انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 - یادداشت سردبیر 25838 FA دکتر علی ثقفی Journal Article 1970 01 01 - https://acctgrev.ut.ac.ir/article_25838_fa9b5e0b0a7ee0f7bca24b8c55029595.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 The EDP Impact on the Audit Approach and the External Auditor's Evaluation of Internal Accounting Control - 31548 FA Samad O. Karkouti Journal Article 1970 01 01 - https://acctgrev.ut.ac.ir/article_31548_f9d24618aabadc94826153549346155e.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 Scientific Paradigms of Accounting الگوهای علمی حسابداری 25839 FA محمد عرب مازار یزدی Journal Article 1970 01 01 Having emphasized on Thomas kuhn's view points in the book called "The Structure of Sientific Revolutions" mohammad arab mazar yazdi in his article called" Scientific Paradigms in Accounting" writes about paradigms in accounting, their roles in developing scientific discipline, And finally their historical backround in the literature. The author, refers to the multi-paradigms in accounting and defines some of the important ones in his article. At the end, he concludes that, the existence of numerous paradigms in accounting, not only is not a block to the development of knowledge, but also creates a balance between competing paradigms. This finally, leads to a scientific discipline under the leadership of a dominant paradigm. Although it may take years to achieve. https://acctgrev.ut.ac.ir/article_25839_6d806b32ae23ab3753a0593647c3fcff.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 The effect of Accountiag Alternative on Management Decisions: تاثیر روشهای حسابداری در تصمیمگیری های مدیریت 25840 FA دکتر علی ثقفی Journal Article 1970 01 01 A growing interest has arisen among accountants in understanding accounting in relation to the entire business decision process. They questioned such factors as the role of accounting in the whole complex process of decision making in business and what effects, if any, different accounting methods have on this decision process. This article presents a theoretical analysis of the relationship between the accounting and decision-making processes of the firm. Conditions under which variations in accounting methods produce different decisions and conditions that, produce no-effect are analyzed. lack of feedback functional fixation on the part of decision-makers, and an ill-structured environment can each contribute to misinterpretation of accounting data. Although this paper outlines the variables that determine the Effects of alternative accounting methods on management decisions, still there is a need for extensive additional research both to find other important variables and to test them empirically. https://acctgrev.ut.ac.ir/article_25840_f9f30c0021f0a1969c9bb6b300a5c045.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 Accounting for Installment purchasing' Based on Business and Religious (ISLAMIC) Law: حسابداری خرید اقصاطی بر اساس موازین قانونی و شرعی 25841 FA محمد صفری کوپائی Journal Article 1970 01 01 For the reason of religious and legal principles contradictions, principles and concepts of Installments Purchasing in Iran are totally different from what is common practice in the western countries. Not having appropriate accounting standards, Iran's current methods of accounting is based on that of the UK and USA. In this article, the principles and concepts of Installment purchasing in accounting have been analyzed from religious and legal prospectus, and its distinctive features with that of common practice in Europe and America have been fully stated. Then all the efforts have been made through analogical and reasoning method, and using the accounting concepts, to find an appropriate method with considering Business and Islamic Law for designing an accounting system for installment purchases and putting it into practice. https://acctgrev.ut.ac.ir/article_25841_e48b869e10c5047b87f524d49dc67a7c.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 Promoting Accounting Education in Developing countries: Case of Iran اعتلا آموزش حسابداری در کشورهای در حال رشد : بررسی مورد ایران 25842 FA دکتر علی ثقفی دکتر عادل محمد زاده نوین دکتر رمضان علی رویایی Journal Article 1970 01 01 https://acctgrev.ut.ac.ir/article_25842_31db93877370c4d6cbf0d13cb2030550.pdf

انتشارات دانشگاه تهران بررسی‏‌های حسابداری و حسابرسی 2645-8020 1 1 1992 09 23 Management Accounting: past, Present and Future حسابداری مدیریت : گذشته ، حال و آینده 25843 FA محمد حسین کاکوئی نژاد Journal Article 1970 01 01 While referring to PROFESSOR HORNGRENS approaches including: Absolute Truth, Conditional Truth Costly Truth and Behavioral Approaches in Management Accounting. The Author also Reviews the historical developments of this branch of knowledge in accounting during 15 to 20 Centuries, and considers the roles of scientists in different fields. https://acctgrev.ut.ac.ir/article_25843_20805716c0e517f43357bb2108b2b535.pdf