جستجوی مقالات مرتبط با کلیدواژه "activity" در نشریات گروه "حسابداری"

Management accountings decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountant's decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountant's decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountant's evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management account's belief of the suitable decision but only evaluation and activity have effect on management accountant's decision in practice.

Activity-based innovations can be defined as ‘any management accounting practice that uses the concept of ‘activities’ as its hard core’. This study specifies the concept of activity-based innovations and identifies the factors influencing ABI initiation, adoption and extent of use. The statistical population of this study is Kerman manufacturing companies. Required data was collected through self-made questionnaire. The research period has been the summer of 2017. Binary logistic regression model and Pearson correlation coefficient were used to test the research hypotheses. According to the research findings, there is no a meaningful relationship between innovation attributes and initiation of "activity-based innovations." Among the attributes of innovation, only the relative advantage has a positive and significant relationship with the adoption of innovation. Among the organizational factors, only two factors “top management support” and the “levels of overhead” have a positive and significant relationship with initiation of innovation as well as only two factors “top management support” and “champion support” have a positive and significant relationship with the adoption of innovation. Environmental uncertainty factors have a positive and meaningful relationship with the extent of use of "activity-based innovation".

FASB and IASB have made some criticisms on current preparation model of Financial Statements (Balance Sheet, Income Statement and Cash Flow Statement) which includes lack of using a uniform method in preparation and classification of data in financial statements, difficulty in comprehending the link between financial statements, and non-transparency. In this regard, IASB and FASB started a mutual project in 2004 which resulted to publishing a new financial statements presentation model in 2008. However, this new model was unsuccessful in achieving primary goals and for the same reason it has been remained silent since the opinion polling. By adopting an analytical-critical approach, this study uses Chomsky’s Syntax Theory and Shannon's Communication Theory to understand pathology of these criticisms about current preparation model of financial statements. Subsequently, by applying Fuzzy Delphi Method and doing polling from 44 experts and also utilizing Shannon’s Correction Model in general communication system and determining activities as drivers and fundamental basis for preparing financial statements, a new model named Activity-based Financial Reporting has been proposed which is mostly capable in resolving criticisms on the current model of financial statements preparation and achieving the objectives of IASB and FASB new model.

Compete to improve the quality of products and services, the fate of all industries and institutions service marks. Many investigations in connection with improving the quality and variety of products and factors affecting it have been done, but less to credit institutions has been taken. Iran's banking system and credit institutions, as the majority of them deal with financial centers today are faced with many challenges. The presence of private banks, foreign banks Whispers activities as well as Iran's joining the World Trade Organization, the need to change attitudes in terms of providing services has become a necessity. Its requirement that requires a variety of strategies to achieve them by the above-mentioned challenges to overcome.
Basically, information systems, banks and financial institutions to provide financial statements for external and external financial reporting are designed and Banking Activities in the profit and loss statement based on traditional methods of cost calculation and management is provided But information on the cost of specific activities or cost of each service and product separately and will not be accurate. Today, with the growing complexity and diversification of banking activities, understand the complexities and its Impact on costs and resources is important Banking has produced and offered to our customers It is necessary that the cost of all these services informed so that they can assess their benefits and costs.
The activity and service and provide detailed information about the cost of each action And services required to design and use of an appropriate system management or properly allocate costs to activities and services. In this paper, failure of traditional methods Activity-Based Management (ABM) to illustrate, Then define Activity-Based Management System And continue to pay the required use of this type of management system in the bank.

Enterprise resources planning system is a new level of cost management system, which insist on tracking cost processes or outputs. The results of the information provided in this system, with the aim of monitoring the performance of management and cost centers cause to facilitate the information flow within the organization. In this context, costing the activities in line with the objectives through the analysis of economic processes cause to identified activities added value cause to create the main factor of cost.
This paper tries to describe the activity-based costing with approach of responsibility accounting in integrated systems from one hand, step to demonstrate the application of theoretical concepts in practice and on the other hand, according to practical and operational changes of theoretical concepts in integrated systems is obtained platform for the promotion and development of theoretical concepts. The first section of paper describes the flow of information and communication in integrated systems. The second part of the paper-based allocated to the volume-based measurement compared to activity-based costing. In the third section of paper will provide integrated activity-based costing in detail. The last section provides a conclusion and suggested strategies to improve existing systems as mentioned above.

One of the main goals of management accounting is to calculate cost price of the products and services correctly and really and this duty has been more prominent in recent years due to rapid development of commercial activities and more competitive markets and manufacturing and commercial activities. Many evidences and results have shown that traditional cost price systems are not able to present information about cost price correctly and one cannot act in competitive markets by relying on them. In this regard, accounting knowledge designed and developed new systems such as activity-based costing system which emphasizes on correct and real allocation of indirect (overhead) expenses. Different researches have been conducted on results of this system in manufacturing agencies and almost all of them have defended this systems and its results. In this research, results of establishing this system in an academic-educational environment. Necessity of this case is one of the main financial challenges which universities face and correct management of these environments requires real calculation of cost price of the provided services. For this purpose, faculties of Biomedicalengineering, language and literature of Islamic Azad University, Tehran Research and Sciences Branch have been studied and the obtained results indicate considerable effect of applying this system in educational environments. In other words, application of system for calculation of cost price of the educational services leads to accurate and correct management and pricing of these services.

The budgeting is processes for the allocation of limited resources to unlimited needs in order to maximize the use of resources that are often scarce. In the face of scarce resources¡ due to the ongoing planning and resource allocation and budgeting in continuing it¡ is a fundamental necessity. The importance of budget in universities that have received funding from the government - the public universities – is because of critical role that play in attention directing of science and cultural young people in society. Obviously¡ because of inaccurate budgeting¡ resource allocation in the important realms will cause serious damage to the national level. In this research¡ budgeting systems in public universities were identified and due to the flaws in the system¡ the need to establish performance-based budgeting system was represented in universities. Also¡ Due to the existing literature and the experiences of other developed countries in terms of funding and budgeting in universities is emphasizes on implementing performance-based budgeting system using activity based costing systems. Finally¡ a plan for implementation of activity based budgeting (ABB) system (as part of the performance-based budgeting) with respect to the use of activity-based costing systems was presented at the University of Tehran.

In this paper, we describe five types of product costing systems: traditional volume-based system, activity-based costing system, time-driven activity-based costing system, resource consumption accounting and Light ABC. We illustrate the commonalities and differences among these systems and promot critical and comparative understanding of the various product costing approaches.
We evaluate the systems along multiple dimensions: (1) the cost of implementation and maintenance, (2) the ability to provide decision-relevant data, and (3) managing the demand for resources. We identify where individual systems excel and finally leverage this insight to develop a blended system combining the best features of each of these approaches.

Accounting software has been used as one of the parameters of accounting information systems in companies. As such, a study of whether exist main characteristics of AIS in these software or not, is the main interest of this article. An accounting information system should have features such as compatibility, flexibility, internal control, general characteristics, training, and reporting structure. The above – mentioned characteristics can be considered as main variables of this study with regard to their impact on. Dependent variable – accounting software. These variables have been selected and a six-hypothesis of research have been analyzed. Research method in this article is descriptive – survey and is completely applied one. The basis of data gathering consists of primary inputs and secondary inputs by making use of questionnairs, interviews and documented inputs, derived from traditional and digital libraries. Statistical societies in this study are zanjanbased business, service and merchandising companies. The sampling method is random quota sampling which derives from Cochran Formula by using size of sample. Descriptive and inferential statistics have been used for information analysis. For descriptive statistics, general characteristics of sample (sex, age, work experience, discipline, kind of activity and the number of human resources) have been described. For inferential statistics by using one- sample T-test and kroskal valis the significance has been defined. With regard to indentifying the extent of influence of some used variables in case companies. All of them except reporting structure have been characterized as suitable AIS. All hypotheses indicate that compatibility and control have nothing to do with companie's activity and flexibility in the number of human resources.

Recently in some countries, the activity-based costing method is used for inter organizational reporting in support of management decision making and traditional costing is used for external financial reporting. Utilization of a single costing mechanism will result in cost saving. Some accounting experts have been insisting on using both of the methods. In this paper, these two methods are studied and it is tried to discriminate the outcome of utilizing these two methods and the influence they have on yearly profit and valuation of material and good inventories. It has also been presented that activity based costing method is suitable for inter-organization or external reporting purposes. Therefore, the argument made by the researchers sympathizing the idea of using both of the methods is disputable.