فهرست مطالب بهرام برزگر

The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.

In this paper, a test particle model is developed to study the electron acceleration in a magnetized plasma-filled waveguide by a twisted electromagnetic wave with variable amplitude and phase along the longitudinal position. With appropriately assigned initial values, the electron total energy gain is obtained using numerical analysis without calculating the dispersion relation. Numerical results show that as long as the twisted electromagnetic waves significantly affect the electron acceleration, during the passage of an electron through the waveguide, one may employ an optimum value of the external magnetic field to obtain the maximum energy gain.

Today, one of the most important challenges for universities is the teaching of academic disciplines; Including accounting. One of the major challenges of the 21st century is how to educate students who are prepared to face a dynamic and changing society. The accounting learning process should be designed to develop students' ability to think critically. Therefore, providing a model for using critical thinking in accounting education in the universities has been considered by researchers. The study was conducted in two qualitative and quantitative steps: In the qualitative step, using the research literature and the opinion of experts, the factors affecting accounting education were identified and categorized with a critical thinking approach. In quantitative step, the obtained model was tested by Structural Equation Modeling. The statistical population of the research in the qualitative part included prominent teachers of accounting and in the quantitative part included teachers and PhD students in accounting. The sample size was 12 in the qualitative part and 286 in the quantitative part. The results of oxtracted model showed that; The dimensions of causal conditions have a significant effect on axial conditions. Phenomenon, context, and intervening conditions have had a significant impact on strategies. Also, strategies have had a significant impact on the consequences. Also, the effective mediation role of axial conditions and strategies was confirmed. Based on the results, all factors in the extracted model have effective cause and effect role. In the end, the main index of Grounded Theory model was favorable fit. The results of this research can be a strategic and practical model for teachers and accounting schools.

The purpose of this research is to explain and validate the effective factors in the tax audit quality improvement model. Since an important part of each country's macro decision-making is budget information and its related resources, and also a major part of social inequalities is caused by the lack of transparency in incomes and income gap, therefore identifying the factors that improve the quality model of tax audit And the evaluation of their relations can be a step in the direction of helping to fully secure the spending credits of the government's general budget, providing and increasing stable incomes, promoting tax justice and improving the structure of income distribution, helping the country's growth and development and realizing social justice. . The current research is an applied research. The data collection for the process of testing the designed model was done through a questionnaire and according to the categories obtained from the subsets of the main categories, and to measure the validity of the designed model from the structural equation model (analysis of quantitative data through confirmatory factor analysis ) and to test the hypotheses, PLS and SPSS software were used to analyze the correlation between variables and other tests. The findings of the research showed that the causal factors affecting the improvement of the tax audit quality model have a positive and significant effect on the central phenomenon categories affecting the improvement of the tax audit quality model. Also, the findings showed that the categories of the central phenomenon, background and intervening factors effective on the improvement of the tax audit quality model have a positive and significant effect on the strategic factors effective on the improvement of the tax audit quality model. Also, the findings showed that strategic factors have a positive and significant effect on the results.

The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.

This research is an exploratory mixed study aimed at using OPA methods and analyzing importance-performance to prioritize and analyze the native pattern for improving financial performance among cement companies based on management accounting tools. The population and statistical sample of this study are financial managers of 40 cement companies accepted in Tehran Stock Exchange and Securities. In the first step of model design, 27 management accounting tools with review of research literature were identified. In addition, using Delphi and KENDALL techniques and constants, 24 instruments were selected and divided into 5 general groups (means of financing, budgeting, long-term planning, performance evaluation and deciding for investment). The results of structural equation modeling showed that the effect of all five categories on financial performance is significant and positive. According to the results of the OPA approach, "New Costing Techniques, Economic Added Value, Cost Allocation Techniques, Profitability Index and Net Present Value" ranked 1-5, respectively. The results of importance-performance analysis techniques showed that although total quality management, quality expenditure, new costing techniques and balanced scorecard are of high importance, but in practice these organizations have not received attention and therefore organizations should concentrate on them.

By intensification of competition and resource constraints the necessity of use management accounting tools to earn required power in the competitive market and improving financial performance felt. In the same direction, this current study is an exploratory mixed research that wants to design a model to earn improving financial performance in production companies based on accounting management tools and prioritize. b) Research Questions or hypothesis: The community and statistical sample of the current study consist of the financial managers of 40 accepted cement companies in Tehran stock or OTC. c)

At first the design’s model of 28 management accounting tools by reviewing the research literature recognized, in the following, by Delphi techniques and Kendall agreement coefficient, 25 tools selected and in the general category, there were costing tools, costing budgeting, long-term planning, performance measurement and decision making for investment. d)

The result of structural equation modeling shows that the influence of 5 categories on performance measurement is meaningful and positive.

Also, according to the result of the best-the worst approached, the new costing techniques, pricing techniques financial budget, efficiency of financial processing & accounting and profitability index allocated 1 to 5 respectively.

The aim of this study was to determine the indicators of critical thinking in teaching and learning in Iran based on Grounded Theory with a systematic approach attributed to Strauss and Corbin and paradigm logic. The scope of this research includes all literature and theories related to teaching critical thinking in accounting. To collect the required data, research literature, the technique of semi-structured interviewing of famous teachers in top universities and the method of snowball sampling were used. Data analysis was performed based on three stages of open coding, axial coding and selective coding. Findings were categorized into six general categories with 41 concepts/themes and 212 final identifiers. Finally, the initial theory of the executive model of the critical thinking process model in teaching and learning of accounting students was developed as a conceptual paradigm model. Because the ability to think critically is an important consequence of education, there is a need for further research and continuous development of reliable and validated tools to measure students' critical thinking in order to conduct educational strategies that effectively facilitate critical thinking among students.

One of the most important concerns of universities is the training of qualified accountants to meet the needs of organizations. In recent years, the issue of the quality of education and teaching has been seen as an important topic in educational systems, and one of the most important components of the quality of universities is the teaching methods. Therefore, based on this argument, the present study uses the structural equation modeling approach to examine the relationships between the factors affecting teaching methods to improve the quality of accounting training. For this purpose, after conducting exploratory studies, the theoretical model of improving the quality of accounting education was developed by examining the factors affecting the teaching methods and hypotheses of the present study based on this model. A researcher-made questionnaire with 86 items was used to collect data. The questionnaire was sent to accounting professors and students at different levels and experts in the accounting profession. Finally, due to the uncertainty of the statistical population, 384 people answered the questionnaires and were included in the statistical analysis. After ensuring the acceptable fit of the measurement and structural models of the research, the research findings indicate that There is a positive and significant relationship between the factors affecting teaching methods in order to improve the quality of accounting education, and the most relevant relationship, respectively, is related to the effect of strategies on the consequences (/98), the effect of causal conditions. It focuses on the pivotal phenomenon (/63), the effect of the pivotal phenomenon on strategies (/40), the effect of contextual conditions on strategies (/36) and the intervening conditions on strategies (/25).

One of the most important concerns of executives is the need for training accountants to meet the needs of organizations. In recent years, the issue of the quality of education and teaching has been viewed as major issues in educational systems, one of the most important component that has been taken into consideration in the quality of the universities is teaching methods. This study aimed to Improving the Quality of Accounting Education by Analyzing Teaching Methods, which was conducted using qualitative research methodology and using a strategy based on the grounded theory. In this regard, semi-structured interviews with 21 accounting professors and experts were carried out using purposeful approach and application of theoretical saturation criterion. To obtain the reliability and validity of the data from two participants review method and review of non-participating experts in the research were used. The results of the data analysis were separated into separate concepts through three stages, open coding, axial coding and selective coding with the aid of maxqda2018 software, and 16 general categories were obtained. This paper presents the findings of the study within the paradigm model including: causal conditions (5 categories), pivotal phenomena (improving the quality of accounting education as a general teaching approach), strategies (2 categories), contexts (3 categories), intervening conditions (3 categories) and outcomes (4 categories) analyzed. The findings generally showed that the proper use of the components of teaching methods guarantees learning and improves the quality of teaching and ultimately the quality of accounting education.