Specialized Scientific Quarterly Journal of Accounting Strategies

Abstract With great pleasure, the eighth issue of the journal Accounting Strategies is presented to the academic community, researchers, university professors, and professionals in the fields of accounting, finance, and taxation in Autumn 2025. The publication of each issue of a scientific journal not only reflects the continuity of a research path, but also demonstrates the dynamism of scholarly thought and the collective efforts of researchers to advance knowledge and respond to the growing needs of economic and organizational environments. In today’s world, where economic, technological, and social transformations are occurring at a remarkable pace, the role of accounting knowledge in analyzing, explaining, and guiding economic decisions has become more important than ever.

Abstract Corporate green accounting, as a new approach in accounting, evaluates and reports the environmental effects of economic and commercial activities and plays an important role in promoting sustainability in organizations.This review article examines various theoretical approaches in the field of green accounting and its relationship with organizational sustainability. First, the history and background of the development of green accounting is reviewed, and then various theories that have influenced this field, including institutional theories, stakeholder theory, and approaches based on sustainable performance, are analyzed.In addition, the paper examines the relationship between green accounting and different dimensions of sustainability such as economic, social and environmental sustainability and shows how this approach can help companies achieve sustainability goals.Finally, the results of this review provide recommendations for researchers and managers in order to improve environmental reporting and promote the sustainable performance of organizations. Based on recent studies and developments in the field of green accounting, this article is introduced as a strategic tool to create transparency and evaluate the environmental and social effects of companies' activities in order to achieve sustainable development.

Abstract Objective: The recent strategic shift of firms toward the accumulation of financial assets has highlighted the phenomenon of corporate financialization in the management of capital structure. This approach influences debt financing decisions. The present study aims to examine the effect of corporate financialization on the level of debt financing, while also analyzing the moderating roles of risk-taking and earnings management in this relationship.

Method: This applied research was conducted using secondary data comprising 1,010 firm-year observations from 101 companies listed on the Tehran Stock Exchange over the period 2015 to 2024. Regression models were employed to analyze the data and test the research hypotheses.

Findings: The results indicated that corporate financialization has a negative and significant effect on the level of debt financing. In addition, earnings management, as a moderating variable, significantly intensified the negative effect of financialization on debt financing, whereas risk-taking did not play a significant moderating role in this relationship.

Conclusion: The findings of this study underscore the importance of asset composition in capital structure decisions. An increase in financialization, particularly in the presence of earnings management, may lead firms to rely less on debt financing. It is recommended that regulatory authorities prevent the structural risks arising from excessive financialization by strengthening disclosure transparency and enhancing oversight of earnings quality.

Abstract The growth of corporate assets is considered one of the key indicators for evaluating management performance and the financial position of economic entities. Various factors, including return on assets (ROA), capital structure, financial leverage, operational risk, productivity, and cost policies, can influence corporate asset growth. This paper aims to examine the relationship between significant accounting and financial concepts and the growth of corporate assets. The research is applied in its objective and descriptive-analytical in its methodology, based on library studies. In this study, utilizing scientific resources, specialized books, and articles in the fields of accounting and financial management, the role of concepts such as return on assets, capital structure, financial leverage, operational risk, productivity, and costs in the process of corporate asset growth has been investigated and analyzed. The results indicate that optimal resource management, appropriate selection of capital structure, control of operational risks, and improvement of productivity can play a significant role in increasing profitability and, ultimately, the sustainable growth of corporate assets.

Abstract A framework has been developed to adjust sectoral accounts for the purpose of estimating the environmental externalities of agriculture and forestry in the UK, as a basis for national income accounting. The assessment of positive and negative environmental impacts utilizes both revealed and stated preference valuations. The proposed approach seeks to adjust the national accounts for agriculture and forestry by first assessing the physical significance of the relevant externalities (in terms of land allocations and physical pollutants) and then valuing them using existing studies.

Abstract Income tax is considered one of the most significant fiscal policy tools for governments to secure public financial resources, ensure equitable income distribution, and guide economic activities. In the Iranian tax system, the Direct Taxes Act (DTA) establishes the primary framework for determining, collecting, and overseeing various direct taxes, including salary income tax. In this context, Articles 82 through 92 of this Act are dedicated to explaining the foundations, scope, calculation methods, rates, obligations of payers, and exemptions regarding salary income tax. The objective of this paper is to examine and conceptually explain income tax and to analyze the regulations related to salary income tax within the framework of the Direct Taxes Act. In this research, while elucidating the concept and status of income tax in the country’s financial system, the provisions of Articles 82 to 92 of the DTA are examined through a descriptive-analytical approach. The findings indicate that the legislator has established a relatively coherent mechanism for collecting this type of tax by precisely defining taxable salary income, setting specific rates, providing for exemptions, and mandating employers to withhold and remit the tax. Furthermore, the inclusion of legal exemptions and specific facilities for certain groups and less-developed regions reflects the legislator’s attention to social considerations and tax justice within the country’s tax system. The study reveals that the correct implementation of salary income tax regulations can play an effective role in increasing financial transparency, improving tax discipline, and strengthening the government’s revenue sources.

Abstract Allowable tax expenses constitute one of the most important elements in the process of determining taxable income and play a fundamental role in the accurate calculation of taxpayers’ tax liabilities. In the Iranian tax system, Articles 147 and 148 of the Direct Taxes Law establish the legal framework for the recognition, acceptance, and classification of such expenses. According to these provisions, expenses are considered allowable when they are reasonable and customary, supported by valid documentation, and incurred directly for the purpose of generating the taxpayer’s income within the same fiscal period. The primary objective of recognizing such expenses in tax regulations is to prevent taxation on gross income and to promote balance and fairness within the tax system. This article adopts a descriptive–analytical approach to examine the concept of allowable tax expenses, the conditions for their acceptance, their major categories, and their distinction from non‑allowable expenses. In this regard, the provisions of Articles 147, 148, and 149 of the Direct Taxes Law are analyzed, and several relevant categories—including employment expenses, rent, insurance costs, advertising expenditures, research and development expenses, depreciation of assets, allowable losses, and certain special cases—are discussed. Furthermore, the study emphasizes the importance of proper documentation, compliance with legal requirements, and the direct relationship between expenses and the taxpayer’s economic activities in the acceptance of such expenses for tax purposes. The findings indicate that taxpayers’ awareness of the regulations governing allowable tax expenses, along with strict compliance with legal requirements, can reduce tax disputes, enhance financial transparency, and improve the management of tax obligations. Ultimately, the proper utilization of legal provisions related to allowable expenses can contribute not only to reducing taxpayers’ tax burden but also to improving the efficiency of the tax system and strengthening financial discipline in economic activities.