فصلنامه دانش و پژوهش حسابداری
پیاپی 38 (پاییز 1393)

This report is achieved by interaction between items which are reported in the form of different figures including operating profit, operating activity profit, and net profit. The present research deals with the effect of volatilities in these figures on expectations of user groups and on their evaluation of company's bonds. In the present research, using statistical methods, three theories about the effect of different kinds of profit on market valuation of the company were fitted and result from the study showed that in addition to other factors effective in decision making, the investor studies profit procedure, but more net profit is available to management, and in return for this presupposition, operating profit is more fixed and bears little volatility. Since this profit has been studied in interim reports, compared with routine activities it bears more volatilities and consequently, it shows less stability. Results showed that profit from routine activities is much considered by investor in his/her decision makings.

Accounting conservatism, is the quality attributes related to the content of financial information The means used to estimate the degree of care in the exercise of judgment is ambiguous situations, So that income or assets or liabilities of the lower cost and does not actually provide. In other words, conservative accounting approach to accounting can be used as a higher degree of verification for recognizing good news than bad news coefficient defined. accounting conservatism, which is divided to Conditional and unconditional, as a result of improving the quality of financial reporting, recognizing acceptance important role in solving some problems and also reduce the likelihood of asymmetric acceptance exponentially more profit and pay dividends is cleaned.In this paper an attempt has been made to the definition of accounting conservatism, and studing the most important indicators of the concept and its impact on financial reporting. Finally, the criticisms and shortcomings of this approach are described....

The purpose of this article is to assessing the privatization and evaluating its effect on privatized firms performance. In this article that based on the other researcher works, privatization was introduced as a important factor for economic growth. A review of empirical studies in other countries represent the positive impact of privatization on the firms performance and operational efficiency. But the results of the internal researches reflects the fact that privatization process in Iran not only haven’t a positive impact on performance of privatized firms but also sometimes is reduced operating efficiency of companies. From the main reasons for this event can be cited to, no transfer of ownership with management and lack of managerial efficiency, income approach to submissions, capital market inefficiency and failure to use the correct method for implementation of privatization in the country.

Passing through United Nations Decade of Education for Sustainable Development (UN DESD), this paper highlights the significance of accounting critical education in sustainable development. Notifying the role of critical thinking and education in sustainable development of nations; we articulate theoretical issues in this domain. The second half is dedicated to bolding accounting role in adjusting sustainable socio-economic relations and the challenges of accounting critical education to fulfill this importance.

After the early 90’s, when much good work was carried out on the indirect impact in the area of management accounting brought about by production technological recent changes, research interest seems to have focussed on the analysis of the direct relationship between Information Technologies (IT) and Management Accounting Systems (MAS). The purpose of this paper is to analyse this relationship, as a challenge and opportunity for modern MAS in new firms. For this analysis, it establishes a proposal of integrated and flexible MAS for the best placed firms in today´s competitive environment. After this, it examines the advantages and disadvantages of the new technological tools available, in order to justify, finally, the most appropriate answer to the initial information system proposal

Article 16 of the control system to increase productivity and thus the product (output) and control work processes, or both, to prevent the concentration of decision-making and grant authority to the directors to manage the adoption of the we are going to under the supervision of cost Activities and appoint government services, with challenges to aspects of the Statute. Applying appropriate accounting basis, adherence to the principles and rules of international organizations and military planners calculated that the cost of services and goods provided by the government, including the requirements that must be considered by financial regulators. Implementation of Article 16 of the Act requires the application of management accounting in the public sector Bhaytmamshdh country.