Dr. Morteza Ramazani

Examine the Effect of Social Factors on Information Technology Acceptance in Accounting profession by Using TAM Model

Nowadays, Information technology (IT) is considered as a very important and most useful part of industry, economic and culture, accounting is the system of recording and summarizing business which provide the users with information in their decision making process this research tries to examine the effect of social factors on IT acceptance to by using TAM model. The research method is descriptivesurvey based on which the author used descriptive and deductive statistic to meet the research goals. The results Keywords : system usage, Perceived usefulness, Perceived ease use, information technology, Social factors and accounting profession. indicate the lack of perceived ease of use among ease accountants.

Studying Impact of Individual Factors in Information Technology Acceptance in Accounting Occupation by Use of TAM Model (Iranian Case Study)

Today Information technology as the most use fullness part of industry, economics and culture is considered. Accounting as profession that provides information for decision–making of users and in complicated world of organization must use information technology to present information to users in time. This research by purpose of studying the effect of individual factors in […]

JIT Expectation Gap (An Empirical Study of Iranian Companies)

The JIT production approach have specific tools and necessities in such environments based on production philosophy. The tools and facilities should able to adopt with all of the needs and to have appropriate mechanism to provide the achievement to the JIT objectives. This article is studying the optimum application of and measurement of the JIT system. The research methods are based on both survey and descriptive study. the tools of gathering information are questionnaire and interview which collected from Iranian industrials experts. The sample size was 70 experts of which is 23 from public and 47 from private companies to recognize the difference significant between private and public companies. The Mann Whitnee U has employed, while the Wilcoxon test has supported the gap exception between Iranian companies to use JIT in their production process.

Assessment of Internal Factors Effects on Optimum Application of Production Cycle

Production cycle is considered as the heart of manufacturing firms and has special relationship with all internal sections (units) in which other units have duty to satisfy hardware and software needs of production cycle in order to optimum application. So this research tries to assess the effect of internal factors on optimum application of Production cycle. Research method is descriptivesurvey and also application one in which researcher has used six hypotheses to satisfy research goals in this study T-test has been utilized to assess the effects of internal factors. Also in order to examine the uniformity of internal factors effect, Friedman test has been utilized in this research and in order to compare the uniformity of internal factors effect based on firm size Kruskal-Wallis test has been used in this study in which researcher has provided some recommendations to improve the relation between internal units and production cycle.

Iranian Accountants Conception of the Prevention Methods of Fraud and Offering Some Recommendations to Reduce Fraud in Iran

Firm Technological Change and its Effects on Management Accounting Change (Case study of Iranian Manufacturing Firms)

Exact costing of productions and providing suitable and reliable information or reports for economic decision- making process are the main consideration in management accounting, meanwhile firms technological change causes the management accounting to change which we have tested the effects of suck technological change on management accounting change (MAC). The research method is descriptive survey and in applied type in which researcher have utilized four hypothesis to obtain the research objectives. The first hypotheses compare the rate of technological changes effect on management accounting change. While the second hypothesis is used to compare the needs of manufacturing firms to another costing system. Also in this research, the author has T test for both hypothesis. The third hypothesis deals with the sameness of technological changes item in which researcher have used Friedman test to examine it. Finally, the forth hypothesis , to compare the sameness of technological changes effect and the rate of firms need for other costing system by considering the firm size, researcher have applied Kruskal-Wallis test and the research results indicate the firms tendencies to develop the management accounting system.

Accountantas Perception of Forensic Accounting(Case Study of Iran)

Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This study looks for to investigate the rate of accountants’ perception of forensic accounting considering the fact that as accountants’ perception of financial rules increases the number of firms which refer to law courts for their financial complaints will be reduced. Research method is descriptive based on which the author has used Lickret 5 options questionnaire to satisfy research goals. The research results indicate the low level of accountants’ perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants’ perception of forensic accounting.

The Importance of Impact in Organizational Chnges On Management Accounting Change

Organizations involve technical chnges, humen sources development, and competitive markets. The purpose of this research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present research has 4 independent variables that include 1- new accountants 2- new packaging 3- new products 4- weak financial performance which the method of this research is descriptive- survey and in applied kind that researcher uses to reach the research objectives 4 independent variables by use of testing effect on each one of the research variable on management accounting change and friedmon test for studying equal effect of variables and for studing effect of the case study firms size has used ANOVA variance analyze test. Result of the research indirect the effect of variables of research and firms size on the new packaging and weak performance.