مجله حسابداری مدیریت
پیاپی 48 (بهار 1400)

Success in shaping the future requires an understanding of the causes of changes in the structures and relationships that cause changes in the past and future developments to use it to build structures and relationships that systematic changes in economic and social systems created by the identification. Knowledge of system dynamics, from which to identify, understand and analyze the behavior and movements of the system components can be simple and complex modeling issues and changes resulting from the interaction of variables and identify their future behavior in different time periods under review. Accounting information system of the most important determinants of performance management and information systems in institutions in a decision-making process is And a function of context, it is available and individual variables, the difference in the decision-making suggests that the environment can influence the decision-makers on how to interpret And to reduce the negative effects and worrisome due to its adverse consequences in any organization, needs Identify, understand and analyze the behavior and movements of the system components of system dynamics is to help structure To take advantage of simple and complex issues were discussed and resolved. Accordingly, for the first time, in this paper, to introduce and explain the system dynamics, dynamic system components and how to interact and communicate dynamics of the system and its components in the accounting system from the perspective of knowledge.

As pressures of accounting fraud and corporate distortion behaviors emerge on the capital market over the past two decades, social pressures on this market have increased steadily. In fact, due to underdeveloped feedback flow infrastructure and lack of financial transparency of companies, even in the face of social pressures, lack of institutional oversight leads to a high level of distortion in financial reporting, such as Aggressive Financial Reporting. The Purpose of this research is The Effect of Social Pressures Anomie on Aggressive Financial Reporting by Analysis of the Theory of Managerial Critical Perception. Therefore, the present study investigated the impact of stakeholder social pressures on bold financial reporting using the structural equation modeling approach and partial least squares analysis (PLS) while fitting the model's utility. In this study, in order to measure the externalizing variable, ie social pressure of the stakeholders, through the analysis of Meta-synthesis a researcher-made questionnaire was developed with the participation of 15 research experts. Then, the two conservative measures of Khan and Watts (2009) and the difference between the voluntary accruals of the company and the average of the voluntary accruals of the other companies examined by Heltzer et al (2012) and Kothari et al (2005). The questionnaire was sent to 142 CEOs of listed companies in Tehran Stock Exchange and finally after many follow-up, the 105 questionnaires were completed and returned and used as a final sample for analysis. After confirming the acceptable fit of the measurement and structural models of the research, in accordance with the prediction of harvest management theory, the results showed that the social pressures of the stakeholders have a positive and significant effect on bold financial reporting.

In a dynamic business environment, where profit flows are uncertain in the future, companies need to be constantly looking for new opportunities and innovative exploitation. Maintaining an active presence in the market and achieving higher performance requires these companies to pay more attention to the factors affecting the indicators and capacities of the entrepreneurial investment trend. Today, entrepreneurship and entrepreneurial approach as an important and prudent management strategy for how to organize companies and take advantage of market opportunities is the focus of experts and managers in the field of theory and practice of organizational management. The purpose of Managerial Wisdom and Entrepreneurial Investment Orientation of Capital market companies Based on the analysis of Galatia's theory. In this study, two measures of entrepreneurial orientation were used to measure entrepreneurial investment orientation based on the data envelopment analysis (DEA) approach and Shannon's entropy analysis approach. Also, in order to measure managerial wisdom from the Ardelt (2003) questionnaire, which is based on three cognitive subscale scales based on cognition; Wisdom is based on reflection and wisdom is based on emotions. In this study, which was conducted in 2019, 82 questionnaires were completed and analyzed with the participation of managers of the Tehran Stock Exchange. In order to fit and test the hypothesis, we used the partial least squares (PLS) analysis. The results showed that Managerial Wisdom has a positive and significant effect on the development of entrepreneurial investment orientation under the Galatia approach. In fact, this results in the fact that the existence of positive expectations of a manager from himself, can strengthen the level of wisdom in terms of the individual's approach with more effectiveness in organizational decisions and cause to move more dynamically in the direction of further dynamism of entrepreneurial capitalization trends.

The Purpose of this research is developing a Judicial Accounting Paradigm in the Fluctuation of the Level of Protection of Shareholders' profits in Companies by Thorndike's Theory Test. In this study, which was conducted in the period of one year in 2018-2019, the collection tool included two parts of a questionnaire and the data disclosed in the financial statements of Tehran Stock Exchange companies. In fact, in order to improve the level of innovation in the relationship between judgmental and quantitative processes in accounting research, a standard questionnaire was used to collect data on the development of the judicial paradigm and entropy analysis was used to collect data on the protection of Shareholders' profits. Then, the total results of companies' evaluation in terms of judicial accounting effectiveness were examined based on two criteria of companies with protection of high shareholders' interests and protection of low shareholders' profits by multivariate maneuver tests, repeated measures analysis of variance and post hoc tests. The results of the research hypothesis test showed that the judicial accounting paradigm in companies with high protection of shareholders 'interests compared to companies with low protection of shareholders' interests is significantly different. In fact, this result shows the link between the judicial accounting paradigm as a stimulus and a factor to protect the interests of shareholders which aims to create a coherent approach to comply with accounting outputs with laws and regulations and detect financial irregularities to increase sensitivities to protect the interests of shareholders and has the function of building trust among shareholders in the company.

Coroprate Financial health is an issue that is related to the continuity of activity, bankruptcy, financial helplessness and the stability of accounting information. Therefore, following the research of Poutang(2011) & Balugani(2020) the aim of this study is to provide a model for corporate financial health by predicting causal relationships between sustainable accounting structures (Awareness of accounting ethics, Voluntary Accounting Proactiveness, Transparency Accounting Mindset, Human Capital Disclosure, Social Responsibility Reporting) and corporate financial health. Is. The statistical population of this study was managers and financial experts of the surveyed companies and standard questionnaire was used to collect data. After performing the reliability and validity tests of the sample data, the relevant analyzes were performed based on the structural equation modeling approach. The results showed that the financial health of companies is affected by sustainability structures (voluntary accounting activities, transparency of accounting thinking and social responsibility reporting). Companies must have sustainable accounting features in order to avoid financial hardship and financial health. Therefore, if investors and stakeholders cannot rely on this sustainable information, the company's financial health is likely to decline.

Since the two essential characteristics of the audit profession are serving the community and gaining the public's trust, auditors' social responsibility is important in promoting social trust, information transparency, and public confidence. The end-product of auditing is used by investors, creditors, regulators, governments and the general public, the perception of audit quality varies among stakeholders, and is a multidimensional concept. because previous research has identified only a limited group to determine the factors affecting audit quality and given the environmental conditions of the auditing profession in Iran, many areas that could affect the quality of auditing have been overlooked. This research seeks to enhance this understanding Level of social trust by identifying and ranking auditor quality improvement strategies Is the view of stakeholders .In this study, based on the areas of the financial reporting supply chain and using the Delphi method and the trapezoidal fuzzy entropy, various aspects of audit quality and rating. The strategies for its improvement were studied. The present study is applied in terms of purpose and descriptive-survey in nature.From the experts' point of view, strategies such as: "increasing the accountability of managers, exercising strong oversight over the activities of auditing firms to ensure full professional independence, supervision and professional care ؛ Training and quality control, evidence-based commenting, applying secure referral guidelines and contract pricing, and strong oversight to prevent job referrals, increasing auditors' legal responsibility for professional reporting, monitoring of the activities of the institutions, committed and independent use of financial managers, "to improve audit quality are of special importance.

Since the audit profession is a process associated with judgment, understanding the reasoning implications for reaching a level of logic in auditing judgment is a theoretical and fundamental concept in the profession. In this regard, it should be noted that tact is one of the decision-making elements in auditor's judgment that determines the level of rationality for making a wise decision and enhances the quality of audit judgment. The Purpose of this research is designing a Model of Auditor's Intellectual Wisdom in Professional Judgment. The methodology of this research is mixed (qualitative and quantitative) based on the participation of two expert groups as panel members in the qualitative sector and 30 independent auditors as statistical community members in the quantitative sector. In the qualitative part, the meta-analysis method was used to identify themes related to the characteristics of rational wisdom in professional judgment, and then through Delphi analysis of the established themes, based on two criteria of coefficient of agreement and averaged over three stages, to reach the reciprocal. The theoretical saturation point was investigated, and the results in this section confirmed the number of 20 themes out of the 14 basic themes. In the quantitative section, the approved themes were first coded and then distributed to the target population based on matrix questionnaires to identify the most influential attribute of the auditor's wise judgment in professional judgment, based on a comprehensive structural interpretive analysis method. Based on the results, the theme of adherence to the principles of professional ethics was chosen as the basic theme of professional thinking

This paper based on the theory of social ties investigate  the effect of the simultaneous statehood of the independent auditor and CEO of the company as well as the simultaneous change of the independent auditor and CEO of the company on auditor’s opinion and conditional accounting conservatism in 168 listed companies in Tehran stock exchange during the period 2010 to 2018. The research hypotheses were tested based on multiple linear regression method using conventional minimum squares with panel-constant effects approach, as well as binary-logistic regression method.The results of the research show that the simultaneous statehood of the CEO and the independent auditor has a positive and significant relationship with the issuance of a clean opinion by the independent auditor. Also, the simultaneous statehood of the CEO and the independent auditor increases the conservatism of accounting. On the other hand, the simultaneous change of the CEO and the independent auditor has a significant and negative relationship with the issuance of a clean opinion by the independent auditor. But the simultaneous change of CEO and independent auditor does not have a significant effect on accounting conservatism.

Stability in office systems helps companies achieve more goals and goals by developing coherent programs and strategies. One of the theories related to this field is the theory of hegemonic stability, which is rooted in the economic layers of larger administrative systems. Expanding this theory to administrative systems, such as market-based corporate-based companies, can be effective in balancing the relationship with stakeholders and controlling potential social pressures. This research tried to be based on Power Transition (Hegemonic) Theory, examine the effect of the CEO's entrenchment on stakeholders' social pressures. On this basis, two analyzes were used to measure social pressures Meta-synthesis and Delphi Finally, with the participation of research experts, questionnaires were developed in the form of 5-choice Likert scale. Also, in order to measure the CEO's entrenchment, three criteria of tenure, managerial ownership and duty duality were used based on the definition of indicators 0 and 1. The statistical population studied in this study included all companies listed on the Tehran Stock Exchange in 2019. A total of 109 questionnaires were examined with the participation of CEOs of capital market companies through the analysis of Partial Least Squares (PLS). The test results of the research hypothesis showed that CEO entrenchment has a positive and significant effect on stakeholders' social pressure. This result is in fact a critique of power transition (Hegemonic) theory at the level of theories of representation in capital market companies And it shows that the existence of a stronghold for CEO entrenchment at the head of the government and the decision of the company in line with transition (hegemonic) theory, cannot be a factor to control the social pressures of stakeholders. Because the presence of opportunistic motivations of managers will disrupt the effective and efficient functions of the company's development path, and stakeholders will put a lot of pressure on the company to protect their interests in various ways.

Environmental Changes during the present century, to the extent that even the development of environmental technologies not lead necessarily to control emissions and many thinkers today, in line with the paradigm of Anthropocene theory, consider the change of environmental behaviors as one of the most important factors in preserving the environment on the other hand, they envisage the expansion of strategic consequences in the field of greenery functions for companies as the social decision-making elements of the environment. The purpose of this research is Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences. In this study, the methodology in terms of the nature of the problem and aim of the study is applied, method of data collection and research tool was a questionnaire survey-correlation. The statistical population in this study is the top managers in the top 50 companies of Tehran Stock Exchange in 1398, which considering that the top managers in this study included two levels of CEO and Executives CEO and less than 100 people, is one of the census criteria. It also was used to model analysis partial least squares (PLS). The results showed that, according to the paradigm of Anthropocene theory, changing the environmental behaviors of companies increases the strategic consequences of green accounting. The result of this study shows, for the realization of the company's performance in the Anthropocene paradigm change in attitude, behavior and practice of ethics as corporate helmsman leads to effective decision-making regarding the reduction of environmental emissions, with the involvement of behavioral characteristics such as good; Strengthen social conscience and intention and increase the level of strategic green accounting implications for companies.

The aim of the current study was to investigate the role of hormones in financial behaviors. Risk-taking and optimism are two behavioral characteristics of managers and investors; for this purpose, these two behavioral factors and the level of hormones affecting them were studied. The research hormones included testosterone, free testosterone, T3, T4, TSH, and cortisol, which were measured by a blood test in a medical laboratory. Age and gender were also the other two variables of the study. The statistical population included financial managers working in government institutions and banks and a standard questionnaire was used to collect qualitative data. Data analysis was performed using RSM, SPSS, and LISREL software. This experimental research is cross-sectional in terms of time, quantitative in terms of data, and fundamental-applied in terms of purpose. The results indicated that hormone levels, gender, and age have significant effects on risk and optimism. These findings are in line with the results of neurofinance research.