درخت حوزه‌های تخصصی

Forensic accounting, as a process of legal inspection of corporate accounting practices, has become an important strategy to prevent fraud and financial misconduct, creating information transparency for investors to make financial decisions. Among the capital market companies, oil companies can strengthen the forensic accounting paradigm to provide documentation and transparency of decision-making to prevent market distrust caused by investor risks and contribute to the sustainable development of its presence in advancing competitive strategies. This study aims to develop an effective forensic accounting paradigm based on the risks of investors in oil companies. In this study, the components (dimensions of forensic accounting) and research propositions (investor risk themes) were used to from a combined analysis with 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by the interpretive ranking process (IRP) by 20 financial managers of oil companies in the capital market. The results showed that the statements of inflation and credit risk as the most influential themes threaten investors in oil companies, strengthening the focus on legal mechanisms as a component of the forensic accounting paradigm. This result shows that, in the presence of inflationary and credit risks for oil companies’ investors, the importance of legal mechanisms in judicial accounting can lead to increased information transparency to protect the interests of oil companies’ investors

The current study was conducted to determine the effectiveness of Pygmalion effect-based education of teachers on the students’ self-efficacy and academic engagement. The study is quasi-experimental (pretest-posttest with control group). The statistical population of this study includes all students of first and second grades of high schools in Semnan in 2018-2019Thirty students were selected through multi-level cluster sampling method and after filling the written consent out, they answered General Sherer Self-efficacy questionnaire as well as Academic Engagement Questionnaire of Schaufeli et al. The experimental intervention (education based on Pygmalion effect) was only implemented for the teachers of the experimental group during 10 sessions of 60 minutes. After finishing the educational program, both groups took posttest. The obtained results of data analysis, using covariance analysis, showed that education based on Pygmalion effect for teachers affect students’ self-efficacy as well as their academic engagement. It can be concluded that teaching Pygmalion effect-basedto teachers training session could lead to more self-efficient and academically engaged generation.