شیما شاه محمدی

The purpose of this study is to investigate the effect of company size on the Strategic role of management accounting techniques in the performance sustainability in during and before the inflationary stagnation period prevailing in the country. For this purpose, Irokhin et al.'s (2019) model is used to measure and classify management accounting techniques. The data analysis and research hypotheses test were conducted using SPSS and Smart-PLS softwares based on the data of 117 companies admitted to the Tehran Stock Exchange for a period of 8 years (1392-1399). The results show that companies have used management accounting techniques more during the inflationary stagnation than before inflationary stagnation period. Also, during the inflationary stagnation period, the increase in the use of management accounting techniques among small companies was more than large companies. In addition, the company size has a significant effect on the relationship between the use of management accounting techniques and the performance sustainability during and before the inflationary stagnation period. This means that companies use management accounting techniques in proportion to the perceived level of environmental risk and environmental uncertainty.

The purpose of this research is to investigate the effect of the application of management accounting techniques on the sustainability of the company with the moderating role of strategic orientation. The Teodosio et al. model (2012) is used to measure the strategic orientation, and the Lebedov model (2019) is used for management accounting techniques.The tool of this research is a standard questionnaire that was provided to the financial department of the manufacturing companies admitted to the Tehran stock market in 1401. After repeated follow-ups, 91 questionnaires were completed and provided to the research group.Data analysis and research hypotheses have been done using Smart Pls and Spss software.The results of the research showed that the strategic orientation reduces the effect of management accounting techniques on the company's sustainability. Because in our country, due to the existence of a monopoly market, the effort for innovation, customer satisfaction, the main competitor, and reducing the price of products is less done by the companies, as a result, the effectiveness of management accounting techniques on the sustainability of the companies' is reduced.

The main purpose of this study is to investigate the moderating role of audit quality and auditor expertise on the relationship between accounting information and stock prices .And the input model of Oroud and et al (2019) has been used to investigate this relationship. In this study, the size of the auditing firm is considered as a measure of audit quality, the tenure of the auditor is a measure of the auditor's expertise, and cash flows and accruals are a measure of accounting information. In the experimental study of this research, a sample consisting of 171 companies listed on the Tehran Stock Exchange for the period 1394 to 1398 was selected by screening method and analyzed by SPSS software. In this research, multiple regression model has been used for research tests. Findings show that, due to the intervention of the auditor's tenure and the size of the auditing firm, the relationship between operating cash flow, investment cash flow, discretionary accruals and total accruals with stock price is significant. But, there is no significant relationship between cash flow of financing and non-discretionary accruals with stock price. In summary, the research evidence showed that the size of the audit firm and the auditor's tenure moderate the relationship between accounting information and stock prices.