Keyword Index
A
  • Abnormal Spoilage Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies [Volume 2, Issue 1, 2025, Pages 54-69]
  • Accounting Behavior Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report [Volume 3, Issue 1, 2026]
  • Accounting Financial Statements Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report [Volume 3, Issue 1, 2026]
  • Accounting Information Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange) [Volume 2, Issue 2, 2025, Pages 79-98]
  • Accounting Information System Identifying factors affecting the adoption of information systems from the point of view of accountants of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2025, Pages 83-106]
  • Activity-based costing, performance improvement, cost reduction, Iran Khodro Company, management accounting invetigating the Impact Drivers of the Activity-Based Costing (ABC) Technique on Performance Improvement and Cost Reduction at Iran Khodro Company [Volume 2, Issue 3, 2025, Pages 111-132]
  • Analytic Hierarchy Process (AHP) Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province [Volume 2, Issue 4, 2025, Pages 44-66]
  • Artificial intelligence The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province [Volume 2, Issue 2, 2025, Pages 21-42]
  • Artificial intelligence Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange) [Volume 2, Issue 2, 2025, Pages 79-98]
  • Artificial intelligence Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method [Volume 2, Issue 4, 2025, Pages 22-45]
  • Artificial intelligence Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach [Volume 3, Issue 1, 2026, Pages 1-31]
  • Auditor Feedback Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report [Volume 3, Issue 1, 2026]
  • Auditor&‌rsquo؛ s Opinion Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report [Volume 3, Issue 1, 2026]
B
  • Banking Services Improving Banking Services Based on Strategic Management Accounting Techniques [Volume 2, Issue 2, 2025, Pages 43-61]
  • Behavioral Tendencies Identifying factors affecting the adoption of information systems from the point of view of accountants of companies listed on the Tehran Stock Exchange [Volume 1, Issue 1, 2025, Pages 83-106]
  • Blockchain technology Blockchain technology model in the management accounting unit of manufacturing companies [Volume 1, Issue 1, 2025, Pages 107-138]
  • Budgeting The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province [Volume 2, Issue 2, 2025, Pages 21-42]
C
  • Circular Economy Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach [Volume 3, Issue 1, 2026, Pages 1-31]
  • Continuous improvement Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province [Volume 2, Issue 4, 2025, Pages 44-66]
  • Corporate Governance The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing [Volume 2, Issue 3, 2025, Pages 87-110]
  • Corporate Governance Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies [Volume 2, Issue 4, 2025, Pages 67-91]
  • Corporate responsibility The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing [Volume 2, Issue 3, 2025, Pages 87-110]
  • Cronbach&‌rsquo؛ s Alpha The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province) [Volume 2, Issue 3, 2025, Pages 49-69]
D
  • Data quality The impact of management accounting development on business intelligence with regard to the mediating role of decision type and environment [Volume 3, Issue 1, 2026]
  • Debt Maturity Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies [Volume 2, Issue 4, 2025, Pages 67-91]
  • DEMATEL Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach [Volume 2, Issue 1, 2025, Pages 24-54]
  • Digital accounting The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province) [Volume 2, Issue 3, 2025, Pages 49-69]
  • Digital literacy The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province) [Volume 2, Issue 3, 2025, Pages 49-69]
  • DMAIC Cycle Six Sigma Training and Application: How to Become an Expert? [Volume 2, Issue 1, 2025, Pages 1-23]
E
  • Economy Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components [Volume 1, Issue 1, 2025, Pages 18-39]
  • Efficiency Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components [Volume 1, Issue 1, 2025, Pages 18-39]
  • ESG Investigating the impact of environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange, considering the mediating role of financial constraints and environmental awareness of managers [Volume 2, Issue 3, 2025, Pages 1-24]
  • ESG performance The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing [Volume 2, Issue 3, 2025, Pages 87-110]
F
  • Factor analysis Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations [Volume 3, Issue 1, 2026]
  • Financial Constraints The Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing Constraints [Volume 2, Issue 1, 2025, Pages 70-90]
  • Financial Constraints Investigating the impact of environmental, social and corporate governance on green innovation of companies listed on the Tehran Stock Exchange, considering the mediating role of financial constraints and environmental awareness of managers [Volume 2, Issue 3, 2025, Pages 1-24]
  • Financial Flexibility The Effect of Financial Flexibility on Firms' Risk Taking with the Moderating Role of Institutional Ownership [Volume 2, Issue 2, 2025, Pages 99-125]
  • Financial Innovation The Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing Constraints [Volume 2, Issue 1, 2025, Pages 70-90]
  • Financial Process Efficiency Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations [Volume 3, Issue 1, 2026]
  • Financial Reporting Investigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company size [Volume 2, Issue 1, 2025, Pages 91-120]
  • Forecasting Accuracy The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province [Volume 2, Issue 2, 2025, Pages 21-42]
  • Fuzzy Delphi Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method [Volume 2, Issue 4, 2025, Pages 22-45]
G
  • Green Accounting Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach [Volume 3, Issue 1, 2026, Pages 32-48]
  • Green financing The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing [Volume 2, Issue 3, 2025, Pages 87-110]
  • Grounded theory Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach [Volume 3, Issue 1, 2026, Pages 32-48]
I
  • Industrialized Construction RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
  • Industry 4.0 Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach [Volume 3, Issue 1, 2026, Pages 1-31]
  • Information Asymmetry Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies [Volume 2, Issue 4, 2025, Pages 67-91]
  • Internal Auditing Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations [Volume 3, Issue 1, 2026]
  • Investment Explaining the Investment Development Model with Emphasis on the Management Accounting Unit [Volume 2, Issue 4, 2025, Pages 1-21]
  • Investor Sentiment Behavioral Analysis of the Capital Market Reaction to Financial Restatements with Emphasis on the Psychological Dimensions of Investors [Volume 2, Issue 4, 2025, Pages 92-113]
  • ISM Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach [Volume 2, Issue 1, 2025, Pages 24-54]
J
  • Job Stress RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
K
  • Key Success Factors Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach [Volume 3, Issue 1, 2026, Pages 1-31]
  • Keywords: Female managers The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises [Volume 3, Issue 1, 2026]
  • Keywords: Kaizen Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province [Volume 2, Issue 4, 2025, Pages 44-66]
M
  • Management Accountants Blockchain technology model in the management accounting unit of manufacturing companies [Volume 1, Issue 1, 2025, Pages 107-138]
  • Management Accounting Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies [Volume 1, Issue 1, 2025, Pages 40-64]
  • Management Accounting Six Sigma Training and Application: How to Become an Expert? [Volume 2, Issue 1, 2025, Pages 1-23]
  • Management Accounting Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies [Volume 2, Issue 1, 2025, Pages 54-69]
  • Management Accounting Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach [Volume 2, Issue 2, 2025, Pages 62-78]
  • Management Accounting The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province [Volume 2, Issue 2, 2025, Pages 21-42]
  • Management Accounting Improving Banking Services Based on Strategic Management Accounting Techniques [Volume 2, Issue 2, 2025, Pages 43-61]
  • Management Accounting Techniques Explaining the Investment Development Model with Emphasis on the Management Accounting Unit [Volume 2, Issue 4, 2025, Pages 1-21]
  • Management Accounting " Theory of Constraints Explaining the pattern of application of the theory of constraints in Iranian commercial banks [Volume 2, Issue 1, 2025, Pages 121-136]
  • Management Accounting Unit Blockchain technology model in the management accounting unit of manufacturing companies [Volume 1, Issue 1, 2025, Pages 107-138]
  • Management Accounting Unit Explaining the Investment Development Model with Emphasis on the Management Accounting Unit [Volume 2, Issue 4, 2025, Pages 1-21]
  • Management Overconfidence Investigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company size [Volume 2, Issue 1, 2025, Pages 91-120]
  • Managerial Accounting Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange) [Volume 2, Issue 2, 2025, Pages 79-98]
  • Managerial Process Efficiency Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations [Volume 3, Issue 1, 2026]
  • Manufacturing Companies Management Accounting and Resilience Economics Model for Sustainable Development of Manufacturing Companies [Volume 1, Issue 1, 2025, Pages 40-64]
  • Manufacturing Companies Designing an advanced product life cycle approach in manufacturing companies [Volume 1, Issue 1, 2025, Pages 1-17]
  • Manufacturing Companies Explanation and ranking of quality costing components and indicators in manufacturing companies [Volume 1, Issue 1, 2025, Pages 65-82]
  • Manufacturing Companies Blockchain technology model in the management accounting unit of manufacturing companies [Volume 1, Issue 1, 2025, Pages 107-138]
  • Manufacturing Companies Explaining the Role Model of Target Costing in Improving the Financial Performance of Food Manufacturing Companies [Volume 2, Issue 3, 2025, Pages 70-86]
  • MATLAB The Effect of Artificial Intelligence on Budgeting Optimization and Financial Forecasting Accuracy in Management Accounting: A Case Study of Manufacturing Companies in Tehran Province [Volume 2, Issue 2, 2025, Pages 21-42]
  • Multiple regression The Relationship between Digital Literacy and the Performance of Accountants (Case Study: Tehran Province) [Volume 2, Issue 3, 2025, Pages 49-69]
N
  • Night Work RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
  • Normal Spoilage Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies [Volume 2, Issue 1, 2025, Pages 54-69]
O
  • Obstacles Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method [Volume 2, Issue 4, 2025, Pages 22-45]
  • Occupational Safety RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
  • Organizational Culture Identification and Ranking of Kaizen Costing Indicators in Mehr Bank, Sistan and Baluchestan Province [Volume 2, Issue 4, 2025, Pages 44-66]
  • Ownership structure The effect of ownership structure on corporate organizational capital [Volume 2, Issue 4, 2025, Pages 114-137]
P
  • Pharmaceutical industry Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach [Volume 2, Issue 2, 2025, Pages 62-78]
  • Process Improvement Six Sigma Training and Application: How to Become an Expert? [Volume 2, Issue 1, 2025, Pages 1-23]
  • Process Reengineering RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
  • Product life cycle Designing an advanced product life cycle approach in manufacturing companies [Volume 1, Issue 1, 2025, Pages 1-17]
  • Professional Behavior Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach [Volume 2, Issue 2, 2025, Pages 62-78]
  • Professional Ethics Identifying and Analyzing Professional Ethics Indicators of Management Accountants in Iranian Pharmaceutical Companies Using a Structural Equation Approach [Volume 2, Issue 2, 2025, Pages 62-78]
  • Profitability Developing Integrated Frameworks for Analyzing the Operational Efficiency of Economic Enterprises Active in Iran’s Capital Market, with Emphasis on Indigenous Cultural and Economic Components [Volume 1, Issue 1, 2025, Pages 18-39]
  • Public Sector Organizations Studying the Impact of Internal Audit on the Efficiency of Financial and Management Processes in Government Organizations [Volume 3, Issue 1, 2026]
Q
  • Quality 4.0 Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach [Volume 2, Issue 1, 2025, Pages 24-54]
  • Quality indicators Explanation and ranking of quality costing components and indicators in manufacturing companies [Volume 1, Issue 1, 2025, Pages 65-82]
  • Quality of Financial Reporting The impact of female managers and the quality of accounting information systems on the non-financial performance of small and medium-sized enterprises [Volume 3, Issue 1, 2026]
R
  • Risk Management The Impact of Financial Innovation on Corporate Risk Management with Emphasis on the Moderating Role of Financing Constraints [Volume 2, Issue 1, 2025, Pages 70-90]
  • Rubber Manufacturing Companies Investigating the Effect of the Theory of Constraints on Reducing Normal and Abnormal Spoilage in Rubber Manufacturing Companies [Volume 2, Issue 1, 2025, Pages 54-69]
S
  • Sentiment analysis Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report [Volume 3, Issue 1, 2026]
  • Six Sigma Six Sigma Training and Application: How to Become an Expert? [Volume 2, Issue 1, 2025, Pages 1-23]
  • Sleep Quality RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]
  • Smart and Sustainable Supply Chain Analyzing and Ranking of Critical Success Factors in the Integration of Artificial Intelligence and Circular Economy for Achieving a Smart and Sustainable Supply Chain With the DEMATEL Approach [Volume 3, Issue 1, 2026, Pages 1-31]
  • Smart Supply Chain Analyzing Factors Influencing Quality 4.0 Development in the Smart Supply Chain Using a Hybrid DEMATEL and Interpretive Structural Modeling (ISM) Approach [Volume 2, Issue 1, 2025, Pages 24-54]
  • Steel Companies Environmental Accounting Model of Steel Companies with Multifaceted Grounded Theory Approach [Volume 3, Issue 1, 2026, Pages 32-48]
  • Stock crash risk Investigating the relationship between managers' overconfidence and stock crash risk with emphasis on the mediating variable of company size [Volume 2, Issue 1, 2025, Pages 91-120]
  • Stock Exchange Investigating the Impact of Artificial Intelligence on the Quality of Managerial Accounting Information (A Case Study of Companies Listed on the Stock Exchange) [Volume 2, Issue 2, 2025, Pages 79-98]
  • Stock market reaction Behavioral Analysis of the Capital Market Reaction to Financial Restatements with Emphasis on the Psychological Dimensions of Investors [Volume 2, Issue 4, 2025, Pages 92-113]
  • Strategic deviation Examining the Role of Corporate Governance in Controlling Strategic Deviation and Optimizing the Debt Maturity Structure of Companies [Volume 2, Issue 4, 2025, Pages 67-91]
  • Strategic management accounting Investigating the role of artificial intelligence in strategic management accounting in financial organizations using the hybrid Delphi fuzzy method [Volume 2, Issue 4, 2025, Pages 22-45]
  • Strategy for using artificial intelligence The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends [Volume 2, Issue 2, 2025, Pages 1-20]
T
  • Target costing Explaining the Role Model of Target Costing in Improving the Financial Performance of Food Manufacturing Companies [Volume 2, Issue 3, 2025, Pages 70-86]
  • Technological progress The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends [Volume 2, Issue 2, 2025, Pages 1-20]
  • Tehran Stock Exchange The Impact of ESG Performance on Financing Costs with the Moderating Role of Green Financing [Volume 2, Issue 3, 2025, Pages 87-110]
  • The Cost of Quality Six Sigma Training and Application: How to Become an Expert? [Volume 2, Issue 1, 2025, Pages 1-23]
  • Total Quality Management Improving Banking Services Based on Strategic Management Accounting Techniques [Volume 2, Issue 2, 2025, Pages 43-61]
  • Transformation in the accounting profession and its trends The Strategy based approach to applying artificial intelligence technology in accounting: with reference to auditing and management accounting trends [Volume 2, Issue 2, 2025, Pages 1-20]
  • Tunnel Formwork RM and Reengineering Strategies for Mitigating the Effects of Night Work on Productivity and Workforce Well-being in Industrialized Construction Projects [Volume 2, Issue 3, 2025, Pages 25-48]