The survival and growth of the banking industry, on the one hand, requires the trust and satisfaction of individuals in the community, on the other hand, requires financial health. In this research, we seek to evaluate the impact of activity-based management on indices of banking health in the banking system of IR Iran. The activity-based management tools examined in this study are activity-bas...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

This paper explores the design of computerbased systems that support the management of organisational knowledge. The information systems notions of databases and information architectures are extended to the search for a meaningful conceptual structure by which collective knowledge can be supported by existing information technologies. An “architecture” is presented where the key unit of analys...

Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM sy...

this study presents empirical evidence concerning the effect of different accounting standard on earnings management. prior studies have shown that accounting standards influence earnings management. tighter accounting standards regime restricts management’s descretion to manipulate accruals, and at the same time, induce more costly real earnings management activities. to investigate this iss...