ORIGINAL_ARTICLE
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The first part of this article is the translation of "A Revolution
in Accounting Thought" written by M.C Wells. In this part more
emphasis has been given to the word "paradigm" and Kuhn's view is been delineated. For the completion of the article in the second
part utilizing Ansoff's article more explanation has been given about the word paradigm. Of course the ambiguities which are
left for the translator have been mentioned.
https://acctgrev.ut.ac.ir/article_14175_7cb9fbcc810281fc638dae1752cbab5c.pdf
1993-06-22
کامبیز فرقاندوست
حقیقی
25533482
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
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یکی از عوامل مهم توسعه اقتصادی کشورهای در حال توسعه، استفاده از نطامهای حسابداری به عنوان نظامی انفورماتیک می باشد. ایجاد این نظامها قدم مثبتی در راه توسعه اقتصادی این کشورها است.
استفاده کنندگان اطلاعات حسابداری و مالی به دو گروه تقسیم می شوند. گروه اول، از تصمیم گیرندگان، سرمایه گذاران داخلی، مدیران، طلبکاران، دستگاهای دولتی و کارکنان هر سازمان می باشند. گروه دوم سرمایه گذاران خارجی هستند که از اطلاعات حسابداری به منظور ارزشیابی و بررسی فرصتهای سرمایه گذاری در کشورهای مختلف استفاده می کنند. حسابداران از جمله متخصصینی هستند که باید کوشش کنند تا نظامهای انفورماتیک بتواند نیازهای اشخاص ذی نفع در نظامهای اقتصادی را فراهم نماید. لذا لازم است که نقش حسابداران در توسعه اقتصادی کشورهای در حال توسعه با توجه به منابع محدودی که برای آموزش افراد متخصص درنظر گرفته می شود مورد بررسی قرار گیرد.
دراین مقاله پس از بررسی تاریخچه حرفه حسابداری در ایران و با توجه به ساخت اقتصادی اجتماعی این کشور پیشنهاد می شود که سازمان مستقلی با کمک بخش خصوصی و بخش دولتی تأسیس گردد. نقش اساسی این سازمان احیاء حسابداری در ایران خواهد بود. از جمله وظایف این سازمان تدوین اصول و ضوابط حسابداری و حسابرسی و اشاعه آن از طریق نظام آموزشی کشور می باشد.
https://acctgrev.ut.ac.ir/article_14176_e7d389ce21cae527f7bdf6fca6958c14.pdf
1993-06-22
محسن
شریفی
74643382
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
-
https://acctgrev.ut.ac.ir/article_14177_f9ad9effb03ff988ea5bd7c9334e8042.pdf
1993-06-22
یدالله
مکرمی
81468485
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
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Having knowledge of the process of individual's decision making are associated with several complexities. The main reason for this problem is the lack of direct study in the process of
decisions.
Hence research and study about the accounting methods,
accounting information and economic decisions also face with difficulties.
This matter has caused the matter of these relation ship to
remained considerably unknown.
Recognizing elements such as the relevane of accounting
information and the value content of accounting in the intellect of decision makers about research around the relationship
accounting information and decision between to be considered as
necessary.
The hypothesis which is rendered in the model at hand strives
to create relationship between the users of accounting information (Decision Makers), relevance of these information in
decision making and the value orientation of acounting in the minds of decision makers, so that the effects of accounting
information upon decisions to be verified. But no detailed experimental tests has been conducted upon these hypotheses.
It is evident that for reaching decisive and clear conclusion,
more researches have to be conducted.
https://acctgrev.ut.ac.ir/article_14178_7d69f237e6a9343d28180349319d9636.pdf
1993-06-22
احمد
بدری
14671526
1
LEAD_AUTHOR
ORIGINAL_ARTICLE
-
Having access to basic and financial balance sheet information
of companies is a first must for any kind of accounting-financial
research. In this article the findings of an applied .research about the initiation of a data base information model of the companies entered into Tehran Stock Exchange has been mentioned. The information data base model provides required applied and research information for investors and researchers, more over
some of the most important financial ratios for companies can be
analysed, with' 5peed . and ,convenience.
https://acctgrev.ut.ac.ir/article_14179_7da963c8c4297a36d17a9f6e1aa633a0.pdf
1993-06-22
احمد ظریف
فرد
81619176
1
AUTHOR
محمد عرب مازار
یزدی
63815673
2
LEAD_AUTHOR
ORIGINAL_ARTICLE
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Differences observed in accounting methods internationally result from differences in accounting environments. One of the most important environmental variables is the cultural variable, from which a nation’s accounting values are derived. Recent international accounting research has focused on the effect of cultural values on accounting procedures.
Gray (1 998) suggests that differences in the accounting methods of various nations stem not only from differences in variables such as macro and micro economies (addressed in prior research), but from a more general variable: cultural values. If the theory proposed by Gray is empirically valid, then cultural variables should he considered whenever subjects such as harmonization for international accounting are considered. Usually, it is not possible to test cultural variables directly and solely because accounting practices within any specific country result from a number of variables in addition to those that are culturally related. However, we will address Gray’s (1988) propositions in a more empirical setting: changes in cultural values as a result of a revolution.
These authors believe that the Iranian revolution in 1979 caused considerable cultural changes (shifts) within the Iranian value system and as a consequence, some of the culturally-related accounting veritable (according to Gray, 1988) have also changed. This situation provides an opportunity to study Gray’s theory with respect to the changes in cultural values.
The paper is divided into five sections. The first section discusses prior research findings related to the development of a model(s) for explaining differences in international accounting practices. The second 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 three. Section four will evaluate these propositions as they relate to Iran before and after the 1979 revolution. Section five contains conclusions and suggestions for further research.
https://acctgrev.ut.ac.ir/article_30725_edd35628d86f8405a2b87680d573957a.pdf
1993-06-22
Gary
Meek
16866194
1
AUTHOR
Hamid
pourjalali
73365731
2
LEAD_AUTHOR