Hassan Yazdifar
Salford University, Salford Business School, UK
[ 1 ] - Applying change management models to the revalidation of an undergraduate Accounting & Finance programme – a study in the UK higher education
Obtaining exemptions from professional bodies’ examinations has become important for institutions in the higher education sector and there is a growing attention to provide such exemptions to graduating students. However, incorporating necessary changes to the teaching syllabus and meeting the required changes in assessments and other areas of teaching and the related syllabus, can be difficult...
[ 2 ] - Evaluation of Corporate Governance Practices in Emerging Markets (A case study of Nigerian Banking Industry)
This study explores corporate governance practices within the context of the Nigerian banking industry using instances of corporate governance lapses that resulted in part to the Nigerian banking crises. We present multiple case analysis of publicly available documents and court papers (in the United Kingdom and Nigeria) to document instances of breach and areas of weakness in the existing Nige...
[ 3 ] - Management Accounting Education for the 21st Century Firms
Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management Accountants’ require new forms of education and training, with more emphasis on the practicality of the subjec...
[ 4 ] - بررسی ارتباط بین تنوع محصول، کاربرد فناوری پیشرفته تولید و پذیرش سیستم بهایابی بر مبنای فعالیت (ABC) در شرکت‌های تولیدی بورس اوراق بهادار تهران
این نوشتار ارتباط بین تنوع محصول، کاربرد فناوری پیشرفته تولید[i](AMT) و پذیرش سیستم بهایابی بر مبنای فعالیت[ii] (ABC) را بررسی می‌نماید. نظریه‌های اخیر، قویاً بر این نکته صحه می‌گذارند که تنوع محصول، عامل اصلی ایجاد تقاضا برای سیستم بهایابی بر مبنای فعالیت است. تاکنون نتایج تحقیقات تجربی پیرامون ارتباط بین تنوع محصول و پذیرش سیستم بهایابی بر مبنای فعالیت که عمدتاً در کشورهای توسعه یافته انجام شد...
[ 5 ] - Explaining the Mutual Relationship between Board Gender Diversity and Corporate Social Responsibility using the Simultaneous Equations System
One of the issues that have gained a lot of attention in recent years is the board gender diversity. Many researchers believe that gender diversity in the board reinforces corporate social responsibility and on the other hand, gender diversity is one of the signs and effects of corporate social responsibility in the board, so there is a mutual relationship between board gender diversity and cor...
[ 6 ] - The Impact of Propagating Management Accounting Innovations on Organizational Culture
Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...
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