nader naghshbandi | Symbiosis International University Pune India (original) (raw)
Papers by nader naghshbandi
International Journal of Productivity and Performance Management, Aug 19, 2020
Social Science Research Network, Oct 31, 2014
Today we are facing the great challenges of adopting education to the changing needs of the socie... more Today we are facing the great challenges of adopting education to the changing needs of the society. The transmission in information and explosion of knowledge is very fast and it is very urgent to take immediate steps to make the education more useful and relevant .For the quality of management in education is very important. Education quality effect all the system of education and the whole system. Therefore the quality management of education is very important. Quality has been the goal of an eternal through the corridors of human history. It has been the driving force for all human endeavors. Quality is the inspiration for transcendence from the mundane to the higher realms of life. It is the source of craving behind the unfolding human civilization through ages immemorial. Our paper discuss the concept of quality and challenges of quality management of education with respect to quality frame work, Self-evaluation and the sources of quality management in education.
Information Systems and e-Business Management
The early identification of COVID-19 is critical to prevent the disease from spreading at the com... more The early identification of COVID-19 is critical to prevent the disease from spreading at the community level. Cloud computing allows healthcare providers to enhance patient care, exchange information more quickly, increase operational efficiency, and save expenses. Thus, this research investigates cloud computing applications in the context of an outbreak. We gathered, summarized, and evaluated scientific papers on cloud computing throughout an outbreak that were released between 2020 and April 2022 for this Systematic Literature Review (SLR). We employed a pre-defined review methodology to examine commonly known electronic datasets. Keywords were used to look for all publications connected to the subject. 18 papers were chosen for this SLR after thoroughly following the research selection method. This review paper offers current state-of-the-art outcomes and methodologies on cloud computing throughout an epidemic, outlining research gaps and providing directions for future research. The results showed that cloud computing plays a crucial role in addressing and relieving side effects in vital situations such as the coronavirus epidemic. We tried to provide a comprehensive study, but non-English articles were not included in this study, so future studies can provide a more comprehensive study by considering all articles in Chinese, Japanese, etc.
Iranian Journal of Accounting, Auditing and Finance, May 1, 2019
Journal of Accounting and Management Vision, Apr 20, 2020
Journal of Money Laundering Control, 2020
Purpose The purpose of the present study is to investigate the impact of audit features, includin... more Purpose The purpose of the present study is to investigate the impact of audit features, including audit quality, audit fees and auditor tenure on money laundering in Iranian stock companies. Design/methodology/approach This research is descriptive-correlational and applied in terms of purpose. To evaluate the audit features, variables including audit quality, audit fee and auditor tenure were used. The statistical population of this study includes all companies listed in Tehran Stock Exchange and the research period from 2012 to 2018. A sample of 150 companies was selected by the screening method. In this study, logistic regression and Eviews 10 software were used for data analysis and hypothesis testing. Findings The results showed that variables including audit quality, normal audit fee and auditor tenure have a significant effect on money laundering. Originality/value Observing money laundering rules and regulations for businesses involves is a critical issue. In auditing the fi...
Every company has to be very cautious in selecting their measurement tools, as it will affect sub... more Every company has to be very cautious in selecting their measurement tools, as it will affect substantially the management resources and every department of the company. The concept of economic framework is an innovative way to measure the value of a company. This economic measurement system determines companies' worth and performance based on their economic situation not according to accounting numbers produced using traditional accounting rules. According to the past studies, economic frameworks set quality standard in measuring performance and it is necessary for company to create value for shareholders. Due to ample of evolution in last decade in the corporate world, managers and investors are seeking for an economic framework which better mirror the value and profitability of their company. Accounting tools which are being used till today are not sufficient and unlikely in facing the challenge arising from efficient capital markets and owners. Value based measurement framew...
The subject of human resource is an important factor to improve manager's characteristic as w... more The subject of human resource is an important factor to improve manager's characteristic as world-class talent and devolution and empowerment of employees. In the twenty-first century the significance of human intellectual capital in most necessary than other capital in an organization. Humans determine the value of organization due to their skill and specialization. They play a vital role in an organization along with its physical properties and in investment. Managers spend a lot of money for educating and training their workers and employees in order to increase the efficiency of the organizations managers function is the key to success and to achieve this objective, they must review and evaluate human resource data. Managers without proper information cannot function and take proper decisions. Human resource accounting while accounting principles in an organization is to conduct basic research to the extent of the human resource accounting information which affect the employ...
A Face Multidisciplinar das Ciências Agrárias 3, 2019
Todo o conteúdo deste livro está licenciado sob uma Licença de Atribuição Creative Commons. Atrib... more Todo o conteúdo deste livro está licenciado sob uma Licença de Atribuição Creative Commons. Atribuição 4.0 Internacional (CC BY 4.0). O conteúdo dos artigos e seus dados em sua forma, correção e confiabilidade são de responsabilidade exclusiva dos autores. Permitido o download da obra e o compartilhamento desde que sejam atribuídos créditos aos autores, mas sem a possibilidade de alterá-la de nenhuma forma ou utilizá-la para fins comerciais.
International Journal of Finance and Accounting, 2012
Accountant working in the private or public sector companies must remain impartial and loyal to e... more Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants should significantly efficient, reliable, genuine and disinterested, then not only should be qualified accountants and professional competence are But also enjoys a high degree of honesty and integrity, professionalism and professional reputation is their most important assets. The Moral Accounting for Professional Accountants And those who rely on accounting services is very important. Businesses rely heavily on accounting ethics, whether they're aware of it or not. Unless investors, creditors and managers can be reasonably confident that the financial record keeping practices of their accou...
Related to the evidence found in previous investigations of cultural influences on accountingprac... more Related to the evidence found in previous investigations of cultural influences on accountingpractices, this paper tries to analyze whether cultural differences across countries can be anexplanation for differences in accounting practices across countries. The goal of this paper is notto examine accounting differences prior to IFRS adoption, but rather to use evidence found in theprevious research as a guidance to find cultural impacts on IFRS implementation. It aims toanswer the research question: “Does culture have an influence on accounting practices especiallyIFRS practices?Theory suggests that cultural impact on accounting practices will disappear due to thestandardization of accounting practices after the introduction of IFRS (Nobes and Parker, 2004;Deegan, 2009). I will try to answer the question whether the impact of culture is different instudies that incorporate IFRS in their research design as compared to studies that do not. Thefocus is on studies which use the Hofstede-...
Asia Pacific Journal of Management & Entrepreneurship Research, 2015
IntroductionThe Great Recession that started in 2008 has had significant effects on the US and gl... more IntroductionThe Great Recession that started in 2008 has had significant effects on the US and global economy; estimates of the amount of US wealth lost are approximately $14 trillion (Luhby 2009). Various causes of the financial crisis have been cited, including lax regulation over mortgage lending, a growing housing bubble, the rise of derivatives instruments such as collateralized debt obligations, and questionable banking practices. In addition to these and many other reasons, we explain two factors that partially contributed to the crisis: certain management incentives and fair value accounting standards. Following the dot-com bubble in 2000 and the September 11, 2001 attacks, the U S. economic policies of low interest rates coupled with easy credit, lower taxes, and the cheap dollar generated significant economic growth from 2000 to 2007. Low interest rates motivated many in the United States to pursue home ownership, a goal long propagated and encouraged by the government as ...
Internet marketing is an interesting topic especially for researchers in themarketing field. It i... more Internet marketing is an interesting topic especially for researchers in themarketing field. It is a new way of marketing a product/service globally to thetargeted market around the world. This paper introduces a new approachconcerning Internet marketing in electronic commerce; showing how advertisersneed this innovation to be successful. This also relieves marketing managers formore value added tasks such as marketing plans for better development of thecompany.
Corporate lobbying is one of the most important ways companies, society, and even citizens can di... more Corporate lobbying is one of the most important ways companies, society, and even citizens can directly and legally influence the development and implementation of new laws and regulations. Theoretically, lobbying can be a threat to auditor independence as well. This study investigates the impact of corporate lobbying on board compensation and audit quality. Using a sample of 150 companies listed on the Tehran Stock Exchange over period 2012-2018, the study shows that corporate lobbying has a significant impact on board compensation and audit quality. This is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the Tehran Stock Exchange.
International Journal of Research in IT and Management, 2015
The management education plays an essential role in today's dynamic business environment. Due... more The management education plays an essential role in today's dynamic business environment. Due to liberalization and globalization various multinational companies have entered to India and have increased the demand for professional managers. Management education has gained importance due to the emergence of professionalism in the corporate sector. In the meantime, the competitive business environment has paved the way for increased demand for management graduates in the employment market. This has led to a significant expansion of management education in India. To meet the increasing demand of professional managers, the government has given approval to various business schools. But today, business schools have the challenging task of developing the competency level of students to meet corporate expectations. Due to developments in today's business environment, preparing our students for their future will require significant change in the curriculum and pedagogy. This paper tr...
Humans are having unlimited potential for growth and development which is measured in an organisa... more Humans are having unlimited potential for growth and development which is measured in an organisation under Performance appraisal System (PAS). PAS is the process of analyzing and recording information about the relative worth of an employee, that is a two way communication process. It involves an active communication between employee and supervisor about performance. PAS can be measured by a system of evaluation but since there is no unanimous system exists the companies are using any one or their own system. Their system of PAS may be older one and sometime unable to measures the performance of the employees. Hence in this paper a company CCI is selected which has given the time and information to analyse their system and an improved system made by the researchers already were also used by taking a census survey of all employees of the company. To test the hypothesis independent sample t test was used with SPSS-19 software. It was found that the company’s current PA system has som...
International journal of applied research, 2016
Every company has to be very cautious in selecting their measurement tools, as it will affect sub... more Every company has to be very cautious in selecting their measurement tools, as it will affect substantially the management resources and every department of the company. The concept of economic framework is an innovative way to measure the value of a company. This economic measurement system determines companies’ worth and performance based on their economic situation not according to accounting numbers produced using traditional accounting rules. According to the past studies, economic frameworks set quality standard in measuring performance and it is necessary for company to create value for shareholders. Due to ample of evolution in last decade in the corporate world, managers and investors are seeking for an economic framework which better mirror the value and profitability of their company. Accounting tools which are being used till today are not sufficient and unlikely in facing the challenge arising from efficient capital markets and owners. Value based measurement framework,...
International journal of humanities and social sciences, 2016
In present scenario, despite the global adoption, Human Resource Accounting (HRA) is major concer... more In present scenario, despite the global adoption, Human Resource Accounting (HRA) is major concern for research & analysis in management as HR defines the various aspects of the growth in the organisation. It is very important to know the perception of the management about the specific uses to which HRA information can be put, because it is the management to decide regarding adoption of system of HRA and in what form it should be made available to the internal and external users. The main objective of this study is to analyse the means by which company takes the importance and, valuation and HR practices. In this paper the perception of Accounting Personnel’sworking in Indian and global companies were taken through a questionnaire survey. Factors affecting adoption of HRA on manager’s perceptions to predict organizations performance were also highlighted. For this purpose the data from 54 manager’s respondents were gathered on the basis of investment from 15 companies operated in In...
Human Resources are the most important assets of an organization, but due to absence of legal reg... more Human Resources are the most important assets of an organization, but due to absence of legal regulation in relation to Accounting of HR, their financial values were not disclosed in most of the company’s annual report. The main objective of this study is to analysis Indian companies and their HR practices. The perception of accounts managers and accountants working in Indian companies were taken to identify challenges faced to predict the organization’s performance. The data were collected from 100 accountants and managers from 15 Indian companies on the basis of benefits, measurement model and perception. The multiple regression method was used with SPSS-19 software to identify that whether on the basis of the perception and adoption it can be converted into the financial disclosure. Since disclosures on human assets act as an evidence for wealth creation, it is proposes that companies should take the maximum benefits by adopting HRA.
International Journal of Productivity and Performance Management, Aug 19, 2020
Social Science Research Network, Oct 31, 2014
Today we are facing the great challenges of adopting education to the changing needs of the socie... more Today we are facing the great challenges of adopting education to the changing needs of the society. The transmission in information and explosion of knowledge is very fast and it is very urgent to take immediate steps to make the education more useful and relevant .For the quality of management in education is very important. Education quality effect all the system of education and the whole system. Therefore the quality management of education is very important. Quality has been the goal of an eternal through the corridors of human history. It has been the driving force for all human endeavors. Quality is the inspiration for transcendence from the mundane to the higher realms of life. It is the source of craving behind the unfolding human civilization through ages immemorial. Our paper discuss the concept of quality and challenges of quality management of education with respect to quality frame work, Self-evaluation and the sources of quality management in education.
Information Systems and e-Business Management
The early identification of COVID-19 is critical to prevent the disease from spreading at the com... more The early identification of COVID-19 is critical to prevent the disease from spreading at the community level. Cloud computing allows healthcare providers to enhance patient care, exchange information more quickly, increase operational efficiency, and save expenses. Thus, this research investigates cloud computing applications in the context of an outbreak. We gathered, summarized, and evaluated scientific papers on cloud computing throughout an outbreak that were released between 2020 and April 2022 for this Systematic Literature Review (SLR). We employed a pre-defined review methodology to examine commonly known electronic datasets. Keywords were used to look for all publications connected to the subject. 18 papers were chosen for this SLR after thoroughly following the research selection method. This review paper offers current state-of-the-art outcomes and methodologies on cloud computing throughout an epidemic, outlining research gaps and providing directions for future research. The results showed that cloud computing plays a crucial role in addressing and relieving side effects in vital situations such as the coronavirus epidemic. We tried to provide a comprehensive study, but non-English articles were not included in this study, so future studies can provide a more comprehensive study by considering all articles in Chinese, Japanese, etc.
Iranian Journal of Accounting, Auditing and Finance, May 1, 2019
Journal of Accounting and Management Vision, Apr 20, 2020
Journal of Money Laundering Control, 2020
Purpose The purpose of the present study is to investigate the impact of audit features, includin... more Purpose The purpose of the present study is to investigate the impact of audit features, including audit quality, audit fees and auditor tenure on money laundering in Iranian stock companies. Design/methodology/approach This research is descriptive-correlational and applied in terms of purpose. To evaluate the audit features, variables including audit quality, audit fee and auditor tenure were used. The statistical population of this study includes all companies listed in Tehran Stock Exchange and the research period from 2012 to 2018. A sample of 150 companies was selected by the screening method. In this study, logistic regression and Eviews 10 software were used for data analysis and hypothesis testing. Findings The results showed that variables including audit quality, normal audit fee and auditor tenure have a significant effect on money laundering. Originality/value Observing money laundering rules and regulations for businesses involves is a critical issue. In auditing the fi...
Every company has to be very cautious in selecting their measurement tools, as it will affect sub... more Every company has to be very cautious in selecting their measurement tools, as it will affect substantially the management resources and every department of the company. The concept of economic framework is an innovative way to measure the value of a company. This economic measurement system determines companies' worth and performance based on their economic situation not according to accounting numbers produced using traditional accounting rules. According to the past studies, economic frameworks set quality standard in measuring performance and it is necessary for company to create value for shareholders. Due to ample of evolution in last decade in the corporate world, managers and investors are seeking for an economic framework which better mirror the value and profitability of their company. Accounting tools which are being used till today are not sufficient and unlikely in facing the challenge arising from efficient capital markets and owners. Value based measurement framew...
The subject of human resource is an important factor to improve manager's characteristic as w... more The subject of human resource is an important factor to improve manager's characteristic as world-class talent and devolution and empowerment of employees. In the twenty-first century the significance of human intellectual capital in most necessary than other capital in an organization. Humans determine the value of organization due to their skill and specialization. They play a vital role in an organization along with its physical properties and in investment. Managers spend a lot of money for educating and training their workers and employees in order to increase the efficiency of the organizations managers function is the key to success and to achieve this objective, they must review and evaluate human resource data. Managers without proper information cannot function and take proper decisions. Human resource accounting while accounting principles in an organization is to conduct basic research to the extent of the human resource accounting information which affect the employ...
A Face Multidisciplinar das Ciências Agrárias 3, 2019
Todo o conteúdo deste livro está licenciado sob uma Licença de Atribuição Creative Commons. Atrib... more Todo o conteúdo deste livro está licenciado sob uma Licença de Atribuição Creative Commons. Atribuição 4.0 Internacional (CC BY 4.0). O conteúdo dos artigos e seus dados em sua forma, correção e confiabilidade são de responsabilidade exclusiva dos autores. Permitido o download da obra e o compartilhamento desde que sejam atribuídos créditos aos autores, mas sem a possibilidade de alterá-la de nenhuma forma ou utilizá-la para fins comerciais.
International Journal of Finance and Accounting, 2012
Accountant working in the private or public sector companies must remain impartial and loyal to e... more Accountant working in the private or public sector companies must remain impartial and loyal to ethical guidelines when reviewing a company or individuals financial records for reporting purposes. People are expecting a lot from the professional community and the quality of the complex services provided by the accounting profession have confidence. Of The information provided by accountants should significantly efficient, reliable, genuine and disinterested, then not only should be qualified accountants and professional competence are But also enjoys a high degree of honesty and integrity, professionalism and professional reputation is their most important assets. The Moral Accounting for Professional Accountants And those who rely on accounting services is very important. Businesses rely heavily on accounting ethics, whether they're aware of it or not. Unless investors, creditors and managers can be reasonably confident that the financial record keeping practices of their accou...
Related to the evidence found in previous investigations of cultural influences on accountingprac... more Related to the evidence found in previous investigations of cultural influences on accountingpractices, this paper tries to analyze whether cultural differences across countries can be anexplanation for differences in accounting practices across countries. The goal of this paper is notto examine accounting differences prior to IFRS adoption, but rather to use evidence found in theprevious research as a guidance to find cultural impacts on IFRS implementation. It aims toanswer the research question: “Does culture have an influence on accounting practices especiallyIFRS practices?Theory suggests that cultural impact on accounting practices will disappear due to thestandardization of accounting practices after the introduction of IFRS (Nobes and Parker, 2004;Deegan, 2009). I will try to answer the question whether the impact of culture is different instudies that incorporate IFRS in their research design as compared to studies that do not. Thefocus is on studies which use the Hofstede-...
Asia Pacific Journal of Management & Entrepreneurship Research, 2015
IntroductionThe Great Recession that started in 2008 has had significant effects on the US and gl... more IntroductionThe Great Recession that started in 2008 has had significant effects on the US and global economy; estimates of the amount of US wealth lost are approximately $14 trillion (Luhby 2009). Various causes of the financial crisis have been cited, including lax regulation over mortgage lending, a growing housing bubble, the rise of derivatives instruments such as collateralized debt obligations, and questionable banking practices. In addition to these and many other reasons, we explain two factors that partially contributed to the crisis: certain management incentives and fair value accounting standards. Following the dot-com bubble in 2000 and the September 11, 2001 attacks, the U S. economic policies of low interest rates coupled with easy credit, lower taxes, and the cheap dollar generated significant economic growth from 2000 to 2007. Low interest rates motivated many in the United States to pursue home ownership, a goal long propagated and encouraged by the government as ...
Internet marketing is an interesting topic especially for researchers in themarketing field. It i... more Internet marketing is an interesting topic especially for researchers in themarketing field. It is a new way of marketing a product/service globally to thetargeted market around the world. This paper introduces a new approachconcerning Internet marketing in electronic commerce; showing how advertisersneed this innovation to be successful. This also relieves marketing managers formore value added tasks such as marketing plans for better development of thecompany.
Corporate lobbying is one of the most important ways companies, society, and even citizens can di... more Corporate lobbying is one of the most important ways companies, society, and even citizens can directly and legally influence the development and implementation of new laws and regulations. Theoretically, lobbying can be a threat to auditor independence as well. This study investigates the impact of corporate lobbying on board compensation and audit quality. Using a sample of 150 companies listed on the Tehran Stock Exchange over period 2012-2018, the study shows that corporate lobbying has a significant impact on board compensation and audit quality. This is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the Tehran Stock Exchange.
International Journal of Research in IT and Management, 2015
The management education plays an essential role in today's dynamic business environment. Due... more The management education plays an essential role in today's dynamic business environment. Due to liberalization and globalization various multinational companies have entered to India and have increased the demand for professional managers. Management education has gained importance due to the emergence of professionalism in the corporate sector. In the meantime, the competitive business environment has paved the way for increased demand for management graduates in the employment market. This has led to a significant expansion of management education in India. To meet the increasing demand of professional managers, the government has given approval to various business schools. But today, business schools have the challenging task of developing the competency level of students to meet corporate expectations. Due to developments in today's business environment, preparing our students for their future will require significant change in the curriculum and pedagogy. This paper tr...
Humans are having unlimited potential for growth and development which is measured in an organisa... more Humans are having unlimited potential for growth and development which is measured in an organisation under Performance appraisal System (PAS). PAS is the process of analyzing and recording information about the relative worth of an employee, that is a two way communication process. It involves an active communication between employee and supervisor about performance. PAS can be measured by a system of evaluation but since there is no unanimous system exists the companies are using any one or their own system. Their system of PAS may be older one and sometime unable to measures the performance of the employees. Hence in this paper a company CCI is selected which has given the time and information to analyse their system and an improved system made by the researchers already were also used by taking a census survey of all employees of the company. To test the hypothesis independent sample t test was used with SPSS-19 software. It was found that the company’s current PA system has som...
International journal of applied research, 2016
Every company has to be very cautious in selecting their measurement tools, as it will affect sub... more Every company has to be very cautious in selecting their measurement tools, as it will affect substantially the management resources and every department of the company. The concept of economic framework is an innovative way to measure the value of a company. This economic measurement system determines companies’ worth and performance based on their economic situation not according to accounting numbers produced using traditional accounting rules. According to the past studies, economic frameworks set quality standard in measuring performance and it is necessary for company to create value for shareholders. Due to ample of evolution in last decade in the corporate world, managers and investors are seeking for an economic framework which better mirror the value and profitability of their company. Accounting tools which are being used till today are not sufficient and unlikely in facing the challenge arising from efficient capital markets and owners. Value based measurement framework,...
International journal of humanities and social sciences, 2016
In present scenario, despite the global adoption, Human Resource Accounting (HRA) is major concer... more In present scenario, despite the global adoption, Human Resource Accounting (HRA) is major concern for research & analysis in management as HR defines the various aspects of the growth in the organisation. It is very important to know the perception of the management about the specific uses to which HRA information can be put, because it is the management to decide regarding adoption of system of HRA and in what form it should be made available to the internal and external users. The main objective of this study is to analyse the means by which company takes the importance and, valuation and HR practices. In this paper the perception of Accounting Personnel’sworking in Indian and global companies were taken through a questionnaire survey. Factors affecting adoption of HRA on manager’s perceptions to predict organizations performance were also highlighted. For this purpose the data from 54 manager’s respondents were gathered on the basis of investment from 15 companies operated in In...
Human Resources are the most important assets of an organization, but due to absence of legal reg... more Human Resources are the most important assets of an organization, but due to absence of legal regulation in relation to Accounting of HR, their financial values were not disclosed in most of the company’s annual report. The main objective of this study is to analysis Indian companies and their HR practices. The perception of accounts managers and accountants working in Indian companies were taken to identify challenges faced to predict the organization’s performance. The data were collected from 100 accountants and managers from 15 Indian companies on the basis of benefits, measurement model and perception. The multiple regression method was used with SPSS-19 software to identify that whether on the basis of the perception and adoption it can be converted into the financial disclosure. Since disclosures on human assets act as an evidence for wealth creation, it is proposes that companies should take the maximum benefits by adopting HRA.