Corporate governance is one of the most important topics of the day and one of the topics that cannot be easily ignored. This discussion is currently the concern of all users of financial ...
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Corporate governance is one of the most important topics of the day and one of the topics that cannot be easily ignored. This discussion is currently the concern of all users of financial information and the output of the accounting department, i.e. financial statements and explanatory notes. This output includes all management reports and performance process and instructions. The purpose of the current research is to review the concepts of corporate governance. Corporate governance is the foundation of the company's relations with interest groups. Beneficiaries of financial information and products of the accounting department often have different goals and different demands, but they have a united opinion on one issue. That issue is accuracy, honesty and reliability of financial information. Corporate governance aligns the goals of different groups in the economic sector and tries to prevent the financial helplessness of companies and create value for the organization. In this article, the theoretical literature and basic concepts of corporate governance in economic sectors will be discussed.
The goal of data science, which was created from the combination of various topics, is to extract concepts from data and produce data-oriented outputs. Therefore, data science experts ...
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The goal of data science, which was created from the combination of various topics, is to extract concepts from data and produce data-oriented outputs. Therefore, data science experts are defined as those who know how to find answers to business questions from a mass of information, especially without structure. Accounting professionals also deal with large amounts of data every day. Analytics tools help them to explore and predict financial statements and other non-financial data and suggest corrective actions. By using data analysis techniques, they can create value on the huge amount of data that is collected. Therefore, data science creates value in accounting, and accountants and financial specialists must know how to apply this science and which capabilities and skills to acquire in this way. This article tries to answer these questions.
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 ...
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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 data and how to use the technologies related to data science in the academic programs of accounting and auditing. , have financial management and financial engineering, on the other hand, Khabari Accountants Association has included topics related to big data and its analysis as part of its courses. For this reason, it seems that the professors and members of the academic boards of the country's universities should pay special attention to this issue in order to be able to use the existing records to teach financial subjects, especially the accounting profession, to the students. In this article, first, there is an overview of big data and its impact and related technologies, including data analysis on accounting, and then, by referring to sources, suggestions are provided on how to use it in teaching various accounting subjects.
Equity represents the interests of the shareholders and the main owners of the company in relation to the net assets of that company. Equity represents the remaining interest of the ...
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Equity represents the interests of the shareholders and the main owners of the company in relation to the net assets of that company. Equity represents the remaining interest of the company's owners in the company's assets after deducting the company's liabilities. Equity is theoretically a residual figure that is equal to the difference between recognized assets and liabilities. Capital owners' rights initially include the resources that are brought into the company by the company's owners to provide capital, and after the start of the company's activities, undivided profits and reserves are added to it. In most companies, these three components, i.e. capital, undivided profit (accumulated profit) and reserves are the main figures that make up the rights of capital owners. The existence of other items in the owners' rights depends on factors such as the type of company and the regulations governing it. Currently, most of the large companies in Iran are joint-stock companies, and structures such as joint-stock companies are very rare. Therefore, the content of the article is adjusted according to the economic environment of our country according to the regulations governing the companies.
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. ...
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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. Machine learning is one of the hot topics of the day, which has made an impression on most experimental and social sciences, including the accounting profession. In this overview text, a definition of machine learning, the fields of its use in the accounting and financial affairs profession, the types of related data, the method of its use in the profession and innovation and integration have been examined and studied.
During the past years, it has become customary for prestigious international magazines and publications to rank the world's top brands as an intangible asset, after valuing them, and ...
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During the past years, it has become customary for prestigious international magazines and publications to rank the world's top brands as an intangible asset, after valuing them, and publish them in the form of reports. Brand ranking, especially their valuation, is an area in the field of branding that has suffered a lot from inconsistencies and ambiguities. Normally, every year after the public release of the global trademark rankings report, in addition to the reason for the difference in the valuation of famous global trademarks, discussions about the reason for the difference in the rating of prestigious trademarks are also raised in magazines. Of course, this incident expresses the hard essence of the issue of trademark valuation and the difference between valuation methods that adds to this complexity. In this review article, the different methods and viewpoints of trademark valuation and current methods will be examined and studied.
