University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
-
-
25844
FA
Journal Article
1970
01
01
-
-
https://acctgrev.ut.ac.ir/article_25844_f78f682976675a680391c43c33d00272.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
Philosophical Approach in Accounting Education
Philosophical Approach in Accounting Education
25845
FA
Journal Article
1970
01
01
The Concept of Philosophical subjectivity in regard to its
comprehensiveness, depth, and flexibility and of course its
application in accounting education is been explained. The
following hypotheses in searching the correlation between the role
of the application of philosophical subjectivity in accounting
education and the change in attitudes, approach and behaviors of
students have been delineated:
1) The application of philosophical subjectivity in accounting
education will improve and enhance the conceptual and creativity
potentials of the students, resulting in better and appropriate
communication in the accounting environment.
2) The fundamental development of accounting knowledge is
inevitably related to a philosophical approach in its educational
processes
The Concept of Philosophical subjectivity in regard to its
comprehensiveness, depth, and flexibility and of course its
application in accounting education is been explained. The
following hypotheses in searching the correlation between the role
of the application of philosophical subjectivity in accounting
education and the change in attitudes, approach and behaviors of
students have been delineated:
1) The application of philosophical subjectivity in accounting
education will improve and enhance the conceptual and creativity
potentials of the students, resulting in better and appropriate
communication in the accounting environment.
2) The fundamental development of accounting knowledge is
inevitably related to a philosophical approach in its educational
processes
https://acctgrev.ut.ac.ir/article_25845_344003cde52b1a3b96b4ed4a1501ae11.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
The role ot1debfCblllracts, incentive plans and
political processes in selection accounting policies
The role ot1debfCblllracts, incentive plans and
political processes in selection accounting policies
25846
FA
Journal Article
1970
01
01
The Costs of negotiating contracts and the role of accounting
(numbers and the resulted information )in the process of contract
negotiation which determines that the accounting numbers and
informations have thorough effectiveness in contract negotiation;
For this purpose,' debt contracts incentive plans and its political
processes which' positivist theoretical researchers-have
experimented have been explained. The end-result revealed that
accounting and related numbers and information play an effective
role in wealth distribution which results in having contract
negotiation processes, Effective role in the selection of accounting
policies and determination of the proposed standards. So,
reviewing and education of positive accounting theory is very
beneficial to the provision of our national accounting standards
which determines the rationale behind the creation of standards
in developed countries and ,selection of policies by the managers
in these countries also have been delineated in this article.
The Costs of negotiating contracts and the role of accounting
(numbers and the resulted information )in the process of contract
negotiation which determines that the accounting numbers and
informations have thorough effectiveness in contract negotiation;
For this purpose,' debt contracts incentive plans and its political
processes which' positivist theoretical researchers-have
experimented have been explained. The end-result revealed that
accounting and related numbers and information play an effective
role in wealth distribution which results in having contract
negotiation processes, Effective role in the selection of accounting
policies and determination of the proposed standards. So,
reviewing and education of positive accounting theory is very
beneficial to the provision of our national accounting standards
which determines the rationale behind the creation of standards
in developed countries and ,selection of policies by the managers
in these countries also have been delineated in this article.
https://acctgrev.ut.ac.ir/article_25846_6c4803b39d30335376bfa473ce34112b.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
Employees Financial Reporting
Employees Financial Reporting
25847
FA
Journal Article
1970
01
01
Nowadays in most organizations there is no traces of scientific
management which was put forward by TAYLOR in the early
period of west countries. Based on this theory the employees were
considered as mechanical objects. In todays organization there is
not much facinution by the classical machinistic orientation of
management. Those nations have replaced with, human resource
management, democratization of decision making, participative
culture and the change of functional pattern are themes which
have attracted the attentions of many in this field. From an
accounting and reporting perspective this modern nation
manifested itself in two aspects of employees financial reporting
and human resource accounting. In this article by using the
technical accounting texts these subjects have been critically
looked at. History, reporting rationales, themes, the manner of
representation, and reasons behind the reporters, reactions
against these reports and finally the role of employees report in
collective bargaining processes have been explained here.
Nowadays in most organizations there is no traces of scientific
management which was put forward by TAYLOR in the early
period of west countries. Based on this theory the employees were
considered as mechanical objects. In todays organization there is
not much facinution by the classical machinistic orientation of
management. Those nations have replaced with, human resource
management, democratization of decision making, participative
culture and the change of functional pattern are themes which
have attracted the attentions of many in this field. From an
accounting and reporting perspective this modern nation
manifested itself in two aspects of employees financial reporting
and human resource accounting. In this article by using the
technical accounting texts these subjects have been critically
looked at. History, reporting rationales, themes, the manner of
representation, and reasons behind the reporters, reactions
against these reports and finally the role of employees report in
collective bargaining processes have been explained here.
https://acctgrev.ut.ac.ir/article_25847_e83428d74fdd07abb6ad0d06450cc0df.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
Continuity ASSUMPTION
Continuity ASSUMPTION
25848
FA
Journal Article
1970
01
01
The continuity is one of the fundamental accounting postulates.
While critical analysis of accounting literature ,the Importance,
realization and the' validity of this assumption has been thoroughly
questioned. The conclusions of the researchers study are as
follow:
1- The continuity assumption does not have great affection
formulation of accounting principles.
2- There is no comprehensive Conesus in accurate
understanding of continuity concept.
3- The continuity is one oft-he precise assumptions and
accountants should never assume that normal company will not remain
in operation indefinitely under normal circumstances. They should
look for and survey the existence or non existence of such a
situation.
The continuity is one of the fundamental accounting postulates.
While critical analysis of accounting literature ,the Importance,
realization and the' validity of this assumption has been thoroughly
questioned. The conclusions of the researchers study are as
follow:
1- The continuity assumption does not have great affection
formulation of accounting principles.
2- There is no comprehensive Conesus in accurate
understanding of continuity concept.
3- The continuity is one oft-he precise assumptions and
accountants should never assume that normal company will not remain
in operation indefinitely under normal circumstances. They should
look for and survey the existence or non existence of such a
situation.
https://acctgrev.ut.ac.ir/article_25848_64ca068a02abfb336079a830ed23b977.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
The Uniformity Of International
Financial Reporting
The Uniformity Of International
Financial Reporting
25849
FA
Journal Article
1970
01
01
The internationalization of-capital markets and ever increasing
investments of multi-national corporations in different countries
has doubled the necessity of relevancy, timeliness and
comparability characteristics of accounting information and
financial reports of these corporations.
The developments in the process of unifying accounting
standards on national, regional and international level as well as a
summary of international efforts in the process of harmonization
and unification of accounting standards by regional and
international organizations have been explained in this article.
The changes which as required by the U. S. Securities and
Exchange Commision (S E C) of the corporations which have to
be audited in 1993, and also the Securities Exchange Law of 1934
have been delineated. Finally propositions about qualitative
development of financial statements disclosure of multi-national
corporations have been offered.
The internationalization of-capital markets and ever increasing
investments of multi-national corporations in different countries
has doubled the necessity of relevancy, timeliness and
comparability characteristics of accounting information and
financial reports of these corporations.
The developments in the process of unifying accounting
standards on national, regional and international level as well as a
summary of international efforts in the process of harmonization
and unification of accounting standards by regional and
international organizations have been explained in this article.
The changes which as required by the U. S. Securities and
Exchange Commision (S E C) of the corporations which have to
be audited in 1993, and also the Securities Exchange Law of 1934
have been delineated. Finally propositions about qualitative
development of financial statements disclosure of multi-national
corporations have been offered.
https://acctgrev.ut.ac.ir/article_25849_17790b1264c33dc2f6256eaa316f5686.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
Added Value Statement & its
application in taxpayment
Added Value Statement & its
application in taxpayment
25850
FA
Journal Article
1970
01
01
For the issuing of the required financial information the
financial statements in the forms of basic financial lists as added
value forms along basic financial statements are being issued in
developed countries such as Britain.
Mr. Abbaszadeh in his well- researched article while dealing
with the content and subjective principles of value added has
analysed the mutuality of the tax policies and economic
development objectives. the results of this research in regard to
corporations which have demonstrated remarkable added value
are as fallowing:
1- The CEMENT production corporations in, comparison with
the other selected companies (auto industry ,radio & television
sets corporation & Cartons production) while demonstrating
better value added surplus(averagepercent) have paid less tax
due to using tax subsidies. These protectionistic tax subsidy
policies have been directed toward the objectives of economic
development.
2- The glass making and glass blowing industry while enjoying
59 percent added value have paid more tax than the others. These
companies have not been granted tax subsidies, hence contradicts
the objectives of economic development.
For the issuing of the required financial information the
financial statements in the forms of basic financial lists as added
value forms along basic financial statements are being issued in
developed countries such as Britain.
Mr. Abbaszadeh in his well- researched article while dealing
with the content and subjective principles of value added has
analysed the mutuality of the tax policies and economic
development objectives. the results of this research in regard to
corporations which have demonstrated remarkable added value
are as fallowing:
1- The CEMENT production corporations in, comparison with
the other selected companies (auto industry ,radio & television
sets corporation & Cartons production) while demonstrating
better value added surplus(averagepercent) have paid less tax
due to using tax subsidies. These protectionistic tax subsidy
policies have been directed toward the objectives of economic
development.
2- The glass making and glass blowing industry while enjoying
59 percent added value have paid more tax than the others. These
companies have not been granted tax subsidies, hence contradicts
the objectives of economic development.
https://acctgrev.ut.ac.ir/article_25850_a69ec8bba05c22389b92961af4c75b1c.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
Historical Cost, Current Cost And Exit Value
Historical Cost, Current Cost And Exit Value
25851
FA
Journal Article
1970
01
01
The Purpose of this essay is to explicate the two different kinds
of exchangeable values which vie for inclusion in the accounts.
The primary goal is to differentiate clearly three alternative
methods of accounting: historical cost, current cost and exit value.
The frist section, precisely and neutrally; explian the three
alternative valuation methods. The-problem is explain through
separable questions which consider a specific, simple case and try
to demonstrate that one of the alternativ methods is superior to
the others, The second section explain the criterion that will
discrminate between alternatives which help the selection of the
preferred method.
The article conclude that the criterion for selection proposed is
relevance to specfic decision models as opposed to unspecific
usefulness or as opposed to criteria that do not discriminate.
The Purpose of this essay is to explicate the two different kinds
of exchangeable values which vie for inclusion in the accounts.
The primary goal is to differentiate clearly three alternative
methods of accounting: historical cost, current cost and exit value.
The frist section, precisely and neutrally; explian the three
alternative valuation methods. The-problem is explain through
separable questions which consider a specific, simple case and try
to demonstrate that one of the alternativ methods is superior to
the others, The second section explain the criterion that will
discrminate between alternatives which help the selection of the
preferred method.
The article conclude that the criterion for selection proposed is
relevance to specfic decision models as opposed to unspecific
usefulness or as opposed to criteria that do not discriminate.
https://acctgrev.ut.ac.ir/article_25851_9834874601f37196256ff0cae31c765a.pdf
University of Tehran
Accounting and Auditing Review
2645-8020
2
3
1993
12
22
-
-
25852
FA
Journal Article
1970
01
01
-
-
https://acctgrev.ut.ac.ir/article_25852_b82427b78832d121f251ba474e28aa6c.pdf