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دکتر اصغر
مشبکی
author
text
article
1996
per
Just-in-Time (JIT) manufacturing is a pull-through system of production unlike the traditional hatch manufacturing push-through system. JIT manufacturing is dedicated to eliminating waste and producing the right products at the right time, as they are needed, rather than when they can he made. In this way, market demand pulls production. Furthermore, suppliers deliver small hatches of raw materials to meet production demands. These techniques reduce the need for expediters, dispatchers, inventory control people, large factory floor space, and warehouses. This approach results in lower raw materials, work in process, and finished goods inventories:
The aim of this article is to examine the impact of JIT on some instances of management accounting, such as; Inventory Management, planning, decision - making and controlling.
Therefore the writer has tried to explain first the meaning of
The JIT system and by emphasis on necessary changes for implementing it, particular alterations in Management Acconnting systems are introduced.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17008_bcbddaee727dbcfb02fef51d214a12f6.pdf
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دکتر علی
ثقفی
author
داریوش
فروغی
author
text
article
1996
per
Professor Anthony suggests that the cost of equity should be taken into account and allocated to operations like other costs. Anthony argues that accounting principles concerning interest should he identical to accounting principles concerning economics and that accounting for the cost of capital would define “accounting profit” in the same way that “economic profit” is defined.
This research examine the information content of financial statements which were adjusted according to the Anthony's proposal. A laboratory experimental environment consisting graduate & undergraduate accounting students are designed to test the participant decisions. The test results indicate no statistically significant effect upon decisions or predictions.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17009_99927fa6c4688f4180d17a6e2c9dca34.pdf
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دکتر محمدعلی
آقایی
author
جواد
رضازاده
author
text
article
1996
per
This empirical research examine the contemporaneous association between stock price changes with the issuance of stocks as increase in invested capital around announcement period. The evidence presented in this research indicates that the announcements of increase in invested capital by issuing stocks content new information in Iran capital market. As a result the stock price of issuing company will increase due to future earning Prospective without the risk consideration.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17010_6ea27a45328bc9c4c38ea6d8d6b223d3.pdf
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دکتر حسین
اعتمادی
author
محمدرحیم
شهریاری
author
text
article
1996
per
The objective of this research is to examine the behavioral impact of disclosure of human capital value by Iranian business enterprises. The paper consist of three section: First the concept of human value are identified, next the different methods of monetary measurement of human resources including historical cost, replacement cost, opportunity cost, the compensation model and adjusted discounted future wages are explained, then the research investigate the impact of human resource accounting
information (HRA). The result of the survey indicate HRA will provide financial statement users with valuable information. The. relevance of such information lies in the fact that it concerns organizational changes in the firm’s human resources hitherto not reported by accountants.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17011_c037c785e49831148cfa8c53b9b79017.pdf
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محمدعلی
خاتمی
author
text
article
1996
per
Japan’s technological and economical progress has attracted the attention and admiration of countries all over the world. This article investigates the role that management accounting has had in such 1mntiuns. The most important characteristic of management accounting in Japan is its’ long—term vision that appears in serving strategic goals and supporting sales activities.
The strategic aim of Japanese companies is making better quality, timely delivery, minimum stocks and lower costs. These goals are achieved by training and encouraging all employees, so that through constant innovation and improvement, the betterment of all sections is inevitable.
The costs are derived from market researches and by using feed-forward control mechanisms, the possibility of reaching strategic goals becomes feasible.. External financial reporting (to stock-holders, tax authorities, etc.) in Japanese companies is similar to western ones. The basic difference emphasized, is using financial data inside the organization which reveals a significont point.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17012_5701ddb23a4ea7652c3e72061ca4e3c9.pdf
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حمیدرضا
خلوت
author
text
article
1996
per
Following the research for formally recognizing the conceptual bases of accounting, the main problem facing theoreticians is the kind of suitable structure they consider for the market. These theoreticians would like to detect the process of this structure which makes the market independent from individuals, and place it as the main basis.
A great many theories and pattern have been formulated in this direction and research has been carried out. Out of the best stated theories, we can mention the Efficient Market Hypothesis (EMH) as an example which has been quite distinguished (EMH) simply means that security prices reflect the. aggregate impact of relevant information in an unbiased way and the adjustment to new information is very rapid. Such market approach focuses on.
The welfare of society rather than of the individuals. A focus on the capital market rather than on the individuals investor results in a different objective for accounting information. Information is necessary to permit an optimum allocation of resources among
producers Also, information is necessary to permit investors to hold security portfolios that are optimum with respect to the risk-return preference of the investors. in summary, it can he assumed that the allocation of resources will be improved by any increase in the amount of relevant information impounded in market prices.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17013_6a326f32021b972b8aca65439411ff5e.pdf
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محمدحسین
قائمی
author
text
article
1996
per
روش اصول متعارف راهی است برای استفاده روشن وصریح از روش استدلال قیاسی. در این روش The axiomatic method is a technique for summarizing our knowledge in a given field and for finding further knowledge deductively. This involves inevitably logico-mathematical operations. The formulation of any theory begin with an explicit acknowledgment of all of its presuppositions and then proceed to demonstrate that certain theorems (Principles) of the field follow logically from the stated presuppositions.
The objective (it this pa per is to give the most fundamental portions of accounting theory-as it is currently understood and practiced—an axiomatic formulation in predicate logic. The nature of deductive system is first described. Then some terms (concepts) are adopted, without definition in the system. A set of axioms is introduced and the rules of inference to be employed are enumerated. theorems stating certain salient characteristics of financial position and income are then derived within the system. Finally a prospectus is offered for further axiomatic research in accounting.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17014_e8cd22f244bdfa082c0b4c074ec1606b.pdf
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محمدصادقی
author
text
article
1996
per
As a useful editorial practice, the Accounting Review publishes abstracts of thesis and doctoral dissertations which were successfully defended at the School of Management during the past quarter. Mr. Mohammad Sadeghi has furnished a abstracts of the following research under a special section, “Applied Research in Accounting”.
1— Examination into the manner of cast determination in the Iran’s fishery industry by Gholam Hosein Mahdavi
2— The desirability of the financial statements prepared by Ali-Reza Daneshfar.
3— Accounting and operational reporting of “State and private owned” companies by Vagieh Darvish Damavandi.
4— Investigation into the Accounting System for cost determination of crude oil and natural gas in Iran by Abdol karim Moghadam.
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17015_f21f9bfed981aca66cdcbab284034d38.pdf
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unknown
author
text
article
1996
per
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Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17016_6ba2969f06ed197dc2fbf9d5d3fee2f3.pdf
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unknown
author
text
article
1996
per
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Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_17017_91a83d65a4a1c5dea257c58e42573e25.pdf
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Nasrollah
Ahadiat
author
text
article
1996
per
A nationwide study was conducted to solicit employee selection information from both national (large) and non—national (small) accounting firms. The primary objective of this study was to investigate what job attributes are perceived important in the firms’ recruiting process. The results were first evaluated to identify attributes that were perceived significant to all public accounting firms regardless of their size. Subsequent analysis included a comparison of the ratings on some specific personal characteristics presented in the survey. While, the results indicated that certain at tributes are highly important to both groups of firms, significant differences were found in their relative
rankings between the national and non-national firms, suggesting the need for individuals with different personality and preparation for entry into the large firms compared to their smaller counterparts. The information provided herein also suggests that increased awareness about firm size differences coupled with realistic employment expectations are necessary ingredients for a successful career in public accounting.
Employee turnover and job dissatisfaction in public accounting have received considerable attention in accounting literature in recent years [Nance and Daniels, l988; Reed and Kratchman, 1989; Carcello, et.al., 1991]. These and similar studies indicate that many graduates find that their early employment experience falls short of the expectations they developed during their college years. A logical consequence of unmet expectations could result in reduced attractiveness of a career in public accounting [AECC, 1992].
From an economic standpoint, when employees leave and replacements are lured, recruiting costs, unhillable training time, lower productivity and audit inefficiencies associated with new employees are to he expected. Although limited involuntary turnover may he desirable if some employees do not meet the firm’s expectations, there is no doubt that the present level of turnover is excessive and more efforts need he directed toward reducing it to a reasonable amount. This study provides evidence that suggests differentiating accounting firms by size and proper preparation at the college level are viable remedies to control voluntary turnover.
Reasons for Turnover
Are the values, attitudes, and motivation of today’s accounting job entrants different 1mm those who entered the accounting profession a generation ago’? There are those who believe that is the case [Benke and Argualo, 1982; Nance and Daniels, 1988;
Carcello, et. al., 1991]. These studies suggest that the new graduate has a different work philosophy. The new graduate is less willing to make a personal sacrifice for the job. This lack of firm loyalty, disregard fl”r adherence in firm rules and procedures, and dislike for work standardization are seen by practitioners as the basis for a schism between the gold guard” and the new staff [Yorks, 1978]. Furthermore, many practitioners are of the opinion that new staff level hires view their position with nearsighted opportunism. They join the firm for a relatively short period of time in order to gain invaluable experience that will serve them well in positions outside of the firm.
What do those who left public accounting consider as their reasons for leaving? Many indicated discontent with the firm’s modus operandi as their primaly reason. Specifically, some stated that no formal evaluations were provided for guidance, training was fair, poor, or nonexistent, and overtime requirements were excessive [Nance and Daniels, 1988]. Other criticisms included:
Accounting and Auditing Review
University of Tehran
2645-8020
5
v.
0
no.
1996
https://acctgrev.ut.ac.ir/article_30835_ba90673517335a75a2fb9208c3cd3128.pdf