مجله حسابداری مدیریت
پیاپی 53 (تابستان 1401)

Today, the speed of scientific research and practical measures in the field of sustainable development has not yet allowed the role of accounting in this area to be clearly demonstrated. Therefore, the purpose of this study is to explain the concept of sustainability accounting with the help of normative and positive theories and based on the principles of sustainable development. Identify stability. In addition, the main purpose of this paper is to provide a conceptual model of sustainability accounting as a normative solution. This article is based on the library method and using deductive and descriptive-interpretive analysis to explain sustainability accounting and its evolution in the accounting system from a knowledge perspective. Findings show that in the proposed model of sustainability accounting, the focus is on the axis of response in accordance with the needs of users so that reports can identify and disclose environmental aspects and social impacts on indicators and economic, social and environmental performance. The findings also showed that in the field of sustainability accounting, it is necessary to pay attention to the development and expansion of accounting conceptualization principles, taking into account organizational and social contexts. The results of the research can determine the future progress, importance and characteristics of sustainability accounting in the business and thus help shareholders and stakeholders to benefit from the company's achievements for sustainable development.

The aim of this study is to evaluate the internal quality of management accounting curriculum in Iran using the nine elements of the curriculum in the Francis Klein Pattern (1991). The statistical sample of this research include 300 students of at least the third semester of management accounting who have been selected by proportional assignment in stratified sampling and 46 teachers of management accounting who have been selected purposefully. The results show that from the perspective of professors, curriculum objectives, learning activities and grouping are at an undesirable level; but the elements of content, teaching strategies, time, evaluation and educational materials and resources are at a moderate level and the element of place is at a desirable level. From the students' point of view, the elements of grouping and educational materials and resources are at the intermediate level and the rest of the elements are at the desired level.

In ‏this ‏study, ‏using ‏factor ‏analysis ‏technique ‏and ‏Delphi ‏method, ‏the ‏variables ‏affecting ‏credit ‏risk ‏were ‏selected ‏and ‏entered ‏into ‏the ‏data ‏envelopment ‏analysis ‏model, ‏and ‏the ‏efficiency ‏scores ‏of ‏Tejarat ‏Bank ‏legal ‏and ‏credit ‏companies ‏listed ‏on ‏the ‏stock ‏exchange ‏were ‏obtained ‏using ‏them. ‏Then ‏the ‏ranking ‏is ‏done ‏by ‏the ‏model ‏of ‏Fitch ‏Institute ‏and ‏using ‏the ‏results, ‏the ‏transfer ‏of ‏customers ‏in ‏different ‏groups ‏is ‏predicted ‏using ‏the ‏Markov ‏chain ‏process. ‏The ‏results ‏of ‏data ‏envelopment ‏analysis ‏indicate ‏that ‏7 ‏companies ‏were ‏identified ‏as ‏efficient ‏in ‏the ‏financial ‏approach ‏and ‏12 ‏companies ‏in ‏the ‏combined ‏approach. ‏The ‏results ‏of ‏the ‏Markov ‏chain ‏show ‏that ‏the ‏average ‏probability ‏of ‏stopping ‏at ‏the ‏current ‏rank ‏in ‏1400 ‏in ‏the ‏financial ‏condition ‏is ‏46% ‏and ‏in ‏the ‏combined ‏mode ‏is ‏53% ‏and ‏the ‏average ‏probability ‏of ‏improvement ‏of ‏the ‏companies ‏is ‏23% ‏and ‏the ‏average ‏probability ‏of ‏the ‏decline ‏is ‏20%. ‏Turns..

Performance assessment, as a tool used to measure the extent to which organizations have managed to meet predetermined goals and as a factor used by managers for decision-making purposes, has always been recognized as one of the indispensable needs of organizations. The present study was an attempt to identify performance assessment indicators and introduce an appropriate performance assessment model in the Social Security Organization. The present research is actually an applied study in terms of objectives and falls within the category of mixed methods sequential explanatory studies in terms of methodology. Qualitative research instruments (interview) and quantitative research instruments (questionnaire) were used for data collection purposes. In the quantitative phase, the present study can be recognized as non-experimental (descriptive) survey study. To analyze the data collected through questionnaires, the study was conducted in four phases: the first phase was dedicated to detection and ranking of the strengths and weaknesses of the Social Security Organization. In the second phase, the Delphi test was used to identify the indicators that might affect performance assessment in social security organization. The third phase was devoted to exploratory factor analysis and determination of performance assessment dimensions in social security organization and finally the fourth phase of the study was devoted to structural equations and path analysis. According to the results, since the t-statistic is greater than 1.96 for all variables and the path coefficients are positive, variables  such as the relationship with the public, insurance and medical services, observance of service recipients’ rights, infrastructure management, management and leadership and manpower are among the factors that can affect  performance assessment in the social security organization.

In the audit profession, the nature of psychoanalytic contracts differs greatly from other structures of organizational behavior due in large part to the inconsistency with the content of the audit profession that maintains the auditor's professional behavior. Psychoanalytic contracts in interpersonal interactions in auditing are an important and significant issue, because due to the existence of a coherent and equal understanding of the content and nature of the audit profession can lead to interaction between the auditor and the audit partner. The purpose of this research is Provide a Model for Interactive/Qualitative Analysis (IQA) of Themes of psychoanalytic contracts of individual interactions Auditor with partners. In this research, in the first part of the analysis, the topics related to psychoanalytic contracts between the auditor and the partner were identified through meta-analysis and Delphi analysis. According to this analysis, 15 experts and specialists in accounting and financial management at the university level, who were selected through homogeneous qualitative sampling, participated. Then, based on the link analysis in the quantitative section, which includes the analysis of internal links and the relationships between links and the systematic impact of links, With the participation of 20 audit partners with more than 10 years of experience, it was decided to establish the most important element of communication between the thematic propositions of psychoanalytic contracts between the auditor and the partner. The results in the qualitative section indicated the existence of two propositional themes under the headings of implicit and implicit themes in psychoanalytic contracts, which entered the phase of link analysis based on 20 propositions that reached theoretical adequacy based on Delphi analysis. The results showed in the quantitative section that in relation to the implicit themes of psychoanalytic contracts, the most stimulating statement of the charismatic style of the partner style is in interaction with the auditor, which ultimately leads to a consequence such as achieving the professional identity of auditors. Also related to the implicit themes of psychoanalytic contracts, the most motivating proposition is the development of clear guidelines for auditors' professional work with an audit partner that will strengthen the auditor's beliefs about the auditing professional's rules and procedures.

Financial reporting practices as an information strategy, while it can help increase the company's interaction with stakeholders, can also be effective in the future direction of the company in terms of adopting the optimal level of working capital. Financial intertextuality reporting is a systematic approach based on the interaction between the company and stakeholders, which allows the presentation of comparable financial statements in a competitive market and through it, it can influence the optimal working capital policies of the company due to the increasing confidence in the market. The purpose of this research is designing a reporting financial intertextuality model and its effect on the working capital management strategy. The methodology of this research was mixed. In the qualitative part, grounded theory analysis based on Glaser approach was used to formulate the model, and in the quantitative part was used analysis of variance. In fact, the purpose of the analysis in the qualitative part was to present the model and in the quantitative part was to analyze the differences between financial intertextuality reporting methods in the optimal adoption of working capital management. The target population in the quality department was 12 academic specialists who were considered experts, both scientifically and empirically. But the target population in a small part were the managers of the accounting department of capital market companies who based on work experience and level of technical and specialized knowledge according to the level of error 5% and test power 90%, 2 groups of 50 people based on the separation of demographic variables on differences in reporting methods. Financial intertextuality was selected and contributed to the optimal management of working capital. The results of the research in the qualitative part indicate the existence of 2 categories, 4 components and 22 concept codes that have established the method of reporting financial intertextuality in the form of an integrated quadrilateral model. Also, the results in the quantitative section with respect to the two categories of strategic approach and operational intertextuality of financial reporting showed that the strategic intertextuality approach in financial reporting on optimal working capital management is significantly different from the operational intertextuality approach in financial reporting. This result shows that since financial management is considered as an area of corporate decision-making in formulating the firm's future financial strategies, the firm's focus on uniformity and content development of dis closable concepts can be more specifically than the development of intertextual reporting levers (Operational) such as information technology and cybernetic approaches such as scalable reporting language.

Cost management is a cost planning and control system that has different methods for creating it. Each organization should choose the most appropriate method according to its conditions. Accordingly, this study evaluates the effect of using new cost management methods on the performance of universities in 1400 among 397 employees and managers of Kermanshah Azad University. The research method in this study is applied in terms of purpose, in terms of data type, quantitative research, and in terms of data collection, this study is descriptive and among the descriptive research method, this study is due to the use of The questionnaire is part of the survey research. Also, in this study, structural modeling method has been used to analyze the data. In this regard, the results of the present study have shown that the application of new methods of cost management has caused the effectiveness of internal control and reliability of decision making and by these two important factors increase the level of performance of the organization (university) with has it.

The main purpose of this study is to study the typology of managers' perceptual characteristics of the quality of independent audit services and its practical purpose is to provide appropriate suggestions and solutions to managers to better understand independent auditing services. The research method used in this study is qualitative. Using the meta-combined qualitative analysis method, the indicators are extracted from previous articles and studies and of the 82 articles obtained, 42 final articles were used to examine the effective factors of the typology of managers' perceptual characteristics of the quality of independent audit services. The content of the design was analyzed by categorizing the indices and performing Shannon entropy, the main indicators were identified and the importance of each indicator was determined. It should be noted that the analysis of research data in the qualitative phase was performed with MaxQDA software. Of the 417 articles found, 55 were reviewed. Based on the research findings, 7 main categories and 74 sub-categories (code) were extracted from the texts of previous articles using meta-combined qualitative analysis method. The main categories extracted are: Management factors, Corporate factors, Technical features, Reliable audit process, Company and industry knowledge, Easy to trade and negotiate, and social characteristics.

For insurance companies, fraud detection strategies are of significant importance. Lack of such a plan to prevent insurance fraud and making payments quickly to insured in order to compensate for losses will lead to customer satisfaction and increase companies’ portfolio in short term. However in the long run, it will have dire consequences for the insurance industry. In other words, the cost of fraudulent claims would be transferred indirectly to insured in the form of a rise in premiums. The purpose of this study is to provide insurers with a mechanism to detect fraudulent claims. This goal is achieved through an unsupervised algorithm to detect anomalies in the data set. The use of this algorithm, as it is an ensemble learning, increases the accuracy in detecting suspicious cases and reduces false positives. According to the results, the damage to the culprit, the type and use of the vehicle, and the sex of the victim are among the most important indicators in the detection of fraudulent cases.