Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants sho...

Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...

The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...

Purpose The purpose of this paper is to explain how public sector accounting has changed and changing due governance development. Design/methodology/approach This conducts a traditional literature review based on selected studies in the fields accounting, administration management. aim diverse forms influence fate including accountability, performance measurement, budgeting reporting practices....

§1.1. The archaic texts examined in this paper all come from the earlier Erlenmeyer Collection. As is widely known, this tablet collection was auctioned off in December of 1988 by the London auction house Christie’s, and the majority of them were purchased by the State of Berlin and transferred to the Vorderasiatisches Museum as a permanent loan. Many of the tablets are fully preserved and in v...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

Regarding the contingency theory, the purpose of this research is to identify factors affecting the development of accounting and financial management procedures for joint operating agreements in Iran's oil and gas industry. To this end, at first, some partial factors were identified through deep study of theoretical foundations. Subsequently, in order to identify environmental factors, a semi-...

the present study is intended to examine the effect of accounting conservatism on firms’ non-profitability in tehran stock exchange in 48 unprofitable firms and 57 profitable firms over a period of seven years from 2001 to 2007. this study was conducted according to givoly and hayn model to measure accounting conservatism index in non-profitable and profitable) firms. data analysis performed wi...

The main objective of this article is to describe and explain the utilization of Strategic Management Accounting Techniques (SMATs) in Iranian various firms. For this, a survey was carried out using questionnaires provided for the seventy-five Chief Executive Officers in productive and services firms. Data gathered from respondents about the usage rate of SMATs based on the five-point Likert sc...