-
دکتر علی
ثقفی
author
text
article
1994
per
-
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25859_3460ca88de541b9e11255cfbcc177864.pdf
An Empirical Examination of the Relationship
Between the Course Instructor, Student
Mathematics Skills, and Course Grade in First
College-Level Accounting Class
Hamid Pourjalali
(Ph.D)
author
Janet Kimbrell
(Ph.D)
author
T. Sterling Wetzel
(Ph.D)
author
text
article
1994
per
Previous research has shown a relationship between the success of
students in the first college-level accounting course and variables
such as level of motivation and previous accounting experience.
This research extends previous studies in three avenues.
First, it provides further evidence on the differences between
the performances of female and male students.
Second, it suggests that the interactive effect of some of the
explanatory variables should be considered for the models that
are constructed to predict success in the first college-level
accounting course.
Finally, this study provides a firm base for testing the effect of
the course instructor and the class meeting time on student
performance. Additionally, the study provides a discriminant
model to predict failing (Passing) students in the first college-level
accounting course.
The findings of this study suggest that those students who have
taken algebra and calculus prior to the first accounting course
outperform other students. The results also provide evidence that
the course instructor and the class meeting time affect student
success when measured by the course letter grade; if only a
pass/fail scale is used, however, the instructor and class meeting
time effects are reduced
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_31550_33364b156e6e33c83ae56a2d54fb0a2f.pdf
Accounting Profit Behavior of the Iranian
Corporations
دکتر علی
ثقفی
author
دکتر محمد علی
آقایی
author
text
article
1994
per
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25860_5f60e4d5e78ff7812afb89861ba8c364.pdf
A Need for Reviewing the Place of Accounting
Information Systems in the Accounting Education
and Practice
محمد عرب مازاد
یزدی
author
text
article
1994
per
Our next artcile, titled "A Need For Reviewing The Place of
Accounting Information Systems in the Accounting Education and
Practice", is written by Mr. Mohammad Arabmazar Yazdi
The article examines the contributions of the accounting information
systems (AIS) to management decision and academic productivity.
Mr. Mohammad Arabmazar Yazdi claims the existing AIS in Iranian
organizations are so primitive and complicated that they actually
detract manager's attention from major factors that need to be
considered. A practical solution is to elevate the current position
of AIS to an appropriate level in the organizational structure.
New and available technology has made possible installation of
sophisticated accounting information systems within the Iranian
corporations and government agencies.
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25861_b2c93265d690b980f118d28fde3661b4.pdf
The Effectiveness of Confirmation for Accounts
Receivables in Auditing
محسن
سلطانی
author
text
article
1994
per
"The Effectiveness of Confirmation For Accounts Receivables
in Auditing", is examined by Mr. Mohsen Soltani This article
has two sections. The first section reviews the literature on the
various forms used for confirmation, their content and. usefulness
in the receivable process. The second section discusses the
findings of an empirical research on the same subject where a
sample of the government controlled corporations was selected by
the author and their financial statements were examined. The
author further discusses auditing standards and statements issued
by the international auditing societies, the interpretation of the
confromtation forms by the Iranian auditors, and difficulties
experienced by the Iranian auditing firms in applying this method .
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25862_1633d268be855351fb33363b81c92ed5.pdf
EDP Systems And its Audit Plan
مهدی
مرجانی
author
نصراله
تیمانی
author
text
article
1994
per
For the benefits of our Iranian readers who want to learn
about the global advances in computerized accounting systems,
Mr. Mehdi Marjani and Mr.Nasrollah Timani provide
translation and summarizing of two articles on "EDP Systems and
its Audit Plan". The article explores ways and means of auditing
modern computerized accounting systems that meets the growing
needs of dynamic corporations. Emphasis is made on how to plan
for Auditing new systems and apply an effective procedure for
transition and from the conventional plans to new plans.
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25863_a5270527e255179d1e46e8000e919b47.pdf
Applied Research in Accounting (2)
محمد
صادقی
author
text
article
1994
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 famished abstracts
of the following research under a special section, "Applied
Research in Accounting".
1- "A Study of the problems Facing Iranian in Establishing
Accounting Information Systems", by Mr. Parviz Bakhtiary,
2- "An Examination of the Accounting System for the Foreign
Currencies of the Banking System", by Mr. Hamid SalamZadeh.
3- "Computer Application to the Accounting and Operational
Systems of Iran's Bakning Network: An Examination of the
Causes of the Past Failures and a Proposal for the Future
Success", by Mr. Darioush Shoj
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25864_c3eadffa1cc611c409fc756fadeb5d63.pdf
Iranian Accounting Review: From Past to Present
محمد
صادقی
author
text
article
1994
per
On the occasion of the second anniversary of the Iranian
Accounting Review Mr. Mohammad Sadeghi, the publication
Manager, has provided a review of our accomplishment in the
past two years. Hebegins with the main objective of the Review
which the editorial note had stated, in the first issue of the Review
- that is - to provide a vehicle for advancement of Accounting
and Auditing knowledge and practice, and to encourage more
scientific work in these fields. Mr. Mohammad Sadeghi
notes that during the
past two years the Review has published 46 articles on theoretical
and practical aspects of accounting. Considering the fact that the
accounting literature in Farsi is sparse, and those which are
available usually provide translation of foreign works, publication
of so many articles -- most of them original research -- renders a
wealth of knowledage which has never been assembled in the
past. A test of the journal's effectiveness in achieving its objective
can be demonstrated in the universal reception of the Accounting
Review by readers and contributors from all over the world.
Among the overseas contributors we should mention:
Dr. Adel Mohammad Zadeh Novinof Kent State University
Dr. Mohsen Sharif of Eastern Michigan University
Dr. Mohammad Javad Abdolmohammadi of Bentley College
Dr. Gary Meek of Oklahoma State University.
Dr. Hamid Pour Jalali of the University of Southwestern
Louisiana
Dr. Don Hansen of Oklahoma State University
Dr. Youness A1izadeh of Southern Cross University (Australia)
Dr. Chris McDowell of Southern Cross University (Australia)
Dr. Colleen Wade of Southern Cross University (Australia)
Mr. Mohammad Sadeghi has furnished a summary of the articles printed
in the first eight issues of the Review. This will give an idea of the
scope of the Reviews scientific work and the various areas of
accounting that we would like to explore in the future editions.
Accounting and Auditing Review
University of Tehran
2645-8020
3
v.
2
no.
1994
https://acctgrev.ut.ac.ir/article_25865_742a7de1f0e573223e949428cf62839f.pdf