جستجوی مقالات مرتبط با کلیدواژه "استانداردهای حسابداری" در نشریات گروه "مدیریت"

Among all the factors that can affect the performance of an organization in some way, the accounting method used by the financial system of that organization has a special place.Accounting in today's complex world, as the first requirement for the formation of any organization,institution and economic unit, will play a significant role in providing accurate information,reporting financial statements and, consequently,better accountability,and paying attention to playing the right role and Timely,it is necessary to use the accrual basis and these reasons have led to many efforts to use the appropriate basis in public sector accounting.The present research is applied in terms of purpose and descriptive-analytical in terms of the type of research, which has been written using theoretical sources and materials in this field by analyzing the author's arguments.The results of the research confirm that the public sector has the necessary conditions to use and implement the accrual accounting system;Accordingly, changing the financial system and implementing the accrual basis in the public sector will have a major impact on the promotion and proper implementation of programs in all stages of implementation and provide more useful information to improve resource allocation, increase accountability,And create awareness of the economic effects on the public sector.Considering the necessity of using accrual accounting in the public sector,it seems that this sector can be a pioneer in creating a change in the field of accounting by using accounting and financial science and knowledge, in order to open a way for it to spread to other public sectors.

because of importance of accounting standards and earnings response coefficient, in this research, a model has been presented according to the Iran Accounting Standards for evaluation Earnings response coefficient. Earnings response coefficient is one of the criteria that is important in the quality of accounting information, also it is a way that we can evaluate the earnings quality. The earnings response coefficient has been examined in two separated time, five years before implementing of accounting standards ( 1996 to 2000) and five years after implementing of accounting standards ( 2001 to 2005). for testing hypothesis , we used correlation analysis test and variance analysis test. The results show that there is a significant difference between earnings response coefficient of companies before and after implementing of accounting standards.