List of Articles Open Access Article Abstract Page Full-Text 1 - 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 Abstract Page Full-Text 2 - The Analysis of the role of Financial Reporting Readability in Improving the Market Perceptions regarding the Corporate Cash Holdings Yassaman Khalili Abolfazl Momeni Yanesari Mehdi Safari Gerayli Abdolkhalegh Khonaka Open Access Article Abstract Page Full-Text 3 - 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 Abstract Page Full-Text 4 - New modeling for Evaluating the Performance of Iranian Stock Exchange Firms by Emphasizing the Localization Approach PAYAM PIRAYESH SHIRAZI reza sotudeh mahdi faghani Open Access Article Abstract Page Full-Text 5 - dentifying the effective factors on achieving success in advancing corporate governance strategies in the health sector and explaining the effects and consequences of its implementation fatemeh rezaei Heydar Mohammadzadeh salteh rezvan hejazi Houshang Taghizadeh Open Access Article Abstract Page Full-Text 6 - A comprehensive model of outcome-oriented performance budgeting for the executive organizations of the Kurdistan Region of Iraq dlshad zanghaneh مهدی زینالی Younes Badavar Nahandi mehdi alinajad Open Access Article Abstract Page Full-Text 7 - Developing of the model effect of auditors' ethical principles and religiosity on the quality of audit services Behnam Azhdari Seyed hossein Nasl mosavi Ali Jafari Open Access Article Abstract Page Full-Text 8 - 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 Abstract Page Full-Text 9 - Examining the relationship between social conservatism and auditors' Whistle-blowing with emphasis on the moderating role of moral intensity kaveh parandin yasser shirzadi Somayeh Hosseini Aghdaei tayebeh jamshidi