نشریه حسابداری سلامت
سال چهارم شماره 1 (پیاپی 11، بهار 1394)

Those companies and industries which their activities have a large-scale environmental, social, and economic effects are encountered with serious challenges in the field of information disclosure for their own environmental activities. The aim of this research is to identify the influential variables on the environmental disclosure, and also to present a model for its disclosure. This research is applied in terms of purpose, and based on the method of collecting data is a descriptive survey of the content analysis type. The statistical population of the research contain all the experts and specialists in the field of green accounting and environmental accounting. The statistical sample of the research consists of 29 experts (environmental experts and the experienced members of Iranian Association of Certified Public Accountants in this regard). In order to collect and analyze the opinions and comments of the experts, Fuzzy Delphi method, Paired Comparison Matrix technique, and Expert Choice Software Version 11 have been used. The main influential variables on the environmental disclosure which have been identified in this research are preventive practices, compensatory practices, and managerial practices. Preventive practices include prevention of air pollution, protective practices of environment, and energy consumption patterns; compensatory practices contain loss compensatory practices and reducing compensatory practices; and managerial practices consist of participatory practices in social activities, acquiring certifications and honors, research and development. The influential variables on the environmental disclosure have the capacity to be disclosed in the financial statements and/or in the notes along with the financial statements according to their level of importance and in relation to their being qualitative and quantitative. Identifying the revenues and the costs of environmental activities and their disclosure will be a more efficient step in moving of organizations towards executing green accounting.

Searching for a prevailing index in evaluating companies is one of the prominent features of the financial researches in the present era. Accordingly, the managers of the companies are trying to establish a new economic framework in their companies for both a better reflection of value and profitability. Hence, choosing an optimal strategy by the managers leads to create a sustainable competitive advantage. Therefore, the aim of this study is to investigate the relationship between the strategy of the pharmaceutical companies listed on the Tehran Stock Exchange and the economic value added. This study is an applied research, and it uses a quasi-experimental design by means of ex-post-facto approach. The sample of the research includes 190 observations of the year-end of the company from 2004 to 2013. The data of the research have been tested by Eviews Software Version 8 and by the ordinary least square regression method. The results of the research state that there is a direct and significant relationship between cost leading strategy and economic value added. But, there is not a significant relationship between differentiation strategy and economic value added. The results of the research suggest that the cost leading strategy has a significant effect on the improvement of economic value added of the pharmaceutical companies listed on the Tehran Stock Exchange. In other words, the managers of the pharmaceutical companies intend to increase the sale by reducing the costs of production.

The stock price index represents the overall economic situation of a country. Therefore, predicting this index is important for investors. The aim of this research is predicting the stock price index changes of the Tehran Stock Exchange by using neural networks. In order to carry out this research, the data collected from the material industry and pharmaceutical products listed on the Tehran Stock Exchange during 2007-2013 have been used. Among 48 input variables, 10 input variables were selected by Particle Swarm Optimization Algorithm. This algorithm identifies an optimal combination of influential variables which include the independent variables of this research. Afterwards, the data relevant to the selected variables were inserted separately into the Firefly Algorithms, Radial Basis Functions, Multi-Layer Perceptron Networks, Imperialist Competitive Algorithm, and Adaptive Grid Scheme based on the Fuzzy Logic Systems, and then, these algorithms were taught. Next, the above mentioned algorithms have been tested by the estimated data; hence, the prediction error has been identified, and according to that, these methods have been compared. For this purpose, SPSS Software Version 11 and MATLAB Software Versions 6 and 7 were used. Applying the influential variables in the predicting of the stock price index changes in the used algorithms in this research can reduce the prediction errors of the stock price index in the material industry and pharmaceutical products. The results of the research show that the Imperialist Competitive Algorithm has a better performance in relation to the other algorithms. Moreover, the suggested algorithms, in general, have a high ability in predicting the stock price index, and the output data for Imperialist Competitive Algorithm indicate the correlation coefficient of 0.9404.

Stress and occupational burnout are of occupational hazards, which have been taken into consideration in recent years. Hence, the present research by looking forward to cover this dimension of the audit knowledge examines the effects of job stress on auditor's performance according to the mediating effect of occupational burnout. This study is of a cross-correlation type which its statistical population consist of all auditors working in audit firms in Iran such as Audit Organization in the year 2014. And the sample of the research includes 213 observations selected from this population. The applied tool in this research has been consisted of a combination of three questionnaires in the field of job stress, occupational burnout, and job performance. The data were analyzed through Structural Equation Modeling and Pearson correlation coefficient by using SPSS Software Version 21, Amos Version 21, and Excel Version 2010. The results of the research indicate that there is a relationship between job stress, occupational burnout, and job performance. In other words, the results approve that there is a positive and significant relationship between job stress and occupational burnout, and also they confirm that there is a negative and significant relationship between occupational burnout and job performance of auditors. Moreover, it is proved that there is a negative relationship between job stress and job performance via the mediator variable of occupational burnout. The existence of a relationship between job stress, occupational burnout, and job performance suggests that promoting performance is one of the positive consequences of decreasing stress and occupational burnout. Therefore, according to the important role of stress and occupational burnout on the performance of auditors, it is suggested that by decreasing the factors of job stressor in the working environment, the requirements for performance promotion, quality improvement, and at last, an increase of the credit of accounting society is provided.

In recent years, many attempts have been conducted to use accrual accounting in the reporting system of the public sector of some countries such as Iran. Since the main purpose of accounting and financial reporting system in the Universities of Medical Sciences is to provide the information which will assist managers effectively in implementing accountability, the present study examines the effect of implementing accrual accounting on the accountability of managers of the Universities of Medical Sciences in the North-west of Iran.

The present research is a field survey. The population of this research consist of all managers of the North-west Universities of Medical Sciences of Iran in 2014 among 341 subjects. By using the table of determining sample size by Morgan and Krejcie, 181 subjects were achieved as the sample size, and the units of samples were selected through cluster sampling method. Data collection tools include a researcher-made questionnaire. In order to analyze the data, the descriptive statistics, one-sample t-test, t-test for independent groups, and ANOVA have been used by SPSS Software Version 20.

The implementation of accrual accounting in the Universities of Medical Sciences has a significant and positive effect on seven dimensions of the accountability of managers including public, financial, professional, legal, social, and operational dimensions.

From the viewpoints of managers in the Universities of Medical Sciences, the implementation of accrual accounting has a significant and positive effect on accountability; therefore, the implementation of accrual accounting leads to increase the level of accountability.