Over the past few years, many organizations have come to believe that the brand of their products and services is one of their most valuable assets. Therefore, it must be said that the brand is an asset that has a significant part of the value of the property of institutions and organizations. In this research, the building brand equity (BBE) from the customer's perspective and brand market per...

Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...

We develop a theoretical basis for integration and segregation of multiple outcomes with underlying S-shaped value functions. Our theoretical findings suggest that Thaler’ principles of mental accounting work as postulated when we deal with events having only positive outcomes (gains) or only negative ones (losses). In the case of ‘mixed’ events with positive and negative outcomes, determining ...

full, on-time, and with quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. the aim of this study is investigating the accounting ...

The use of Electronic Health Records (EHRs) is spreading rapidly in several countries. The systems currently used, however, are not designed to permit secondary use of collected data. We present a new design for an EHR system that is capable of connecting information from multiple sites for use in clinical studies by means of an accounting information system and a hospital information system (H...

More and more often, accounting professionals are being included on information systems project teams in an oversight role. One aspect of this role is to determine when a project is too dysfunctional to be continued. This study examined whether the accounting education received by students is adequate in this area through the use of an innovative research approach (conjoint analysis) that exami...