This study investigated the intervention of Zimmerman & Hutchins (2003) Information Synthesization vs. Visualization on Iranian Undergraduate ESP (Accounting) learners’ reading comprehension achievement across gender. 120 ESP University students majoring in Accounting in Iran participated in this study and were assigned to 4 homogeneous groups, 30 male and 30 female students in experimental gro...

this paper examines the dimensions of accountability that the executive must fulfil in the islamic republic of iran and the role of accounting in meeting accountability obligations as they are at present. accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. public sector resource accounting information sys...

The purpose of this study is to investigate the effect of corporate governance, the ownership percentage of major and institutional shareholders, auditor change, audit committee independence, and information asymmetry on accounting conservatism. Basu's model (1997) has been used to evaluate the relationship among variables. The present study is a post-event study, and the research sample includ...

in this study the effectiveness of accounting information systems of finance managers of listed companies at tehran stock exchange is evaluated. the results indicate that implementation of accounting information systems at these companies caused the improvement of managers’ decision-making process, internal controls, and the quality of the financial reports and facilitated the process of the co...

This study intends to design a sales accounting information system for UMKM Toko Utara Game. The purpose of this is with EMKM standards at Game that can be implemented as one the human error risk management might occur if run conventionally and not computerized. research method used in descriptive method, which author analyzes describes events present intention overcoming problems types data ar...