مطالب

Strategic management accounting, including systems and processes in the modern era, is characterized by changes in the competitive environment that, Can be achieved through the participation of companies in the management accounting system, Assist financial managers to make decisions in the value chain and develop green accounting functions. Unfortunately, though, over time, strategic management accounting techniques are still unknown to corporate executives, especially in environmental processes, leading to a decline in corporate participation in strategic decision making. The Purpose of this research is Capacity Building Green Accounting Consequences Based on Explanation of Strategic Management Accounting Techniques by analysis of CARD and developed the theory of Rough (ERST). The methodology of this research is developmental, applied and hybrid and two groups of target population participated in this research. In the first part of 15 experts in the field of accounting at the university level an In the second part, 35 executives participated matrix Tehran Stock Exchange through a questionnaire that both the target population, sampling was homogenous. In this research, in the qualitative part, the components and indices related to the research variables were selected based on content analysis and cross-analysis and then based on Delphi analysis and hierarchical analysis in order to achieve theoretical adequacy. Then, in the quantitative section, through the analysis of the Rough Complex analysis, the decision tree determined the most effective green accounting function/outcome and strategic management accounting technique, and finally, the product life cycle costing technique is the most effective strategic management accounting technique for enhancing green accounting functions. In fact, the results showed that product cycle costing technique is a factor for enhancing the cost savings of recycling and waste recycling costs and increasing the competitiveness of the company as a component of green accounting competitive Consequences.

The purpose of this study is to examine the relationship between audit fees and stock price crash risk. The study period is from 2013 to 2017 and the selected sample consists of 110 companies listed on Tehran Stock Exchange (TSE). To test the hypotheses of the research, the ordinary least squares regression is used. The findings show that there is a positive and significant relationship between audit fees and stock price crash risk. In other words, for companies with higher audit fees, there is a greater risk of falling stock prices.

In this study, corpus method was used to test an assumption of Conceptual Metaphor Theory (CMT) that systematic and conventionally fixed metaphorical expressions have literal meaning in the source domain. The conceptual metaphors LIFE IS A JOURNEY and IDEAS ARE PLANTS were selected for analysis and three keywords from source domain of the metaphors were chosen and matched with their English equivalents. Hamshahri 2 collection of Farsi texts was selected as the corpus of the study. For ease of processing, one third of the corpus comprising of fifty million word tokens was randomly sampled as the working corpus. Collocates of the source-domain keywords, as realizations of fixed metaphoric expressions, were extracted using AntConc software and their concordances were examined. It was found that 1) in conventionally fixed metaphorical expressions, when source-domain keywords were used metaphorically they had collocates that rarely appeared with the same source-domain keywords used literally, and 2) source-domain keywords had gradable degrees of metaphoricity. The findings were interpreted as suggesting that the meaning of fixed metaphoric expressions may not be systematically connected to the metaphor's source-domain meaning.

As non-profit organizations, universities have specific goals and missions, their performance must be assessed for exploiting their limited available resources and achieving organizational goals. The purpose of this study is to employ the obtained strategies for evaluating the status of research area in the Islamic Azad University using SWOT analysis and design the research development model of the university through social marketing mix. A mixed methods research (quantitative-qualitative) has been used for the study carried out in two stages. In the first stage, SWOT analysis is used and in the second stage, social marketing is employed given the extracted strategies in the previous stage. In the qualitative section, the statistical sample included experts (deputies, research managers, students and professors who were the members of the young researchers club in the first stage and assistant and associate marketing professors in the second stage) selected via purposive sampling and theoretical saturation. In quantitative section, the research was descriptive and field-based where the statistical sample included 370 respondents from university branches at Tehran and Alborz provinces and selected via stratified random sampling. According to Cronbach alpha coefficient, reliability of the SWOT questionnaire was estimated equal to 98% and that of social marketing was equal to 96%. According to the results of the study, integrated social marketing could result in favorable research behavior.