Practical Value of Accounting Information in Cost Accounting

Using Accounting Information in Decision Making of Hospitals Managers

Decision making process requires information. Accounting is the most important source of information. In 1998, the international federation of accountants issued a statement about the scope and using of accounting. It identified 4 stages for using accounting information: cost determination, planning and financial control, reduction of resources waste and creation the value. This study was desig...

Reporting Quality of Financial Information Based On Behavioral and Value Accounting

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing acco...

Information Security Management Accounting

Accounting and Information Systems

American Accounting Association (AAA). The association provides many resources for accounting educators. Publications include a quarterly electronic journal, Issues in Accounting Education [1], and a quarterly archived newsletter, Accounting Education News [2]. A Faculty Development section http://aaahq.org/facdev.cfm [3] links to resources in teaching, research/scholarship, practice, and servi...

Assessment of Transparency Impact of Accounting Information on the Cost of the Audit for each Type of Industry

One of the main instruments of accountability in economic activities is auditing. But despite the extent of audit work, determining the fees for this service in our country is not based on a scientific model and reasonably we cannot claim, according to firm's characteristic and with what cost, the work would be done. In this regard, we have tested the impact of transparency of accounting inform...