Iranian Journal of Accounting, Auditing and Finance
Volume:8 Issue: 1, Winter 2024

Effective and efficient marketing is a vital tool for promoting any business. Consequently, establishing criteria for assessing marketing quality remains a contentious topic within marketing studies. Given its significance, the service sector necessitates distinct marketing criteria and dedicated research due to its unique characteristics. This study explores the feasibility of applying the 7P model in the auditing profession as a dimension of marketing quality. In this research, we adopted a mixed-method approach. Initially, we conducted semi-structured interviews with 26 professional experts in 2022 to gather data. The research goal was pursued using content analysis. After the coding stage, aimed at extracting the marketing techniques employed by auditing firms in Iran, data saturation was achieved through 21 additional interviews. Once auditing firms' marketing techniques were identified, eight auditing experts ranked them using the best-worst method. This ranking revealed that the "promotions" element, with a weighting factor of 0.277, secured the top position, while the "location" element occupied the seventh place with a weighting factor of 0.0821. These findings hold valuable implications for policymakers in the auditing profession, enabling them to formulate well-informed marketing strategies for audit firms.

The purpose of this study is Examining the role of technocracy instrumental rational in Dialogic Accounting Model with Green Accounting Consequences. In this research, which is considered methodologically in terms of the nature of the problem and the purpose of the research, the method of data collection was survey-correlation and the research tool was a questionnaire. In this study, 195 financial managers and heads of accounting of capital market companies participated. Partial least squares analysis (PLS) was also used to fit the model. The results showed that dialogic accounting has an impact on the green accounting implications of capital market companies. The results showed that Dialogic accounting has a positive and significant effect on the green accounting consequences of capital market companies. It was also found that the use of technocratic instrumental rationality intensifies the positive impact of Dialogic accounting on the consequences of green accounting. The results show on the one hand the development of the dialogic accounting model as a basis of the system in the social context and by transferring the level of capital market expectations as the input of the system and combining it with accounting knowledge as a system process occurs, it can lead to green accounting consequences as a system output. On the other hand, the result shows that the technocracy instrumental rational by changing the attitude in corporate decision-making can cause dialogic accounting is one of the capacities of technical and technological knowledge.

The MSRT authorized the publication of four English journals in accounting and finance, which produced 853 papers by 2022. This study examines the scholarly collaboration network of authors in these journals, analyzing authorship patterns, productivity, and the features of the network. Using scientometrics indexes and social network analytics, the study employs ucinet and VOSviewer software to analyze the network. Results of this study suggest that 853 papers have been authored by 2438 authors among which only 53 papers(6%) have been authored cooperating with international professors. Investigation of paper authorship patterns indicates that only 8%of the papers(72items) were authored individually while the rest were authored in groups of two(25%- 213papers), through scholarly collaboration of three scholars(42%-354 papers), and the other 25%in collaborative groups with more than 3 scholars. The most productive authors are Rahnamay Roodposhti, Nikoomaram, and Fallah Shams with 28,24&19 papers respectively who have published more than 80%of their publications in the journal under their own management (IJFMA). Analysis of scholarly collaborations network shows collaboration of 1406 scholars among which 1002 scholars(71%) have published merely one paper. Scholarly collaborations network of journals with compression index of 0.018 has low coherence and includes many isolated nodes; nevertheless, compression index in IJFMA(0.051) shows the greatest coherence among journals. Rahmany Roodposhti and Nikoomaram had the highest number of cooperation in the network with ten collaborations. The study provides policymakers in English-language journals of accounting and finance with insights into the level of collaboration and a roadmap for achieving their goals.

Optimal investment in today's competitive market demands well-informed decisions by astute investors within the capital market. These decisions focus on identifying and prioritizing key factors influencing investor decision-making behavior. In this context, the present study is designed to explore the impact of mass media news on the decision-making styles of investors in the Tehran Stock Exchange. These decision-making styles include avoidant, dependency, spontaneous, intuitive, and rational approaches and their relationship with investors' level of risk tolerance. This research follows an experimental foundation approach regarding its objectives, nature, and execution methodology. It takes the form of a descriptive survey, with data collection carried out through administering a questionnaire. The questionnaires were distributed among investors selected via random sampling from the statistical population, encompassing all investors with a stock code on the Tehran Stock Exchange. Structural Equation Modeling (SEM) was employed to test the research hypotheses. The findings of this study reveal that mass media news exerts a positive and significant influence on avoidant, dependency, and spontaneous decision-making styles, contingent on the degree of risk tolerance of the investors. In contrast, mass media news does not significantly impact intuitive and rational decision-making styles relative to the investors' level of risk tolerance.

This study explores the influence of instructional interventions in mitigating mental accounting bias during capital investment decisions. Initially, we investigate the potential costly errors resulting from mental accounting. Subsequently, we employ instructional strategies to reduce this cognitive bias. Employing an experimental methodology, we employ an 8x2 mixed factorial design to examine the impact of financing sources on mental accounting and the effectiveness of instructional interventions. The findings reveal that managers prone to mental accounting tend to retain debt-financed assets over equity-financed assets. Importantly, instruction proves effective in alleviating this cognitive bias. This research holds significance for both academic scholars and practitioners. It sheds light on the deficiency of instructional resources in accounting education for fostering essential professional judgment skills among students. It is recommended that Finance, Business, and Accounting faculties incorporate modules on mental accounting and related cognitive biases in postgraduate programs. Furthermore, manufacturing industries can benefit from employee training programs to reduce cognitive biases associated with mental accounting in capital budgeting.

While accountants working in financial institutions possess extensive expertise in accounting, finance, and investment activities, it can be challenging to identify the primary factors influencing their investment decisions. This study examines the alertness of experienced accountants to investment opportunities (AIOs), with a particular focus on their propensity for risk-taking (RT). A random sample of 468 Iranian accountants, including accounting students and graduates from public and private institutions, was selected to achieve this. Data analysis was conducted using Structural Equation Modeling (SEM) and SPSS 26 software. In this study, financial intelligence, ambiguity tolerance, and optimism positively influenced RT and AIOs. Additionally, there was a positive relationship between RT and AIOs. However, it was observed that accounting education significantly impacted AIOs, whereas the propensity for RT decreased with age among accountants. From a theoretical perspective, the findings of this study can contribute to the understanding of decision-making processes among accountants, investors, and entrepreneurs, shedding light on the factors affecting their RT and AIOs. In terms of practical implications, the results of this study can be valuable for those involved in establishing rules and regulations, as well as educational planners. By promoting the best possible investments and rational decision-making, these insights can contribute to the optimal allocation and utilization of resources, facilitate job creation and entrepreneurship, and ultimately foster economic growth and development within society.

Through a cross-sectional analysis, this paper explores the influence of Product Market Competition (PMC) structure on conditional and unconditional accounting conservatism. The study utilizes financial data from the Tehran Stock Exchange from 2012 to 2019. Conditional and unconditional conservatism are measured using Basu's (1997) and Beaver and Ryan's (2000) models, respectively. Additionally, the Herfindahl–Hirschman index (HHI) is employed to introduce exogenous variations in PMC, allowing an assessment of how increased competition in market valuation impacts accounting conservatism in manufacturing companies. Despite previous findings by Dhaliwal et al. (2014) suggesting a positive association between intense PMC and conditional conservatism, the results of this study demonstrate that PMC does not affect the implementation of conditional conservatism. Furthermore, this investigation reveals that PMC has no bearing on applying unconditional conservatism in financial reporting. This aligns with the theory of unconditional conservatism, indicating that companies employ it based on their financial policies. The outcomes of this research contribute to the existing literature on conservatism.