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...

this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...

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...

in management accounting information systems, managers use accounting information systems to be able to predict or have the data structured by the use of decision support systems and business intelligence. so, the use of management accounting information systems is necessary in management decision-making process based on decision support and business intelligence. this paper reviews the liter...

The purpose of this paper is to investigate the effect of the interactive and diagnostic use of management control systems on the adoption and success of contemporary management accounting practices in the public sector. Contemporary management accounting practices includes: benchmarking, activity-based costing, the balanced scorecard, value chain analysis, total quality management, key perform...

The aim of this study was to investigate accounting principles of integrated management using a critical approach. To this end, in this study, we used four principles of relevance, influence, value, and trust as the global management accounting principles. The research questions and hypotheses were developed based on the critical thinking that management accounting is not currently convincing b...

The aim of this research is the analysis of management ability using accounting and corporate governance criteria and also artificial intelligence. The primary independent variables in this study include regulatory variables (characteristics of corporate governance and audit committee) and accounting variables (performance and risk criteria). We took advantage of Demirjian index to measure mana...

in last decade it is almost impossible to not seen anything about water resource crisis and water shortage in natural resources exploitation and use reports. such information encourages decision makers and researchers to looking for solutions in relation to this problem and sustainable management of water resources. in this regard, first step towards sustainable management of water resources is...

the impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. the information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by...