Cómo citar
Resumen
Nowadays, programming in the field of Strategic Information Technology, as one of the basic factors in making effective relation between business strategies and information technology, for having the benefit of competition in market in order to achieve management of IT has been noted by many companies. Although we're facing many fails in such companies. One of the reasons of fails in strategic programming in organizations is excessive attention to one factor and not caring about other organizational factors. Also, type of business strategies of companies has effect on their management. Recognizing type of business strategy and the related management of that strategy will have notable impact on correct realization of future programming of company in various fields. Goal of this research reviewing the relation between business strategy, earnings management and accounting conservativeness. Statistical society in this research is the approved companies and active in Tehran Stock Exchange. The time period of this research is 2009 till 2014. The results indicate that in the first hypothesis of research there's a positive and meaningful relation between business strategy and accounting conservativeness. However, in the second hypothesis there isn”™t any positive and meaningful relation between business strategy earnings management and the results of third hypothesis, reviewing relation between business strategy and IT for achieving information technology of strategic information shows no meaningful relation.
Referencias
- Ali Ebrahimi Kardarar, Elham Hasani Azar Dariani (2006), "Earnings Management at the Time of First Share of Shares to the Public in Tehran Stock Exchange Companies", Accounting and Auditory Surveys No. 45, Autumn 2006, Page 3 to 23 .
- Atabaki, Mohsen Seyfi, Abbas (2009) Comparing Organizational Structure with Business Strategies, Journal of Tadbir 21-25, No. 208.
- Bai. Rong. Ji & Lee. Gwo. Guang, (2003). “Organizational Factors Influencing The Quality Of IS/ IT Strategic Planning Process”, National Taiwan University of Science.
- Balachandran,S.V.and P.S.Mohanram.(2014). Is the decline in the value relevance of accounting driven by increased conservatism?. Review of Accounting studies,16 (2),272-302.
- Bruls, W.A.G, (2003). “Representing Business/ IT Alignment in the Enterprise Planning Cycle”, IBM Global Service.
- David, Fred R (2007). Strategic Management of Translation by Ali Parsaean and Seyyed Mohammad Arabi, Tehran: Cultural Research Office.
- Dechow, P.,Dichev, I., (2002). The qulity of accruals and earning management: the role of accruals estimation errors. The Accounting Review 77,35-59.
- Davidson, W. (1996) "Managing the Business Transformation Process," in J. N. Luftman (ed.) Competing in the Information Age New York: Oxford University Press.
- Feluer. Rainer, Kazem Chaharbaghi, Michael Weber and John Wargin, (2002) "Aligning Strategies, process, and information technology: a case study", A CRC Press Co., pp 11-28.
- Ghaemi, Mohammad Hossein, Mohammad Hossein Vaediei and Meysam Hajipoor (2010) The effect of conservatism on profit stability and price / profit ratio (P
- Habib, Ahsan. Monzur Hasan, Mostafa (2017)” Business strategy, overvalued equities, and stock price crash risk”. Research in International Business and Finance. Volume 39, Part A, January 2017, Pages 389-405.
- Hasanpour, Hadi (2015) "The Relationship between Business Strategy and Earning Quality in Tehran Stock Exchange" Master's Degree in Accounting: Tehran University of Science and Research.
- Henderson & J. C & H. Venkatraman, (1999). “Strategic Alignment: Leveraging Information Technology for Transforming Organizations”, IBM Systems Journal.
- Kurdistan, Gholamreza Amir Beigi, Habib (2008) "Conservatism in Financial Reporting: Investigating the Relationship Between Time Asymmetry and MTB as Two Measures of Conservative Valuation", Journal of Accounting and Auditing, No. 52, pp. 89-106.
- Leganza. G, (2003). “Overcoming Obstacles to Alignment of IT and the Business”.
- Luftman, J., (1996). Applying the strategic alignment model. In J. Luftman (Ed.), Competing in the Information Age (pp. 43-69). New York: Oxford University Press.
- Luftman. J., (2000). “Assessing Business-IT Alagnment Maturity”.
- Luftman, J. & Brier T., (1999) “Achieving and Sustaining Business-IT Alignment,” California Management Review, No. 1, Fall 1999, pp 109122.
- Luftman J. & Papp R. & Brier T., (1999). Enablers and inhibitors of business-IT alignment. Communications of the Association for Information Systems, 1(11), 1-33.
- Manian, Amir. Saremi Mahmoud Arab Sorkhi, Abuzar (1996) "Presentation of Conceptual Model for Assessing Organizational Readiness for Strategic alignment of Information and Business Technology Organization (Case Study: Iran Telecommunication Research Center)"; Master's Degree in Information Technology Management; Tehran University;
- Martinez-Simarro, David. Devece, Carlos. Llopis-Albert, Carlos (2015). “How information systems strategy moderates the relationship between business strategy and performance”. Journal of Business Research. Volume 68, Issue 7, July (2015), Pages 1592-1594.
- Mcvay, (2006).Earnings management using classification: an Examination of core Earnings and Special Items The Accounting Review ,Vol.81.pp.501-531.
- Muhammad Nurul Houqe and Ryan Kerr.(2015),” Business strategy, economic growth, and earnings quality”.
- Niederman,F., Brancheau,J.c.,Wetherbe,J.C., (1991). ”information systems management issues for the 1990s”, MIS Quarterly, Vol .17 No.4,pp.475-500.
- Paul, Arijit.W.B. Lang, Jonas. J. Baumgartner (2017)” A multilevel approach for assessing business strategies on climate change”. Journal of Cleaner Production. Volume 160, 1 September 2017, Pages 50-70.
- Rosario González-Rodríguez, María. Luis Jiménez-Caballero, José. Carmen Martín-Samper, Rosario. Ali Kí¶seoglu, Mehmet. Okumus, Fevzi (2018).”Revisiting the link between business strategy and performance: Evidence from hotels”. International Journal of Hospitality Management. Volume 72, June 2018, Pages 21–31.
- Nourvash, Iraj; Thanks, Sahar and Mohammad Reza Nikbakht (2005) "The Study of Earnings Management in Companies Accepted in Tehran Stock Exchange", Social Sciences and Human Sciences, Shiraz University, No. 43, Specialty Accounting, pp. 177- 165
- Rhys Andrews ,George A . Boyne and Richard M . Walker. (2006)." Strategy Content and Organizational Performance:An Empirical Analysis"Public Administration Review. February : 63-52.
- Snow, C. C., & Hambrick, D. C. (1980). Measuring Organizational Strategies: Some Theoretical and Methodological Problems. The Academy of Management Review, 5(4), 527-538.
- Rosser. B, (1999). “Aligning IM/ IT with Business Direction”.
- Tallon. P.P & Kraemer. K.L, (1999). “A Process Oriented Assesment of the Alignment of Information Systems and Business Strategy: Implication for IT-Business Value”.
- Turban. (2005), “Information Technology for Management”, Wiely, New york.
- Zaefarian, Ghasem. C.Henneberg, Stephan. Naudé, Peter (2013) “Assessing the strategic fit between business strategies and business relationships in knowledge-intensive business services”, Industrial Marketing Management, Volume 42, Issue 2, February 2013, Pages 260-272.
- Zhu, Junming. R. Chertow, Marian (2017)” Business Strategy Under Institutional Constraints: Evidence From China's Energy Efficiency Regulations”, Ecological Economics, Volume 135, May 2017, Pages 10-21.
- Wheelen T.L. and Hunger J.D. (2000) Strategic Management”š Prentice Hall International. Walker, O. and Ruekert, R. (1987). Marketing”™s Role in the Implementation of Business Strategies: A Critical Review and Conceptual Framework. Journal of Marketing, 51, 15–33.
Usted es libre de:
Compartir — copiar y redistribuir el material en cualquier medio o formato
Adaptar — remezclar, transformar y construir a partir del material
La licenciante no puede revocar estas libertades en tanto usted siga los términos de la licencia
Bajo los siguientes términos:
Atribución — Usted debe dar crédito de manera adecuada, brindar un enlace a la licencia, e indicar si se han realizado cambios. Puede hacerlo en cualquier forma razonable, pero no de forma tal que sugiera que usted o su uso tienen el apoyo de la licenciante.
NoComercial — Usted no puede hacer uso del material con propósitos comerciales.
CompartirIgual — Si remezcla, transforma o crea a partir del material, debe distribuir su contribución bajo la lamisma licencia del original.