Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province [PDF]
, 2018 The purpose of this study was to examine and find out the influence of accrual accounting knowledge, administrative bureaucracy, and Regional Management Information System (SIMDA) on the Use of Accrual Accounting.
Bastian, Indra +3 more
core +1 more source
Survive Factors Influencing on Tendency of Internal Auditors for Whistle - blowing in Iran [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting ...
Ghasem Blue +3 more
doaj +1 more source
Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi +3 more
doaj +1 more source
Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]
, 2015 Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core +1 more source
A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.
Mohammad Hossein Safarzadeh Bondari +2 more
doaj +1 more source
Accounting policy as a tool of enterprise management system [PDF]
, 2018 The essence of the concept “accounting policy” in its modern sense, main principles and problems of its formation are discussed in the article. The process of accounting policy implementation into enterprise practical activity under accounting reforms ...
Kilyar, Oleksandra
core +1 more source
the effect of sticky of manager's exceptions on earnings quality [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 The predictions provided by managers about future profitability will help investors make optimal decisions. Like other information, the value of these predictions depends on their accuracy. Revision of past predictions leads to a prediction error.
NAHID MOHAMMADI +2 more
doaj
A Systematic Literature Review of Price Gaps in Closed-End Funds Using the Meta-Synthesis Method [PDF]
پژوهشهای تجربی حسابداریOver the years, it has been observed that shares of closed-end funds (CEFs) are frequently traded at prices that differ significantly from the total market value of the underlying assets held by these funds, resulting in a gap between the share price and
Abdolkarimm Maleknia +2 more
doaj +1 more source
Formulating Business Understanding of Data Mining Projects in Customer Support Domain [PDF]
پژوهشهای مدیریت عمومی, 2020 Extended abstract Abstract Despite advances in the capabilities of data mining algorithms, the knowledge extracted by these algorithms require a great deal of refinement to become actionable for business executives. The main objective of this research is
Hamidreza Nazari +3 more
doaj +1 more source
The Effect of the Management Accounting System and Decision-Making Style on Management Performance [PDF]
پژوهشهای تجربی حسابداریThe purpose of this study is to investigate the effect of the management accounting system and decision-making styles on managerial performance. The research is fundamental in terms of objectives, descriptive in its implementation method, cross-sectional
Mohammad Hossein Safarzadeh +2 more
doaj +1 more source