درخت حوزه‌های تخصصی

Information Management and Analysis (IMA) implies the single data and knowledge base of the business organization whose algorithm and software complex is designed to solve functional problems of operating and dispatch management, marketing, financial arrangements, accounting, strategic planning and organizing e-document flow between the sources and users of information. The “information – communication - control” vector is directed at the achievement of corporate objectives. Assessment of IMA implementation efficiency is complicated by the fact that implementation of managerial (informational) solutions is possible indirectly, with the flows of material, financial and informational resources; the IMA algorithms are valid for a certain range of situations and modes, whose frequency and duration of action are not known in advance. The study is aimed at formalizing compatibility conditions for a set of economic and technical, actual, and probabilistic indicators applied for justifying the IMA implementation efficiency for industrial entrepreneurship. The IMA effectiveness is expected to be calculated as a total of network (communication) effects per each block of IMA algorithms, factored the presentation of information operability; to calculate cost-effectiveness (recoupment of investment) it is supposed to modernize the structural capital evaluation procedure according to A.Puliс. The article contains an introduction, concept of IMA, application of system efficiency theory to IMA, building the structure of IMA efficiency indicators, and conclusion. The main method of study: system approach.

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

One of the strategies used in active portfolio management is the "network matrix model "which can be used to form different portfolios with different characteristics of stocks or companies. In this study, with the data of 156 companies listed on the Tehran Stock Exchange during the period 2011 to 2018 using the network matrix model and based on throughput accounting criteria, portfolio formation and their performance with the portfolios of the new network matrix model (Defensive, neutral and aggressive stocks) and market portfolio were compared. The results show that the proposed network matrix model portfolios based on throughput accounting criteria have higher performance than the new network matrix model in terms of Sharpe, Sortino, upside potential, and omega criteria. Also, portfolios consisting of stocks of companies with high system performance, in addition to the above criteria, have higher performance in terms of Jensen's Alpha criteria than the new network matrix model, and in terms of upside potential and omega criteria, have higher performance than the market portfolio. The performance of portfolios consisting of stocks of companies with low system performance has a stronger correlation with the market portfolio compared to the new network matrix model.