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 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 role of the accounting profession in the dynamics of economic environments has become more apparent than ever. Considering the developments in financial standards and the expansion of professional supervision, the journal has tried to respond to the challenges and practical solutions in the real environment of Iranian businesses in addition to theoretical approaches in selecting the content of this issue. In this issue, the first article, focusing on the role of internal controls in the quality of independent audits, explains the importance of establishing internal control systems as the backbone of the corporate governance system. While explaining the main components of internal controls, including the control environment, risk assessment, information system, control and monitoring activities, the authors have analyzed the professional approach of international standards and legal requirements such as the Sarbanes-Oxley Act. In this article, the effects of control weaknesses on the escalation of the risk of financial distortions and the complementary role of internal and independent auditing in maintaining the soundness of controls are clearly examined, and the need for continuous improvement of control processes is pointed out, emphasizing the responsibility of the board of directors and executive managers.

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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.

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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 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 that when a number of people come together to carry out a specific activity, such as commercial and cultural activities, this group of people forms a company. A company means to be a partner in a business, meaning that partners do something with each other's help and divide the resulting profits and losses among themselves in proportion to the contract. In general, there are two types of personality, a natural person, which is referred to as any individual, and a legal person, which is formed from two natural or legal persons. According to Article 20 of the Commercial Code, there are seven types of commercial companies, and here we will compare and examine the characteristics of joint stock and partnership companies. Today, joint stock companies have a special position in Iran, and the range of common shares is mostly considered. And partnership companies also have a great involvement in the credit personality and guarantee of partners. In the following sections, we will examine the characteristics of these two types of companies and explain them.

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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 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 process, the principles of indirect cost allocation, the importance of absorption surplus or deficit analysis, and the impact of these issues on determining the cost price of products and the organization's financial decisions are explained in detail. The present article is prepared based on the discussions and points presented in Dr. Heidar Rabiei's class sessions in Costing 1, and an attempt has been made to present the theoretical concepts and practical applications of overhead absorption with clear statements and concrete examples. The purpose of the article is to provide a platform for a better understanding of the overhead absorption mechanism, increase the accuracy of industrial accounting calculations, and support management decision-making in real-world conditions of organizations.

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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 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. Given that taxes are one of the most important economic tools of governments to provide financial resources, control inflation, and regulate the market, how they affect the policies and financial performance of organizations is of particular importance. In this research, while reviewing theoretical foundations and previous studies, topics such as the effect of taxes on profitability, liquidity, investment, capital structure, and dividend policies are discussed, and the importance of tax planning in reducing company costs and utilizing tax incentives is pointed out.The present study is of an applied type and is conducted with a descriptive-analytical method and is based on library information and a review of scientific articles and sources. The key questions of the research include the impact of taxes on management decisions, methods for optimizing tax costs, the role of incentives, liquidity management, and differences in tax systems of countries. A careful examination of these issues shows that understanding and utilizing tax policies plays a significant role in enhancing competitive power, economic growth, and increasing the efficiency of organizations. The results obtained can help decision-makers and financial managers to adopt efficient strategies that are in line with tax laws, while achieving organizational goals, and benefit from the capacities of the tax system to optimize their performance.

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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 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, provide desirable services to customers, and ultimately reduce the cost of goods and services. Therefore, in order to fulfill these expectations, providing the required information comprehensively for the accounting system is a necessity, and for this reason, many economic stakeholders are gradually moving away from traditional views based on cost accounting and are inclined to create a cost management system.A cost management system is a type of planning and control system that is designed based on comprehensive information. In today's world, the life of many industries depends on their ability to increase the accuracy of the cost management system, which focuses on reducing costs or, more generally, cost items as an important component of the elements of the survival triangle throughout the production process and value chain. Increased competition, focus on customers, and social, political, and cultural conditions cause management in changing and new environments to be different from management methods in a static environment.In this regard, the emergence of new ideas under the title of strategic management is one of its characteristics, which requires the design and implementation of production management, marketing, etc. completely different from the past, and these factors increase the strategic focus on cost management. Therefore, cost management is considered as one of the organizational management strategies to advance the operational goals of the enterprise, which, as part of improving the organization's strategies, is trying to have significant effects on increasing the efficiency and effectiveness of resources, as well as the growth of performance and profitability of enterprises.

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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 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 is especially essential in industries such as tourism, where there are large, capital-intensive projects.

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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.

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