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Showing 29 results for Accounting
Zahra Dianati Deilami, Khosro Manteghi , Seyedeh Parisa Mashhadi ,
Volume 1, Issue 1 (9-2016)
Abstract
Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can’t meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.
Fereydoon Rahnamay Roodposhti, Sina Kharadyar, Mohsen Imeni,
Volume 1, Issue 1 (9-2016)
Abstract
Almost 60 years have passed over since Argyris (1952) published the impact of budgets on people. Few years later, Stedry (1960) and Devine (1960) continued to pursue accounting studies under the influence of psychology. Dyckman and Zeff (1984) define as the Decade of Awakening in the accounting literature. However, it was not before the 1967 that the term “behavioral accounting” appeared in the literature.Various disciplines have contributed, and still are contributing, to the research performed in the behavioral accounting literature. The most important fields are economics, political science, organization theory, psychology, and sociology. Among the diversity of disciplines, it is widely recognized that the main role is played by psychology. The three subfields, not mutually exclusive, which are primarily important in management accounting research, are: cognitive, motivation, and social psychology.The role played by the individual processing of accounting information for decision making, that is the focus of the cognitive psychology theory, is recognized some years later with the so called “cognitive revolution”. Nowadays, the presence of the term “behavioral” is commonly linked to the use of laboratory experiments.
Although they represent the dominant research methods, they are not the only possibility pursued in the behavioral accounting literature. There is also evidence of empirical methods other than experiments such as surveys, field researches, and archival studies. Anyway, laboratory experiments and surveys remain the dominant research methods applied in behavioral management accounting research, while the other possibilities are considered more as an exception. Looking forward, to go more in depth in the decision processes and to understand how and why the brain is activated, neuroscientists are making a bridge with economics giving origin to the so called neuroeconomics.
Zaherh Hajiha, Hossein Rajabdoory,
Volume 1, Issue 2 (3-2017)
Abstract
Islamic accounting is an information system that reports the dimensional values of financial and non-financial events occurred in the economic unit, with a focus on Islamic principles. The aim of this study was to evaluate the impact and effectiveness of Islamic accounting dimensions using the DEMATEL technique. The present study is a combination of qualitative and quantitative studies. The subject of the study was reviewed through questionnaires from 14 experts in the field of Islamic accounting in 2016. The results showed that all aspects of Islamic accounting extracted from the research of Dianati Deilami et al (2016) have interacted with and mutual influence on each other. Results also indicated that the criterion of "disclosure of information in the field of compliance with the Sharia" has the most impact and the criterion of "Disclosure of information in the field of workers' rights" has the highest rate of effectiveness. In addition, the measure of "disclosure in the absence of financial fraud" has the most interaction. The most important finding of this research is that the given dimensions are involved in an "interactive process", i.e. the components have had an impact on each other and have interacted with each other as well. As a result, in order to pay attention to Islamic accounting we cannot consider only one of the dimensions mentioned above and ignore the others. Therefore, it is necessary to consider all aspects of this model to promote Islamic accounting, maintain the balance and strengthen all components simultaneously to be able to get the best performance.
Sahar Sepasi, Hassan Hassani ,
Volume 1, Issue 2 (3-2017)
Abstract
Unethical behavior in the company’s earnings management can be a moral failure. Hence, the present study was to investigate the relationship level of rreligiosity managers to examine earnings management behavior. The study was an applied and the method of data collection, research type is descriptive research. The different categories of descriptive study are correlational study. The study sample to financial managers of listed companies in Tehran Stock Exchange that first 165 of them were selected through elimination sampling and finally 110 of them responded to the questionnaire study, for example, the study has been finalized and in the years 1388 till 1394 were analyzed. Required data were collected using questionnaires and analyze financial statements and the method of multivariate linear regression was used. The results showed that the level of rreligiosity directors and management benefit accruals and there is a significant negative relationship. In contrast, between level of rreligiosity managers and there is a significant positive relationship managers and real earnings management. Results show that managers with higher levels of religiosity special attention to the management of real benefit accruals to manipulate the show. The results suggest that social norms spiritual mechanism to reduce conflict creates dealers as well as external monitors on the company is low, Acts as a mechanism to monitor the conduct of the Company’s reporting. Hence it can be concluded that the level of rreligiosity managers is one way that can create value for the company. Also, research shows that spiritual beliefs and religious leaders play an important role in their decision.
Masome Barati, Mahdi Moradi, Mohsen Noghani Dokht Bahmani,
Volume 2, Issue 4 (1-2018)
Abstract
The purpose of present study is to investigate the relationship between Relativism, Job Satisfaction with accountants and auditors' Machiavellianism. The present study is a descriptive-survey study and the statistical population of the study consisted of all individuals employed in the audit firms and accountants of private companies in year 2016.The sample size consist of 298 people includes 176 accountants and 122 auditor. Sample members are selected using available sampling method. To collect data is used to the Minnesota Job Satisfaction Questionnaire (1940), Forsyth's Ethical Approach (1980) and the Fourth Edition of the Christie and Geis Machiavellianism Questionnaire (1970). The analysis of hypotheses is done using the method of Kolmogorov-Smirnov test, multiple regression, Pearson correlation, Independent T test and Nova using spas software. The results show that there is a positive and significant relationship between relativism and Machiavellianism and between job satisfaction and relativism. In the study of the level of Machiavellianism, job satisfaction and relativism, there is no difference in the society of accountants and auditors. Other findings indicate that there is a difference in the level of job satisfaction between men and women, an increase in the level of Machiavellianism in people with undergraduate education a higher professional background, and a postgraduate student position and job satisfaction in people with management Job position and relativism in individuals with Master's degree is higher than others. The results of the present study provide important findings for standardizers and drafting institutions in order to take more serious measures to reduce unethical actions and thereby increase job satisfaction and productivity of members of the accounting and auditing profession.
Jamal Barzegari, Ali Morovati, Safie Sehat,
Volume 2, Issue 4 (1-2018)
Abstract
The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic
services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297 cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills,The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.
Mohammad Namazi, Fahimeh Ebrahimi,
Volume 2, Issue 4 (1-2018)
Abstract
The aim of the present research is to investigate the effect of personal and social factors on the perceived moral intensity by accountants of companies listed on the Tehran Stock Exchange (TSE), and prioritizing these factors. This research is a quantitative study, which collects its information based on the survey approach. The statistical population of the study is the accounting employees of the TSE in 2015.In total, 250 questioners were sent to the financial managers and accountants of the active firms on the TSE in order to examine the effect of gender ,age ,education level, major of the study, and religiosity on the moral intensity. The results of testing hypotheses, by exerting structural equation modelling, indicate that gender posits a negative and significant effect, and age and religiosity provide positive and significant effect on the perceived moral intensity; whereas, education level and major reveal insignificant effect on the perceived moral intensity. The results of prioritizing these factors demonstrate that religiosity, and gender respectively, provide the largest effects on the perceived moral intensity. Hence, in order to increase accountants’ perception of moral intensity, it is vital to pay attention to such solutions as execution of educational moral programs and cultural and religious plans in universities and companies, as they would have a positive effect on moral intensity.
Farshid Eimer, Mansour Garkeaz,
Volume 2, Issue 4 (1-2018)
Abstract
Individuals with different personal attributes perform immoral acts for the first time. For later times, they are based on their behavior, and their immoral behavior becomes bigger and larger. This operation is referred to as slippery slope argument. In contrast, there are also people who are when wanted or unwanted in An unusual, small, and unhealthy behavior is faced with negative emotions, and in future decisions seek to compensate for this. That behavior is also referred to as a Licensing or compensatory behavior. On the contrary, the slippery slope. Both theories can exist in accounting, which depends on individual and environmental differences. In this research, individual differences, such as the source of internal locus control and fear as negative effect, have been investigated, that could provide important insights in escalating ethical situations regarding what types of individuals are more likely to engage in a slippery slope (consistent) pattern of behavior compared to compensatory (or licensing) behavior in accounting related scenarios. The research method is semi-experimental, applied and of a cross-sectional type. The time of research is cross-sectional in 2017. The statistical population of this study is graduate accounting (PhD) students of all universities of Iran. Using Cochran formula, 325 people were selected. In the next step, a structure for slippery slope behavior was created and using variance analysis by designing a general linear model after proving a significant effect between the variables, the comparison of the mean of different groups after their placement in the slippery slope structure was dealt. The results of this research show that individual characteristics including high levels of fear as a negative affective state indicate behavior that results in a slippery slope. In contrast, negative affliction (fear) leads less to compensatory behavior. On the other hand, people with a high internal locas of control, when negative affect (fear) is low, show compensatory behavior.
Zahra Dianati Deilami, Asghar Soltani, Hmaed Omrani,
Volume 3, Issue 5 (9-2018)
Abstract
The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and skills in this field. The purpose of this research is to provide an educational curriculum on anti-fraud and forensic accounting issues that could be used as a basis for teaching those topics in the educational and academic centers, public and private organizations, official justice experts and other related institutions.
This research, which lasted more than a year and a half, was done by Meta synthesis on the curriculum of the educational and academic centers in the world, and published articles and books. It containing 32 units (including 10 specialized units, 12 basic units and 6 optional units and 4 units of thesis). The quality of this curriculum has been examined through a questionnaire distributed among 39 experts with the necessary knowledge in the field of Anti –Fruad and forensic accounting. The results of the one-sample t-test indicate that, according to experts, this curriculum passes the knowledge and skills necessary for anti –fraud and forensic accounting to students in this field and has the necessary comprehensiveness.
Mohammad Namazi , Hossein Rajabdoory,
Volume 3, Issue 6 (2-2019)
Abstract
The ethical oath is the most important moral covenant of professionals. The purpose of this research is to develop an ethical oath for Iranian accountants. In this regard, using the "Archival Method" of oaths of various professions including Kenyan auditors' oath, Texas accountants' oath, South African accountants' oath, Irish accountants' oath, Geneva oath, MBA oath, University directors' oath, economists' oath, Dutch bankers’ oath, National Association of Personal Financial Advisers’ oath, Hippocratic Financial Oath, financial and banking oath, and asset managers’ oath, were investigated and undergone "content analysis". Then, by creating a conceptual model, the weaknesses of the ethical oath of the Iranian Association of Certified Public Accountants (IACPA) is examined in five categories of form and face, content, stakeholders, principles, norms, and values. In the following, using the template and also the model of sustainable development of accounting ethics in Iran, and based on the ethical oath of the IACPA, attempts are made to overcome the observed deficiencies and to introduce a new version of the oath in Iran on the basis of the relevant documentation. Also, changes were made based on the Delphi technique from the viewpoint of professional and academic experts.The findings show that the proposed oath overcome the deficiencies in the ethical oath of the IACPA. Also, changes were made from Using the "Delphi Technique" based on the view of 14 people of professional and academic experts. The findings showed that the most important from the experts' point of view are norms and values, and the least important for the form. As a result, the proposed invoice for accounting was presented.
Mr Farshid Eimer, Dr Mansour Garkaz,
Volume 3, Issue 6 (2-2019)
Abstract
Self-conscious excitement is one aspect of human behavior that plays an important role in his life and can automatically stimulate moral judgments and act as a basis for moral decision-making. Accordingly, this study examines two self-conscious excitements (pride and shame), and aims to achieve a better understanding of the role of self-conscious excitees in the process of ethical decision-making by accountants. The required data were collected using a questionnaire and a scenario based on the size of the community, which is approximately 320 people, and using the formula for determining the sample size of the Cochran from 177 undergraduate students and Ph.D. in Accounting in the year 2018 in Gorgan universities were randomly collected and analyzed using descriptive method of correlation and multivariate regression in SPSS software. According to the research findings, there was a positive and significant relationship between pride and supportive measures of the company, as well as a positive and significant relation between shame feelings and compensatory measures. In addition, it was observed that other oriented has a positive and significant relationship with supportive behavior. But the interaction of other oriented and pride has no meaningful relationship with supportive measures. While the findings indicate, there is a positive and significant relationship between shame interaction and other oriented with compensatory behavior. Therefore, feelings of shame, in people who are more important to other oriented, lead to their greater participation in compensatory behavior designed to rebuild, promote and promote the company.
Mehdi Sarikhani, Ph.d. Naser Izadinia, Ph.d. Saeed Daei-Karimzadeh,
Volume 3, Issue 6 (2-2019)
Abstract
Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity.
The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.
Ali Akbar Arjmandniya, Rezvan Hejazi, Miss Albert Boghosian , Sara Etemadi Eidgahi,
Volume 4, Issue 7 (9-2019)
Abstract
According to importance of the issue of ethic in Islam, the purpose of this research is to investigate the negative dimensions of social accounting and how it affects the ethical behavior of accountants. This is an applied research and uses structural equation modeling. Due to the wide scope of the study population, using a Cochran formula, a sample of 384 students and accounting professionals with different levels of knowledge and experience has been identified. The sampling method was applied randomly and a questionnaire was used to survey the cities of Tehran, Mashhad, Shiraz and Kish through available sampling.The target year is 2018. Feedback from social accounts is considered as a controlling variable for indirect effects of justification and excuse for accountants' unethical behaviors. The results of this research show that social accounts that rejected by subordinates due to inconsistency with reality, it strengthens moral disengagement and undermines the guilt of accountants and, instead, increases their unethical behavior.
Also, with regard to the types of social accounts constructed, the results ultimately show that the justification of social accounts by accountants, in comparison with excuses, leads to higher moral disengagement, less guilt, and more unethical behavior, compared with constructing excuses. Account feedback was hypothesized as a control variable for indirect effects of justifications and excuses on unethical behaviors such that account rejection would strengthen moral disengagement and weaken guilt, and in turn, increase unethical behavior.
Mohammad Pourkarim, Saeid Jabbarzadeh Kangarlouei, Jamal Bahri Sales, Hassan Galavandi,
Volume 4, Issue 8 (2-2020)
Abstract
The tone is characterized by the ratio of positive and negative words contained in the annual reports of the board of directors, which can be based on two Incremental Information and opportunistic views. An Incremental Information view reduces information asymmetry, while an opportunistic perspective in the form of perceptual management is used to manipulate and distort user perceptions. Corporate governance acts as a mechanism for reducing the opportunism of managers.The purpose of this research is to examine the impact of corporate governance on Tone of financial reporting. In this research, to assess the corporate governance of the Topsis system, which consists of six criteria for the independence of the board of directors, management ownership, duality of the CEO's duties, quality Audit, institutional ownership, and ownership concentration. The research sample which has been chosen by systematic elimination method is consists of 119 companies accepted in Tehran Stock Exchange for years 2010 to 2016. To test the research hypotheses, multivariate regression with panel data has been used. The results show that the stronger corporate governance is, it increases pessimistic tone. In other words the stronger corporate governance will prevent opportunistic managers who use tone in perception management
Jafar Babajani, Marzieh Tohidi Nejad,
Volume 4, Issue 8 (2-2020)
Abstract
Protecting the boundaries of a profession, is a duty which is carried only by its members. For auditors, who have professional duties with financial and economic outcomes, this duty takes a great deal of importance. In fact, the existence of financial and economic outcomes, threatens the safety of audit profession against lawyers and legal courts. Through history of pioneer countries in modern auditing, legislators have penetrated to the audit profession and aimed its main component: "Professional Judgment". Sometimes, the focus has been on regulating the auditors' professional judgments (Rules-Based Accounting) and sometimes on considering the special circumstances and the inevitable flexibility of professional judgments (Principles-Based Accounting). By using Foucault's "Genealogy", the purpose of this research is recognizing auditors' protection strategies against legislators' and other outsiders' threats. Findings show that the combination of Knowledge-Based characteristic of auditing profession and the "Power-Knowledge" mutual relation, results in a permanent conflict between people inside and outside the profession. This conflict is the root of auditors' strategic innovations (such as Rules-Based and Principles-Based Accounting specific characteristics) in response to outsiders' threats and requirements.
Fahime Ebrahimi, Zahra Najafi,
Volume 5, Issue 9 (8-2020)
Abstract
The business income tax is major source of tax revenues due to its importance and size. The purpose of this research is to investigate the role of mental accounting in shaping tax behavior of self-employed taxpayers. This is a survey research and the statistical population is comprised of individual taxpayers in Fars province in 2019. Hypothesis testing using R based on a sample of 184 small business owners revealed that self-employed taxpayers vary in how they use mental accounting and do tax calculations. They can be divided into segregators and integrators. Furthermore, the results revealed a significant difference between mental accounting of income tax and value-added tax (VAT). Taxpayers are more likely to segregate their mental accounts for VAT than they do for income tax. In addition, there is a positive relationship between tax knowledge and using mental accounting and a positive relationship between mental accounting and tax compliance. Therefore, it is important for the government to promote small business owners’ knowledge that can influence their mental accounting and, in turn, their tax compliance.
Hasan Abdollahzadeh, Vahid Amin,
Volume 5, Issue 9 (8-2020)
Abstract
The present study aimed at investigating the role of attitude, sabjective norm, perceived behavior control, ethical commitment, and perceived risk on intention to corporate sustainability accounting and reporting(CSAR) on the Tehran Stock Exchange. This study is a survey research. The statistical population of this study included the financial managers and senior experts of accounting in the companies listed on the Tehran Stock Exchange except the financial intermediary companies such as banks, investment funds, insurances, etc. The population size was considered as 276 subjects each one representing one company. The statistical sample was determined as 161 subjects using Cochran formula at 5% error level. In order to measure the research variables, a standard questionnaire with five-point Likert scale was used. The research questionnaire was randomly emailed to 200 companies listed on the Tehran Stock Exchange in 2019 to achieve the statistical sample size and finally 163 questionnaires were answered. In this study, the structural equations model was used to test the hypotheses. The results of structural equations model showed that attitude, mental norm, perceived behavior control, and ethical commitment have a positive effect on intention to CSAR. However, the significant effect of perceived risk of managers and accountants on intention to CSAR was not observed. The results of this study presented an extensive attitude among the goals of managers for intention to CSAR. Thus, the above-mentioned components can be used for CSAR to achieve a sustainable development.
Sohiela Torgheh, Farzin Rezaei, Gholamreza Kordestani,
Volume 6, Issue 12 (3-2022)
Abstract
Social Accounting as an Enabling Tool to Develop Collective Organizational Citizenship Behavior in the Diocese of Bilbao As a human factor in the procurement and presentation of financial reporting and reflection of the performance of organizations to different stakeholders, accountants play a crucial role. therefore, due to this importance and the influence of accountants behavior on accounting systems, especially in behaviors that are voluntary and completely arbitrary, this study aimed at identifying the dimensions of accounting citizenship behavior. the orientation of this research is fundamental; its philosophy is semi - structured; the method used is qualitative and content of the content analysis technique. in this study, in order to collect information, 16 managers and managers of accounting discipline were selected based on the purposeful sampling method (snow ball), with semi - structured interviews until theoretical saturation. data analysis using three open coding stages, axial and selective coding and data were categorized in 99 concepts, 36 sub categories and 16 main categories. accordingly, the content of citizenship behavior in accounting consists of three dimensions, individual, group and organization. The individual dimension of this behavior is the "individual discipline", " chivalry ", " Behavioral etiquette"," Personal promotion", “conscience of work” and "individual initiative"; then a group of those categories of "sacrifice", "altruism", "helpful behaviors" and then a group of those categories of "dedication", "corporate compliance", "organizational compliance", "organizational loyalty", "organizational engagement" and "organizational bias".
Mohammad Reza Borna, Rasoul Baradaran Hassanzadeh, Alireza Fazlzadeh, Younes Badavar Nahandi,
Volume 6, Issue 12 (3-2022)
Abstract
Fraud is one of the effective factors in reducing public confidence in the reports and financial statements prepared by companies. Due to the lack of a complete theoretical framework and the vacuity of fraud laws, the present study was conducted to explain the dimensions of the concept, instances and Indications of fraud in financial statements by theme analysis method, in accordance with environmental conditions. In this study, by interviewing 21 experts who have been selected by purposive sampling method and are members of the Iranian Society of Certified Public Accountants or forensic experts and have a history of investigating fraud in large cases of Iranian companies, it has been concluded that the concept of fraud in financial statements has legal dimensions (the need to define fraud in law, mentioning and defining instances of fraud in law), spiritual (intent, deceptive, usually accompanied by collusion) and material (inverting reality, having benefits for the perpetrator and harming the other). Findings of this research also provide general instances of financial statement fraud in five theme (1-forged documents, 2- manipulating with financial statements, 3- disclosure or non-disclosure of relevant information, 4- misapplication of accounting standards, and 5- misuse of assets) In addition, in the sub-theme, it shows instances of rules (some instances mentioned in some current laws of the country), along with a set of objective instances for each sub-theme. In addition, indicates of fraud in financial statements is expressed in the themes of non-financial evidence (formal and structural indications) of fraud and financial indications of fraud. The legislator can use the concept and instances of fraud in this study in definition and also the drafting a law to combat fraud for Iranian companies.
Dr Mahnaz Molanazari, Fatemeh Geramirad,
Volume 6, Issue 12 (3-2022)
Abstract
TEMPLATE-JPFI Analysis of the scientific flow plays an essential role in identifying important research areas that reflect developments, challenges, and solutions in a scientific field. In this regard, this study aims to identify the currents and areas of research in behavioral accounting in the international arena. This research is a descriptive application that has been done by content analysis and scientometric methods. An example of this research is 998 articles in the field of behavioral accounting that have been indexed in the Web of Science database from 1970 to 2022. Data analysis was performed using Vosviewer and Overview software. Findings indicate that research in this field can be classified into 6 clusters, risk, decision making, desirability, loss avoidance, and behavioral finance are the most critical research areas in this field. Also, the evolution of theories in this respectively (from oldest to newest) is) are: (1) the theory of expected utility and desirability (2) the theory of cumulative perspective and perspective (3) the theory of games (4) Behavioral decision-making theory (5) Regret theory (6) Mental accounting theory (7) Organizational behavior theory.
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