Keyword Index

A

  • Absorption system Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024-2025, Pages 205-218]
  • Accountability Investigating the impact of big data on the qualitative characteristics of financial reports and accountability in the public sector [Volume 11, Issue 2, 2024-2025, Pages 43-62]
  • Accountability A Conceptual framework for developing Sustainability reporting in the public sector [Volume 11, Issue 2, 2024-2025, Pages 213-230]
  • Artificial intelligence Providing an AI-based audit quality model in the audit environment of Iran. [Volume 11, Issue 2, 2024-2025, Pages 197-212]
  • Auditing environment Providing an AI-based audit quality model in the audit environment of Iran. [Volume 11, Issue 2, 2024-2025, Pages 197-212]
  • Auditing skills The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province) [Volume 11, Issue 2, 2024-2025, Pages 125-144]
  • Auditor's self-efficacy The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province) [Volume 11, Issue 2, 2024-2025, Pages 125-144]
  • Audit Quality Providing an AI-based audit quality model in the audit environment of Iran. [Volume 11, Issue 2, 2024-2025, Pages 197-212]

B

  • Balanced Score Card The impact of performance measurement systems on organizational performance considering the mediating role of public accountability [Volume 11, Issue 2, 2024-2025, Pages 1-26]
  • Budgeting Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024-2025, Pages 131-146]
  • Budgeting Developing a Framework for Modeling and Categorizing Financial Indicators in Risk Management of Hazardous Materials Transportation [Volume 11, Issue 2, 2024-2025, Pages 89-104]

C

  • Career resilience The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach [Volume 11, Issue 1, 2024-2025, Pages 189-204]
  • Causal Layered Analysis Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024-2025, Pages 147-166]
  • Comptroller Financial Supervision Model of Tehran Municipality Comptrolleres [Volume 11, Issue 2, 2024-2025, Pages 63-88]
  • Conservatism The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies [Volume 11, Issue 2, 2024-2025, Pages 27-42]
  • Cost behavior Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024-2025, Pages 205-218]
  • Costing Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024-2025, Pages 205-218]

D

  • Directors' compensation Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024-2025, Pages 117-130]
  • Driving Forces Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024-2025, Pages 147-166]

E

  • Education The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education [Volume 11, Issue 1, 2024-2025, Pages 75-92]
  • Environmental A Conceptual framework for developing Sustainability reporting in the public sector [Volume 11, Issue 2, 2024-2025, Pages 213-230]
  • Environmental Management Accounting The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies [Volume 11, Issue 2, 2024-2025, Pages 27-42]

F

  • Financial Instruments Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System [Volume 11, Issue 1, 2024-2025, Pages 59-74]
  • Financial Reporting Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) [Volume 11, Issue 1, 2024-2025, Pages 117-130]
  • Financial risk management Developing a Framework for Modeling and Categorizing Financial Indicators in Risk Management of Hazardous Materials Transportation [Volume 11, Issue 2, 2024-2025, Pages 89-104]
  • Financial supervision Financial Supervision Model of Tehran Municipality Comptrolleres [Volume 11, Issue 2, 2024-2025, Pages 63-88]
  • Financial sustainability Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024-2025, Pages 167-188]
  • Foresight Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024-2025, Pages 147-166]

G

  • Grounded Theory A new model for improving the level of warning of independent auditors in Iran using grounded theory... [Volume 11, Issue 2, 2024-2025, Pages 105-124]

H

  • Higher Education Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024-2025, Pages 167-188]

I

  • Ideology The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies [Volume 11, Issue 2, 2024-2025, Pages 27-42]
  • Independent Auditors A new model for improving the level of warning of independent auditors in Iran using grounded theory... [Volume 11, Issue 2, 2024-2025, Pages 105-124]
  • International Financial Reporting Standards Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System [Volume 11, Issue 1, 2024-2025, Pages 59-74]

L

  • Liberal The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies [Volume 11, Issue 2, 2024-2025, Pages 27-42]
  • Loose Coupling Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024-2025, Pages 167-188]

M

  • Management accounting Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff [Volume 11, Issue 1, 2024-2025, Pages 35-58]
  • Megatrends Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024-2025, Pages 147-166]
  • Meritocracy The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach [Volume 11, Issue 1, 2024-2025, Pages 189-204]
  • Meta-Synthesis Approach Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024-2025, Pages 93-116]
  • Moral Hazard Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System [Volume 11, Issue 1, 2024-2025, Pages 59-74]

O

  • Organization Agility Identifying and ranking effective factors on the effectiveness of agile knowledge management in state banks and providing practical and operational solutions [Volume 11, Issue 2, 2024-2025, Pages 145-162]
  • Organizational Performance The impact of performance measurement systems on organizational performance considering the mediating role of public accountability [Volume 11, Issue 2, 2024-2025, Pages 1-26]

P

  • Performance Accountability Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024-2025, Pages 131-146]
  • Performance Audit Report Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024-2025, Pages 93-116]
  • Performance-Based Budgeting Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff [Volume 11, Issue 1, 2024-2025, Pages 35-58]
  • Performance-Based Budgeting Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability [Volume 11, Issue 1, 2024-2025, Pages 131-146]
  • Performance Measurement Systems The impact of performance measurement systems on organizational performance considering the mediating role of public accountability [Volume 11, Issue 2, 2024-2025, Pages 1-26]
  • Phenomenology The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education [Volume 11, Issue 1, 2024-2025, Pages 75-92]
  • Productivity Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) [Volume 11, Issue 1, 2024-2025, Pages 21-34]
  • Public sector Investigating the impact of big data on the qualitative characteristics of financial reports and accountability in the public sector [Volume 11, Issue 2, 2024-2025, Pages 43-62]
  • Public sector A Conceptual framework for developing Sustainability reporting in the public sector [Volume 11, Issue 2, 2024-2025, Pages 213-230]
  • Public Sector Accounting The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education [Volume 11, Issue 1, 2024-2025, Pages 75-92]
  • Public sector auditors The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province) [Volume 11, Issue 2, 2024-2025, Pages 125-144]
  • Public Sector Institutions Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach [Volume 11, Issue 1, 2024-2025, Pages 93-116]

Q

R

  • Relationship between accounting information The impact of presidential elections on the value relevance of accounting information in public companies. [Volume 11, Issue 2, 2024-2025, Pages 163-178]
  • Reporting Quality A new model for improving the level of warning of independent auditors in Iran using grounded theory... [Volume 11, Issue 2, 2024-2025, Pages 105-124]
  • Responsibility The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach [Volume 11, Issue 1, 2024-2025, Pages 189-204]
  • Revenue Diversity Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education [Volume 11, Issue 1, 2024-2025, Pages 167-188]

S

  • Selected branches Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) [Volume 11, Issue 1, 2024-2025, Pages 21-34]
  • Spiritual approach The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach [Volume 11, Issue 1, 2024-2025, Pages 189-204]
  • Stractual Equation The impact of performance measurement systems on organizational performance considering the mediating role of public accountability [Volume 11, Issue 2, 2024-2025, Pages 1-26]
  • Supreme Audit Court The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province) [Volume 11, Issue 2, 2024-2025, Pages 125-144]
  • Sustainability reporting A Conceptual framework for developing Sustainability reporting in the public sector [Volume 11, Issue 2, 2024-2025, Pages 213-230]

T

  • Taxation System Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology [Volume 11, Issue 1, 2024-2025, Pages 147-166]
  • Tehran Municipality Financial Supervision Model of Tehran Municipality Comptrolleres [Volume 11, Issue 2, 2024-2025, Pages 63-88]
  • Tose’e Ta’avon Bank Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) [Volume 11, Issue 1, 2024-2025, Pages 21-34]

V

  • Variable system Examining the obstacles of using variable costing in Gas Company of Hormozgan province [Volume 11, Issue 1, 2024-2025, Pages 205-218]

W

  • Whistle-blowing Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory [Volume 11, Issue 1, 2024-2025, Pages 1-20]