Iranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121220A Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital ServicesA Comparative Review of the Fuzzy Activity Based Costing and Traditional Activity Based Costing Model in Hospital Services1147359FAMohammadNamaziProfessor of Accounting, Shiraz University, (Corresponding author)Mohammad JavadGhaffariPHD Student of Accounting, Shiraz UniversityMohammad EbrahimzadeKarizakiM.A. Student of Accounting, Azad University of Mashhad, Khorasan RazaviJournal Article20120609The purpose of this study is presenting a contemporary model via the fuzzy set theory to address deficiencies related to the estimated data in activity based costing systems. Consequently, in this research an attempt will be made to explore fuzzy numbers to overcome the uncertainty and incorrectness of the cost data. This new system known as the "Fuzzy Activity Based Costing (FABC)" system is employed to calculate and compare the cost of services in diagnostic sections of the Mashhad Razavi Hospital. The results of cost data, by employing Wilcoxon and Friedman nonparametric statistical tests with the confidence of %95, indicate that there is a significant difference between costs calculated by the ABC system and those by the FABC system in the preceding departments. Furthermore, based on the statistical tests conducted, there is a significant difference between costs calculated by each of the two models with the tariffs imposed by the government in the diagnostic sections. These results show that necessary corrections of the government tariffs should also be attempted.The purpose of this study is presenting a contemporary model via the fuzzy set theory to address deficiencies related to the estimated data in activity based costing systems. Consequently, in this research an attempt will be made to explore fuzzy numbers to overcome the uncertainty and incorrectness of the cost data. This new system known as the "Fuzzy Activity Based Costing (FABC)" system is employed to calculate and compare the cost of services in diagnostic sections of the Mashhad Razavi Hospital. The results of cost data, by employing Wilcoxon and Friedman nonparametric statistical tests with the confidence of %95, indicate that there is a significant difference between costs calculated by the ABC system and those by the FABC system in the preceding departments. Furthermore, based on the statistical tests conducted, there is a significant difference between costs calculated by each of the two models with the tariffs imposed by the government in the diagnostic sections. These results show that necessary corrections of the government tariffs should also be attempted.https://www.jmaak.ir/article_7359_b80ba73857eed2a36dc7640e2310055a.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121220The investigation impact of audit quality on earnings predictability From investors viewpointThe investigation impact of audit quality on earnings predictability From investors viewpoint15267360FAOmidPourheydariAssociate Professor, Shahid Bahonar University (Corresponding author)MohammadsadeghZarezade KariziM.A of Accounting, Shahid Chamran UniversityRezaTakerM.A of Accounting, Shahid Chamran UniversityJournal Article20120910The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the auditing organization, on the investors’ ability to predict future earnings for profitable and unprofitable firms.
The paper uses the returns-earnings regression model and interacts all independent variables in this model with a dummy variable, AUDIT, which is set to equal one if financial statements audited by the auditing organization, zero otherwise. Future earnings response coefficient is the measure of earnings predictability.
The findings of the paper on the listed companies in Tehran Stock Exchange for the period of 2001-2010, indicate that financial statements audited by the auditing organization are arguably of higher quality than those audited by non- auditing organization. Additionally, the investors’ ability improved to predict future earnings for profitable than unprofitable firms.The purpose of this paper is to examine the impact of audit quality, measured by financial statements audited by the auditing organization, on the investors’ ability to predict future earnings for profitable and unprofitable firms.
The paper uses the returns-earnings regression model and interacts all independent variables in this model with a dummy variable, AUDIT, which is set to equal one if financial statements audited by the auditing organization, zero otherwise. Future earnings response coefficient is the measure of earnings predictability.
The findings of the paper on the listed companies in Tehran Stock Exchange for the period of 2001-2010, indicate that financial statements audited by the auditing organization are arguably of higher quality than those audited by non- auditing organization. Additionally, the investors’ ability improved to predict future earnings for profitable than unprofitable firms.https://www.jmaak.ir/article_7360_e44e875c12109e4fa3716c05008048b2.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121220The study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement andThe study of relations between Transient/ Long term Institutional Investors and Effective Discretionary Accrual anagement and27427361FAMansourehAligholiFaculty of Economic and Accounting, central teharan Branch, Islamic Azad UniversityAdelJalilianDepartment of Business Management, Qazvin Branch, Islamic Azad University (Corresponding Author)Journal Article20120710This study classifies institutional investors into transient and long-term based on their investment horizons to find evidence on the relationship between institutional investors’ type and effective earnings management practice by using performance-matched discretionary accrual measure (Kothari et al., 2005). The regression results on the association between institutional investors’ type and performance-matched discretionary accruals show that long-term institutional investors limit earnings management behaviors among firms that managed earnings effectively via discretionary accruals (PMDA+), while short-term institutional investors are negatively associated with performance-matched discretionary accruals among firms that did not manage earnings by using discretionary accruals (PMDA-).This study classifies institutional investors into transient and long-term based on their investment horizons to find evidence on the relationship between institutional investors’ type and effective earnings management practice by using performance-matched discretionary accrual measure (Kothari et al., 2005). The regression results on the association between institutional investors’ type and performance-matched discretionary accruals show that long-term institutional investors limit earnings management behaviors among firms that managed earnings effectively via discretionary accruals (PMDA+), while short-term institutional investors are negatively associated with performance-matched discretionary accruals among firms that did not manage earnings by using discretionary accruals (PMDA-).https://www.jmaak.ir/article_7361_3e9f7c16bd1cdea78f8e2eea72dfdfbe.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120130109Formulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic ApproachFormulating a Robust Strategy Using Scenario Programming with a Fuzzy Logic Approach43547362FARezaRadfarIndustrial Management Department, Faculty of Management and Economy,
Islamic Azad University, Science and Research Branch, Tehran, IranJournal Article20121011Future is less predictable, but the remarkable point is that organizations can prepare themselves to encounter it which will result in the creation of competitive advantage for them. In order to develop in the insecure environment, organizations should leave their one-dimensional view toward the future, and consider the probable events in the future in their planning, using a multi-dimensional viewpoint. The methodology that is introduced in this article is a modern one because it combines the general method of formulating strategies with the two common tools that are used in order to fight uncertainty, namely, scenario planning and fuzzy logic. Using the uncertain elements that exist in the environment, this method embarks on designing possible scenarios facing the organization, and with the help of the fuzzy information supplied by the experts, it sets to select the most robust strategy of the organization in the fuzzy inference system. This strategy is selected in such a way that under all possible conditions of the occurrence of scenarios, it is justifiable and not necessarily the optimal choice; and enjoys the best possible performance from among all the scenarios that are specified for the future. In this paper, we compare the common method of strategy formulation with the formulation of strategy through the robust methodology, then, we examine the results obtained from implementation of both methods in a case study in a real organization.Future is less predictable, but the remarkable point is that organizations can prepare themselves to encounter it which will result in the creation of competitive advantage for them. In order to develop in the insecure environment, organizations should leave their one-dimensional view toward the future, and consider the probable events in the future in their planning, using a multi-dimensional viewpoint. The methodology that is introduced in this article is a modern one because it combines the general method of formulating strategies with the two common tools that are used in order to fight uncertainty, namely, scenario planning and fuzzy logic. Using the uncertain elements that exist in the environment, this method embarks on designing possible scenarios facing the organization, and with the help of the fuzzy information supplied by the experts, it sets to select the most robust strategy of the organization in the fuzzy inference system. This strategy is selected in such a way that under all possible conditions of the occurrence of scenarios, it is justifiable and not necessarily the optimal choice; and enjoys the best possible performance from among all the scenarios that are specified for the future. In this paper, we compare the common method of strategy formulation with the formulation of strategy through the robust methodology, then, we examine the results obtained from implementation of both methods in a case study in a real organization.https://www.jmaak.ir/article_7362_1e9b64527e41c7360750af533155aebd.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121220The Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange)The Effect of Working Capital Management on Reducing the Stock Price Crash Risk (Case Study: Companies Listed in Tehran Stock Exchange)55647363FAZahraDianati DeilamiFaculty of Accounting, University of Economic Sciences, (Corresponding author)0000-0003-2071-2518MohsenLotfiUniversity of Economic Sciences, Tehran, IranKasraAzadbakhshIslamic Azad University, South Tehran Branch, IranJournal Article20120805Present study examines the effect of working capital management on reducing the risk of decrease in stock prices. Decrease in stock prices can be due to weak and inefficient strategies taken by managers. One of the most important strategies taken by management is working capital management. Working capital management deals with managing the current assets and current liabilities. In case of inadequate policies to manage the company's working capital, finance manager could decrease current assets and increase current liabilities. Adopting this approach can lead the company to insolvency and bankruptcy due to poor liquidity position. Delay in payment of company’s debts can affect the credit rating of company and diversely affect company’s reputation and consequently weaken competitive advantage which can finally lead to decrease in stock prices. Considering the importance of working capital management in performance of firms, this research aims to answer the question whether working capital management can affect the stock prices or not.
To measure the working capital we made use of Gitman’s cash conversion cycle (1974) and Chen’s negative factor stock return skewness model (2001) to measure the stock prices falls in 59 listed companies in Tehran stock exchange between 1998 and 2011. This study provides strong evidence that working capital management is likely to significantly reduce the risk of falling stock prices.Present study examines the effect of working capital management on reducing the risk of decrease in stock prices. Decrease in stock prices can be due to weak and inefficient strategies taken by managers. One of the most important strategies taken by management is working capital management. Working capital management deals with managing the current assets and current liabilities. In case of inadequate policies to manage the company's working capital, finance manager could decrease current assets and increase current liabilities. Adopting this approach can lead the company to insolvency and bankruptcy due to poor liquidity position. Delay in payment of company’s debts can affect the credit rating of company and diversely affect company’s reputation and consequently weaken competitive advantage which can finally lead to decrease in stock prices. Considering the importance of working capital management in performance of firms, this research aims to answer the question whether working capital management can affect the stock prices or not.
To measure the working capital we made use of Gitman’s cash conversion cycle (1974) and Chen’s negative factor stock return skewness model (2001) to measure the stock prices falls in 59 listed companies in Tehran stock exchange between 1998 and 2011. This study provides strong evidence that working capital management is likely to significantly reduce the risk of falling stock prices.https://www.jmaak.ir/article_7363_18085327b86002fc604c323b9a07f997.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121110Assessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipalityAssessing SHAH model performance – based budgeting (PBB) Possibility Case study : Shiraz municipality65847364FAJavadMoradiAssistant Peofessor of Accounting, Islamic Azad University, Marvdasht (Corresponding author)HashemValipourAssistant Peofessor of Accounting, Islamic Azad University, MarvdashtMohammadaliRaziMaster of accounting,Chief of Healt Budget, Shiraz cityAlirezaMansourabadiStudent Master of accounting, Marvdasht UniversityRezaZareStudent Master of accounting, Marvdasht UniversityJournal Article20120506This study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the operating budgeting except two above parametersThis study is to assess PBB in Shiraz municipality. So a questionnaire was issued and a model was proposed to assess the possibility of PBB. Based on SHAH model the study findings concerning the subjects were negative in relation to three authority dimensions namely the authority to assess the performance and human and technical abilities and there is not the authority necessary to execute PBB and the subjects believe there is appropriate powers in Shiraz municipality in relation to three power dimensions namely legal, procedural and organizational powers. Also there are good conditions in relation to dimensions namely policy and directional acceptance, but there is not appropriate motive for the performance in another dimension of acceptance, that is, motivational acceptance. Also the findings show that PBB has deceased the expense in Shiraz municipality. Finally having compared the views of different groups the findings show that there is no significant difference between the groups' views and different categories of the personnel except in relation to two technical and legal powers parameters; namely there is relative unanimity concerning presence or absence of the substructures necessary to put into operation the operating budgeting except two above parametershttps://www.jmaak.ir/article_7364_d82f9436247aa0049767b776dceab4ed.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121120Designing a management accounting information system approach based on decision support by using fuzzy TOPSIS algorithmDesigning a management accounting information system approach based on decision support by using fuzzy TOPSIS algorithm85947365FAMohammadMahmoodiAssistant Professor, IAU, Firouzkooh Branch (Corresponding author)0000-0003-1440-6055SaeedRouhaniAssistant Professor, IAU, Firouzkooh BranchJournal Article20120805In this study, we attempted to design appropriate management accounting information systems Consistent with the qualitative characteristics of management accounting information including, relevancy, accurately and timely based on decision support, using a fuzzy TOPSIS algorithm. <br /> And Sixteen multiple priorities in management accounting information system based on decision support in order to provide appropriate qualitative characteristics, including OLAP, Optimization Technique, Visualization, Data mining, Hybrid reasoning, Data warehouse, Fuzzy, Simulation, Prototyping, Agent, Warning technology, Group decision making, Flexibility, Summarizing, Import & Export report toothier systems and Web, Mobile are presented. <br />It is suggested that providers and users of management accounting information system to provide information, relevance, accurate and timely, with priority given to the provision of information have been taken.In this study, we attempted to design appropriate management accounting information systems Consistent with the qualitative characteristics of management accounting information including, relevancy, accurately and timely based on decision support, using a fuzzy TOPSIS algorithm. <br /> And Sixteen multiple priorities in management accounting information system based on decision support in order to provide appropriate qualitative characteristics, including OLAP, Optimization Technique, Visualization, Data mining, Hybrid reasoning, Data warehouse, Fuzzy, Simulation, Prototyping, Agent, Warning technology, Group decision making, Flexibility, Summarizing, Import & Export report toothier systems and Web, Mobile are presented. <br />It is suggested that providers and users of management accounting information system to provide information, relevance, accurate and timely, with priority given to the provision of information have been taken.https://www.jmaak.ir/article_7365_95c8ba4434e9db2bf3e20c639b04c56f.pdfIranian Management Acounting AssociationJournal of Management Accounting and Auditing Knowledge2322-57851زمستان 139120121021Requirements and Strategies of Exerting Control in PCARequirements and Strategies of Exerting Control in PCA951047366FAMehrdadAlipourAssistant Professor, IAU, Zanjan BranchHosseynBadieiAssistant Professor, IAU, Garmsar Branch (Corresponding author)MansourHeydariMaster Business AdministrationJournal Article20120705PCA and risk management are one of the most important discussions related to customs modernization.PCA means control of businessmen's books and documents after releasing from customs office. This procedure leads to the reduction of required time and costs and facilitate the process of releasing goods from customs office. Performing PCA specially in developing countries like Iran which seeks fundamental and effective reform in customs rules and regulations, can lead to positive changes in commercial indices and customs services. In present study by surveying PCA's prerequisites suggested by international organizations and experiences of other countries, we seek strategies for exerting control in PCA process. To this end, effectiveness of five factors including customs rules and regulations ,infrastructures ,risk management technics, human resources, and businessmen on PCA's performing strategies have been analyzed in the form of five major hypotheses .On the basis of hypotheses tests ,we came to the conclusion that independent variables affect controlling strategies of PCA. Therefore strategies with regard to PCA have been presented.PCA and risk management are one of the most important discussions related to customs modernization.PCA means control of businessmen's books and documents after releasing from customs office. This procedure leads to the reduction of required time and costs and facilitate the process of releasing goods from customs office. Performing PCA specially in developing countries like Iran which seeks fundamental and effective reform in customs rules and regulations, can lead to positive changes in commercial indices and customs services. In present study by surveying PCA's prerequisites suggested by international organizations and experiences of other countries, we seek strategies for exerting control in PCA process. To this end, effectiveness of five factors including customs rules and regulations ,infrastructures ,risk management technics, human resources, and businessmen on PCA's performing strategies have been analyzed in the form of five major hypotheses .On the basis of hypotheses tests ,we came to the conclusion that independent variables affect controlling strategies of PCA. Therefore strategies with regard to PCA have been presented.https://www.jmaak.ir/article_7366_e6be5b6def555465fea6d6458bd7eba5.pdf