جستجوی مقالات مرتبط با کلیدواژه « usefulness » در نشریات گروه « حسابداری »

The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population in this research is 215 health managers and supervisors under the supervision of the Medical Sciences Department of Ilam Province, so a statistical sample of 150 people was determined using Cochran's formula. The sampling method is also available. The data collection tool in this research includes three questionnaires, the validity of which was confirmed in convergent and divergent ways, and the reliability was confirmed using Cronbach's alpha coefficient. The results of research hypotheses showed that investment in health information technology of the hospital, including intermediary business processes after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity. Also, investment in hospital health information technology, including intermediary business processes, after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity, and it can be said that at the 99.99 percent confidence level and the error level 0.01 Health information technology has an effect on the relationship between financial performance and profitability in Imam Khomeini Hospital, Ilam.

The purpose of this study is assessing the usefulness of information resulted from applying Iranian accounting Standard of Retirement benefit plans (No.27). we use Post Implementation Review and mixed method approaches; in other words, we used questionnaires and interviews for collecting data. format of financial statements, the presentation of their components, the method of measuring obligations of pension benefits and Contributions, presenting funds deficiency and accompanying notes are useful, but measuring and disclosing of investments is not useful. Opponents criticize not specifying the quality of net asset value increases and liquidity of funds. Respondents also believe that the structure, rates and methods of actuarial calculations are not understandable; describing the basic aspects of actuarial calculations, mentioning samples, determining the format of actuarial report and its information and extensive exposure enhance understandability. In general, information of applying Standard NO.27 is useful but in order to increase the usefulness and understandability it should be modified.Contribution: Despite the importance of financial reporting of pension funds, the usefulness of their financial reporting not been thoroughly investigated, so we considered various dimensions of it.

The present study aims to investigate the factors affecting the adoption of XBRL in the National Iranian Oil Company and its subsidiary companies. For this purpose, 141 employees of the finances of National Iranian Oil Company and its subsidiary companies participated in this study. The respondents filled out their relationship at work, perceived complexity, compatibility, perceived software quality, software experience, organizational support, perceived usefulness and ease of use of XBRL responded.
To analyze the data, the model was used path analysis with LISREL software. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. The results showed that variables perceived ease of use and perceived usefulness of the use of XBRL is positive and significant. Direct effect on perceived usefulness, perceived ease of use is significant and positive. The direct impact of variables, organizational support, software quality, software experience and compatibility on perceived ease of perceived positive and significant. Direct effect on perceived usefulness, perceived compatibility of career and relationship variables is positive and significant. But a significant negative impact on perceived usefulness is variable and job complexity. In general, findings regarding the role of job , perceived complexity , compatibility , perceived software quality , software experience , organizational support , perceived usefulness and ease of use XBRL to emphasize this location.

The importance of intangible assets in firm's success is increasing. So giving insight about its quality and measurement metrics is vital for the firms. In knowledge based economy, intangible assets must be the basis of development. Hence intangible assets management is very important and this management without measurement of intangibles isn’t efficient and effective. The aim of this research is to investigate value relevance of intangibles especially unrecorded intangibles and its usefulness in predicting of future cash flow and earnings. The model of Arefmanesh and Rahmani (1394) was used to measure unrecorded and total intangibles. Analyzing of data panel of 143 firms from 1386 to 1392 indicate that there is significant difference between high and low Tec firms intangible assets have positive and significant relation with market value of firms. Also according to research results information about intangible assets is a good predictor of future cash flows and earnings especially in high tech and intermediate high tech firms. Therefore base on findings of this research intangible assets provide useful information for decision of financial statement users.