per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25876
یادداشت سردبیر
-
دکتر علی ثقفی
32995279
1
-
https://acctgrev.ut.ac.ir/article_25876_c43099b0acfa539f4238c1d163b98db3.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25877
نقش چارچوب نظری در گزارشگری مالی
The Role of Conceptual Framework in Financial Reporting
احمد بدری
14671526
1
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.
https://acctgrev.ut.ac.ir/article_25877_7b9538000e4e3681f9738743cf2bca5a.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25878
گمانهایی پیرامون نمایش سود
The Behavior of Accounting Earnings
دکتر محمدعلی آقایی
18522956
1
حسن کوچکی
77433269
2
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.
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.
https://acctgrev.ut.ac.ir/article_25878_c66c78a6bdb622025d5b6088fa397cfb.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25879
خصوصیات سیستمهای حسابداری صنعتی صنایع استان فارس
Characteristics of Cost Accounting Systems in Manufacturing
Companies (Case of FARS State)
دکتر محمد نمازی
91249268
1
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.
https://acctgrev.ut.ac.ir/article_25879_1d1c6c81be4c125d02e467a3e6ea9bb1.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25880
تخصیص هزینه های غیر مستقیم تولیدی در تئوری و عمل
Allocation of Indirect Manufacturing Cost in Theory &. Practice
موسی بزرگ اصل
18198365
1
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.
https://acctgrev.ut.ac.ir/article_25880_c6378d808109c258d97f7ecb140809b5.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25881
تاثیر فرهنگ بر حسابداری
The Cultural Influence on Accounting
کاوه مهرانی
kmehrani@ut.ac.ir
1
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.
https://acctgrev.ut.ac.ir/article_25881_6a3b43b850b01acb15edb79dc33d89ef.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25882
مسائل و مشکلات اجرایی هدفهای گزارشگری مالی
Problems of Implementing the Objectives of Financial Reporting.
امیر پوریانسب
69549816
1
ساسان مهرانی
smehrani@ut.ac.ir
2
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
https://acctgrev.ut.ac.ir/article_25882_3e35d5a6f8fc4d68345c6973734c009b.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25883
نگرش مدیران نسبت به اطلاعات حسابداری
Managers Attitudes to Cost Information
اژدر کرمی
95219995
1
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.
https://acctgrev.ut.ac.ir/article_25883_ec9bfd6eb3ed9a87d689290e37b02040.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25884
پژوهشهای کاربردی در حسابداری ( قسمت پنجم)
Applied Research in Accounting (5)
محمد صادقی
24588586
1
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
https://acctgrev.ut.ac.ir/article_25884_50dc140113f4e662a1852213f4c437be.pdf
per
دانشکده مدیریت دانشگاه تهران
بررسیهای حسابداری و حسابرسی
2645-8020
2645-8039
1995-12-22
4
2
25885
مشکلات کاربرد کامپیوتر در حوزه دانش و حرفه حسابداری (مورد ایران)
Problems of Using Computers in
Accounting Education and Profession
in Developing Countries:
Case of IRAN
دکتر محمد عرب مازاد یزدی
67311476
1
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.
https://acctgrev.ut.ac.ir/article_25885_a70d669fb72e2ae10426944b298c84d3.pdf