Aims and Scope

The contractual approach to accounting and its applications as a tool of policy making, monitoring and control and accountability in the current situation is of particular importance.

Attention to this approach under the heading of positive accounting was first highlighted in the research of Watts and Zimmerman (1986), and yet its expansion beyond the theories they promoted has been slow and limited.

Most research focus on accounting applications in capital markets due to the ease of access to data and lowers costs, and the greater acceptance of journals. Research on accounting issues from the view of contractual, institutional, organizational, sociological, political economy and professionalism, and responsible behavior of accountants has a great necessity in the current situation in Iran.

From the capacity of accounting and auditing has been less used in achieving a resilient economy, business success, improving financial and administrative health of companies and organizations, allocating banking and foreign exchange resources, macro business policy and improving competition, reducing financial and legal claims, expanding public partnerships, large joint ventures and creating transparency in the country. This lack of attention, maybe, is due to the lack of research in these areas, and of course, there is no specialized journal. This journal seeks to encourage research and tries to publish research, review, historical, comparative, case study, and theoretical articles in these areas.

The journal welcomes articles that help readers understand what and why these phenomena or determinants or their consequences are.

The main areas of the journal are as follows:

  1.  Accounting and auditing functions in loan agreements and reducing the risks of misrepresentation (unjustified loans) and immorality (deviation of loan consumption) with special emphasis on the banking industry and identifying appropriate accounting criteria for inclusion in facility contracts and the use of audit capacity
  2. Characteristics of the accounting system, human resources and auditing in companies and the chance of business success and fulfillment of obligations including banking, tax, legal and contractual facilities
  3.  Accounting and auditing solutions for banking health and effective supervision of the supervisor
  4.   Applications of accounting and financial ratios in foreign trade policy (tariff setting, quotas, foreign exchange allocation, fulfillment of foreign exchange obligations, evaluation of competition and prevention of monopolies and industry protection policies) and equitable distribution in the value chain
  5. Accounting applications in foreign exchange market policy and reducing the risk of misallocation or consumption deviation or distribution deviation
  6. Accounting and small and family businesses
  7. The role of accounting in knowledge-based companies and helping them grow and develop
  8. Accounting maturity model in different industries
  9. The position of accountants in companies and organizations and and how to pro
  10.  Corporate governance in auditing firms and the role of accounting in the relationship between partners and managers and their key human resources.
  11. Gender issues and ethnic diversity in the financial affairs of companies and auditing firms
  12.  Promoting the accountability of accountants and their different roles in organizations
  13.  Professionalism and responsible behavior of accounting and financial units and auditing firms and its role in protecting the rights and interests of the public
  14.  Accounting functions in non-profit organizations and charities
  15.  Accounting functions in financial and administrative health of organizations
  16.  Role of accounting in reducing legal claims
  17. Accounting and accountability in municipalities (city council), public institutions and executive bodies
  18.  The position of accounting and accountants in employment regulations, regulations for determining the qualifications and ranking of the Program and Budget Organization, licenses of monetary and financial institutions and how to promote it.
  19. Application of sociological, legal, political and institutional economics theories in accounting