Fuzzy Logic in Accounting and Auditing

کلیدواژه: Fuzzy Logic,Accounting,Auditing,Ambiguity

نویسندگان: IMENI MOHSEN

ناشر: JOURNAL OF FUZZY EXTENSION AND APPLICATIONS - JOURNAL OF FUZZY EXTENSION AND APPLICATIONS

Many areas of Accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of Accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of Accounting with binary classificati... ادامه

سال:2020

Designing a Model of Corporate Governance Characteristics with an Interactive Approach to Strategic Management Accounting and Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Company Size and Organizational Life Cycle

نویسندگان: Sahari Mohammadreza, POURZAMANI ZAHRA

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this study is to "designing a model of corporate governance characteristics with an interactive approach to strategic management Accounting ". In this regard, while reviewing the concepts of corporate governance, management Accounting, strategic management Accounting, company size and... ادامه

سال:2022

The Role of Corporate Governance in Strategic Management Accounting

کلیدواژه: Corporate Governance,Management Accounting,Strategic Management Accounting,Strategic Governance

نویسندگان: Ebrahimi Kahrizsangi Khadije, BEKHRADINASAB VAHID

ناشر: حسابداری مدیریت - MANAGEMENT Accounting

Strategic management Accounting is one of the systems that, in the present time, can be combined with the decisions made by financial managers in the value chain by using the techniques and participation of accountants in strategic management process in the current business environment. But unfortun... ادامه

سال:2019

The Impacts of Smart Contracts on Accounting and Auditing

کلیدواژه: Smart Contracts,Block Chain,Robotic Automation Process,Artificial Intelligence,Internet of Things

نویسندگان: Jamalianpour Mozaffar, Alipour Fallah Pasand Ali

ناشر: مطالعات حسابداری و حسابرسی - JOURNAL OF Accounting AND AUDITING STUDIES

Since the dawn of time, mankind has been in search of different ways of exchanging goods and services. Such exchanges have been built upon contracts or agreements between two or more parties whose will has given way to the creation of a legal phenomenon. Since the last few decades, man’ s eve... ادامه

سال:2020

The Role of Water Accounting and Auditing in Water Governance

کلیدواژه: Water Accounting, Water Auditing, Water Governance, Water allocation, Sustainable development

نویسندگان: Taheri Seyedeh Mohaddeseh, Abdollahpour Masoud, Davary Kamran

ناشر: آب و توسعه پایدار - JOURNAL OF WATER AND SUSTAINABLE DEVELOPMENT

In this Conceptual-analytical article, the concept of water Accounting and the necessity of the role of water Accounting in water governance have been explained, as well as the correction of common previous beliefs and assumptions, and the step-by-step description of the water Accounting cycle. For ... ادامه

سال:2025

The Effects of Blockchain Technology on the Accounting and Auditing profession

کلیدواژه: Technology,Blockchain,Accounting,Auditing

نویسندگان: Noori Doabi Payam, TALEBNIA GHODRAT ALLAH

ناشر: رشد فناوری - Roshd-e-Fanavari

After the Internet, blockchain technology has become a key factor in creative and innovative ideas and solutions in the financial sector due to its wide application potential and its numerous implementations. The advent of blockchain creates new opportunities and challenges for ongoing auditing and ... ادامه

سال:2023

Designing a Hybrid Model of Factors Affecting Accounting Development in Iran

کلیدواژه: Accounting Development,Analysis,Cross-Compounding

نویسندگان: Goleyjani Mehrdad, ALIKHANI RAZIEH, MARANJORY MEHDI, Fallah Reza

ناشر: پژوهش های حسابداری مالی و حسابرسی - The Financial Accounting and Auditing Researches

The purpose of this research is to identify the factors influencing the development of Accounting by the combination of meta-analysis techniques. In the present study, by applying a systematic and qualitative cross-over approach, we analyze the results and findings of previous researchers and by con... ادامه

سال:2021

Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

کلیدواژه: ax avoidance, previous management experience of senior managers,, Tehran Stock Exchange

نویسندگان: Zahedi Neda, Hosseini Seyed Ehsan

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

The main objective of this study is to examine the relationship between the previous management experience of senior executives and tax avoidance in companies listed on the Tehran Stock Exchange. This research is applied in purpose and analytical in nature. It uses a panel dataset from 133 listed co... ادامه

سال:2024

Identifying the Consequences of Non-Compliance with Accounting Standards in Tax Auditing

کلیدواژه: Auditors, auditing standards, audit quality, financial statements, tax system

نویسندگان: Alizadeh Ahvazi Mohammad, Amiri Hushang, Chaharmahali Shahram

ناشر: حسابداری، امور مالی و هوش محاسباتی - Accounting, Finance and Computational Intelligence

The significance of taxation in achieving the annual budget revenue targets necessitates the reform of tax system processes and highlights the inconsistencies between tax auditing practices and Accounting standards. The need to address this issue stems from the divergence between the principles gove... ادامه

سال:2024

A Meta-Study on Corporate Sustainability Reporting in Iranian Accounting and Auditing Research

کلیدواژه: Sustainability Reporting, environmental dimension, economic dimension, social dimension, management dimension

نویسندگان: Ghadrdan Ehsan, Rezaei Farzin

ناشر: حسابداری و منافع اجتماعی - حسابداری و منافع اجتماعی

Purpose: The purpose is to review articles in the field of sustainability reporting. In order to be able to evaluate the most important topics that are currently being considered as well as the research needs related to this field.
Research Method:ادامه