Mona Abednazari Ferydoon Rahnamay Roodroshti Hashem Nikoomaram Zahra Poorzamani

The aim of the present study was to develop a model for global management accounting principles based on a critical approach. To this end, four principles of relevance, influence, value, and trust were considered as the global management accounting principles and the fa More

The aim of the present study was to develop a model for global management accounting principles based on a critical approach. To this end, four principles of relevance, influence, value, and trust were considered as the global management accounting principles and the factors affecting these principles and their outcomes were examined. The research hypotheses were developed based on structural, theoretical, and applied frameworks based on the critical paradigm. The collected data were analyzed by using structural equation modeling and, finally, a model with good fit was extracted. The results of the study suggested that the current position of management accounting is not convincing in theory and practice (based on critical thinking), and the global management accounting principles need to be taken into account in all structural and practical domains for the development of management accounting. Manuscript profile

Open Access Article

6 - 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

This article aims to investigate the effect of corporate governance on the relation between accounting information quality and correlation of company and industry growth rate for the companies listed in Tehran Stock Exchange. This research uses the variables earnings pe More

This article aims to investigate the effect of corporate governance on the relation between accounting information quality and correlation of company and industry growth rate for the companies listed in Tehran Stock Exchange. This research uses the variables earnings persistence, earnings smoothing, earnings predictability and accruals quality as proxy accounting information quality variable. Also, eight indices are used as proxy corporate governance mechanisms. the hypothesizes of the research are tested using a sample consisting of 111 of companies for a time period of 15 years from 2003 to 2016 and based on multiple variable regression model and panel data model. Eviews software were employed for calculation. The results indicate where the corporate governance is weak, then the role of the accounting information quality in investor’s decision making increases. Accounting information quality also better explains the correlation between company and industry’s growth rate where the corporate governance is weak. Manuscript profile

Open Access Article

7 - Content Analysis of Behavioral Accounting Research in Iran
Younes Nobakht

The purpose of this paper is to investigate behavioral accounting studies in Iran between 1993 and 2017. This research is an applied research and is based on content analysis methodology. The research data were collected using a check list tool and statistical analyzed More

The purpose of this paper is to investigate behavioral accounting studies in Iran between 1993 and 2017. This research is an applied research and is based on content analysis methodology. The research data were collected using a check list tool and statistical analyzed using Excel software. The research findings show that over the years, 222 articles have been published in this area, the major part of these researches are in the fields of financial accounting (69), auditing (59) and management accounting (28). Beyond these articles, articles about tax and information systems are standing at the last point of studies with just one article about. In addition, the study of quadruple levels of behavioral accounting research suggests; Investigations related to the level of individuals with 85 and environmental conditions with 83 cases are in the first rank of interest of Iranian scholars. Also, research related to the levels of organizations and groups with 33 and 21 research respectively in the next rank. Manuscript profile

Open Access Article

8 - Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory
Hasan Valiyan Mohammadreza Abdoli Mehran Orooyee

The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of More

The Audit Expectation Gap (AEG) has been investigated in many countries through different definitions as well as the various expressions of the structure, boundaries of each component, and its associated influencing factors. The Purpose of this research is Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory. The method of this Mixed research is based on the adaptation of theoretical foundations through the Critical Appraisal Skills Program( CASP), as well as Delphi analysis to confirm the indices, and finally, Rough analysis and gray theory in order to select the most important option among the five options of human resources strategies for the auditors working in The audit firms were. In this research, which was conducted in a one-year period, 10 associate professors in accounting and auditing were involved in various research steps. The results of the research showed that the stakeholders 'perceptual gap, functional gap, legal gap, organizational gap, individual gap and knowledge gap were considered as the most frequent in the research, which led to the creation of a gap between auditors' expectations. Among the 36 identified indicators of the components, 21 indicators were identified as Delphi-approved indicators, which were identified by the formation of decision matrix with the help of 4 participants of the research, the index of conflict of interest as the most important factor in The gap between auditors' expectations is highlighted, based on Rough's analysis. Also, based on gray theory analysis, human resource development strategies are considered as the most important priority for reducing the gap between auditors' expectations, which audit firms can use as a way to increase confidence in future human resource policies. And stakeholder confidence in the audit reports. Manuscript profile

XML

List of Articles