مجله حسابداری مدیریت
پیاپی 58 (پاییز 1402)

Economic factors based on the economic values of companies are special in terms of comparing a company with other economic companies and the competition of the company. This research has been carried out with the aim of investigating the relationship between corporate controversy and value creation based on the moderating role of environmental, social and corporate governance sustainability. The statistical population of the current research is all the companies admitted to the Tehran Stock Exchange in the period from 2012 to 2021. The combined data model used to test the research hypotheses. The software used for analysis is Stata version 14. The results of the research hypotheses test show that the three indicators for calculating the value of value (economic value added, market value added and cash value added) have an adverse effect of corporate controversies. In addition, the results of the research show that companies that have positive results in environmental, social and corporate governance factors generally gain the trust of investors, creditors and shareholders, which in turn reduces the negative impact of the company's controversy on the creation of value by the company.

Investor sentiment relates to investors' subjective beliefs about cash flows and investment risks. This type of sentiment has a consistent effect on stock prices. Ownership and governance factors may play a critical role in corporate risk reporting because managers for shareholders prepare annual reports. The main purpose of the current research is the relationship between the quality of internal and external corporate governance and the risk Sentiment of annual reports. For this purpose, 130 companies admitted to the Tehran Stock Exchange between 2008 and 2022 were selected by the systematic elimination method, and in order to increase the degree of confidence in the results of the hypothesis test, the regression method of static and dynamic panel data was used. To measure the sense of risk, the vocabulary frequency method has been used. According to the research findings, in both static and dynamic states, weak corporate governance has a positive relationship with risk Sentiment and strong corporate governance has a negative relationship with risk Sentiment. In addition, the Hirschman index variable has no relationship with risk perception. The existence of internal and external corporate governance reduces inefficient investments and makes managers make optimal and efficient investment decisions.

This research conducted with the aim of evaluating the effect of organizational capacities in the strategic management accounting usage with regard to the mediating role of organizational inertia. The statistical population includes all senior managers (CEO and financial) of companies listed in the Tehran Stock Exchange in 2022 and 260 questionnaires were distributed by cluster sampling method. Research hypotheses tested using structural equation modeling. The research results showed that transformational leadership, organizational learning, technological innovation and market orientation have a positive effect on the strategic management accounting usage. In addition, the mediating role of organizational inertia in the impact of organizational capacities on the strategic management accounting usage confirmed. In fact, the results state that organizational capacity to create value along with changes in internal communication processes and external competitive environment has a positive effect on the strategic management accounting techniques usage. However, the organizational inertia is mutually resistant to change in the usual management accounting procedures

The aim of the current research is to explain the effectiveness of disclosing non-financial information in accounting reports based on factor analysis. For this purpose, all accounting reports of listed companies that have a non-financial (qualitative) aspect (including: attached notes, report of the board of directors to the assembly, internal control report, audit reports) to extract non-financial variables It was investigated and 50 non-financial variables were identified and sent to 380 people in the form of a checklist to obtain points from experts based on Morgan's table, refining the opinions of the research experts to 23 non-financial variables, finally, the mentioned non-financial variables were divided into four social and economic factors, environment and corporate governance were divided, also in order to measure the effectiveness of the mentioned factors, 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital were used as dependent variables for the time period 2012 to 2021. The present research method is applied in terms of purpose and descriptive in terms of data collection method. In terms of the type of data, it is a qualitative and quantitative research, and in terms of the method of data analysis, it is a research with a mixed method, which will be used in a part of the research using a qualitative method and in another part, a quantitative method. And for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that, based on the factor analysis, all the mentioned factors have a positive and significant effect on the effectiveness of accounting reports.

One of the important aspects in tax sustainability that has not been paid much attention in past studies is the strategies of talent acquisition of tax auditors that in this study, based on Atanasov's intuitive fuzzy logic approach, an attempt has been made to identify the most effective green tax sustainability consequences by screening tax auditor’s talent strategies. This study is developmental in terms of methodology and it is a mixed research in terms of data collection type. In this research, in the qualitative part, based on meta-composite analysis processes, it was tried to first identify the researches related to the two concepts of tax auditor talent strategies and green tax sustainability consequences, and then determine the research components and themes based on the critical evaluation scale. In addition, in the continuation of the qualitative part, Delphi analysis used to determine the limit of theoretical consensus. In the quantitative part, with the aim of determining the most effective talent search strategy for tax auditors in the most favorable consequences of green tax sustainability, intuitive fuzzy evaluation used based on Atanasov's logic. In this research, 12 tax audit research experts at the university level participated in the qualitative part and 25 tax auditors filled in the matrix questionnaires in the quantitative part. The results in the qualitative part indicate the existence of 5 themes as tax auditor’s talent strategies and 4 components as the green tax sustainability consequences. The results in the quantitative part also showed based on the fuzzy Vicor analysis process, the most important parameter of the research topics (talent finding strategies of tax auditors) is the function of professional maturity. It was also found that the most desirable consequence of green tax sustainability is the reduction of environmental pollution based on the effect of the theme of professional maturity. The obtained result shows that the companies, based on the improvement of the functions based on the professional maturity of the tax auditors, can understand that by strengthening their operational processes based on upgrading the level of technology and waste recycling, they should be responsible for reducing environmental pollution. Take action and this process can gradually become a part of the social norms of the companies in front of the beneficiaries.

Strategic management accounting is very important in increasing the competitive power and sustainable development of polluting listed companies. The purpose of this research is to provide a conceptual model of strategic environmental performance with an emphasis on strategic management accounting. In the first stage, English and Persian articles related to the relevant topic evaluated and studied. A Critical evaluation skills program used to evaluate the articles. After identifying the valid articles, strategic management accounting components identified as independent variables, strategic environmental performance components as dependent variables, and environmental strategy components as mediating variables. After this stage, the reliability and acceptance rate of the subsets of each component determined by the fuzzy Delphi method. The intensity of competition has caused companies to use strategic management accounting tools and domestic and international environmental strategies and always improve their environmental performance. Considering the importance of environmental performance, managers of polluting listed companies should include new accounting techniques of strategic management in different dimensions along with suitable environmental strategies in their plans.

This study, based on the future research method, to develop possible scenarios in the first place regarding the causes of abnormal behaviors of auditors' assistant organizations and in the second place, by determining the audit negotiation strategies, examine the appropriateness level of such behaviors according to the strategies proposed in the negotiation between the auditor and the employer, in the form of future perspectives.  This study is considered applied in terms of the type of result, and from the point of view of the goal, it is placed in the category of exploratory studies that have been carried out using quantitative and qualitative models.  The participants in the qualitative part were 10 experts in the field of accounting, and in the quantitative part, 25-experienced audit partners participated in this study.  The result of this study in the qualitative part indicated the existence of 6 main categories to evaluate the causes of the emergence of abnormal behavior of auditors, which was confirmed based on Delphi analysis. Then, by selecting 2 factors out of the 6 identified factors as the basis of scenario planning, by conducting thematic analysis, 10 sub-factors emerged. The result of the acquisition in the quantitative part showed that the most important scenario of abnormal behavior of auditors' assistant organization in professional negotiation is the sinusoidal scenario based on the schema of abandonment in auditors, which can be considered in the future based on the compromise strategy in the auditing profession.

The Income inequality in Iran is mainly influenced by government policy, in particular through budget allocation. This study aims to investigate how the government budget (capital and recurrent expenditure) has impacted on income inequality across the provinces in Iran. Data used in this study pertain to period 1379- 1398, corresponding to Gregorian calendar (2000 - 2019), and the same has been utilized by employing the Panel Smooth Transition Regression Model (PSTR) to analyze the relationship between government budget allocation and income inequality. The results of the model estimation suggest that government budget allocation (capital and recurrent expenditure) has meaningfully reduced income inequality across the provinces in Iran. These findings align with previous research conducted by Milanovich, Khan and Bashir and Wood, D’Onofrioa et al(2019), which support Kuznets' hypothesis that government budget allocation initially exacerbates income inequality, but over time, with the implementation of supplementary policies, income distribution can improve.  In addition to government budget, factors such as level of education (literacy rate), labor participation rate, trade expansion (state trading) have a significant equalizing impact on income distribution. By pursuing a well-targeted foreign trade policy in which economic entrepreneurs and stakeholders benefit from trade expansion, government can pave the way for income inequality to mitigate across the provinces.

Technological developments have faced the audit profession with the challenge of the obsolescence of old and traditional methods. Traditional auditing methods are not suitable for auditing today's large and complex organizations. Therefore, the use of information technology and new information tools to provide timely and accurate information about the financial flows of auditing institutions seems vital. In the world today, experts believe that planning and foresight are an inevitable necessity, which requires futurology. This study examines changes in auditing practices expected by Iran auditing professionals within the next ten to twenty years. In this research, mixed methods (quantitative and qualitative methods) are used and university and auditing professionals' opinions collected through open questionnaires, interviews, and Delphi in the first half of 2022. The Delphi analysis in two rounds indicate the acceptance of 24 drivers in the field of changing regulations, structure, and audit procedures. The results show that the audit needs to be changed and updated in the fields of information technology, laws and standards, audit structure, and procedures. In addition, the emergence and acceptance of new business models will require the auditor to be familiar with these models, and despite the difficulties that new technologies create, it will help improve the performance of auditors and is not expected to have detrimental effects on the auditing profession