It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...

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...

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 ...

The object of the model ProFarm is the identification of the excellent production scheme in plant production in consideration of local characteristics. First the contribution margin accounting will be calculated based on an estimation of the yield potential. Finally the economically excellent production scheme will be determined on the base of the contribution margin.

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

This note presents a new model, called GAMMA, which is an intertemporal applied general equilibrium model of the Dutch economy. The GAMMA model draws upon CPB’s generational accounting (GA) model, but extends it in several ways in order to account for important economic behavioural effects. In particular, the GAMMA model adds to the GA model a household sector, a firm sector and a pension fund ...