Editor’s Note

Haider Rabiei

Volume 2, Issue 7 , September 2025, Pages 1-1

Abstract

Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making

Maryam Sohrabi; kobra sohrabi; hossen Ejlalzadeh

Volume 2, Issue 7 , September 2025, Pages 1-24

Abstract

This article provides a comprehensive perspective on the types of audit opinions, which play a fundamental role in audit reports. The purpose of this article is to analyze and compare ... Read More

The impact of the relationship between accounting conservatism and financial leverage on tax plans

ghasem ghasemi

Volume 2, Issue 7 , September 2025, Pages 25-42

Abstract

The main objective of this study is to determine the effect of the relationship between accounting conservatism and financial leverage on tax plans in the Tehran Stock Exchange, which ... Read More

The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing

Haider Rabiei; Mohamadreza Alisabah

Volume 2, Issue 7 , September 2025, Pages 43-104

Abstract

The tourism and hospitality industry, due to its service-oriented nature, demand volatility, high proportion of operating costs, and the need for rapid responses to market changes, ... Read More The tourism and hospitality industry, due to its service-oriented nature, demand volatility, high proportion of operating costs, and the need for rapid responses to market changes, requires efficient information systems to support managerial decision-making. In this context, management accounting, by providing both financial and non-financial information, is regarded as one of the key instruments for planning, control, performance evaluation, and optimal resource allocation in this industry. The purpose of this study is to explain the role of management accounting in improving the financial and managerial performance of the tourism and hospitality industry through reliance on the theoretical literature and prior studies. In terms of purpose, this research is applied; in terms of method, it is a library-based study with a descriptive–analytical approach. The data were collected through the review and analysis of authoritative sources, including specialized books, scholarly articles, professional reports, and documents related to management accounting, tourism, and hospitality, and were examined using thematic analysis and conceptual inference.The findings of the literature review indicate that management accounting, through the use of instruments such as budgeting, costing, cost–benefit analysis, cost classification and control, profitability evaluation, and capital investment decision-making techniques, plays a significant role in enhancing information transparency, improving the quality of decision-making, controlling operating costs, and increasing financial efficiency in firms operating in the tourism and hospitality industry. The review of the literature also shows that weaknesses in information systems, lack of specialized skills, complexity of cost structures, and environmental fluctuations are among the most important barriers to the effective use of management accounting in this industry. Accordingly, it can be concluded that the development and implementation of modern management accounting systems, together with managerial training and the strengthening of information infrastructures, can provide the foundation for better decision-making, higher productivity, stronger competitive advantage, and more sustainable performance in the tourism and hospitality industry.

The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit

Reza Mansori; Romina Eshaghi

Volume 2, Issue 7 , September 2025, Pages 105-124

Abstract

In emerging financial markets, particularly in Iran, accounting information transparency plays a pivotal role in mitigating information asymmetry and enhancing market efficiency. Beyond ... Read More

An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks

Shaghaegh Fakharavar; Homan Hafarpour enanllo

Volume 2, Issue 7 , September 2025, Pages 125-152

Abstract

Given the increasing need for transparency and productivity within Iran’s state-owned banking system, operational auditing has gained growing importance as a modern and effective ... Read More

Goodwill in Consolidated Financial Statements

Mina Vesal

Volume 2, Issue 7 , September 2025, Pages 153-169

Abstract

Goodwill in consolidated financial statements is one of the important and complex concepts in accounting that refers to the intangible value of a business. Goodwill plays a significant ... Read More

A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards

Volume 1, Issue 2 , August 2018, , Pages 76-102

Abstract

Cross-boundary transactions and free flow of capital are the basis of modern economies. Over one third of total financial transactions occurs over the boundaries and is expected to ... Read More

Applications of machine learning in finance and accounting

Volume 2, Issue 1 , November 2023, , Pages 83-109

Abstract

Considering the continuous progress in the IT industry and its impact on other professions and jobs, one of the new and very important words has been the focus of this small research. ... Read More

Big data and the necessity of its application in accounting education

Volume 2, Issue 1 , November 2023, , Pages 29-53

Abstract

In the recent period, the American Accounting Association as well as other different centers compiling the curricula of accounting and finance fields, emphasized the need to teach big ... Read More

Specialized Scientific Quarterly Journal of Accounting Strategies

Current Issue
Volume 2, Issue 7 - Serial Number 9, September 2025, Pages 1-169

Publication Information

Articles in Press

Volume 2 (2023)

Volume 1 (2018)

Editor’s Note

Abstract

Types of Audit Opinions: Analysis, Comparison, and Importance in Decision-Making

Abstract

The impact of the relationship between accounting conservatism and financial leverage on tax plans

Abstract

The Role of Management Accounting in Improving Financial Performance and Decision-Making in the Tourism and Hospitality Industry: Emphasis on Operating Cost Management, Revenue Management, and Pricing

Abstract

The Impact of Accounting Information Transparency on Corporate Working Capital: Emphasizing the Moderating Role of Trade Credit

Abstract

An Investigation into the Role of Operational Auditing in Enhancing Efficiency and Improving the Financial Performance of Iranian State-Owned Banks

Abstract

Goodwill in Consolidated Financial Statements

Abstract

A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards

Abstract

Applications of machine learning in finance and accounting

Abstract

Big data and the necessity of its application in accounting education

Abstract

حسابرسی داخلی، راهبری شرکتی و مدیریت ریسک

Abstract

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Abstract