مجله حسابداری مدیریت
پیاپی 49 (تابستان 1400)

International financial reporting standards are the common language for globalizing financial activities and matching these standards is essential for the global economy because it benefits investors and reduces the cost of access to capital markets around the world. the present study investigates the effect of philosophical attitude on understanding the readability level of international financial reporting standards. In this regard, the opinions of accounting professors, accountants (as academics) and active auditors (as professionals) were used. To test the hypotheses, the Flash readability index, the Close readability index, and two-sample t-test was used. The results of the studies showed that among professionals, readability of standard texts in the group with a philosophical attitude is higher than the group without a philosophical attitude. Among academics, readability of standard texts is not influenced by philosophical attitudes; there is a significant difference between the simplest and most difficult standards among professionals (both those with a philosophical attitude and those without a philosophical attitude). There is no such difference between academics (both with and without philosophical attitude).

In the present study, the relationship between perceptual errors and earnings management motivations among managers in the fields of investment, accounting, auditing using the opinions of ten experts and 260 questionnaires from the mentioned sectors, the proposed model was tested, which led to determining and evaluating the optimal model. To be placed. This study evaluated and ranked the different dimensions of perceptual error factors affecting different types of earnings management. The results indicate the impact of 65 perceptual errors on the role of types of earnings management in identifying the optimal model and the significance of the relationship between perceptual errors and all types of earnings management. Efficient and opportunistic was determined as the optimal model that the direct channel of perceptual error affects the management of real and accrued earnings and effective profit management and opportunistic management.

Companies are looking for accounting brands to get useful information supporting their economic decisions in today's turbulent world. The present paper aims to analyze scientific products in the field of personal branding in the field of accounting during 2005 to 2020. Following the interpretive paradigm, the present study had been conducted using a systematic review method and search terms defined in the web of science database on 75 articles, with the help of VOS viewer software (software in the field of Scientometrics). The use of Scientometrics techniques, as a new technique in the field of accounting and management, emphasizes the intellectual paradigm governing personal branding in international research for the accounting industry’s managers and highlights the research opportunities and weaknesses in this field. An in-depth analysis of the articles showed that the most research was in the United States. Research also suggests that accountants in order to become a personal brand need to reinforce certain characteristics, such as responsibility, distinction, humility, risk-taking, honesty, and professional knowledge.

The category of management accounting is one of the important topics that by providing and providing useful information within the organization in various fields, you can have the value of buying in the organization. Due to the difference in the level of maturity of organizations (organizational life, organization size, management attitude, organizational culture, etc.) from the use of "14 procedures of management accounting", the block of management accounting is not always the same and the variable of compliance with the "four principles of global accounting" Is managed.The purpose of this paper is to modify the management accounting maturity model. For this purpose, first a set of concepts, factors, key dimensions and management accounting indicators were extracted. Then, in order to confirm the concepts, factors and characteristics of 86 experts and experts in the management accounting profession using purposive sampling, a survey was conducted and their views were examined and research data were analyzed using SPSS software. Finally, maturity levels were determined using the Integrated Maturity Model (CMMI) logic.
The research findings show that for a total of five levels of maturity, 282 indicators must be observed to guide the organization to the highest level, ie "optimal". One of the most important results of the research is to develop a tool for self-organization in order to change the differences between the expectations of organizations and the strategic goal.

Improving the productivity of financial markets plays an important role in the economies of countries. Given the bank-oriented financing system of most countries, it is important to know the ways to measure and increase the level of productivity in banks. Accordingly, the purpose of this study is investigating the short-term and long-term causality between capital adequacy, labor and Total Factor Productivity (TFP) in a set of 10 banks listed on the Tehran Stock Exchange in 2010-2019. So, Dynamic Ordinary Least Squares (DOLS) method, Vector Error Correction Model (VECM) and Wald test have been used. According to the results, in the short run, a one-way Causality from capital adequacy to TFP is obtained. In the long run, the two-way relationships between labor and capital adequacy variables with TFP are positive. In this study, the error correction term, which indicates the speed of short-term adjustment to long-term equilibrium, has been evaluated

In recent years, a significant number of  Scientific and professional accounting authorities (such as IFAC, CPA, ICAA, AECC) have called for the development of a wide range of skills in accounting graduates and the diversification of a holistic approach to teaching. The aim of this study was to investigate the effect of simulation teaching l approach through role-playing as a comprehensive teaching method on students' learning and retention, while teaching concepts related to decision making in management accounting. The population of the present study includes all students (undergraduate) of Management Accounting of Islamic Azad University, Saveh Branch in the academic year of 2020-2021 and the samples include two management accounting groups of 60 students (31 in the experimental group and 29 in the control group). The two groups are taught by a single teacher. Findings indicate that students in the experimental group learn and remember better than the control group. Also, the results of a survey of students (through a questionnaire) at the end of the course showed an increase in motivation and effectiveness of this teaching l method in strengthening their verbal and communication skills and better learning the basic concepts of management accounting.

The present study examines the antecedents of fraudulent financial reporting and its implications for corporate intellectual capital. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 112 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with fraudulent financial reporting and companies without fraudulent financial reporting, from the paragraphs of the audit report and also five quantitative variables are used. The results of testing the research hypotheses showed: 1) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies without fraudulent financial reporting. 2) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies without fraudulent financial reporting. 3) There is no significant difference between companies with fraudulent financial reporting and companies without fraudulent financial reporting in the next financial period in terms of damage to the company's reputation. 4) In companies with fraudulent financial reporting, compared to companies without fraudulent financial reporting in the next financial period, there is a significant reduction in the amount of intellectual capital and its components.

Policies and decision-making capabilities of CEOs as an effective mechanism on the agency cost gap play an important role in shareholder satisfaction and trust. But managers often act opportunistically according to their wishes and approaches and justify their decision-making basis to shareholders and investors based on sophistry. The purpose of this research is CEO Power and Thick Decision based on Sophistication Theory. In this study, in order to promote the level of innovation and knowledge enhancement in the relationship between judgmental and quantitative processes in accounting research, a standard questionnaire was used to collect data on thick decision and used to measure the power of the CEO from the financial statements of companies in a period of one year 2018. Also, due to the fact that the data study was related to a specific time period and the data analysis method is cross-sectional and based on the path analysis method, partial least squares analysis (PLS) was used to fit the model. The results of research tests showed that the power of the CEO has a negative effect on the thick decision of the stakeholder interests. In fact, this result shows that the presence of the CEO's power disrupts the conflicting interests in decision-making, and this causes the interests of the stakeholders to be overshadowed by the interests of the powerful elements at the top of the company, which seek to justify it through sophistry.

Today, the issue of service quality has become an important factor for the growth, success and sustainability of organizations and due to the inefficiency of traditional and common methods of measuring service quality, this study examines the dimensions of quality management accounting services from the perspective of internal managers. The present study is applied in terms of purpose and descriptive-survey in terms of method and nature, and is a questionnaire in terms of data collection method. The statistical sample of this research includes 109 managers of the management accounting unit and 109 senior managers of manufacturing companies active in the stock market. The results showed that the average scores of expectations of managers of management accounting unit and senior managers for all identified dimensions of service quality were higher than their observations. On the other hand, the dimensions of service quality (SQ) and service performance (SP) according to the views of management accounting unit managers and senior managers are: appearance, accountability, reliability, assurance and empathy. Also, service performance dimensions provide a better assessment of the quality of management accounting services.