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کلیدواژه: Keywords: challenges, Future of accounting,
نویسندگان: Azarsaeed Yashar, Rostami Shoeyb
ناشر: قضاوت و تصمیم گیری در حسابداری - Judgment and Decision Making in Accounting and Auditing
AbstractThis article examines the ethical challenges of using accounting systems based on artificial intelligence for decision-making and presents the correct decision-making in the framework of the four-component model of Rest. The following article contributes to the literature related to accounti... ادامه
سال:2023
مشاهده/دانلود
کلیدواژه: Principle of Rule of Law,Local Affairs,Local Councils,Local Jurisdiction,Local Requirements,Local Regulation
نویسندگان: ROSTAMI VALI, Hosseinipour Ardakani Sayyed Mojtaba
ناشر: دانش حقوق عمومی - JOURNAL OF PUBLIC LAW KNOWLEDGE
Regulatory regulation is now a tool in the hands of public institutions to achieve their goals and competencies. Local councils also among these institutions within the scope of their competence in local affairs. But just as any regulator is required to adhere to some principles in enacting regulati... ادامه
سال:2021
کلیدواژه: Financing, Asymmetric Cost Behavior, governance mechanisms of internal control, Agency
نویسندگان: Kabiri Mohammad Taghi, Heydari Rostami Keramat Allah, Shahmoradi Farinosh
ناشر: چشم انداز مدیریت مالی - JOURNAL OF FINANCIAL MANAGEMENT PERSPECTIVE
Asymmetric cost behavior refers to the different response of variable costs in case of an increase or decrease in the level of the company's operating activity due to managerial commitment decisions to preserve unused resources when the volume of activity decreases. The purpose of this research is t... ادامه
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