At universities, educating students on real-life practices is one of the key drivers in a changing academic environment. Academic institutions encourage the study of the learning environment and ensure that appropriate strategies are in place for educating students. A first-year Accounting I student stated the importance of computerised accounting: “Computerised accounting is used in the workpl...

The main objective of this study is to give the insight of describing mixing accounting ratios and macroeconomic variables as the risk factors in Iran. The results indicate a significant relationship between book to market ratio, financial leverage, size factors and expected stock returns in the Iranian market. In consistent with the other studies, we came to the conclusion that the term struct...

This paper focuses on the importance of accounting harmonisation on foreign activities at a macroeconomic level. International Financing Reporting Standards (IFRS) adoption is considered to reduce information costs among countries and is, therefore, an important way to encourage international trade in goods and investments. The fixed-effects vector decomposition (FEVD) procedure is used to esti...

We forecast US GDP and inflation over 1-, 4and 8-step horizons using the dataset from Stock and Watson (2009), with factors, variables, both, and neither. Autometrics handles perfect collinearity and more regressors than observations, enabling all principal components and variables to be included for model selection, jointly with using impulse-indicator saturation (IIS) for multiple breaks. Emp...

The purpose of this study was to analysis the effect of management accounting information system (MAIS) based on decision support (DS) and business intelligence (BI) in return on investment (ROI) and return on equity (ROE) of Tehran stock exchange companies. We used analytical hierarchical process (AHP) through the weighting of MAIS based on DS and BI elements Then, questionnaires based on DS a...

This study investigated the effects of information system (IS) integration on financial performance in Tehran Stock Exchange with an emphasis on the mediating role of cost performance and quality performance. This survey was carried out in 2018 by distributing 300 questionnaires among all CEOs, financial administrative vice-presidents, accounting managers, and accountants of manufacturing compa...