in many countries, particularly developing countries, economic reforms, especially privatization, are considered as a strategic approach. the growth of the government decreases the competition in the market, and so, some fields should be privatized in order to create the competition.  by moving towards privatization and the changes in competition methods and the presentation of the world trade,...

this paper examines the usefulness of the auditing organization for the auditing profession from the point of view of the scientific board members of accounting groups of public universities, master of science courses and ph.d. students of accounting at public universities, financial managers of active companies in the tehran stock exchange and the mangers of private auditing institutes. the re...

The development of digital technologies leads to the transformation business processes in enterprises all forms ownership. Such a modern world is defined as digitalization, which designed simplify doing by increasing efficiency and effectiveness information, combined into structured logical sequences schemes. It was found that system digitalization enterprise should be based on fast, rhythmic t...