Specialized Scientific Quarterly Journal of Accounting Strategies

Editor's Note

Haider Rabiei

Volume 2, Issue 6 , June 2025, Pages 1-1

Abstract

The sixth issue of the Journal of Accounting Strategies is published in a situation where the need for comprehensive attention to the components of organizational governance and the ... Read More

The role of internal control in independent audit quality

Haider Rabiei; Maryam Sohrabi; Hossein Ajlalzadeh

Volume 2, Issue 6 , June 2025, Pages 1-38

Abstract

Internal controls, as the foundation for establishing an efficient governance and management system in economic units, play a key role in achieving organizational goals, improving the ... Read More Internal controls, as the foundation for establishing an efficient governance and management system in economic units, play a key role in achieving organizational goals, improving the reliability of financial reporting, preventing and detecting fraud, and increasing information transparency. Valid international frameworks such as the Sarbanes-Oxley Act and auditing standards, while emphasizing the five basic components of internal control (control environment, risk assessment, information system, control activities, and oversight), place the ultimate responsibility for designing and implementing these systems on the board of directors and executive managers. Control weaknesses can lead to financial distortions, including errors and fraud, which have often been the root of the collapse of large companies. Internal and independent auditing plays a complementary and advisory role in this structure and evaluates the health of controls for stakeholders. Internal controls are divided into preventive, detective, corrective, directive, and compensatory controls in terms of type, and administrative and financial controls in terms of nature. Inherent human and organizational limitations, the dynamics of the business environment, and the possibility of collusion and management override of controls always make their effectiveness relative. The findings of this study show that the establishment and continuous assessment of internal controls is not only a legal and professional requirement but also a strategic necessity for maintaining the survival of the organization, promoting transparency, and providing assurance to stakeholders; and the quality of internal controls directly affects the scope and extent of the auditor's reliance on evidence in the audit of financial statements. Finally, a culture of accountability, continuous training, and improvement of control processes are considered vital elements for increasing the effectiveness of this system and dealing with emerging risks.

Comparison of partnerships and joint-stock companies and their related characteristics

Amirhossein Ehsanifard

Volume 2, Issue 6 , June 2025, Pages 39-74

Abstract

The word company is derived from partnership and is formed from the formal cooperation of more than two people (Persian Account site). In legal terms, the definition of a company is ... Read More

The concept of overhead absorption

kobra sohrabi

Volume 2, Issue 6 , June 2025, Pages 75-88

Abstract

This article examines the concept of overhead absorption and its role in the management accounting system in an analytical and educational manner. In this article, the overhead absorption ... Read More

The impact of taxes on management planning and strategic decisions in companies

Haider Rabiei; kobra sohrabi; Maryam Sohrabi

Volume 2, Issue 6 , June 2025, Pages 89-118

Abstract

This article examines the impact of taxes on management planning in organizations and companies and analyzes the key role of taxes in organizational strategic decision-making processes. ... Read More

Cost Management Accounting

Mojtaba Alidousti

Volume 2, Issue 6 , June 2025, Pages 119-140

Abstract

The rapid and remarkable progress of technology, along with the increasing competition in world markets, has encouraged managers of economic units to produce high-quality products, ... Read More

Management Accounting: Capital Budgeting

Saba Nastaran

Volume 2, Issue 6 , June 2025, Pages 141-160

Abstract

Capital budgeting refers to the process of allocating financial resources to long-term projects and investments. This process is of great importance in financial decision-making and ... Read More

Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior

Haider Rabiei; Amireh Nikkhah; Kausar Rodnishin

Volume 2, Issue 6 , June 2025, Pages 161-186

Abstract

Information and communication technology has played a fundamental role in various aspects of human life and has brought about fundamental changes in the ways of doing daily and professional ... Read More Information and communication technology has played a fundamental role in various aspects of human life and has brought about fundamental changes in the ways of doing daily and professional activities. Digital communication tools, such as the Internet, social networks, communication software and other new technologies, are now an integral part of the contemporary human lifestyle. This pervasiveness and penetration of digital tools has provided an unprecedented opportunity, especially for business managers and business activists; because never before has fast and targeted access to audiences and consumers been possible to such an extent. The gradual connection and integration of people's daily lives with the digital space has provided the basis for the emergence of a new concept called "digital marketing". In this new framework, marketing methods and strategies using digital tools allow business owners to have a greater chance of survival, development and expansion of their activities in the new competitive environment. The importance of digital marketing is increasing at a remarkable pace in line with the rapid technological developments, and businesses that cannot adapt to these changes are at risk of falling behind and being eliminated from the market. This article aims to explain the concept of digital marketing and analyze the role of digital tools in the success of businesses. The main focus of the research is to examine and identify the factors that have made digital marketing a vital element for the development and competitiveness of economic enterprises. In order to achieve this goal, the research method is a combination of descriptive, documentary and library approaches, and the data analysis has been carried out qualitatively. An attempt has been made to provide a comprehensive and practical perspective on the subject by collecting and analyzing reliable sources and using scientific studies, so that it can be a guide for managers and economic activists in facing the challenges and opportunities of the digital age. The results of this study indicate that the improvement and success of businesses in today's world is not possible without the targeted use of digital marketing and modern communication tools. In addition to facilitating access to the target market, communication technologies have provided the possibility of continuous interaction with customers, analyzing consumer behavior, and improving the quality of services and products. Thus, digital marketing is considered not only a technological approach but also a strategic necessity in today's rapidly changing business environment.

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 6 - Serial Number 8, June 2025, Pages 1-186

Publication Information

Articles in Press

Volume 2 (2023)

Volume 1 (2018)

Editor's Note

Abstract

The role of internal control in independent audit quality

Abstract

Comparison of partnerships and joint-stock companies and their related characteristics

Abstract

The concept of overhead absorption

Abstract

The impact of taxes on management planning and strategic decisions in companies

Abstract

Cost Management Accounting

Abstract

Management Accounting: Capital Budgeting

Abstract

Challenges and Opportunities of Digital Marketing in Cyberspace: An Analysis of Labor Market Developments and Customer Behavior

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