Marziyeh Shariati | Islamic Azad University, Science and Research Branch (original) (raw)

Papers by Marziyeh Shariati

This study attempts to find out the Iranian Association of Certified Public Accountants’ (AICPA) ... more This study attempts to find out the Iranian Association of Certified Public Accountants’ (AICPA) perception about the importance of accounting conservatism and management stewardship in the financial reporting. The results of the study show that IACPA’s believe that stewardship should be kept as a separate objective in the conceptual framework of the financial reporting. Also conservatism should not be eliminated from the qualitative characteristics of the conceptual framework. The IACPA’s think that the setting of international financial reporting standards (IFRS) is influenced by the political environment of developed countries and the convergence of IFRS would influence the wealth-distribution between different firms and different countries. They believe that standard setters don’t consider the different economic environment of the countries in setting the standards. It is argued that, it is important to reconsider the objectives of financial reporting and to evaluate its current...

Management accountings decision making power is an important factor in the entity's succe... more Management accountings decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountants' decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountants' decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountants' evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management accounts' belief of the suitable decision but only evaluation and activity have effect on management accountants' decision in practice.

Asian Journal of Research in Business Economics and Management, 2019

Abstract Ranking firms solely based on financial ratios does not capture managements' bia... more Abstract Ranking firms solely based on financial ratios does not capture managements' biased behavior in preparing financial information. The goal of this study is to introduce a model for firms' financial reporting quality. the aim of the study is ranking firms based on managements' biased (Opportunistic & Conservatism) behavior (i.e. Earnings management based on accruals, Real Earnings management, Earnings smoothing, Unconditional Conservatism, Conditional Conservatism) and investigating its' relation to information asymmetry. To this aim FAHP-Shannon Entropy-TOPSIS have been used. 13 scholars of accounting have answered the FAHP questionnaire and 23 firms in the Pharmaceutical industry of Tehran Stock Exchange Market have been studied for the years 1390- 1396 (138) observations. Regression analysis has been used to calculate biased criteria. The results indicate Earnings smoothing is the most biased behavior in relation to information asymmetry based on scholars' opinion and Shannon Entropy. The results show the least biased financial statements are the ones of Zagros, the most biased financial statements are the ones of Eksir Darou. However, TOPSIS scores of managements' behavior has no relation with information asymmetry.

International Journal of Finance and Accounting, 2012

Management needs qualitative and comprehensive information for decision making. Managers are alwa... more Management needs qualitative and comprehensive information for decision making. Managers are always searching for useful information in order to reach their firm's goals and strategies. The development in technology, globalization and focusing on costumers needs has changed the information that managers need to maintain their position in a competitive environment and take advantage of profitable opportunities. In this paper, a basic research has been conducted to study the theoretical, philosophical and historical basis of these changes with the aim of presenting appropriate methodologies for management accounting research andsuitable techniques for the organizations. The findings of the study indicate that there is no one right global technique for organizations with different structures. It seems that the development of management accounting research methodologies is more consistent with Feyerabend's point of view. According to this perspective management accounting can st...

Competitive and skilled management accountants are needed for the companies' survival in an e... more Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to determine the effect of metacognition on management accounting students' decision. To reach this aim 83 graduate students of Islamic Azad University of Tehran have been studied in 2017 using three questionnaires. Path analysis and factor analysis have been conducted simultaneously in PLS software. The results show that the correlation between metacognition and management accounting students' decision (what it is) is negative. And also the relationship between metacognition and management accounting students' decision in practice (what it should be) is negative. The study conclude...

Iranian journal of value and behavioral accounting, 2018

Abstract: (687 Views) In order to survive in an ever-changing world, companies need empowered e... more Abstract: (687 Views)
In order to survive in an ever-changing world, companies need empowered employees. Therefore, management accountants' empowerment is an important issue, especially in underdeveloped countries. Management accounting tools that are used in Iran are not suitable for companies' strategies with regard to management accounting knowledge development. On the other hand, keeping up with management accounting's change and growth of knowledge is becoming a challenge for management accountants in a competent world. The purpose of this study is to determine the contribution of metacognition on management accountants' decision making by effecting their self-leadership skills. Data was gathered from 83 out of 107 graduate students who had studied management accounting in their courses in Islamic Azad university of Tehran Science and Research Branch. These students had enrolled in graduate classes on the fall semester of 2016. Factor analysis and path analysis have been used for this study. The findings show that self-leadership has a negative impact on management accountants' decision. Meaning high self-leadership skills in management accountants has a negative effect on their innovative and foresight behavior. Since management accountants' metacognition has a positive impact on their self-leadership skills, therefore, management accountants' metacognitive abilities do not indirectly lead to innovative behaviors by effecting management accountants' self-leadership skills. Instead, judging by the tools and techniques they have chosen, management accountants with better self-leadership skills prefer more hindsight decisions. This study has been conducted in Iran which is a low privatized country with centralized management, replicating it in developed countries would give better views on this matter.

Journal management system, 2018

Management accountings decision making power is an important factor in the entity's success. The ... more Management accountings decision making power is an important factor in the entity's success. The purpose of this study is to determine the contribution of Metacognition on management accountants' decision making by effecting connotative meaning dimensions of management accounting terms. Research in connotative meaning has showed that lexical access of emotion words depends on three dimensions: evaluation, activity, and potency. Data was gathered from 85 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition has an impact on management accountants' decision by effecting connotative meaning dimensions of management accounting terms perceived by management accountants. Metacognition has impact on management accountants' evaluation, activity and potency dimensions. Although the three mentioned dimensions have effect on management accounts' belief of the suitable decision but only evaluation and activity have effect on management accountants' decision in practice.

This study attempts to find out the Iranian Association of Certified Public Accountants' (AICPA) ... more This study attempts to find out the Iranian Association of Certified Public Accountants' (AICPA) perception about the importance of accounting conservatism and management stewardship in the financial reporting. The results of the study show that IACPA's believe that stewardship should be kept as a separate objective in the conceptual framework of the financial reporting. Also conservatism should not be eliminated from the qualitative characteristics of the conceptual framework. The IACPA's think that the setting of international financial reporting standards (IFRS) is influenced by the political environment of developed countries and the convergence of IFRS would influence the wealth-distribution between different firms and different countries. They believe that standard setters don't consider the different economic environment of the countries in setting the standards. It is argued that, it is important to reconsider the objectives of financial reporting and to evaluate its current development.

International journal of finance and managerial accounting

Competitive and skilled management accountants are needed for the companies' survival in an ever-... more Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to determine the effect of metacognition on management accounting students' decision. To reach this aim 83 graduate students of Islamic Azad University of Tehran have been studied in 2017 using three questionnaires. Path analysis and factor analysis have been conducted simultaneously in PLS software. The results show that the correlation between metacognition and management accounting students' decision (what it is) is negative. And also the relationship between metacognition and management accounting students' decision in practice (what it should be) is negative. The study concludes that although metacognitions' aim is to bring out competitive learners, it does not necessarily make innovative decision-makers. Also centralized management in low-privatized countries could affect innovation in decision making.

Advances in Economics and Management Journal, 2019

Ranking firms in a stock exchange market based on various data is challenging for investors. Furt... more Ranking firms in a stock exchange market based on various data is challenging for investors. Furthermore, crisis could change the information one needs to make an optimal decision in a complex system. This study has two purposes: 1. comparing and finding the best evaluation criteria before and after crisis. 2. Ranking 50 top companies of TSE before and after crisis based on Shannon entropy and TOPSIS. In this research Shannon Entropy and TOPSIS method were used for weighting criteria and ranking firms. 50 top firms before and after fifth of November 2018 (USA sanction against Iran) have been studied. Results show that the most informative criteria are equity ratio and value of transaction before the crisis and equity ratio and operating profit margin after the crisis. The best company based on Shannon entropy criteria ranking in this study were Shiraz Petrochemical before the crisis and Persian Ecommerce after the crisis. Suggesting that overall before crisis non-financial criteria are more important for technical analysis and after crisis financial ratios for fundamental analysis. News that effect on accounting information creates entropy in the financial ratio data, leading to different optimal criteria and firms based on TOPSIS ranking but in reality, the market responds to these new information is weak.

Drafts by Marziyeh Shariati

Article Based On Thesis, 2018

Empowered (i.e. independent, critical and Innovative) decision makers play an important role for ... more Empowered (i.e. independent, critical and Innovative) decision makers play an important role for the companies' success in an ever changing and uncertain environment. The purpose of this study was to determine the contribution of Metacognition to MAs' decision making style by affecting self-leadership and connotative meaning dimensions in emerging markets. Metacognition is self-regulated learning which is meant to affect decision styles by affecting ones, emotion (self-leadership) and cognition (such as connotative meaning dimensions). While research in connotative meaning has showed that access of emotion words depends on three dimensions (i.e. evaluation, activity, and potency). Self-leadership and the mentioned dimensions are introduced as mediating variables in this research. Data was gathered from 83 graduate students who had studied management accounting in their courses. Factor analysis and path analysis have been used for this study. The findings show that metacognition affect MAs' decision by affecting connotative meaning dimensions of management accounting terms perceived by MAs. Metacognition has impact on MAs' evaluation, activity and potency dimensions. These three dimensions in turn affect management accounts' belief of the suitable decision but only evaluation and activity affect MAs' decision in practice. This research suggests that companies in a competitive world should be aware of MAs' self-leadership skills and MAs' perception of management accounting terms. Metacognition is introduced as an effective way of fostering these skills and as a result bringing up subjective, empowered and independent decision makers for the company by affecting their cognition. However, higher self-leadership leads to more objective and less independent decision makers in countries with centralized management.

Asian Journal of research in Business, Economics and Management

Abstract Ranking firms solely based on financial ratios does not capture managements' biased beha... more Abstract
Ranking firms solely based on financial ratios does not capture managements' biased behavior in preparing financial information. The goal of this study is to introduce a model for firms' financial reporting quality. the aim of the study is ranking firms based on managements' biased (Opportunistic & Conservatism) behavior (i.e. Earnings management based on accruals, Real Earnings management, Earnings smoothing, Unconditional Conservatism, Conditional Conservatism) and investigating its' relation to information asymmetry. To this aim FAHP-Shannon Entropy-TOPSIS have been used. 13 scholars of accounting have answered the FAHP questionnaire and 23 firms in the Pharmaceutical industry of Tehran Stock Exchange Market have been studied for the years 1390- 1396 (138) observations. Regression analysis has been used to calculate biased criteria. The results indicate Earnings smoothing is the most biased behavior in relation to information asymmetry based on scholars' opinion and Shannon Entropy. The results show the least biased financial statements are the ones of Zagros, the most biased financial statements are the ones of Eksir Darou. However, TOPSIS scores of managements' behavior has no relation with information asymmetry.

Article based on thesis 2018, 2018