@article { author = {}, title = {-}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {-}, keywords = {}, title_fa = {یادداشت سردبیر}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25876.html}, eprint = {https://acctgrev.ut.ac.ir/article_25876_c43099b0acfa539f4238c1d163b98db3.pdf} } @article { author = {}, title = {The Role of Conceptual Framework in Financial Reporting}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {Living in an era in which scientific reasoning an conclusion have been developed and there is an extensive belief in logical analysis has made it easy to understand that why tremendous amount of resources have been consumed on continues efforts in the studies of accounting theory. But for some reasons which are not clear to the experts. These efforts have not had much success. On the other hand evidence suggest that accounting theory has remained as an ample subject to be studied. However, it seems that a change from. ''Theorizing'' to "Conceptualzian" is evolving. Perhaps this phenomena itself is the reason for focusing on the conceptual framework in financial reporting in the past three decades. There has been a great amount of efforts toward establishing a conceptual framework by the accounting profession and academic researches. Most of these efforts however are related to the periode in which standard - setting programs faced challenges. But it seems that these efforts have not had evidential effect on standard - setting and its trned. To review the role of conceptual framework in financial reporting the following four hypothesis can be outlined. 1- In order to stablish accounting standards the conceptual framework is not needed, 2- The existing conceptual frameworks have not have the required qualification to affect the process of accounting standard- setting. 3- The existing conceptual frameworks, because of the conflict of interest and being situated on the way of political maneuverings have not had adequet opportunities to affect the process of accounting standard-setting. 4- It is necessary to modify the existing expectations of the conceptual framework on basis of its nature.}, keywords = {}, title_fa = {نقش چارچوب نظری در گزارشگری مالی}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25877.html}, eprint = {https://acctgrev.ut.ac.ir/article_25877_7b9538000e4e3681f9738743cf2bca5a.pdf} } @article { author = {}, title = {The Behavior of Accounting Earnings}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {The central issue addressed in this study is the actions of management in the selection of accounting Procedures and reaction to accounting standards. The corporate managers may be motivated to smooth their own income with the assumption that stability in income and rate of growth will be preferred over higher average income streams with greater variability. It is important for enternal investors and other public intersts to see the enterprise as secure; thus, any volatility in financial statement figures should be smoothed out, and undisclosed reserves should be set aside in good times and drawn back into income when times are not as good. The study also investigate the evidence on the time series behavior of accounting earnings. The time series of earnings is of interest because it has implications for hypotheses advanced in the smoothing literature. The evidence suggests that annual earnings are well described as a random walk. This result casts doubt on the Joint hypothesis advanced in the smoothing literature; The result also suggests that changes in earnings will have a substantial impact on stock price changes.}, keywords = {}, title_fa = {گمانهایی پیرامون نمایش سود}, abstract_fa = {عموما عقیده بر ان است که مدیران بطور معمول برای هموار سازی سود تلاش می کنند. هموار سازی سود که ادبیات جدید حسابداری از ان تحت عنوان مدیریت سود بحث می کند، عبارت است انجام اقداماتی برای کاهش نوسانات سودهای گزارش شده حسابداری. میزان سود و نوسان آن از دیدگاه سهام داران شرکت حائز اهمیت است و بر ارزش سهام شرکت تاثیر می گذارد. مدیران تصور می کنند ، برای شرکتهای دارای جریان هموار سود بهای بیشتری پرداخت می شود . مدیران با هموارسازی سود فرصت پیش بینی را برای مدعیان اصلی شرکت فراهم می سازد و این کار ارزشمندی است ، زیرا هزینه استقراض شرکت را کاهش می دهد و بر روابط تجاری بین شرکت و مشتریان ، فروشندگان و کارکنانش اثر مساعد دارد. از آنجا که هموارسازی تلاش مدیر برای کاهش نوسانات سود حول یک سطح عادی است ، بنابراین باید اولا " افزار هموارسازی" و ثانیا " سود عادی" تعیین شود . سود عادی هدف فرضی مدیریت است که با استفاده از مدلهای مختلف طراحی می شود. پژوهشهای گذشته نشان می دهد که مدلهای گام تصادفی بیشتر مورد استفاده قرار گرفته اند. درباره افراز هموارسازی نیز آورده اند که: 1- زمانبندی معاملات 2- تخصیص در طول زمان 3- تجدید طبقه بندی در اقلام سود و زیان راههای متداول هموار سازی است.}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25878.html}, eprint = {https://acctgrev.ut.ac.ir/article_25878_c66c78a6bdb622025d5b6088fa397cfb.pdf} } @article { author = {}, title = {Characteristics of Cost Accounting Systems in Manufacturing Companies (Case of FARS State)}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {The objective of this research is to identify the characteristics of cost accounting systems (CAS) in manufacturing companies located in the state of FARS. The research is designed to answer the following questions: 1- What kind of Management Information Systems (MIS) are in - use. 2-What information are provided by these systems. 3-How - offen financial information. are issues. 4- What groups are the user (or potential user) of this Information. The result of research indicates: 1- Most of the companies are small and have no CAS. 2- Those companies which have. CAS are using standard costing system. 3- The Government (Ministry of Economic & finance) is the main user of financial information.}, keywords = {}, title_fa = {خصوصیات سیستمهای حسابداری صنعتی صنایع استان فارس}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25879.html}, eprint = {https://acctgrev.ut.ac.ir/article_25879_1d1c6c81be4c125d02e467a3e6ea9bb1.pdf} } @article { author = {}, title = {Allocation of Indirect Manufacturing Cost in Theory &. Practice}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {The purpose of this article is to discuss the allocation issues in managerial accounting. The allocation problem has several dimensions, some of which are subtle. In fact ,almost all of our revenue recognition and matching efforts require allocation. That is, deciding to what periods they (revenues and expenses) should be assigned, In conclusion, practitioners have honestly believed that allocations are appropriate and have struggled to cope with them, while the academics saddled practitioners with 1;1 matching theory that requires such assignments, However so long as the academics continue to certify that in corrigible allocations present fairly a firm's financial position and the results of its operations, they are making claims that we Just can't back up.}, keywords = {}, title_fa = {تخصیص هزینه های غیر مستقیم تولیدی در تئوری و عمل}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25880.html}, eprint = {https://acctgrev.ut.ac.ir/article_25880_c6378d808109c258d97f7ecb140809b5.pdf} } @article { author = {}, title = {The Cultural Influence on Accounting}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {The paper discusses prior research findings related to the development of a model (s) for explaining differences in international accounting practices. One section provides a brief background for understanding some of the cultural differences between nations and suggests some possible relationships between these differences and different accounting practices. The propositions that relate differences in accounting practices and to differences in cultures are provided in section two. Section three will evaluate these propositions as they relate to Iran before and after the 1979 revolution. Section four contains conclusions and suggestion for further research.}, keywords = {}, title_fa = {تاثیر فرهنگ بر حسابداری}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25881.html}, eprint = {https://acctgrev.ut.ac.ir/article_25881_6a3b43b850b01acb15edb79dc33d89ef.pdf} } @article { author = {}, title = {Problems of Implementing the Objectives of Financial Reporting.}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {The Purpose of this article is to discuss the problems of implementing the objectives of-financial reporting. First, the history of the search for objectives is briefly Outlined. Next, attention is directed to the objectives of financial statements stated on Trueblood Report. The heterogeneity of preferences for information sets among three diverse groups (User , Management, the profession) are examined and analyzed the problem of determining accounting standards under the assumption that the user interest is primary. The article have concluded that the union of individual objectives, being too diverse and contradictory, can not serve to guide policy; intersection of individual objectives maybe null; the dominant - group objectives, assuming user primacy, do not reflect the economic reality of the power of suppliers in the accounting marketplace and are, therefore, unworkable}, keywords = {}, title_fa = {مسائل و مشکلات اجرایی هدفهای گزارشگری مالی}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25882.html}, eprint = {https://acctgrev.ut.ac.ir/article_25882_3e35d5a6f8fc4d68345c6973734c009b.pdf} } @article { author = {}, title = {Managers Attitudes to Cost Information}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {This article concerns with management accounting information. The traditional managerial and cost accounting models consider labor to be a variable cost and to be the primary basis for allocating fixed manufacturing 'costs to units of product. In addition, manufacturing practice has included notions of long production runs and fairly lengthy product I technology life. These basics seem to be changing in a robotics manufacturing setting. Thus, some expanded thinking is needed in all areas of managerial and cost accounting to incorporate new realities. It is difficult to prescribe specific techniques. Cost and managerial models will be more contingent on the specific needs of a firm, its products, and its technology. In the face of fast changing technology and the need to provide information for planning, decision making, and control, managers need to reemphasize the function of managerial accounting and its primary in data collection, organization, analysis, and use.}, keywords = {}, title_fa = {نگرش مدیران نسبت به اطلاعات حسابداری}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25883.html}, eprint = {https://acctgrev.ut.ac.ir/article_25883_ec9bfd6eb3ed9a87d689290e37b02040.pdf} } @article { author = {}, title = {Applied Research in Accounting (5)}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {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 mohammad sadeghi furnished a abstracts of the following research under a special section, "Applied Research in Accounting". 1- The effect of price changes on the selection of Inventory valuation methods, by : davood askarani. 2- Investigation of Relevance & Reliability of information reported on notes to financial statements, by saeid askari. 3- The effect of income tax law on economic development, by Alireza dorestani}, keywords = {}, title_fa = {پژوهشهای کاربردی در حسابداری ( قسمت پنجم)}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25884.html}, eprint = {https://acctgrev.ut.ac.ir/article_25884_50dc140113f4e662a1852213f4c437be.pdf} } @article { author = {}, title = {Problems of Using Computers in Accounting Education and Profession in Developing Countries: Case of IRAN}, journal = {Accounting and Auditing Review}, volume = {4}, number = {2}, pages = {-}, year = {1995}, publisher = {University of Tehran}, issn = {2645-8020}, eissn = {2645-8039}, doi = {}, abstract = {Imported technology has always had special problems in developing countries Withitself . In accounting field, one new problem is appeared too: "unbalanced Growth (Development) of accounting and computers".This problem , although has had some of its effects on developed countries .but its effects on developing countries have been more serious. This article. concentrates on problems Of using computers in accounting education and profession in Iran before and after appearance of microcomputers and then argue some features of this problem in Iran.}, keywords = {}, title_fa = {مشکلات کاربرد کامپیوتر در حوزه دانش و حرفه حسابداری (مورد ایران)}, abstract_fa = {}, keywords_fa = {}, url = {https://acctgrev.ut.ac.ir/article_25885.html}, eprint = {https://acctgrev.ut.ac.ir/article_25885_a70d669fb72e2ae10426944b298c84d3.pdf} }