فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 20 (زمستان 1395)

In recent years have seen the international trade challenged to improve efficiency by reducing its material and energy usage. Material flow cost accounting has been suggested as a management tool that can assist and a new international environmental management accounting standard, ISO 14051, has emerged for consideration by business. Concerns about the lack of theoretical knowledge and practical application of these tools exist. Organizations can use to understand the scope of additional new material flow cost accounting and apply this method in different parts of organization. This paper presents a literature review of existing research on material flow cost accounting and Current views of management.

Fund performance is affected by many features. This research studies the effect of outside monitoring and asset turnover ratio on the performance of the mutual funds. Because of high expenses of outside monitoring, only institutional owners have enough motivation to use it in order to achieve more benefit. Our study draws from Tehran stock exchange database that provides the monthly reports for all Tehran mutual funds for the period of Oct -2012 To 22- Sep – 2014. The results indicate that there is a revers and meaningful relationship between assetturnover ratio in mutual fund and the performance of them. Also there is a direct and meaningful relationship between outside monitoring of mutual fund and the performance of them and there is no meaningful relationship between outside monitoring and relation of asset turnover ratio and the performance of the mutual funds.

Accounting earnings is one of the most important information contained in financial statements that many factors affect its quality. The quality of reported earnings is very essential in optimal allocation of resources to capital markets and, the users of financial reports give a particular attention to the reported earnings. Reporting the low-quality earnings and those, which are not reflective of the company’s actual performance, will lead to inappropriate allocation of resources and will cause to reduce the economic growth. On the other hand, such earnings have not the required efficiency and will direct the resources from projects with real returns toward unrealistic projects with false and unreal returns. Identification of determinants (effective variables in) of earnings quality is very significant to legislative authorities and for improving the earnings quality. In the studies addressing the determinants of earnings quality, the determinants play the role of independent variable and the earnings quality has its role of dependent variable. There are various factors affecting the earnings quality. In this investigation, the most important determinants of earnings quality and their components are discussed including the Firm characteristics, financial reporting practices, corporate governance mechanisms, auditor’s, incentives of capital markets, management characteristics and external factors.

The main objective of this article is to present the practical application of the learning curve for new products in Iran. In this context, we use the data of three new product of Sanaatdarane Eftekhari Shiraz as a case study. Data have been collected from the 2011 and 2012 related to three new products, these products were estimated learning curve and using the regression, the effect of the acquisition of goods and acquisition rate was calculated. The results show learning effect in this three product, and this effect reduce time of production and packing. So that the average time the product 1200 sales, from 26.21 to 14.72 minutes after learning was completed. In product 1100 sales, average production was 18.52 minutes and after learning was completed this time was 8.95minutes.This time for third product time change from 33.28 to 16.42 minutes. The analysis in two ways: "cumulative quantity of production "and" cumulative time of production " is done. Learning rate based on cumulative quantity of production for product 1200 sales,1100 sales and Chakh Chinak were 86, 84 and 93 percent respectively. The rates were based on the cumulative time of production 84, 85 and 94 percent. In addition, due to the simple assembly process, as well as mass production learning process is completed in a short time.

The purpose of this paper is to contribute to the theory and applications in social business and accountability The paper develops the theoretical arguments, shows the importance of non-accounting measures, explores available non-accounting measures and suggests BSC as an externally validated reporting tool. There is a need to expand the accounting base to non-financial measures; social business and social enterprises do not have externally validated performance reports and there is no benchmark data to compare performance. This is a conceptual and theoretical study. It needs empirical validation. Using the suggested measurement and reporting will make public accountability transparent and expand the accountant’s social role. It will motivate teaching of social business in accounting The study supports social business as a legitimate entity; corporations engaged in social business will be more publicly responsible; the study will encourage investment in social business; small entrepreneurs from the bottom of the society will have an opportunity to participate in the economy; and the poor will participate in the economy, will expand the economy and contribute to social and economic development. The paper includes guidelines for implementing the proposed BSC, performance measurements and reporting techniques.

Necessity of encounter with challenges posed by rapid advances in technology related to the client, audit standards, makes the auditor to use the tools and techniques of computer. However, recent research has introduced the idea that the use of computer tools and techniques is relatively low. This essay is to identify and then to examine the potential factors affecting the use or non-use of tools and computer techniques, uses the unified theory of acceptance and use of technology. Examination of auditor use of computer tools and techniques is important because computer tools and techniques promise improving and enhancing the efficiency and success of audit itself. The data used by 181 auditors were collected. The results show that expected performance and facilitator conditions can increase the possibility that auditors accept to use the computer tools and techniques.

In this paper, the optimization within the components of the survival pyramid including time, cost, quality and risk in construction has been taken into consideration. The results for other industries such as automotive, appliances and electronic devices, leading industries and etc can be used. The purpose of optimization is to create balance among time, cost, quality and risk to make the best level of customer's satisfaction and end users and to obtain the most optimal level of value for organization. In the current business environment, management accountants need tools and to develop models for decision making and planning that the reduction in delivery time and total cost of the products and with high quality in order to create value for organization. In this paper to optimize the components of the survival pyramid with genetic algorithm in order to inplamenate five case on specific problems. In this case, we optimize every one of time, cost, quality, and risk separately.