نشریه حسابداری و منافع اجتماعی
سال دهم شماره 3 (پیاپی 38، پاییز 1399)

Ethical values  provide the basis for a society based on it. Ethics regulates communication behavior on a person, organization, society and global level and neglecting it has much irreparable harm. The behavioral and ethical codes of each profession determine its most important policies. These policies include some of the main features of the profession, the relationship of the members of the profession with the community, the relationships of the members of the profession with each other, and finally the relations of each member with the professional community. As financial scandals increased, it became clear that accountants should be committed to complying with professional ethics in addition to complying with technical standards and principles. Considering the importance of ethical values in the religion of Islam, the purpose of this study is to explain the role of Islam and its ethical principles in solving the problems of accounting profession of the present era and the ethics of professional accounting based on the concept of pure rationalism. In this research, the necessity and need for the Islamic values and ethics of accounting for the protection of public interests is explained and Islamic principles are introduced that can be used as the basis and framework for the formulation of the ethics of professional in accounting. Respect for others, freedom, justice, honesty, responsibility, tolerance and fortitude, criticism, moderation, modesty and kindness, and secrecy are the most important moral principles that can be extracted from Nahj al-Balagha as one of the most important Islamic sources.

In addition to accounting standards, financial statements prepared by an entity, are affected by a variety of factors. One of the important and remarkable factors is political influence of managers and owners of enterprise in political circles and their relationships with centers of political power. Political relationships not only affect the financial condition of enterprises, but also affects the motivations of managers about financial reporting and preparation of financial statements. The purpose of this research is to investigate the relationship between political relationships and real and artificial modified earningsmanagement. In order to, this research used five index included: stock market value, book value of assets, number of employees, export sales and insurance payments for measuring political relationships based on Faccio (2006) study. Also, it was used two criteria included discretionary accruals based on Jones modifiedmodel by Dechow et al (1995) and current accruals adjusted performance (REDCA) based on Ashbaugh et al (2003) for measuring artificial earning management. In order to achieve goal research, 130 company listed in Tehran Stock Exchange during the 2009 to 2013 years were selected. The results show that there is a negative and significant relationship between number of employees and artificial earnings management and there is a positive and significant relationship between number of employees and real earnings management.  also there is not relationship between other political connections measures and real and artificial earningsmanagement. This finding suggest that political connections associated with real and artificial earningsmanagement does not play an important role in Iran Stock Exchange and it is considered as a completely ineffective mechanism.

The purpose of this research is to investigate the effect of firm size on relationship between intangible resources and performance of firms listed in the Tehran stock exchange. The 5 types of intangibles are used in this research included human resources, management resources, innovation and intangible based on market. The performance was measured based on return on assets, return on sales and Q-Tobin ratio. In this study, the ordinary least squares regression on panel data and comparison between two communities was used to test the hypotheses. The results showed that there is a significant difference between human and management resources in SMEs and large enterprises. Also, results showed that human resources have a significant impact on ROA and ROS. Management resources has a significant impact on ROS. Also, firm size has a significant effect on the relationship between innovation resources and performance based on Q-Tobin.

Various approaches are used in performing a scientific research. Interventionist approach is one of the most innovative and popular research methods that has recently been considered by accounting researchers. However, accounting researchers do not have enough knowledge and perception about this kind of research approach. Accordingly, in the present research as by conceptualizing " Interventionist research, we tried to answer the following questions ": 1) what does the Interventionist researcher do exactly in this field? What is the role of the Interventionist approach in accounting research? 3) What is the purpose of the Emic & Etic in this approach? And at the end, what is the future of Interventionist approach in accounting research? The results showed that the research has created a new application knowledge and its purpose is to generate new knowledge through communication and collaboration between accounting researchers and accountants (profession members); in other words, in an Interventionist research, the researcher needs to break the boundary between external and internal perspectives and move between the of emic and etic domains. It is therefore expected that accounting researchers will have professional skills to apply an intervention approach to their research.

The relationship between corporate social responsibility and earnings management is one of the controversial issues in financial and accounting research. Due to significant increase in the number of family firms in emerging economies, many research has been done in this field. The unique characteristics of family firms’ ownership structure such as reputation, family credit, social-emotional wealth, ownership concentration and long-term investment horizon affect the behavior and performance of these companies. Thus, the main purpose of this study is to investigate the impact of family firms on the relationship between corporate social responsibility and earnings management. To achieve this purpose, it was collected data and information from a sample of 119 listed firms in Tehran Stock Exchange for the period of 2011-2017. A panel data approach was used to test the hypotheses of research. The results of the research indicate that family ownership has significant positive and negative relationship with corporate social responsibility and earnings management respectively. The main findings of the research also indicate that family firms weaken and limit the relationship between corporate social responsibility and earnings management. In family firms, the main factor of investing in social responsibility and avoiding earnings management is the attention of family owners to the family reputation, credit and preservation of family social-emotional wealth.

In this research, the individual's response to the outcome of his behavior (investment in the stock market) is measured in the form of the corresponding inference theory (Attribution theory), In fact, this theory considers that what factors do people attribute to the outcome of their behavior (investment in the virtual stock market). This assessment was carried out in a quasi-experimental way on a number of people who were alike in terms of knowledge of investing in the exchange, in three steps. The results indicate that when people get negative returns, they attribute it to external factors; and, conversely, when they achieve positive returns, they attribute the result to their intrinsic qualities. These two results are in fact consistent with the concept of the theory of the corresponding inference (Attribution theory), and in some way, confirm this theory in practice.

Legislative requirements and helping to make decision in health management, the importance of using the proper costing method in public hospitals has become increasingly evident. The present study is a kind of developmental applied research that has calculated the cost of services in pediatric gastrointestinal ward patients in Shahid Sadoughi Hospital of Yazd in 2017. The results showed that the overhead costs are 44.68% and the overhead idle capacity costs are 10.22% allocated total costs of the treatment process. The practical unused capacity of the relevant career involved in the treatment process are indicated respectively 4283, 5134, 7239, 5904, 282, 580 and 440 minutes, physician, assistant, intern, nurse, secretary, vector illustration technician and laboratory. The findings research by confirming the significant cost of services in these two costing methods, showed that the traditional system would lead to mistakes of management decisions as result of wrong cost indication. Therefore, the time driven model is more accurately reported the cost of services by using time equations.

The agency theory considers higher financial reporting quality as a solution to reduce the challenge of low and high investment by reducing asymmetric information. In the case of investment efficiency, the economic implications of financial reporting quality in family and non-family ownership differ. This study examines the relationship between family ownership and the quality of financial reporting on investment performance during the period of 1396-1392 for listed companies in Tehran Stock Exchange. Research models were assessed based on ordinary least squares method and multiple regression.  The study emphasizes both agency and behavioral theories. The results show that firms with higher financial reporting quality and family ownership, have higher investment efficiency. In addition, the quality of financial reporting and higher family ownership reduce investment. The impact of the quality of financial reporting on investment efficiency is stronger for family-owned businesses.