List of Articles Open Access Article Abstract Page Full-Text 1 - Energy Cost Accounting: Conventional and Flow-oriented Approaches Zahra Dianati Deilami Mojde Derakhshan Open Access Article Abstract Page Full-Text 2 - Environmental Management Accounting with Integrated Approach for Fuzzy Design in Green Manufacturing by Using Fuzzy Analytic Hierarchy Process Zahra Pourzamoni Saeed Mashayekhi Fard Open Access Article Abstract Page Full-Text 3 - The role of leverage on a portfolio of stocks due to the Financial health of companies Tahere yosefvand Azita jahanshad Open Access Article Abstract Page Full-Text 4 - Bloated Balance Sheet and Substitute Mechanisms to Avoid Negative Earnings Surprises Hassan Farajzadeh Dehkordi Hassan Hemmati Hale Sanaee Open Access Article Abstract Page Full-Text 5 - The Study of Productivity and Cost Leadership and Differentiation Strategy Effect on Bankruptcy Risk Majid Azimi Yancheshmeh Mostafa rajabi Zoherh Mahmoud Dehnavi Open Access Article Abstract Page Full-Text 6 - lean implementation process Asgar Pakmaram Ebrahim Rostamnejad Open Access Article Abstract Page Full-Text 7 - The Study of financial reporting quality ،debt maturity, and investment efficiency in Listed Firms at Tehran Stock Exchange (TSE) Ahmad Ghodarzi Hani Babazadeh Shirvan