Identifying the Barriers to Apply Management Accounting Techniques in Iranian Health System (A Case Study of East Azarbaijan Hospitals) [PDF]
حسابداری سلامت, 2019 Introduction: Applying management accounting techniques in governmental institutes and government-dependent institutes like hospitals is one of the necessities.
A. Bolouri +2 more
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Network Analysis of Accounting Departments of Iranian Governmental Universities [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The aim of this study is to investigate and analyze the communication structure between the accounting departments of Iranian governmental universities. Methods: The method of this research based on the type of data collected and analyzed is a
Reza Taghizadeh +3 more
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The effect of shared auditors in the supply chain on cost stickiness
China Journal of Accounting Research, 2019 Do supply chain audits have real effects? We focus on the effect of shared auditors in the supply chain on corporate cost stickiness. When a supplier shares auditors with its customers, the shared auditors provide informational advantages for suppliers ...
Chun Cai, Qianwen Zheng, Lei Zhu
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Review and Identify Problems of Compiling the Budget Settlement Report [PDF]
مدیریت دولتی, 2016 According to Article 55 of Islamic Republic of Iran`s constitution, preparing "the budget settlement report" by the Supreme Audit Court in order to enforce the monitoring and control of the financial activities of the government is essential..
Gholam Hossein Nikookar +3 more
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Developing a Model of Human Resource Management [PDF]
حکمرانی و توسعه, 2021 Due to major changes in the activities, procedures, and business of human resource management (HRM) over the past years, the "human resource managers' competency" has been taken into consideration by relevant organizations and associations ...
Majid Nikkhah +2 more
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Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]
مطالعات تجربی حسابداری مالیConsidering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour +3 more
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Designing a Cooperatives Transparency Index in Iran [PDF]
تعاون و کشاورزی, 2021 Although transparency literature is mainly concentrated on government transparency, but it has gone far beyond it and has been extended to private companies, cooperatives, NGOs and charities.
Vahid Kashafinia +4 more
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Banking Reform, Risk-Taking, and Accounting Quality: Evidence from Post-Soviet Transition States [PDF]
, 2022 The drastic banking reform within Central and Eastern Europe following the collapse of the Soviet Union provides an ideal quasi-experimental design to examine the causal effects of institutional development on accounting quality (AQ).
Fang, Yiwei +3 more
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The Role of Public Accounting and Psychological Factors in Perceived Corruption [PDF]
حسابداری دولتی, 2021 Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the relationship ...
Davar Mohammadi +2 more
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The Impact of Continuous Auditing in the Blockchain Environment on the Audit Quality : A Field Study [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفيةPurpose: This study aims to assess the impact of continuous auditing in the blockchain environment on the audit quality through a field study in the Egyptian business environment.
Mohammed ali Wahdan +3 more
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