تأثيرات تغيير نرخ ارز در اقتصاد ايران0 تومان
تغيير نرخ ارز، مجموعهاي از تغييرات متفاوت و حتي متضاد را در بخش خارجي و داخلي اقتصاد به همراه دارد كه برآيند آن ميتواند عملكرد اقتصاد كشور را تحت تاثير مثبت يا منفي قرار دهد. تعيين نرخ ارز از يك طرف نقش موثري در صادرات و واردات و به تبع آن تنظيم و تعديل تراز تجاري و تراز پرداختهاي كشور دارد و از طرف ديگر از نقش موثري در تعيين قدرت رقابتي توليدكنندگان داخلي در برابر رقباي خارجي در بازارهاي داخلي و خارجي و به تبع آن تعيين ميزان توليد و اشتغال برخوردار است. تعيين نرخ ارز همچنين ميتواند بر سطح عمومي قيمتها و به تبع آن تورم نيز موثر باشد. بنابراين با توجه به پيامدهاي گسترده تغيير نرخ ارز براي عملكرد اقتصاد ايران، مديريت نرخ ارز اهميت بسيار بالايي دارد. اين امر در شرايط فعلي اقتصاد كشور، به خصوص پس از اجراي طرح هدفمندكردن يارانهها، افزايش تحريمهاي اقتصادي، جهش نرخ غيررسمي ارز در بازار آزاد و بازگشت به نظام ارزي دونرخي اهميت بيشتري نيز يافته است. مساله مهمي كه اكنون سياستگذاران اقتصاد ايران در مورد مديريت نرخ ارز با آن مواجهند، اين است كه در آينده، نرخ ارز بايد در چه مسيري هدايت شود؟ پاسخ به اين سوال از يك طرف نيازمند بررسي سازوكار مديريت نرخ ارز در اقتصاد ايران و از طرف ديگر نيازمند تعيين مسير بهينه نرخ ارز در كشور است. تعيين مسير بهينه نرخ ارز نيز نيازمند بررسي پيامدهاي ناشي از مديريت نرخ ارز و تعيين اهداف سياست ارزي است. پس از تعيين مسير بهينه نرخ ارز و بررسي سازوكار مديريت نرخ ارز، ميتوان سياست ارزي مناسب را بر اساس اهداف سياست ارزي و ابزارهاي در دسترس جهت هدايت نرخ ارز به سوي مسير بهينه طراحي كرد. اين چارچوب اصلي جهت مديريت نرخ ارز در اقتصاد ايران در نمودار 1 نشان داده شده است. در ادامه ابتدا به بررسي مسير نرخ ارز در دوران پس از جنگ ميپردازيم.
تحول حسابداري دولتي ايران0 تومان
تاريخ پيدايش سيستم هاي حسابداري بي ارتباط با تاريخ تكوين حسابداري نيست چرا كه هركجا در مورد روش ارائه اطلاعات مالي و نحوه تهيه گزارشات صحبت شود، گوينده جهت انتقال نظريات خود ناچار از استفاده از مثال ها و ناگزير از استناد به روش هايي است كه مجموعه اين روش ها و سليقه ها در حقيقت نشان دهنده سيستم خاصي از حسابداري در صنعت يا بخش اقتصادي مورد نظر است. حتي اساتيد صاحب نظر حسابداري نيز در كتاب هاي خود (به خصوص در كتب حسابداري مديريت و شعبات آن مانند حسابداري صنعتي) سيستم هاي خاصي از حسابداري را به عنوان دانش يا فن حسابداري مطرح كرده و ناخودآگاه از روش يا سليقه خاصي به عنوان اصل و اساس ياد كرده و از آن دفاع نموده اند. حسابداري را در اصل يك سيستم اطلاعاتي مي دانند و اما قدمت حسابداري و يا بهتر بگوييم سيستم حسابداري به زماني مربوط مي شود كه انسان اوليه با شمارش آشنا شد. آثار تاريخي به دست آمده از تمدن هاي باستاني نشان مي دهد كه در حكومت هاي نخستين و حتي قبايل و اقوام اوليه نيز براي ثبت اطلاعات مربوط به مبادلات تجاري و گرفتن ماليات و طرح و پرداخت مخارج حكومتي، روش هايي ابداع شده كه اگر شباهتي با حسابداري امروز ندارد ولي نشان از قدمت و سابقه تاريخي اين رشته از دانش اجتماعي بشر دارد. با وجود اين سابقه طولاني، عمر حسابداري نوين به قرون وسطي و انقلاب صنعتي در اروپا محدود مي شود. عصري كه افزايش چشمگير توليدات صنعتي، رونق مبادلات تجاري و تولد موسسات و شركت هاي بزرگ را به ارمغان آورد. از اين تاريخ بود كه ديگر اداره كنندگان موسسات و شركت ها لزوماً صاحبان آن نبودند. سرمايه گذاران نگران اندوخته هايشان، مديران در انديشه ارزيابي عملكردهاي خود و دولت ها در فكر تامين مخارج اداره مملكت و بانك ها و موسسات اعتباري نگران وصول مطالباتشان، همه و همه نيازمند اطلاعاتي بودند كه فراهم كردن آنها با روش هاي قبلي ممكن نبود و اين عوامل باعث ابداع روش ها، پذيرفتن قراردادها و اصول و موازيني شد كه تدوين اين اصول و روش ها، حسابداري نوين را پايه گذاري كرد. بررسي تحولات سيستم هاي حسابداري در ايران خود نيازمند تحقيقي پردامنه است و آنچه در اين رساله به آن پرداخته شده، مروري بر مقالات و نوشته هايي است كه در اين زمينه انتشار يافته و در دسترس بوده است.
A case study of critique: Critical perspectives on critical accounting0 تومان
As accounting academics, we have a responsibility to act in the public interest as conscience, critic and counselor of society regarding economic, social and environmental justice. In fulfilling this responsibility, we are concerned with how accounting, accountants, and accountability regimes can facilitate democracy by serving the needs of pluralistic communities, giving particular attention to the various underserved constituencies. Informed by Flyvbjerg’s (2001) notion of phronetic social science research that matters, we reviewed 353 articles published in Critical Perspectives on Accounting from 1990 to 2014 identifying the focal constituency(s), the injustice(s) addressed, the groups or institutions responsible for the injustice as well as the proposals for social and political praxis outlined in the studies. Our review indicates that generally the studies identify a somewhat focused, though salient and appropriate, set of economic, social and/or environmental injustices experienced by various constituencies, and to some extent, the studies consider the context and conditions that perpetuate the inequality and injustices. However, as the field matures, there is a need for more robust development of the social and political implications of critical accounting research and for articulating the ideas and implications as action programs. Further, our review suggests that several relevant constituencies such as nonhuman animals, children, future generations, developing nations, and gender and sex/ uality minorities have received little or no attention in the current literature.
Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–۱۷۹۹)0 تومان
This study, which is informed by Foucault’s concept of governmentality, identifies the systematic ties between political discourse, forms of rationality and technologies of government during the first period that Napoleon governed Ferrara in northern Italy (1796–99). The study identifies a decoupling between ‘political discourses, rhetoric and language’ and the use of ‘technologies of government’. The results enhance understanding of the translation of politics and power into a set of administrative tasks and calculative practices to secure power in modern public sector settings today. In the neo-liberal prescriptions for the modern State which demand a much diminished role and presence for the government in the lives of its citizens, societies, organizations and their management are tending to be more and more concerned with surveillance made operable through power.
Accounting education literature review (2016)0 تومان
This review of the accounting education literature includes 108 articles published during 2016 in six journals: (1) Journal of Accounting Education, (2) Accounting Education, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (5) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior accounting education literature reviews by organizing and summarizing recent contributions to the accounting education literature. Articles are categorized into five sections corresponding to traditional lines of inquiry: (1) curriculum and instruction, (2) instruction by content area, (3) educational technology, (4) students, and (5) faculty. Suggestions for research in all areas are presented. Articles presenting instructional resources and cases published in the same six journals during 2016 are listed in appendices categorized by the appropriate content area.
Audit quality and Earnings Management in Quoted Nigerian Banks0 تومان
The objective of the study is to find out the impact of audit quality on earnings management. The study used a sample of all eighteen banks quoted on the stock exchange as at December, 2010. Data was gathered for the period 2005 to 2010. The cross-sectional year by year regression analysis was performed. Audit quality is measured by using audit fees and auditor change, and abnormal loan loss provision is used to measure earnings management. Though the result was mixed, however, based on the frequency of results for the period of the study, both audit fee and auditor change were positively related to abnormal loan loss provision. This suggests that high audit fee and change in auditor tenure will aggravate earnings management. We recommend that auditor change should not be ceremonial but based on fact of inefficiency and audit fee from each auditor client should be monitored to enforce the five per cent maximum from each client as suggested by Institute of Chartered Accountants code of ethics.
Audit tenure, auditor specialization and audit report lag0 تومان
Purpose – This paper aims to examine the association between audit frm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit frm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 frm-year observations from 2008 to 2010. Findings – The authors fnd that auditor industry specialization (regardless of city-level, national-level and joint city- and national-level industry specialization) weakens the positive association between ARL and short audit frm tenure, suggesting that auditor industry specialization complements the negative effect of short audit frm tenure on ARL. Originality/value – First, the authors add to the literature by answering the question of whether hiring industry auditor specialists is an effective way to shorten ARL created by short audit tenure. The authors provide some evidence that the concern of short audit tenure leading to longer ARL is reduced
by hiring an industry-specialized auditor. Prior researchmainly focuses on identifying the determinants of ARL without going further to fnd out which are the effective ways to reduce the audit delay. Second, their fndings can somehow resolve the debate on whether audit frm rotation should be mandatory. A new auditor’s lack of knowledge of clients’ business operations during the early years of audit engagements results in longer ARL, which eventually inﬂuences the clients’ fnancial performance. The authors’ result suggests the frms can reduce this adverse consequence by hiring an industry-specialized auditor. Finally, their fndings may provide helpful information to frms in selecting external auditors, public accounting frms in selecting a differentiation strategy and regulators in mandating audit frm rotation.
Capital structure: professional management guidance0 تومان
Purpose – Capital structure decisions rely on a complex array of theoretical foundations and practical considerations. At the managerial level, it is impractical to base decisions purely on theory. While one can develop a perception of an optimal capital structure, the decision is often obscured by practical limitations to the theoretical base. In order to be useful to practicing managers, policies and decision techniques need to be efficiently accomplished and based on available information. This paper seeks to provide that practical framework. Design/methodology /approach – This paper recounts the simple theoretical base for capital structure, highlights some of the problems encountered when applying the theory to reality, and suggests a framework for practical managerial decisions about capital structure. This exposition is especially useful in undergraduate business curricula, in particular for finance majors considering professional management as a career. Findings – While application of traditional capital structure theory is often impractical, numerous tools are available for use by professional managers to make informed decisions about capital structure. Practical implications – The conclusions from this paper provide a framework for current and prospective professional managers for making appropriate capital structure decisions in their management careers. Social implications – Proper managerial techniques and considerations for leverage and capital structure can potentially benefit society through more prudent use of debt, based on the variety of measures presented in this paper. Originality/value – Topics discussed in this paper have been in development since the 1950s. The contribution of this paper is the creation of a framework for understanding and applying these topics, for pedagogical and management training purposes.
Central Government Accounting and Financial Reporting: a Comparison between France, Italy and the European Union0 تومان
In recent years, many countries have undertaken reforms of their governmental accounting and financial reporting systems, at central level as well as at local level, in order to meet transparency, accountability and comparison needs. Furthermore, the International Public Sector Accounting Standards Board issued the first set of accounting
standards specifically dedicated to the public sector; but the adoption of these standards is not compulsory,
so not all public sector reforms are based on them
Disclosure Readability and the Sensitivity of Investors’ Valuation Judgments to Outside Information0 تومان
Prior literature suggests that investors react less strongly to information in less readable disclosures. We extend this literature by considering how disclosure readability affects the sensitivity of investors’ valuation judgments to the information contained in outside (i.e., non-firm) sources of information. Using an experiment, we present investors with a disclosure containing mixed news about the valence of firm performance, and this disclosure varies in readability. We find that investors who initially view a less readable firm disclosure provide valuation judgments that incorporate the outside information to a greater extent, such that their valuation judgments are more sensitive to whether outside information is relatively more or less supportive of management’s positive forward-looking statements. We find evidence that this occurs primarily because investors who view a less readable initial disclosure feel less comfortable evaluating the firm and, in turn, rely more on the outside information. We also find that viewing a less readable firm disclosure indirectly increases the extent to which participants search outside information. Combined, our results suggest that investors’ valuation judgments may be more influenced by outside sources of information when managers provide less readable firm disclosures, potentially limiting the extent to which managers can benefit from strategically issuing less readable disclosures to obfuscate poor performance. These findings also imply that investors might over-rely on more readable disclosures while discounting outside sources of information about the firm.
Does public services accounting belong in the curriculum?0 تومان
Purpose – This paper aims to analyse the extent to which undergraduate courses in New Zealand contain content on issues from the public and not-for-profit sectors, in addition to a for-profit businessfocus. Design/methodology/approach – The research is based on the premise that contextually-appropriate accounting is required within the public services sphere where transactions are complex and ambiguous, have a long-term focus, and where the government often performs a regulatory role. It is informed by a survey of educators, document reviews and semistructured interviews. Findings – This research finds that profit-oriented financial accounting education in New Zealand crowds out the teaching of public services content, especially when the same accounting concepts can be applied to all sectors. The imposition of sector-specific accounting standards offers an opportunity to highlight public services, but its inclusion in a crowded curriculum may require coercion from the profession. Originality/value – This paper offers a contemporary analysis of the focus of teaching in New Zealand at a time when accounting standards and auditing regulation is on the brink of change.
EDITORIAL The relationship between academic accounting research and professional practice0 تومان
Purpose – This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach – The paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue. Research limitations/implications – The editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally. Originality/value – The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.
Effect of Auditor Negotiation Experience and Client Negotiating Style on Auditors’ Judgments in an Auditor-Client Negotiation Context0 تومان
In this paper, we present the results of an experiment that investigates the effects of two factors—auditors’ negotiation experience and client negotiation style—on auditors’ perceived ultimate negotiation outcome in terms of an asset impairment writedown. We show that negotiation experience leads to a higher perceived ultimate negotiated writedown for a client with a contentious negotiation style, suggesting that negotiation experience reaps benefits when it is needed most (i.e., when the client is difficult to deal with). Negotiation experience has no effect for a client with a collaborative negotiation style. We also find that the effect of client negotiation style on auditors’ perceived negotiation outcome is contingent on the auditors’ negotiation experience. Inexperienced auditors perceive a lower ultimate negotiated writedown when dealing with a contentious rather than a collaborative negotiation style client. In contrast, experienced auditors’ perceived negotiation writedown is not affected by the client negotiation style.
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