Keyword Index

A

  • Accountability The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]
  • Accountability An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]
  • Accounting Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]
  • Accounting Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]
  • Accounting An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]
  • Actuary The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]
  • Ambiguity in laws Assessing the quality of financial laws in Iran in terms of transparency, stability and non-dispersion [Volume 8, Issue 2, 2021-2022, Pages 167-181]
  • Audit Quality Investigating the effect of gender on the relationship between stress and audit quality [Volume 8, Issue 2, 2021-2022, Pages 101-112]

B

  • Bank Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]
  • Banking Industry Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]
  • Board of Certification of CPAs Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019 [Volume 8, Issue 1, 2021-2022, Pages 115-138]
  • Budgeting Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]
  • Budget Management Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

C

  • Cross-impact analysis Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]

D

  • Delphi-Fuzzy Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]
  • Delphi technique Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]
  • DEMITEL method Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]
  • Diagnostic Tax Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]
  • Digital Banking Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]
  • Digital Marketing Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]

E

  • Efficiency Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021-2022, Pages 67-80]
  • Efficiency Motivated Bias Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]
  • Efficient management A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]
  • Ethical decision making Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

F

  • Female auditor Investigating the effect of gender on the relationship between stress and audit quality [Volume 8, Issue 2, 2021-2022, Pages 101-112]
  • Financial management Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]
  • Financial Reporting Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]
  • Financing The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]
  • Financing Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]
  • Foundation Data Theory Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]
  • Futures Studies Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]
  • Fuzzy Analysis Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]
  • Fuzzy Delphi Method Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]
  • Fuzzy Gap Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]

G

  • Gender The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]
  • General Treasury Administration Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]

I

  • Individual characteristics Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]
  • Information Disclosure Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]
  • Internal Audit The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]
  • Internal Control Evaluation Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]
  • Investment Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]
  • Iran Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]
  • Iran Public Sector Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]
  • Islamic Approach An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]

K

  • Keywords Cash Flow Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]
  • Keywords: Certified Public Accountant Exam Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019 [Volume 8, Issue 1, 2021-2022, Pages 115-138]

L

  • Long-term The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]

M

  • Management accounting techniques Impacts of Utilizing Different Management Accounting Techniques on the Efficiency of Management Control Systems of Organizations [Volume 8, Issue 1, 2021-2022, Pages 67-80]
  • Management accounting techniques Presenting the structural model of interactive and diagnostic approach in the use of management control systems in Iranian state-owned companies [Volume 8, Issue 2, 2021-2022, Pages 1-20]

N

  • Negative Emotions A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]

O

  • Operational Activities Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]
  • Optimization Provide a hierarchical model for measuring the performance of financial accelerators in State-owned banks of Iran [Volume 8, Issue 2, 2021-2022, Pages 113-126]
  • Organizational culture Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]
  • Organizational ethics Meta-Analysis of Factors Affecting Ethical Decision Making in the Accounting and Auditing Profession [Volume 8, Issue 2, 2021-2022, Pages 143-166]

P

  • Performance Auditing Report The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]
  • Positive and negative Moods The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]
  • Positive Emotions A Predict Relationship between Individual Emotions and Public Financial Resources Management [Volume 8, Issue 2, 2021-2022, Pages 91-101]
  • Public Institutions Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]
  • Public sector Designing a Financial Mangement Framework for General Treasury Administration in Iran [Volume 8, Issue 1, 2021-2022, Pages 9-28]
  • Public sector Feasibility Study of Generalizability of Cash Flow Classes in National Standards to Public Sector Reporting Units [Volume 8, Issue 1, 2021-2022, Pages 53-66]

R

  • Real Time Reporting Performance-Based Budgeting Model with a Real Time Financial Reporting Approach in Iran Public Sector [Volume 8, Issue 2, 2021-2022, Pages 21-36]
  • Relational capital Fuzzy Delphi algorithm and fuzzy DEMITEL in Designing and explanation of Relational capital in Banks [Volume 8, Issue 2, 2021-2022, Pages 81-90]

S

  • Social Approach An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]
  • Social Security Organization The Impact of Parametric Reforms on the Financing of Social Security organization's Long-Term Commitments Using Actuaries [Volume 8, Issue 2, 2021-2022, Pages 127-142]
  • Socio-Cultural Futures Studies of the Tax System in Iran: A Socio-Cultural Perspective [Volume 8, Issue 1, 2021-2022, Pages 97-114]
  • Structuration Theory An Islamic-Social Model of Accountability in Accounting [Volume 8, Issue 2, 2021-2022, Pages 37-58]
  • Sustainable Development Fuzzy Gap Analysis of Sustainable Development Accounting Disclosure Factors with Mixed Approach in Iran [Volume 8, Issue 1, 2021-2022, Pages 29-52]
  • Sustainable Development The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]
  • Systems and Controls The gap between the current situation and the desired level of Performance Audit Report from the perspective of public sector auditors [Volume 8, Issue 1, 2021-2022, Pages 213-240]

T

  • Tax Adjustment Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]
  • Tax Dispute Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]
  • Tax Litigation Legalistic AI Approach in Analyzing the Factors Affecting Tax Adjustment of Legal Entities in the Tax Litigation System (Case Study: Tax Affairs of South Khorasan) [Volume 8, Issue 1, 2021-2022, Pages 175-194]
  • Time Budget Pressure Investigating and Evaluating Performance Motivation Bias in Auditors under Time Budget Pressure (Case Study: Auditors of the Court of Iran's Audit) [Volume 8, Issue 1, 2021-2022, Pages 81-96]
  • Tose’e Ta’avon Bank Investigating Digital Marketing Pattern Using Foundation Data Approach in the Banking System (Case Study ‎Tose’e Ta’avon Bank) [Volume 8, Issue 2, 2021-2022, Pages 59-72]
  • Transparency Provide Financial Transparency Model in the Municipality [Volume 8, Issue 1, 2021-2022, Pages 195-212]

V

  • Virtual Currency Provide a Model for Identifying the Challenges of Virtual Currencies in the Marketing of the Iranian Banking Industry [Volume 8, Issue 1, 2021-2022, Pages 153-172]

W

  • Whistle-blowing The effect of gender of internal auditor in state-owned banks on the relationship between moods and whistle-blowing [Volume 8, Issue 2, 2021-2022, Pages 73-80]