فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 48 (زمستان 1402)

The major purpose of this article is to expand the domain of the business research by providing conceptual analysis of the moderating and mediating variables and exploring their potent effects in business research. To provide specific implications, Kang et al. (2015) model with respect to Balanced Scorecard technique is conceptually extended. Theoretical foundation of the moderating, mediating, and their major distinctions along with appropriate statistical tests applicable to each situation are also provided. The model is also extended to analyzing interaction effects of Mediated-Moderation and Moderated-Mediation designs and their testing. The article concludes that: 1) the nature of complex business problems will be more transparently captured by considering moderating and mediating variables, 2) without specifying moderating and mediating variables, business models are incomplete and therefore are not able to solve real business obstacles. Lack of inclusion of moderating and mediating effects is one viable reason which indicates why most business models do not function in real practice, 3) moderating and mediating variables are widening the scope of the prevalent business theories, and 4) moderating and moderating variables makes it possible to respond to the inquiries regarding “when” “how” and “why” a particular relationship exists between the independent and dependent variables. Hence, this study posits great impacts in future correlational and experimental studies in business.

Globalization brings both opportunities for businesses and threats to their operations. As organizations expand their business scope to include global operations, supply chain management becomes a critical function in achieving corporate sustainability. The internationalization of the supply network has brought a more complex system into play, and the accounting procedures must examine the complexities of the supply chain, which includes the central company and upstream and downstream business partners. Therefore, this research aims to know and understand the accounting nature of the sustainable supply chain, using a descriptive approach and based on the citation and library method, and looking at the separation of the role of financial accounting and management in the sustainable supply chain; And it shows that the lack of internal and possibly external knowledge in this field, little cooperation in collecting, measuring and reporting sustainable performance data, the limitation of common standards and existing sustainability accounting tools for supply chain management. It is one of the challenges of this field. The result of the research is the recommendation to focus on the entire supply chain in the research process, the continuous development of accounting for the sustainability of production and supply chains, there is a need to trade-off between comprehensiveness and considering all sustainability issues and the need to focus on key and specific aspects. . The topics raised in this research start a process of understanding and development that can affect the procedure.

Climate change is currently recognized as an important and complex challenge in the economy and is expected to affect global financial assets, the valuation of financial assets and the stability of financial systems. Companies play a major part in the realisation of climate targets; on the other hand, many face significant climate risks. Hence it becomes a necessity to incorporate climate-related risks in their risk management procedures and their external reporting. However, reporting on climate-related risks and opportunities and especially their impact on financial statements is still in its infancy as companies struggle to follow the Task Force on Climate-related Financial Disclosure recommendations and define the interrelation between nonfinancial and financial performance. The aim of the current research is to increase knowledge regarding a set of recommendations have been published in the international arena with the aim of equipping companies with adequate tools for mitigating the implications of environmental externalities for financial activities. In addition to the current research has taken a brief look at the risks and opportunities of climate change and its disclosure.

Nowadays, information technologies play an essential role in the success of accountants, and therefore, studying the factors affecting this process is very important. In this regard, this study attempts to investigate the factors affecting the adoption and implementation of information technologies by accountants based on the technology acceptance model. The present study is practical in nature and is considered as a descriptive-exploratory correlation study. The required data collected through a questionnaire. The population of this study was the accountants working in manufacturing, merchandising, and service companies of Tehran province. Regression analysis and structural equation modeling used to test the hypotheses and analyze the data. According to the research findings, the hypotheses derived from the conceptual model confirmed. This means that the more the accountants' perception of the ease of use and usefulness of new technologies increases, the more their attitude towards the use of these technologies improves. In addition, the more the attitude of accountants toward the use of new technologies strengthen, the more their intention and will to adopt and use these types of technologies will increase. Finally, the more the intention and willingness of accountants to adopt new technologies increases, the more they use likely these types of technologies. Based on the findings of this research, the technology acceptance model can explain the factors affecting the adoption and use of new technologies by accountants.

Governments, through financial services organizations, enact regulations to improve financial literacy and inclusion for consumers or the general public. According to these regulations, all financial service businesses are required to prepare an activity plan to promote financial literacy in the society. The implementation of the plan can be part of the company's social responsibility activities and as an effort to support programs to increase financial literacy and strengthen financial inclusion so that they can have a closer and more intensive interaction with people directly. Therefore, the purpose of this article is to investigate the effect of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being.This study uses a mixed approach (primary qualitative and quantitative case study). The number of sample members was used from Cochran's formula for unlimited society and data was collected from 398 people through a questionnaire among managers, experts, students and ordinary people living in Tehran and in the time period of 1400. Structural equation modeling method and PLS software were used to test the hypotheses.The results of the structural model of the standard coefficients of financial literacy and attitude towards money on financial well-being equal to 0.407 and 0.314, as well as the standard coefficients of financial literacy and attitude towards money with the mediating role of social responsibility on financial well-being are estimated to be equal to 0.253 and 0.521, which show that The variable of social responsibility has an effect on the relationship between financial literacy and attitude towards money on financial well-being. Learning experiences increase understanding of the importance of ethics and personal responsibilities and help individuals develop interpersonal skills, cultural skills, and moral sensitivity while improving technical skills in their field.

Planetary movements affect plants, animals and humans in an intelligent way. Financial astrology begins with the observation of market behavior when two planets interact, an ancient science that describes the influence of planets on natural events and human behavior. This ancient science is rooted in thousands of years of observation and experience in many civilizations. Financial markets, as a small subset of the human social environment, are influenced by these astronomical activities. This research has been conducted with historical knowledge and research of scientific literature and research history with the aim of increasing knowledge in the field of financial astrology and familiarizing with its applications in stock markets as a theoretical and promotional research. By examining the sources, the rules of using astrology in the stock market, how to use the events of the moon and the effects of the planets on the financial markets were extracted. The results of this research indicate the suitability of financial astrology for temporal analysis of financial markets.

The government's reliance on taxes in order to meet expenses and reduce the traditional dependence on oil revenues, as well as placing the announced policies of the resistance economy as one of the most important executive axes at the top of the actions of the Tax Affairs Organization, it is necessary to organize and implement a comprehensive tax plan as an effective factor in providing expenses. The establishment of a comprehensive tax plan has made it easier to achieve the economic goals. The purpose of this research is to investigate the impact of the implementation of the comprehensive tax plan on the organization's performance through the mediation of organizational commitment and job satisfaction and employee motivation. In this article, the senior auditors of the General Department of Tax Affairs in West Tehran are the target community. The sampling method in this research is stratified random probability method, also the known method of determining the minimum sample size in quantitative research was used to determine the sample size, which is 138 people. In order to collect data in this research, a standard questionnaire was used, each of which contains three variables, and (implementation of comprehensive tax plan), mediating variable (organizational commitment, job satisfaction, employee motivation) and dependent variable (organizational performance) with all important dimensions were proposed. It is measured and the content method and Cronbach's alpha coefficient have been used to determine the validity and reliability of the questionnaires. In the part related to inferential analysis, firstly, the investigated population and the data were discussed in terms of normality in order to determine how to use parametric and non-parametric tests. After determining the distribution of data through the Kolmogorov-Smirnov test, to check the model (using Smart PLS3 software), first, factor analysis was used to measure the relationships between the variables and their measurement items, then using the structural model of the relationship between the factors. In order to test the hypotheses, they were examined and finally the hypotheses were confirmed.