ramazanali royaei

The purpose of the research is to develop a model to explain the impact of the main factors of development on the efficiency and effectiveness of management accounting techniques based on contingency theory and political economy.

In this research, to collect economic, social, political and cultural data from the data of international reports and to collect data related to the quality of the internal information environment from the financial statements of all companies in the automotive industry, parts manufacturing, electronic equipment and heavy vehicles in Tehran Stock Exchange is used. The mentioned model was developed through structural equation modeling with PLS software.

The developed model and the results of the research hypothesis test showed that contingent factors including economic, social, political and cultural factors have a significant positive impact on improving the quality of the internal information environment due to the efficiency and effectiveness of management accounting techniques and tools. In between, economic and social factors have the most impact and cultural factors have the least impact.

The existence of moral behavior in the auditing profession is of special importance. Moral identity is defined as a person's commitment to perform ethical behaviors, which can be influenced by many individual factors. Personality is one of these factors. In this regard, this research was conducted with the aim of investigating the relationship between Machiavellianism and auditors' moral identity, considering the role of gender.

This is an applied research and of a descriptive-correlation type. Statistical population of the study consists of auditors working in private audit institutions. The statistical sample includes 228 people who were selected using the available sampling method. The research variables were measured using standard questionnaires, and finally, multivariate regression was used to analyze the collected data.

The results of data analysis showed that Machiavellianism has a negative and significant effect on auditors' moral identity. This effect is more intense for women auditors than men.

The results of this research can help to know the individual factors affecting the moral identity of auditors, in addition to the development of behavioral accounting literature, it can provide useful information to the legislators and policymakers of the profession and finally increase the motivation of ethical behavior of auditors.

In the accounting literature, attention has been paid to understanding how differences in national culture affect the outcomes and consequences of accounting and financial markets, so much of the research done in this area focuses on examining the impact of culture on broad management and reporting decisions. Accordingly, the aim of this study is to study the objective evidence of the relationship between small cultures on the cost-stickiness phenomenon. The statistical population of the study was 104 companies listed on the stock exchange during a 6-year period from 2014 to 2020. The research methodology is applied in terms of purpose, and in terms of its implementation, descriptive, survey and correlation type. Also, in order to analyze the data of the research using EVIEWS 9 and SPSS software, the results of hypothesis testing indicate that between the microcrops (masculinity / femininity, individualism / collectivism, power distance and avoidance of uncertainty) on the adhesion phenomenon Cost with a 99% confidence is significant

This research investigates the effects of psychological distance on judgment and decision making in accounting. Construal level theory of psychological distance, a framework recently developed in the field of social psychology, constitutes the theoretical foundation for this study. The purpose of this study is to investigate the effect of spatial distance and risk category on risk managers’ probability assessment regarding the occurrence of different risk factors. The statistical population of the research is the corporate risk managers and the domain of the time of research is 1396. Chi-square, covariance analysis and multiple regression models were used to analyze the data and test the hypotheses. The results show that spatial distance influences decision makers' judgment about the possibility of realizing different risk factors. As anticipated, results show that risk managers who evaluate a spatially remote risk target judge the probability that various risk factors will materialize to be lower than their counterparts who evaluate a spatially proximate risk target. Furthermore, no support is found for the prediction that risk managers perceive operational risk factors as more likely to occur than non-operational risk factors. Overall, the results of this study show that psychological distance and level of abstraction resulting from it systematically affects judgments and evaluations of organizational decision makers (accountants and managers).
Thus, the present research identifies the psychological distance as a potential source of decision-making orientation during the risk assessment process. Therefore, decision makers should pay attention to the critical role of mental interpretation in individual judgment and decision making.

This research investigates the effects of psychological distance on judgment and decision making in accounting. Construal level theory (CLT) of psychological distance, a framework recently developed in the field of social psychology, constitutes the theoretical foundation for this study.The purpose of this study is to investigate the effect of construal mindset orientation on auditors’ probability assessment. Therefore, this Study applies CLT to the audit context by investigating whether the performance of common auditing tasks that require varying degrees of abstract thinking affect decision-makers’ overall mindset and hence their subsequent judgment. The statistical population of the research is the corporates auditors and the domain of the time of research is 1396. In this research, a questionnaire was used to collect information. To analyze the data and test the first hypothesis, independent t-test was used and for testing the second hypothesis, variance analysis and linear regression analysis were used. Results indicate that auditors, who have adopted an abstract mindset orientation as a result of an unrelated preceding audit task, provide lower probability assessments than their counterparts who have adopted a concrete mindset orientation. Overall, the results of this study indicate that psychological distance systematically affects individuals’ judgment.