University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
-
-
25886
FA
Journal Article
1970
01
01
-
-
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
An Evaluation of Using Cases in Management
Accounting Classes
An Evaluation of Using Cases in Management
Accounting Classes
31551
FA
Journal Article
1970
01
01
The case study method of instruction has long been employed
in many university classes all over the World. In accounting
classes cases are now being used for teaching managerial
accounting, accounting information systems, financial. accounting,
and auditing. This study conducted an experiment to determine
(1) which case study method is preferable by students of the
graduate core course in management accounting,(2) what are the
perceived strengths and weaknesses of the casework approach,
and (3) what concerns about the casework teaching are generally
shared by students. The results indicated that students strongly
favor a case study method which would focus on both a case
write-up and a discussion in the classroom. Contributions of case
analysis in improving the writing and analytical skills as well as
enhancing the conceptual and practical analysis which
supplements the textbook materials, were regarded as the most
outstanding benefits of this method. In addition, students showed
overwhelming support for cases which involve both quantitative
and non-quantitative analysis. These and other results provide
useful information for developing case oriented coursework with
increased emphasis on students' participation.
The case study method of instruction has long been employed
in many university classes all over the World. In accounting
classes cases are now being used for teaching managerial
accounting, accounting information systems, financial. accounting,
and auditing. This study conducted an experiment to determine
(1) which case study method is preferable by students of the
graduate core course in management accounting,(2) what are the
perceived strengths and weaknesses of the casework approach,
and (3) what concerns about the casework teaching are generally
shared by students. The results indicated that students strongly
favor a case study method which would focus on both a case
write-up and a discussion in the classroom. Contributions of case
analysis in improving the writing and analytical skills as well as
enhancing the conceptual and practical analysis which
supplements the textbook materials, were regarded as the most
outstanding benefits of this method. In addition, students showed
overwhelming support for cases which involve both quantitative
and non-quantitative analysis. These and other results provide
useful information for developing case oriented coursework with
increased emphasis on students' participation.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
A Review of Methodology of Accountin Theory
A Review of Methodology of Accountin Theory
25887
FA
Journal Article
1970
01
01
The purpose of this article is to demonstrate the Weaknesses
of present methodology of accounting theory. The first section of
the paper includes a critical analysis of the traditional approaches
to the formulation of an accounting theory in the development of
accounting principles and procedures.
In the second part, other approaches such as: positivism,
Instrumentalism, Falsificationism , paradigm, Rationalism and
Against method are explained. The paper concludes, Although
the traditional approaches have reached a higher level of
acceptance, however each of these approaches relies on different
assumptions and unique ways of looking at accounting problems
and research questions.
The new approaches to the formulation of an accounting
Theory differ from the traditional approaches in terms of their
novelty, their less general acceptance, and their reliance on
Verification. They present innovative and more empirically
oriented methods of resolving accounting issues. The influence of
the new approaches is manifested in the accounting literatures of
the last decade.
The purpose of this article is to demonstrate the Weaknesses
of present methodology of accounting theory. The first section of
the paper includes a critical analysis of the traditional approaches
to the formulation of an accounting theory in the development of
accounting principles and procedures.
In the second part, other approaches such as: positivism,
Instrumentalism, Falsificationism , paradigm, Rationalism and
Against method are explained. The paper concludes, Although
the traditional approaches have reached a higher level of
acceptance, however each of these approaches relies on different
assumptions and unique ways of looking at accounting problems
and research questions.
The new approaches to the formulation of an accounting
Theory differ from the traditional approaches in terms of their
novelty, their less general acceptance, and their reliance on
Verification. They present innovative and more empirically
oriented methods of resolving accounting issues. The influence of
the new approaches is manifested in the accounting literatures of
the last decade.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Income Variation & Balance Sheet Compositions
Income Variation & Balance Sheet Compositions
25888
FA
Journal Article
1970
01
01
This research is an attempt to present a new method in
financial statements analysis. The new method computes the
value of information and the degree of variety in composition of
financial statements. The advantages of new method to customary
methods of analysis (financial ratios) is that the new method
expresses the relationship between financial statemen items more
accurate than financial ratios.
The research examines the relationship between the income
variation and changes in balance - sheet composition of accepted
companies in Tehran Security Exchange Organization. The
results confirmed a weak positive association between balance
sheet composition changes and unexpected income.
The probabe reasons for above conclution can be summarized
as fllows: Governmental ownership of most companies,
Government Pricing Policies on Products, High Profit Changes,
Inflation, Main Changes of exchange rate and the lack of standard
for classification of balance sheet items.
This research is an attempt to present a new method in
financial statements analysis. The new method computes the
value of information and the degree of variety in composition of
financial statements. The advantages of new method to customary
methods of analysis (financial ratios) is that the new method
expresses the relationship between financial statemen items more
accurate than financial ratios.
The research examines the relationship between the income
variation and changes in balance - sheet composition of accepted
companies in Tehran Security Exchange Organization. The
results confirmed a weak positive association between balance
sheet composition changes and unexpected income.
The probabe reasons for above conclution can be summarized
as fllows: Governmental ownership of most companies,
Government Pricing Policies on Products, High Profit Changes,
Inflation, Main Changes of exchange rate and the lack of standard
for classification of balance sheet items.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Positive Accounting Theory A Ten Year Perspective
Positive Accounting Theory A Ten Year Perspective
25889
FA
Journal Article
1970
01
01
The purpose of the present article is (I) To summarize the
evolution and current state of positive accounting theory. (II) To
evaluate the research methods and the methodology used to
document the empirical regularities in accounting. (III) TO
provide & state researcher's views about future directions for
positive accounting literature.
The paper concludes, while the positive accounting literature
have yielded empirical regularities and explanations of these
regularities, it is clear there are many research opportunities
available beyond those currently exploited. Two types of studies
are likely to prove useful and increase the tests' power. First,
studies investigating differences in investment opportunity sets,
accounting policies, organizational structures, and financial
policies across industries. Second, intra - industry studies of
accounting choice, which have the potential of generating useful
insights about the magnitude of contracting costs.
The purpose of the present article is (I) To summarize the
evolution and current state of positive accounting theory. (II) To
evaluate the research methods and the methodology used to
document the empirical regularities in accounting. (III) TO
provide & state researcher's views about future directions for
positive accounting literature.
The paper concludes, while the positive accounting literature
have yielded empirical regularities and explanations of these
regularities, it is clear there are many research opportunities
available beyond those currently exploited. Two types of studies
are likely to prove useful and increase the tests' power. First,
studies investigating differences in investment opportunity sets,
accounting policies, organizational structures, and financial
policies across industries. Second, intra - industry studies of
accounting choice, which have the potential of generating useful
insights about the magnitude of contracting costs.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Positive Research In Accounting
Positive Research In Accounting
25890
FA
Journal Article
1970
01
01
The purpose of this paper is to discuss what positive research
in accounting is and how it has evolved, to present a summary of
the current research, and to offer some predictions of what is
likely to be learned from this inquiry.
The paper concludes, there is virtually an unlimited supply of
interesting positive research questions that can be addressed with
our existing methodology. Furthermore, this paper is of interest
not only to academics in accounting, finance, and economics but
to our students and the accounting profession, even though the
profession may find some of the results disturbing.
The purpose of this paper is to discuss what positive research
in accounting is and how it has evolved, to present a summary of
the current research, and to offer some predictions of what is
likely to be learned from this inquiry.
The paper concludes, there is virtually an unlimited supply of
interesting positive research questions that can be addressed with
our existing methodology. Furthermore, this paper is of interest
not only to academics in accounting, finance, and economics but
to our students and the accounting profession, even though the
profession may find some of the results disturbing.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Positive Theory & The Determination of Accounting Standards
Positive Theory & The Determination of Accounting Standards
25891
FA
Journal Article
1970
01
01
This paper focuses on the question of why firms would expend
resources trying to influence the determination of accounting
standards. A possible answer to this question is provided by the
government intervention argument, namely, that firms having
contact with governments, directly through regulations or
procurements, or indirectly through possible intervention, can
affect their future cashtlows by discouraging government action
through the reporting of lower net incomes.
The general findings in this paper have important implications
on the setting of financial accounting standards. As long as
financial accounting standars have potential effects on the firm's
future cashflow, standard setting bodies will be met by corporate
lobbying. The lobbying, and the standard committee will be forced
to defer the controversial topic.
This paper focuses on the question of why firms would expend
resources trying to influence the determination of accounting
standards. A possible answer to this question is provided by the
government intervention argument, namely, that firms having
contact with governments, directly through regulations or
procurements, or indirectly through possible intervention, can
affect their future cashtlows by discouraging government action
through the reporting of lower net incomes.
The general findings in this paper have important implications
on the setting of financial accounting standards. As long as
financial accounting standars have potential effects on the firm's
future cashflow, standard setting bodies will be met by corporate
lobbying. The lobbying, and the standard committee will be forced
to defer the controversial topic.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Efficient Market Hypothesis and Capital Market Research
Efficient Market Hypothesis and Capital Market Research
25892
FA
Journal Article
1970
01
01
The purpose of this article is to demonstrate that EMH and
CMR are the integral parts of the real world of accounting. EMH
and CMR have been a part of the accounting environment since
the 1960s. EMH is an aggregate concept describing the
relationship between security prices and information.
The emprical evidence implies that the stock market is
reasonably efficient. In particular, the evidence shows that the
stock prices are more influenced by the disclosure of real
economic events, than by cosmetic accounting effects. However,
only a few number of practicing accountants are aware of EMH
and even fewer number underestand the Efficient Market
Hypothesis, There is reason for concern. What can be done to
educate the managers and the accountants about the
ramifications of the hypothesis? This article is a step towards the
.addressing that question
The purpose of this article is to demonstrate that EMH and
CMR are the integral parts of the real world of accounting. EMH
and CMR have been a part of the accounting environment since
the 1960s. EMH is an aggregate concept describing the
relationship between security prices and information.
The emprical evidence implies that the stock market is
reasonably efficient. In particular, the evidence shows that the
stock prices are more influenced by the disclosure of real
economic events, than by cosmetic accounting effects. However,
only a few number of practicing accountants are aware of EMH
and even fewer number underestand the Efficient Market
Hypothesis, There is reason for concern. What can be done to
educate the managers and the accountants about the
ramifications of the hypothesis? This article is a step towards the
.addressing that question
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
The Behavioral Approach to Accounting Theory
The Behavioral Approach to Accounting Theory
25893
FA
Journal Article
1970
01
01
This paper has elaborated on the meanings and important
findings of behavioral approach to the formulation of an
accounting theory. The behavioral approach is concerned with
human behavior, pertaining to accounting information and
problems. There for, The choice of an accounting technique must
be evaluated with reference to the objectives and behavior of the
users of financial information.
The implicit objective of most of the behavioral accounting
studies is to develop and to verify the behavioral hypotheses
relevant to accounting theory. The hypotheses on the adequacy of
disclosure, the usefulness offinancial statements data, attitudes
about corporate reporting practices, materiality Judgments, the
decision affects of alternative accounting procedures, and the
components of an information processing model. This implicit
objective has not yet been reached, however, because most of the
accounting research suffers from a lack of theoretical rigor.
Studies are made to examine the use of surrogates in behavioral
accounting research though, with no conclusive results.
This paper has elaborated on the meanings and important
findings of behavioral approach to the formulation of an
accounting theory. The behavioral approach is concerned with
human behavior, pertaining to accounting information and
problems. There for, The choice of an accounting technique must
be evaluated with reference to the objectives and behavior of the
users of financial information.
The implicit objective of most of the behavioral accounting
studies is to develop and to verify the behavioral hypotheses
relevant to accounting theory. The hypotheses on the adequacy of
disclosure, the usefulness offinancial statements data, attitudes
about corporate reporting practices, materiality Judgments, the
decision affects of alternative accounting procedures, and the
components of an information processing model. This implicit
objective has not yet been reached, however, because most of the
accounting research suffers from a lack of theoretical rigor.
Studies are made to examine the use of surrogates in behavioral
accounting research though, with no conclusive results.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
The Nature of Accounting Measurement
The Nature of Accounting Measurement
25894
FA
Journal Article
1970
01
01
This paper concerns with accounting measurement, which is
the central function of accounting systems, In order to understand
the nature of accounting measurement, a variety of definitions
and objectives of accounting have been explained. The review of
the definitions shows that, the orientation of accounting have
changed significantly during the last 30 years.
In summary, for the reasons elaborated on, in this paper,
accounting information should be treated differently from other
information even if it is used in the same decision process, The
user - oriented view of accounting has certainly contributed
greatly to the accounting theories and practice by emphasizing on
the usefulness of accounting information to the users. However,
as a result of putting the emphasize on the users, This view has
failed to recognize the following setbacks (shortcomings) (I) the
entity's interest is closely tied to the content of the information
released to the users and (II) the entity is actively interested in
seeing that the information released is in its best interest.
The accountability view takes into account both these points.
First, it recognizes the fact that the information about the entity is
not a free good and that users cannot demand information just
because it is helpful for their decisions making. Secondly, while
the user - oriented view emphasizes on the need for unbiased
information, the accountability view accepts the premise that al
information is biased in one way or another and it aims at
reducing the room for bias.
This paper concerns with accounting measurement, which is
the central function of accounting systems, In order to understand
the nature of accounting measurement, a variety of definitions
and objectives of accounting have been explained. The review of
the definitions shows that, the orientation of accounting have
changed significantly during the last 30 years.
In summary, for the reasons elaborated on, in this paper,
accounting information should be treated differently from other
information even if it is used in the same decision process, The
user - oriented view of accounting has certainly contributed
greatly to the accounting theories and practice by emphasizing on
the usefulness of accounting information to the users. However,
as a result of putting the emphasize on the users, This view has
failed to recognize the following setbacks (shortcomings) (I) the
entity's interest is closely tied to the content of the information
released to the users and (II) the entity is actively interested in
seeing that the information released is in its best interest.
The accountability view takes into account both these points.
First, it recognizes the fact that the information about the entity is
not a free good and that users cannot demand information just
because it is helpful for their decisions making. Secondly, while
the user - oriented view emphasizes on the need for unbiased
information, the accountability view accepts the premise that al
information is biased in one way or another and it aims at
reducing the room for bias.
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
A Closer Look to the Conceptual Framework
A Closer Look to the Conceptual Framework
25895
FA
Journal Article
1970
01
01
The Purpose of the Present article is to examine ways in which
a statement of financial reporting objectives (Conceptual
Framework) can be expected to improve the quality of company
financial reporting. it is argeud here that there is considerable
confusion surrounding the function of a CF, especially over the
ways in which a CF can be expected to assist a financial
accounting policy-making body.
The paper examines a four - row model: Variables, objectives,
attributes to be measured and the measurement approach. The
Variables include: Net assets, Return on Investment and Inflows
& Out-Flows of Resources. The cost is the attribute to be
measured. The paper concludes that none of the CF seem to have
been of obvious value to the standard setters . Academic
researchers have tried in a variety of ways to throw some light on
the issues and problems involved. The conclusions of such
research works have been discouraging to those in the profession
interested in developing a conceptual framework that is capable
of putting the accounting standards programme on a
"sound footing".
The Purpose of the Present article is to examine ways in which
a statement of financial reporting objectives (Conceptual
Framework) can be expected to improve the quality of company
financial reporting. it is argeud here that there is considerable
confusion surrounding the function of a CF, especially over the
ways in which a CF can be expected to assist a financial
accounting policy-making body.
The paper examines a four - row model: Variables, objectives,
attributes to be measured and the measurement approach. The
Variables include: Net assets, Return on Investment and Inflows
& Out-Flows of Resources. The cost is the attribute to be
measured. The paper concludes that none of the CF seem to have
been of obvious value to the standard setters . Academic
researchers have tried in a variety of ways to throw some light on
the issues and problems involved. The conclusions of such
research works have been discouraging to those in the profession
interested in developing a conceptual framework that is capable
of putting the accounting standards programme on a
"sound footing".
University of Tehran
Accounting and Auditing Review
2645-8020
4
1
1995
06
22
Applied Research in Accounting (4)
Applied Research in Accounting (4)
25896
FA
Journal Article
1970
01
01
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 has furnished a abstracts
of the following research under a special section, "Applied
Research in Accounting".
1- The Role of National Accou nting Standards In
Capitalization of Interest, by Seyed Ali Akbar Mir - Heidary.
2- The Problems of Taxable Income of Corporations, by
Manochehr Abootalebi Kohenh - Shahry.
3- The Effect of Auditing Organization on the development of
Accounting & Auditing in Iran, by Sooren Khachatoriance.
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 has furnished a abstracts
of the following research under a special section, "Applied
Research in Accounting".
1- The Role of National Accou nting Standards In
Capitalization of Interest, by Seyed Ali Akbar Mir - Heidary.
2- The Problems of Taxable Income of Corporations, by
Manochehr Abootalebi Kohenh - Shahry.
3- The Effect of Auditing Organization on the development of
Accounting & Auditing in Iran, by Sooren Khachatoriance.