دانشکده مدیریت 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
دانشکده مدیریت 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
دانشکده مدیریت 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
دانشکده مدیریت 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
دانشکده مدیریت 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
دانشکده مدیریت 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
دانشکده مدیریت 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