مقالات رزومه دکتر بهاره بنی طالبی دهکردی

Given that no comprehensive index has been provided for web-based financial reporting, one of the most important tools used for information transfer for the users is web-based financial reporting. Considering the increasing level of coverage of this reporting in the world, the current research is also trying to address the issue of the native model of the web-based financial reporting index.The nature of this reporting type is so that provided information with this language is self-exploratory information. Web-based financial reporting provides the possibility to provide the stakeholders with the information holistically. This technology has been supported as a way to improve efficiency, timeliness, and honest representation of financial information and ease of accessing and analyzing data. Thus, this study aimed to examine the effect of performing web-based financial reporting on earnings management emphasizing the moderating role of agency costs. In fact, the question of the current research is, what is the web-based financial reporting model?And if the model is presented, how is the impact of the web-based financial reporting model on profit management with the moderating role of agency cost? Therefore, the present study has tried to provide an answer to this question. This study method was applied in term of goals and descriptive in terms of data gathering. It used both qualitative method (for identifying components and dimensions related to web-based financial reporting using experts ideas) and quantitative method (for measuring final model obtained from the first stage and reliability of the model). So, combined method was used for data analysis. The web-based financial reporting implementation model was assessed through a questionnaire that was distributed among experts.  Confirmatory factor analysis was used to measure the latent variable of web-based financial reporting implementation with its measurement items. Calculating web-based financial reporting was through a checklist containing 62 indices of Internet disclosure and 62 content factors. The final sample of the research was also selected as the research sample after applying the applied restrictions of 167 companies and 2004 observations (year-company). Results were in line with offering a web-based financial reporting model based on literature and theoretical foundations of previous research and ideas of academic and professional experts using fuzzy Delphi technique. Web-based financial reporting included 8 indices of organizational index, financial index, economic index, social index, political index, human index, technology index, and cultural index. Based on the results, the offered model has lower skewness than each index. Using these indices in organizational level can improve financial reporting status for the users of them. After representing an indigenous model of web-based financial reporting, the effect of this model on earnings management, regarding the mediating role of agency costs was examined. Results showed that the model reduces opportunistic behaviors of managers, leading to decreased earnings management. Also, the implementation of this model can reduce information asymmetry and agency costs. Results showed that the existence of agency costs regarding web-based financial reporting in the companies increases the negative relationship of web-based financial reporting and earnings management. The obtained results can be argued in this way that nowadays, most countries welcome web-based financial reporting for reducing negative effects of information asymmetry between management and owners, agency costs, capital costs, and increase of company value. Their advantages are better access to information, lower cost, possibility of continuous reporting, and providing dynamic information, which cause the spread of using this tool for financial reporting. The represented model based on the ideas of experts include organizational, financial, economic, social, political, human, technology, and cultural indices. In the given model, organizational, financial, economic and human indices are categorized at company level, political, social, and cultural indices at society level, and technology index at software producers’ level. Thus, using these indices at organizational level can lead to improving financial reporting status for the users of these financial statements. Also, after representing a web-based financial reporting model, the effect of this model on earnings management was examined, emphasizing the moderating role of agency costs. The web-based financial reporting model reduced opportunistic behaviors of managers, leading to decreased earnings management. Thus, using the index of web-based financial reporting based on the given model can help companies to reduce information asymmetry and agency costs. In this respect, results showed that using web-based financial reporting, agency costs increase the negative relationship between web-based financial reporting and earnings management. Arguably, it is because nowadays, in most countries, for reducing negative effects of information asymmetry between management and owners, agency costs, capital costs, and company value, mechanisms, such as web-based financial reporting have been welcomed with the advantages of better access to information, lower cost, continuous reporting, and offering dynamic information cause the spread of this tool in financial reporting. Based on the results, web-based financial reporting reduces opportunistic behaviors of managers, reducing earnings management. Also, in terms of agency costs, when web-based financial reporting is utilized in the companies, agency costs are reduced. Finally, agency costs mediate the relationship between web-based financial reporting and earnings management.

In today's highly competitive world, web financial reporting plays an important role in creating simple solutions to identify and compare the business performance of businesses. The purpose of this study is to provide a comprehensive model for performing financial reporting on the web, taking into account different indicators, using the mathematical method. The method of this research is applied in terms of purpose and in terms of the type of implementation strategy, descriptive survey and statistical population of financial and accounting experts, which has been selected by judgment. In this study, by adopting the fuzzy Delphi method, for companies listed on the Tehran Stock Exchange, a web-based reporting model was proposed and indicators and effective factors for web-based reporting were identified and ranked. The instruments used in the research were a questionnaire and the components of the model were identified and confirmed using a multi-criteria decision model (Shannon entropy) as well as confirmatory factor analysis.Findings show that the proposed model for web financial reporting, which is designed based on eight organizational, financial, economic, social, political, human, technological and cultural indicators as the main indicators, with 62 factors, is appropriate and skewed. Has less than individual criteria.Providing a good model for web-based financial reporting in companies improves the efficiency, timeliness and honest representation of financial information, and facilitates data analysis.

Motivation in the public sector is a concept that has become increasingly popular in the public management literature. So far, much research has been conducted in this field. Although most studies deal with the issues related to the relative prevalence of public sector accounting among public sector employees compared to the private sector, they are unaware that creating motivation in the public sector is very ineffective. Therefore, motivation in the public accounting sector has attracted the attention of many researchers because it is expected to improve individual performance in public sector organizations. In today's competitive world, the ability to create new ideas by knowledgeable and value-creating employees is a significant competitive advantage for organizations. In order to achieve this critical thing, human capital should have enough motivation to present creative ideas, and organizations should provide the necessary motivational space for them. Therefore, this research aims to provide a model for developing motivation in public-sector accounting. Work motivation is one of the topics studied intensively by researchers in social sciences. Following Selden and Brewer (2000), researchers have tried to develop a basic theory of motivation among individuals and include different characteristics in this concept. Motivation is often described as intrinsic or extrinsic in human resource management and organizational behaviour. Extrinsic motivation occurs when employees can meet their needs indirectly. On the other hand, intrinsic motivation occurs when people's behavior aims to satisfy intrinsic psychological needs instead of obtaining material rewards. In other words, motivation is considered intrinsic when people do activities for themselves. As can be seen from the definition of intrinsic motivation, it should be self-sustainable and committed, which strengthens employee satisfaction. In any organization (public or private), employees can be motivated by external and internal factors that satisfy their perceptions of success, reward, and satisfaction. 

This research is a type of qualitative research that was conducted using the approach based on the Grounded Theory. The statistical population includes experts in the field of accounting in Iran's public sector, and using a targeted sampling approach, 15 participants were selected as participants in the research. The data was collected through semi-structured interviews with a general guidance method in 2020 and 2021. In order to obtain the reliability and validity of the data, two methods of reviewing the participants and the review of non-participating experts were used in the research. 

The findings of the research show that in the proposed model, the background conditions include inherent characteristics, operational characteristics of the public sector, and cultural factors; the causal conditions of the model also include intrinsic/internal factors such as a sense of success and competence, along with external factors such as organizational rewards. As the largest public institution, the government must have accurate and high-quality accounting information to make decisions and fulfill the accountability responsibility. Therefore, realizing this goal requires competent and highly motivated accountants who can help government institutions achieve the desired goals; therefore, the proposed model presented can provide the context to effectively deal with skilled and motivated human capital to provide effective performance in government institutions. Also, the comprehensive identification of factors affecting the motivation of accountants in the public sector, considering the weakness in the domestic and foreign research literature, can lead to the scientific strengthening of this field from a scientific point of view and certainly in the future scientific researches, a wider scientific effort in this important field with Consideration of other new factors will occur. In any case, what is obvious is to pay attention to the fact that today, motivating human capital is a necessary and basic priority for governments, which provides them with a sustainable competitive advantage. 

The consequences of the proposed model are things like improving creativity, improving the level of knowledge and skills of employees, training accountants and creative financial managers, and creating a sense of independence and self-efficacy among people. The research findings show that this study can be a good start for considering the development of accountants' motivation in the public sector. The findings of this research show that the causal conditions of the model also include intrinsic/internal factors such as a sense of success and competence, need for respect, sense of responsibility, self-confidence, independence and autonomy, commitment, satisfaction along with external factors such as organizational rewards, power and reputation, conditions and Better work facilities, public praise, job security and appreciation are among the conditions that will be created in the case of motivation in employees and will lead to amazing achievements of organizational development and prosperity strategy.The findings of the research also indicate that the consequences of the proposed model regarding the development of the motivation of accountants in the public sector are things such as improving creativity, improving the level of knowledge and skills of employees, cultivating creative accountants and financial managers, as well as creating a sense of independence and self-efficacy among people. Another consequence of this model is creating work commitment among employees, increasing learning and in-depth training in the organization's environment, creating communication and interactions with each other, and creating hope in the spirit of accountants, providing instructions and directives to motivate and improve employees.

Today, dynamic financial markets are a suitable platform for entrepreneurs to play a role using skills such as emotional intelligence, creativity, innovation and movement in the direction of development and evolution in the society. The purpose of this research is to explain the concepts of entrepreneurship and emotional intelligence from the perspective of knowledge, as well as to present the model of financial market entrepreneurship based on emotional intelligence from the perspective of experts, for the first time in Iran. In order to achieve this goal, using the snowball sampling technique, a qualitative interview conducted with 12 experts in the form of open questions. Then, based on the Descriptive-Claizeian phenomenological approach, the data analyzed in seven stages and main and secondary factors and components were extracted, analyzed and classified. After measuring the reliability and validity of the results, finally, the proposed model of entrepreneurship from the perspective of emotional intelligence in the financial market was presented. Based on the findings of this research, the proposed model includes 13 main factors and 203 influential components in the formation of the entrepreneurial model from the perspective of emotional intelligence in the financial market of Iran, and the main factors of the model include self-awareness, self-management, self-motivation, other awareness, Other managerial, collective skills, as well as social factor, personality factor, situational factor, cognitive factor, educational factor, demographic factor and environmental factor

Issuance of asset sales declaration is one of the strategies of voluntary disclosure of information that can be used to measure and evaluate the correct market reactions and analyze the type of decisions taken in order to evaluate companies. Accordingly, the purpose of this study is to investigate the effect of voluntary disclosure of asset sales on the financial performance of companies using the data contained in the financial statements of 108 companies listed on the Tehran Stock Exchange in the period 2013 to 2019. The method of research is applied in terms of purpose, applied in terms of approach, rationalistic and in terms of nature because it causes the effect of several variables on a variable to be examined. It is also quantitative in nature and quantitative in duration. To test the hypotheses, the generalized least squares linear multiple regression model was used using the combined data. Findings from the study show that voluntary disclosure of asset sales has a positive and significant effect on companies' financial performance.

Drawing the map and scientific structure of each field is one of the ways that provides users with an overview of the scientific framework of the field and provides their understanding of communication and intellectual development, facilitation and insight into the current state of knowledge in that field. In this context, depicting an appropriate concept tree based on Ausubel learning theory is one of the proposed strategies for effective teaching-learning that can be used as a creative model in the field of effective accounting education, concepts, accounting theories and complex relationships between them. Explain and facilitate meaningful learning. For the first time in Iran, based on Ausubel 's theory of meaningful learning, a comprehensive and classical explanation of scientific mapping, as one of the effective methods in accounting education from the perspective of knowledge. In this article, two models of drawing scientific maps of Simon and Zhou are introduced and compared as two proposed models for increasing the level of learners' perception in the field of accounting, considering Ausubel 's learning theory. Findings show that Zhou's conceptual model of accounting, compared to Simon's conceptual model, can change well in accordance with the socio-economic conditions of society and lead to an increase in students' perception of accounting concepts. At the same time, its focus is on accountability, which is a priority and need of today's society, and this point helps to validate accounting knowledge.

Today, having enough knowledge and understanding of investors about the existence of anomalies as well as the type of reaction of industries in the capital market can have a major impact on the economic prosperity of the capital market. Therefore, the purpose of this research is to investigate the effect of calendar anomalies on the index returns of companies listed in the Tehran Stock Exchange in the field of automobile industry in the period of 2015-2018. The research was done based on the random dominance analysis method and using the Electra technique, which is a new method in financial research. The findings show that the three main hypotheses that there is a significant difference between the efficiency of the automobile industry index on Saturday to Wednesday, in the first, second, third and fourth weeks of each month and in the months of April to March, all three are rejected. which indicates the inefficiency of automobile industry companies of Tehran Stock Exchange. Also, according to the findings of the research, it was determined that among the days of the week, Saturday and among the weeks of each month, the first week, is the most suitable day and week for investing in the automobile industry. In addition, the best month for investing in the automobile industry is March and the worst month is June.

Economists have attributed a major part of the slow economic growth process in the financial markets of developing countries to the underdevelopment and inefficiency of information technology and digital innovations used in this field, and systematic reforms of this sector are necessary to achieve extensive economic growth. They recommend more. However, there are challenges in how to innovate to digitize financial markets. Besides, so far, no research in Iran has specifically explained the role of digital innovations in financial markets. Therefore, the purpose of this research is to explain digital innovations in financial markets and provide a structural model regarding the factors affecting the impact of digital innovations in the financial market of individuals from the perspective of experts through a phenomenological approach.

This research is based on qualitative research, which investigated the views of 12 Iranian financial experts with the help of the phenomenological approach and using the snowball technique.

The results of the research showed that the proposed model of the impact of digital innovation in the financial market includes 4 main themes of managing the complexity of shareholders, building a proposed smart service, developing a technical solution and guaranteeing economic life, as well as 19 categories and 41 factors for digital innovations in the financial markets. They are influential.

Originality / Value: 

Therefore, the key to the development, growth and survival of today's financial markets is digital innovation, which plays an essential role in the transformation of financial markets and the economy of countries.

An accounting information system is a platform in which the basis of accounting is formed and managers and all users make decisions based on its product. Playing such a role necessitates the accurate identification of the actors playing a role in this system in order to plan in a principled and principled way in the development and productivity of the country's financial and economic system. Therefore, if it is possible to accurately predict and identify the actors affecting the accounting information system before the start of activities, a fundamental change in the field of management of the accounting information system can be created. The purpose of this study was to predict the prioritization of non-human actors affecting the accounting information system in Iran from the perspective of the network of actors using four algorithms: support vector machine (SVC), random forest (RF) ٬ Boosting and K-nearest neighbor (k- NN) is. Findings show that the most important actors in the accounting information system are organizational actors, followed by technical actors, economic actors, technology actors, and socio-political actors who have the most predictive power in the accounting information system. The RF model is also known as the best model for predicting the most effective characteristics of non-human actors in the accounting information system.

With regard to the transition of societies from the age of industry and information, the importance of intellectual capital in the world of business has increased as the fourth production factor, which, along with land, labor and financial capital, optimizes the incentives for the creation of intangible value. Therefore, it is necessary to pay attention to the issue of intellectual capital and the maximum use of human resources at the company's disposal according to the innovative approaches of the companies. The purpose of this article is to explain the theoretical concepts of intellectual capital and innovation along with conceptual models regarding intellectual capital and also to present the structural model of intellectual capital with the approach of promoting innovation from the perspective of experts through the phenomenological approach for the first time in Iran. This research is of the qualitative research type and its paradigm is of the interpretation type, in order to benefit from the experiences of the people involved in this subject area, the qualitative research method and the phenomenological approach have been used in it. The analysis of the research was also done using the 7-step collage technique. The research sample includes 12 intellectual capital experts in Iran who were selected through the snowball technique. According to the findings of the research, 36 main categories in the form of 4 major themes constitute the components of the proposed model of intellectual capital in Iran, which are group characteristics, social norms, technology, financial systems, customer relations, competitor relations, and company relations. With community, creativity, employees' job satisfaction and employees' learning abilities are among the most important main categories in the proposed model and companies can take effective steps towards the development of intellectual capital with an innovative approach by considering these categories.

The purpose of this study is description the concept of intergenerational equity and determination the reporting characteristics of intergenerational equity by considering the legal requirements of the country, sources of income, geographical location, climate and ... in Iran. Intergenerational equity reporting is a tool for accountability about current government expenditures and capital, as well as its source of funding. This study is exploratory in the field of developmental research, and a survey in terms of strategy and research method. In the first step, through comparative study and study of legal requirements and official reporting methods of other countries and other credible sources, the criteria for reporting intergenerational equity have been determined to gain the general consensus of experts and senior government managers and auditors. In the second step, the proposed indicators were provided to a statistical sample consisting of professionals and experts who have experience in the field of reporting and disclosure of information and have mastered the legal requirements, to determine the final determination of reporting indicators and rankings. We find the most important reporting indicators in terms of government financing are related to oil and gas sales revenues, exploitation of all natural resources, production and exploitation of oil and gas resources and the National Development Fund. Also about government expenditures, the indicators of government capital expenditures, environmental protection expenditures, investment in long-term projects and education and training expenditures have the highest rank.

Today, the speed of scientific research and practical measures in the field of sustainable development has not yet allowed the role of accounting in this area to be clearly demonstrated. Therefore, the purpose of this study is to explain the concept of sustainability accounting with the help of normative and positive theories and based on the principles of sustainable development. Identify stability. In addition, the main purpose of this paper is to provide a conceptual model of sustainability accounting as a normative solution. This article is based on the library method and using deductive and descriptive-interpretive analysis to explain sustainability accounting and its evolution in the accounting system from a knowledge perspective. Findings show that in the proposed model of sustainability accounting, the focus is on the axis of response in accordance with the needs of users so that reports can identify and disclose environmental aspects and social impacts on indicators and economic, social and environmental performance. The findings also showed that in the field of sustainability accounting, it is necessary to pay attention to the development and expansion of accounting conceptualization principles, taking into account organizational and social contexts. The results of the research can determine the future progress, importance and characteristics of sustainability accounting in the business and thus help shareholders and stakeholders to benefit from the company's achievements for sustainable development.

Today, due to the expansion of capital markets, it is essential to identify investor behavior and variables that affect stock prices and returns. The purpose of this study is to use the electrification technique to investigate the effects of irregular calendar day, week and month, with the help of returns and non-systematic risk in chemical companies listed on the Tehran Stock Exchange, in the period 2015-2020. The reason for using the electrification technique, which is a new method in financial research based on stochastic dominance analysis, is the existence of problems in both regression methods with virtual variables and Garch model, as well as achieving more realistic results about the effect of calendar irregularities. The findings show that Monday has the highest and Tuesday the lowest returns for investing in the Tehran Stock Exchange. Also, the best time to invest is from May to the end of summer, especially August, and the most inappropriate time is February and December. In addition, the findings show that investing in the second week of each month is a better opportunity than other weeks.

Personality typology is one of the most controversial topics in psychology, according to which the role that a person plays in the workplace can be identified and evaluated, and people can be employed according to their moods and personality traits. In this article, with the help of Friedman and Rosenman typology model, an attempt was made to investigate the effect of 4 types of personality types A, B, C and D of tax officials on tax identification and collection. For this purpose, the required data have been collected and analyzed through 5 categories of questionnaires completed by all tax officials of the General Department of Tax Affairs of Chaharmahal and Bakhtiari Province. The results showed that there is a significant relationship between the type of personality type of tax officials and tax recognition and collection. According to the research findings, considering that the decision to choose a job and profession is one of the most important and crucial issues in the life of each person and since each person has a unique personality type, so to get acquainted with different dimensions of human existence. And creating motivation, better communication, maintaining and providing mental health in individuals and ultimately the optimal realization of organizational goals, considering the personality type of staff is a necessary thing that should be paid special attention by managers.

As financial markets become more complex in today's world, terms such as financial capability and financial knowledge (literacy) have recently become widely used in the literature and everyday conversation. However, there are still challenges in explaining the meanings of each word, its dimensions and elements, and how to measure it, and many consider the two words to be the same. In addition, most of the research conducted so far has focused on the term financial literacy and identifying the factors affecting it, and the concept of financial capability (ability) has not been specifically addressed. Therefore, the purpose of this study, while explaining the conceptual differences between the two words, is to provide a structural model regarding the factors affecting the financial ability of individuals from the perspective of experts through a phenomenological approach. This research is based on a library and interpretive method of qualitative research that has examined the views of 12 Iranian financial experts. The results showed that the proposed model of factors affecting the financial ability of individuals including 3 main themes of ability, mental framework and communication, 4 categories of skills, attitudes and general and financial motivations as well as 39 factors are influential.

 Understanding the characteristics of learners , and their attention to individual differences in interests , attitudes , characteristics of cognitive , emotional , etc . in the universities of the important tasks of teachers and educators is .The purpose of this study was to investigate the relationship between personality types and learning style accounting students using learning style theory is David Kolb . The target population included all accounting students at all levels of school Branch of Islamic Azad University BA , MA and PhD in 1000 in the 95 -94 school year. A sample using Cochran formula , 165 people . The results showed that the four personality types convergent, divergent, assimilating and adapting the learning experience with 4 styles objective , the type of interactive viewing , type of conceptualization and active experimentation accounting student at Islamic Azad University Branch positive and significant relationship has it .

Success in shaping the future requires an understanding of the causes of changes in the structures and relationships that cause changes in the past and future developments to use it to build structures and relationships that systematic changes in economic and social systems created by the identification. Knowledge of system dynamics, from which to identify, understand and analyze the behavior and movements of the system components can be simple and complex modeling issues and changes resulting from the interaction of variables and identify their future behavior in different time periods under review. Accounting information system of the most important determinants of performance management and information systems in institutions in a decision-making process is And a function of context, it is available and individual variables, the difference in the decision-making suggests that the environment can influence the decision-makers on how to interpret And to reduce the negative effects and worrisome due to its adverse consequences in any organization, needs Identify, understand and analyze the behavior and movements of the system components of system dynamics is to help structure To take advantage of simple and complex issues were discussed and resolved. Accordingly, for the first time, in this paper, to introduce and explain the system dynamics, dynamic system components and how to interact and communicate dynamics of the system and its components in the accounting system from the perspective of knowledge.

In the modern management accounting environment, models and theories can be used to design an effective operational plan based on a correct understanding of the organization's environment and the objectives of the accounting system, in accordance with the needs of the community. One of these theories is the theory of cognitive dissonance, in which there is a conflict between the cognitive elements in the individual, and its study and consideration of the psychological aspects of cognitive dissonance in management accountants can increase the use of psychology in accounting. Management leads to the correct selection of innovative aspects affecting the performance of the accounting information system by management accountants and ultimately to the improvement of the financial, social and economic structure of the organization.Therefore, this study explores the theory of cognitive dissonance and its application to knowledge management accounting system.This paper is based on a library and interpretive approach to explain the theory of cognitive dissonance and its application to the knowledge management accounting system. Therefore, the purpose of this study is to investigate the variables related to innovative strategies and the theory of cognitive dissonance in management accounting decision making.Therefore, in this paper, while explaining these concepts, the role of cognitive dissonance theory in general and how management accountants are deciding on the selection and application of the innovative strategies required by the business environment are discussed.The evidence in this paper suggests that cognitive conflict is an influential factor in the choice of management accountants for applying or not applying innovative techniques in any system.

In this study, the ability of artificial neural networks (ANN) as a novel method for predicting the likelihood of fraudulent financial reporting of listed companies in Tehran Stock Exchange in a period of 9 years between the years 2006 to 2015 were studied. For this purpose, the information contained in the financial statements and financial ratios and Multilayer Perceptron model, which includes an input layer, hidden layer of visibility software MATLAB, and an output layer is, the likelihood of distorted presentation of the financial report of fraudulent financial reporting through techniques neural network was evaluated. In this regard, the first seven years of information companies, to develop and train the neural network, data validation and verification of the eighth to the ninth year of training, networking and data as test data and test network were designed .Finally, with regard to the results, it was found that the neural network modeling techniques based on neural network integrity is 97.4% and the design and rigorous training, neural networks can be designed with reasonable accuracy the probability to detect and predict fraudulent financial reporting companies.

Accounting training program focused on training of performance calculations and accounting theories, traditionally and the role of ethics has been ignored. The aim of this study was to investigate the relationship between individual and social structures and necessity of training professional ethics to students of accounting.
The study is a descriptive research. Population of study includes 274 teachers and faculty members of Chaharmahal &Bakhtiari province who training accounting. The sample size based on random sampling and Cochran includes 160 people. Data were collected by the questionnaire and to describe the data, descriptive statistics and Mann-Whitney U test, Kruskal-Wallis test was used.
There is no significant relationship between social structure of education level and necessity of training professional ethics. There is a significant relationship between gender of teachers and necessity training professional ethics. Also, there is a significant relationship between age and experience of teachers and necessity of training professional ethics.
Responsibility towards the training of accountants familiar with the educational system through dedicated ethics in educational curriculum leads to the commitment to ethics in accountants.