This paper analyzes how accounting biases endogenously arise as firm owners’ optimal response to balance different stewardship uses of accounting information systems. Specifically, we identify conditions under which the nature of the stewardship use affects whether the accounting system exhibits conservative or liberal bias. We distinguish two types of stewardship uses of accounting information...

Background and Aim: Cardiovascular diseases and medication errors are among the leading causes of morbidity and mortality around the world. Electronic prescribing and Medication Administration(ePMA) systems can prevent medication errors to some extent. This study aimed to determine the information requirements of ePMA systems. Materials and Methods: This descriptive study was conducted in Imam...

In today’s world information is power (Porter and Millar 1998). Management Information System (MIS) is a man made system that usually consists of integrated sets of components established to collect, store, and manage data and to provide output information to users. MIS facilitates the operational functions of a business and supports the management decision making processes by providing informa...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...

Middle East countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. Although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. However, with the central position ...

This study aimed to investigate the impact of information technology on the quality of accounting information was made in 2014. A survey of 425 executives of listed companies in Tehran Stock Exchange, using the Cochran formula simple random sampling method, 84 managers of these companies as the sample size was considered. Methods of data collection based on questionnaire information technology ...

Over the past few years, many organizations have come to believe that the brand of their products and services is one of their most valuable assets. Therefore, it must be said that the brand is an asset that has a significant part of the value of the property of institutions and organizations. In this research, the building brand equity (BBE) from the customer's perspective and brand market per...

Computer Assisted Mass Appraisal (CAMA) databases are used by practically every government entity that collects property taxes. CAMA databases typically contain an enormous amount of data, and for this reason alone they often contain incorrect information in one form or another that can result in lost tax revenue to one or more entities. By merging a CAMA database with a Geographic Information ...