Specialized Scientific Quarterly Journal of Accounting Strategies

Abstract

Abstract This article examines the role and importance of corporate governance, internal controls, and internal auditing in economic entities with a review approach. First, the necessity of an effective internal control system to achieve the organization's goals, deal with unexpected events, and secure the interests of capital owners, the government, and other stakeholders is explained. The Sarbanes-Oxley Act and its key parts, such as the requirement to disclose weaknesses in the internal control system, are considered from the perspective of international laws and their application in Iran. Also, the position of internal auditing as a key element of corporate governance and its role in creating value, improving organizational processes, and promoting financial transparency is explained. Another part of the article is dedicated to the concept of fraud and its distinction from unintentional errors in financial reporting. In addition to pointing out the importance of internal controls in preventing and detecting fraud, the inherent limitations of these controls are also examined. This article, while analyzing recent developments in the field of corporate governance and the requirements of supervisory institutions, emphasizes the role of accountability culture and the importance of developing internal auditing. By reviewing the existing literature and regulations, it highlights the need to update supervisory structures and approaches in Iranian organizations.

Abstract This article is a review-analytical study that, by reviewing theoretical and empirical research, comprehensively and multidimensionally examines the relationship between asset growth and key accounting concepts in economic organizations. The main issue of the article is to explain the position of asset growth as an effective indicator in disclosure, transparency, conservatism, honesty, and reliability of financial reporting, which can play a decisive role in investment decisions, performance evaluation, and control of stakeholder interests. The aim of the article is to clarify how asset growth affects the behavior of financial information disclosure, the degree of accounting conservatism, the quality and transparency of financial statements, and the predictability of the future status of companies. The article also tries to explain the importance of asset growth as an indicator guiding organizational policies and strategies, as well as its impact on improving the financial and economic health of organizations, by analyzing the key role of various stakeholders such as investors, executives, board members, and creditors. This analysis attempts to combine scientific and applied perspectives to provide solutions for improving decision-making and more effective asset management in today's competitive economic environment.

Abstract This article introduces and examines the main concepts of artificial intelligence and its various branches. First, by reviewing various definitions, the scope and importance of artificial intelligence in simulating human thinking and behavior are explained. Then, the most important branches of this field, including machine learning, neural networks, machine vision, expert systems, natural language processing, and genetic algorithms, are explained in detail. Each branch clarifies its role in the advancement of computer science and industry by stating its applications and practical examples. In addition, the application of artificial intelligence in industries and the importance of studying this field at higher education levels are considered. The text, relying on scientific sources, provides a holistic and comprehensive picture of the current status and future prospects of artificial intelligence.

Abstract Large companies, with the aim of expanding the scope of their economic activities and in line with responding to various technical, financial and scientific needs, try to expand and develop their capabilities by purchasing shares of smaller companies. With the expansion of the group of companies and the emergence of investment companies, the issue of consolidating the financial statements of these economic units and consolidated accounting is raised.
According to Iranian Accounting Standard No. 18 under the title of Consolidated Financial Statements and Investment Accounting in Subsidiary Business Units, the preparation and presentation of consolidated financial statements has been mandatory since 1380.
Consolidated accounting is a popular choice for large commercial companies, because the goal of these organizations is to add a value to the set of constituent values, which often leads to the combination of organizations with each other.
By using consolidated financial statements, it is possible to consider the amount of profit and loss of the company and adopt an appropriate plan for the company's progress and prevent its losses and bankruptcy. Auditors of every company must prioritize consolidated financial statements and make them available to shareholders, investors, and the government at the appropriate time without negligence or carelessness.

Abstract The concept of cost plays a key role in the financial management and decision-making of manufacturing companies. Cost includes all direct and indirect costs associated with the production of goods, excluding distribution and selling costs. These costs include direct materials, direct labor, and overhead costs, which are calculated based on accounting standards and using specific formulas. Different types of cost, including controllable and uncontrollable, direct and indirect, lost opportunity, etc., each play a role in analyzing and managing costs. Cost accounting, considering different methods such as activity-based costing, job order, process, final cost, and standard, allows for more accurate cost control and increased efficiency. This analytical tool helps managers improve pricing strategies, budgeting, and profitability control. Ultimately, accurate cost calculation and analysis will help the organization increase productivity, reduce costs, and enhance competitiveness.حسابداری تولید، بهای تمام شده، بهای تاریخی

Abstract The increasing growth of human societies and the increasing complexity of social relations and relationships necessitate the emergence of various professions. Due to the necessity of division of labor and specialization of affairs, these professions are playing a more and more effective role in improving social welfare. The continuity of these professions depends on the quality of the services they provide and the trust and credibility they gain as a result of providing these services. This trust and credibility are the main capital of every profession, and the duty of every profession and its members is to preserve the capital that has been obtained. Society has high expectations from the people of this profession, and people have trusted the quality of the complex services provided by the auditing profession. Therefore, the information provided by auditors must be remarkably efficient, reliable, real, and impartial. Therefore, auditors must not only be qualified and professionally competent, but they must also have a high degree of professional honesty and integrity, and professional honor and dignity are the hallmarks of the auditors of their assets.