Today, information is the determinant of trading companies' success and Accounting Information Systems (AISs) play a significant role in aiding organizations to absorb and sustain a strategic opportunity. This paper aims at examining the compatibility and flexibility of manufacturing firms' AIS...

Firms competing in competitive markets face some technological changes and more demands of customers as the competition grows based on market globalization. All these changes affect firms' management accounting systems. This leads firms to change their management accounting system in which some...

In this research we have studied the effective factors which Iranian banks consider them as a source of granting bank facilities in which four independent variables (general information of the companies, audit report, reserve fund and the activity continuance of companies demanding bank...

Organizations involve technical changes, human sources development, and competitive markets. The purpose of this research is studying the amount importance of impact of Manufacturing firms changes on management accounting change. Present research has 4 independent variables that include 1 - new...

Purpose – Employment and performance of enterprise resource planning (ERP) systems process is a technical-social change affecting strategic and operational levels of a company and therefore its performance will fulfil expected productivity of the organization using these systems. Therefore, it...

This paper firstly introduces some definitions of pros and cons on globalization; then, it prompts to show a significant relationship between development and globalization according to several researchers' perspectives. The reason is the high intervention of the states in economic issues, most...

Competitiveness is an important and critical concept that has attracted the attention of researchers in management in the last two decades. They have offered a lot of definitions for competitiveness from different points of view. Tyson (1993) argues that competitiveness is the capacity to...

Today tourism is one of the most important sources of revenue and a major factor in cultural interchange among countries. Tourism is considered the most extensive global industry (Kazemi, 2007). Tourism is growing rapidly and due to technological advancement in the field of communications and...

Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This...