Specialized Scientific Quarterly Journal of Accounting Strategies

Specialized Scientific Quarterly Journal of Accounting Strategies

Current Issue
Volume 2, Issue 9 - Serial Number 11, March 2026, Pages 1-130 

Publication Information

Editor-in-Chief:
Haider Rabiei

Director-in-Charge:
Haider Rabiei

Chief of Editorial Board:
Mohammad Reza Mehrabanpour

Editorial Board:
Mohammad Kashanipour Mohammad Nadiri Morteza Kazempour

Frequency: Quarterly

Volume 1 (2018)
Editor’s Note
Editor’s Note

Haider Rabiei

Volume 2, Issue 9 , March 2026, Pages 1-1

Abstract
  Editor’s Note Transitioning Toward Transparency: The Strategic Intersection of Accounting and the Intelligent Tax System As we approach the winter of 2025, with the country’s ...  Read More
An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations
An Analysis of the Distinctions Between Financial Accounting and Tax Accounting and Their Implications for Strategic Decision-Making and Legal Compliance in Organizations

Haider Rabiei

Volume 2, Issue 9 , March 2026, Pages 1-22

Abstract
  In the complex environment of modern business, financial accounting and tax accounting are recognized as the two primary pillars of organizational information systems. Despite their ...  Read More
A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects
A Legal and Economic Analysis of Property Taxes in the Iranian Tax System: Challenges, Reforms, and Executive Prospects

Haider Rabiei; Zeinab Ahmadian Nawa; Reyhaneh Shabani

Volume 2, Issue 9 , March 2026, Pages 23-48

Abstract
  Property tax, as a direct instrument within the tax system, plays a fundamental role in securing stable government revenues, controlling the concentration of wealth, and regulating ...  Read More
Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion
Analyzing the Role of Tax Accounting in Enhancing Tax Compliance and Preventing Tax Evasion

Haider Rabiei; Maryam Sohrabi; Fatemeh Zamani

Volume 2, Issue 9 , March 2026, Pages 49-70

Abstract
  Tax evasion, as one of the fundamental challenges in economic systems, leads to a reduction in government revenues and disruption of social justice. The aim of this research is to explain ...  Read More
Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems
Pathological Analysis of Strategic Errors in Tax Return Preparation: An Approach to Reporting Risk Management and Transition to Intelligent Tax Systems

Haider Rabiei; ّFarid Boutorabi

Volume 2, Issue 9 , March 2026, Pages 71-90

Abstract
  Tax accounting, as the connecting link between financial reporting standards and legal requirements, plays a key role in economic transparency and the management of tax risks. The main ...  Read More
Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability
Analysis of Incentive and Exemption Mechanisms in Iran’s Rental Income Tax System: A Step Towards Social Justice and Housing Market Stability

Haider Rabiei; kobra sohrabi

Volume 2, Issue 9 , March 2026, Pages 91-112

Abstract
  This research aims to analyze the capacities of the Direct Tax Law in the field of rental income tax and its role in tax justice and housing market regulation. The primary problem addressed ...  Read More
An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight
An Analytical Inquiry into the New Obligations of Taxpayers in Iran’s Tax System: From Transaction Transparency to Intelligent Oversight

Haider Rabiei; Matin Farahjoo; Alireza Soltani

Volume 2, Issue 9 , March 2026, Pages 113-130

Abstract
  In recent years, Iran’s tax system has undergone a fundamental transition from traditional and arbitrary (Ali-ol-Ras) methods toward data-driven and intelligent systems. The primary ...  Read More
A Brief History on Accounting Standards and Pros and Cons of Using International Financial Reporting Standards
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
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
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
Investigating the impact of financial accounting regulations on corporate earnings management with emphasis on the moderating role of digitalization
Investigating the impact of financial accounting regulations on corporate earnings management with emphasis on the moderating role of digitalization

زین العابدینی Zain al-Abidini

Articles in Press, Accepted Manuscript, Available Online from 21 June 2026

Abstract
  This study aims to investigate the impact of financial accounting regulations on earnings management in companies listed on the Tehran Stock Exchange (TSE) during the period from 2015 ...  Read More