{"id":11602,"date":"2015-03-14T09:45:31","date_gmt":"2015-03-14T06:15:31","guid":{"rendered":"http:\/\/www.irantahgig.ir\/?p=11602"},"modified":"2015-03-28T17:43:52","modified_gmt":"2015-03-28T14:13:52","slug":"%da%af%d8%b2%d8%a7%d8%b1%d8%b4-%d8%a2%d9%86%d9%84%d8%a7%d9%8a%d9%86-%d8%ad%d8%b3%d8%a7%d8%a8%d8%af%d8%a7%d8%b1%d9%8a-%d8%af%d8%b1-%d8%ac%d8%a7%d9%85%d8%b9%d9%87-%d8%a7%d9%84%d9%83%d8%aa%d8%b1%d9%88","status":"publish","type":"post","link":"http:\/\/www.irantahgig.ir\/?p=11602","title":{"rendered":"\u06af\u0632\u0627\u0631\u0634 \u0622\u0646\u0644\u0627\u06cc\u0646: \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062c\u0627\u0645\u0639\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc"},"content":{"rendered":"<p style=\"text-align: center;\"><span style=\"font-size: 18px; font-family: times new roman,times;\">Online reporting: accounting in cybersociety<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0627\u0631\u06cc\u062e:<\/strong> \u06f2\u06f0\u06f0\u06f6<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u067e\u0627\u06cc\u06af\u0627\u0647:<\/strong> \u0627\u0645\u0631\u0627\u0644\u062f<\/span><\/p>\n<p style=\"text-align: justify;\"><a title=\"\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647\" href=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/20013.pdf\" target=\"_blank\"><span style=\"font-size: 18px;\">\u0644\u06cc\u0646\u06a9 \u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/a><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-12774 alignnone\" alt=\"OK\" src=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK.png\" width=\"187\" height=\"39\" srcset=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK.png 187w, http:\/\/www.irantahgig.ir\/wp-content\/uploads\/OK-180x39.png 180w\" sizes=\"(max-width: 187px) 100vw, 187px\" \/><\/p>\n\t<form id=\"edd_purchase_11598\" class=\"edd_download_purchase_form edd_purchase_11598\" method=\"post\">\n\n\t\t\n\t\t<div class=\"edd_purchase_submit_wrapper\">\n\t\t\t<a href=\"#\" class=\"edd-add-to-cart button blue edd-submit\" data-nonce=\"b682146ad4\" data-action=\"edd_add_to_cart\" data-download-id=\"11598\" data-variable-price=\"no\" data-price-mode=single data-price=\"150000\" ><span class=\"edd-add-to-cart-label\">150,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <span class=\"edd-loading\" aria-label=\"\u062f\u0631 \u062d\u0627\u0644 \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc\"><\/span><\/a><input type=\"submit\" class=\"edd-add-to-cart edd-no-js button blue edd-submit\" name=\"edd_purchase_download\" value=\"150,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647\" data-action=\"edd_add_to_cart\" data-download-id=\"11598\" data-variable-price=\"no\" data-price-mode=single \/><a href=\"http:\/\/www.irantahgig.ir\/?page_id=4907\" class=\"edd_go_to_checkout button blue edd-submit\" style=\"display:none;\">\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t<span class=\"edd-cart-ajax-alert\" aria-live=\"assertive\">\n\t\t\t\t\t<span class=\"edd-cart-added-alert\" style=\"display: none;\">\n\t\t\t\t\t\t<svg class=\"edd-icon edd-icon-check\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t<path d=\"M26.11 8.844c0 .39-.157.78-.44 1.062L12.234 23.344c-.28.28-.672.438-1.062.438s-.78-.156-1.06-.438l-7.782-7.78c-.28-.282-.438-.673-.438-1.063s.156-.78.438-1.06l2.125-2.126c.28-.28.672-.438 1.062-.438s.78.156 1.062.438l4.594 4.61L21.42 5.656c.282-.28.673-.438 1.063-.438s.78.155 1.062.437l2.125 2.125c.28.28.438.672.438 1.062z\"\/>\n\t\t\t\t\t\t<\/svg>\n\t\t\t\t\t\t\u0645\u0648\u0631\u062f \u0628\u0647 \u0633\u0628\u062f \u062e\u0631\u06cc\u062f \u0627\u0636\u0627\u0641\u0647 \u0634\u062f\t\t\t\t\t<\/span>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div><!--end .edd_purchase_submit_wrapper-->\n\n\t\t<input type=\"hidden\" name=\"download_id\" value=\"11598\">\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"edd_action\" class=\"edd_action_input\" value=\"add_to_cart\">\n\t\t\n\t\t\t\t\t<input type=\"hidden\" name=\"edd_redirect_to_checkout\" id=\"edd_redirect_to_checkout\" value=\"1\">\n\t\t\n\t\t\n\t<\/form><!--end #edd_purchase_11598-->\n\n<p><!--more--><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u0646\u0627\u0645 \u0645\u062c\u0644\u0647:<\/strong><span style=\"font-family: times new roman,times;\"> Accounting, Auditing &amp;Accountability Journal<\/span><br \/>\n<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u0642\u06cc\u0645\u062a:<\/strong> \u06f1\u06f5\u06f0\u06f0\u06f0\u06f0 \u0631\u06cc\u0627\u0644<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc:<\/strong> \u06f6<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u062a\u0639\u062f\u0627\u062f \u0635\u0641\u062d\u0627\u062a \u0641\u0627\u0631\u0633\u06cc:<\/strong> \u06f7<\/span><\/p>\n<p><span style=\"font-size: 18px;\"><strong>\u06a9\u062f:<\/strong><strong> <\/strong>\u06f2\u06f0\u06f0\u06f1\u06f3<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u0686\u06a9\u06cc\u062f\u0647 \u0641\u0627\u0631\u0633\u06cc<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><strong>\u0647\u062f\u0641:<\/strong> \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0628\u0627 \u0647\u062f\u0641 \u0645\u0639\u0631\u0641\u06cc \u0645\u0648\u0636\u0648\u0639\u06cc \u062e\u0627\u0635 \u0622\u063a\u0627\u0632 \u0645\u06cc\u200c\u0634\u0648\u062f. <strong>\u0637\u0631\u0627\u062d\u06cc\/ \u0631\u0648\u0634 \u0634\u0646\u0627\u0633\u06cc\/ \u0631\u0648\u06cc\u06a9\u0631\u062f:<\/strong> \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u062a\u0645\u0631\u06a9\u0632 \u0631\u0648\u06cc \u0645\u0648\u0636\u0648\u0639 \u062e\u0627\u0635\u06cc \u0631\u0627 \u0645\u0639\u0631\u0641\u06cc \u0645\u06cc\u200c\u06a9\u0646\u062f\u060c \u0638\u0647\u0648\u0631 \u067e\u062f\u06cc\u062f\u0647 \u06af\u0632\u0627\u0631\u0634 (\u062f\u0647\u06cc) \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u0645\u0648\u0636\u0648\u0639\u0627\u062a\u06cc \u06a9\u0647 \u0622\u0646 \u067e\u062f\u06cc\u062f\u0647 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0648\u062c\u0648\u062f \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u0648 \u0628\u0647 \u0635\u0648\u0631\u062a \u062e\u0644\u0627\u0635\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a \u0645\u0642\u0627\u0644\u0627\u062a \u062f\u0631 \u0622\u0646 \u0645\u0648\u0636\u0648\u0639 \u0631\u0627 \u0645\u0631\u0648\u0631 \u0645\u06cc\u200c\u06a9\u0646\u062f. <strong>\u06cc\u0627\u0641\u062a\u0647\u200c\u0647\u0627:<\/strong> \u06cc\u0627\u0641\u062a\u0647 \u0647\u0627\u06cc \u0645\u0628\u062a\u0646\u06cc \u0628\u0631 \u0627\u06cc\u0646\u06a9\u0647 \u0645\u0642\u0627\u0644\u0627\u062a \u062f\u0631 \u062e\u0635\u0648\u0635 \u0627\u06cc\u0646 \u0645\u0648\u0636\u0648\u0639\u060c \u062f\u0631\u06a9 \u0627\u0632 \u0646\u0642\u0637\u0647 \u062a\u0644\u0627\u0642\u06cc \u0648 \u0627\u062b\u0631\u067e\u0630\u06cc\u0631\u06cc \u0628\u06cc\u0646 \u06af\u0632\u0627\u0631\u0634 \u0622\u0646 \u0644\u0627\u06cc\u0646 \u0648 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0631\u0627 \u062a\u0648\u0633\u0639\u0647 \u0645\u06cc\u200c\u062f\u0647\u062f. <strong>\u0627\u0635\u0627\u0644\u062a\/ \u0627\u0631\u0632\u0634:<\/strong> \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647 \u0645\u0634\u0627\u0631\u06a9\u062a \u0647\u0627\u06cc \u0645\u0631\u0628\u0648\u0637 \u0628\u0647 \u0645\u0648\u0636\u0648\u0639 \u0631\u0627 \u062f\u0631 \u0645\u0648\u0642\u0639\u06cc\u062a \u0646\u0627\u0645\u0639\u0644\u0648\u0645\u06cc (\u0645\u0628\u0647\u0645\u06cc) \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u062f\u0647\u062f \u06a9\u0647 \u0628\u0647 \u0645\u0648\u062c\u0628 \u0622\u0646 \u06af\u0632\u0627\u0631\u0634 \u0622\u0646 \u0644\u0627\u06cc\u0646 \u0628\u0647 \u0635\u0648\u0631\u062a\u06cc \u0627\u0646\u062a\u0642\u0627\u062f\u06cc\u060c \u062a\u063a\u06cc\u06cc\u0631\u06cc \u0648 \u0632\u0645\u06cc\u0646\u0647\u200c\u0627\u06cc \u0628\u0647 \u0644\u062d\u0627\u0638 \u0648\u0627\u0642\u0639\u06cc\u062a\u200c\u0647\u0627 \u0648 \u067e\u062a\u0627\u0646\u0633\u06cc\u0644\u200c\u0647\u0627\u060c \u0641\u0647\u0645\u06cc\u062f\u0647 \u0645\u06cc\u200c\u0634\u0648\u062f.<br \/>\n<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u0686\u06a9\u06cc\u062f\u0647 \u0627\u0646\u06af\u0644\u06cc\u0633\u06cc<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-size: 18px; font-family: times new roman,times;\"><strong>Purpose:<\/strong> This essay sets out to introduce the special issue. <strong>Design\/ methodology\/ approach:<\/strong> The essay introduces the focus of the special issue, the manifestation of the phenomenon of online reporting and the issues it engenders in relation to accounting, and briefly reviews the contribution of the articles in the issue. <strong>Findings:<\/strong> Finds that the papers in this special issue extend the understanding of the interface between online reporting and accounting. <strong>Originality\/ value:<\/strong> The essay locates the contributions of the issue within a problematic, where by online reporting is understood critically, interpretively and contextually in terms of its actualities and potentialities<br \/>\n<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u0645\u0634\u062e\u0635\u0627\u062a \u0627\u0633\u062a\u0646\u0627\u062f\u06cc<\/span><\/h3>\n<p style=\"text-align: left;\"><span style=\"font-size: 18px; font-family: times new roman,times;\">Gallhofer, S., &amp; Haslam, J. (2006). Online reporting: accounting in cybersociety. Accounting, Auditing &amp; Accountability Journal, 19(5), 625-630.<\/span><\/p>\n<h3><span style=\"font-size: 18px;\">\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/span><\/h3>\n<h1 style=\"text-align: center;\"><span style=\"font-size: 18px;\"><a title=\"\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647\" href=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/20013.pdf\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" alt=\"10002icon\" src=\"http:\/\/www.irantahgig.ir\/wp-content\/uploads\/10002icon.jpg\" width=\"186\" height=\"250\" \/><\/a><\/span><\/h1>\n<h1 style=\"text-align: right;\"><span style=\"font-size: 18px;\">\u0648\u06cc\u0698\u06af\u06cc\u200c\u0647\u0627\u06cc \u0645\u0642\u0627\u0644\u0647\u00a0\u06af\u0632\u0627\u0631\u0634 \u0622\u0646\u0644\u0627\u06cc\u0646: \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062c\u0627\u0645\u0639\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc<\/span><\/h1>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">\u0645\u0642\u0627\u0644\u0647 &#8220;\u06af\u0632\u0627\u0631\u0634 \u0622\u0646\u0644\u0627\u06cc\u0646: \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u062f\u0631 \u062c\u0627\u0645\u0639\u0647 \u0627\u0644\u06a9\u062a\u0631\u0648\u0646\u06cc\u06a9\u06cc&#8221; \u062f\u0631 \u0633\u0627\u0644 \u06f2\u06f0\u06f0\u06f6 \u062f\u0631 \u0645\u062c\u0644\u0647\u00a0Accounting, Auditing &amp;Accountability Journal \u0648 \u062f\u0631 \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u0627\u0645\u0631\u0627\u0644\u062f \u0646\u0645\u0627\u06cc\u0647 \u0634\u062f\u0647 \u0627\u0633\u062a. \u0627\u06cc\u0646 \u0645\u0642\u0627\u0644\u0647\u00a0\u0638\u0647\u0648\u0631 \u067e\u062f\u06cc\u062f\u0647 \u06af\u0632\u0627\u0631\u0634 (\u062f\u0647\u06cc) \u0622\u0646\u0644\u0627\u06cc\u0646 \u0648 \u0645\u0648\u0636\u0648\u0639\u0627\u062a\u06cc \u06a9\u0647 \u0622\u0646 \u067e\u062f\u06cc\u062f\u0647 \u062f\u0631 \u0627\u0631\u062a\u0628\u0627\u0637 \u0628\u0627 \u062d\u0633\u0627\u0628\u062f\u0627\u0631\u06cc \u0628\u0648\u062c\u0648\u062f \u0645\u06cc\u200c\u0622\u0648\u0631\u062f \u0631\u0627 \u0645\u0648\u0631\u062f \u0628\u062d\u062b \u0642\u0631\u0627\u0631 \u0645\u06cc\u200c\u062f\u0647\u062f. \u0647\u0645\u0686\u0646\u06cc\u0646 \u0628\u0631\u0627\u0633\u0627\u0633 \u0627\u0637\u0644\u0627\u0639\u0627\u062a \u067e\u0627\u06cc\u06af\u0627\u0647 \u0627\u0637\u0644\u0627\u0639\u0627\u062a\u06cc \u06af\u0648\u06af\u0644 \u0627\u0633\u0648\u06a9\u0644\u0627\u0631 \u06f1\u06f3\u0628\u0627\u0631 \u0645\u0648\u0631\u062f \u0627\u0633\u062a\u0646\u0627\u062f \u0642\u0631\u0627\u0631 \u06af\u0631\u0641\u062a\u0647 \u0627\u0633\u062a.<\/span><\/p>\n<p><span style=\"font-size: 18px;\">\t<form id=\"edd_purchase_11598-2\" class=\"edd_download_purchase_form edd_purchase_11598\" method=\"post\">\n\n\t\t\n\t\t<div class=\"edd_purchase_submit_wrapper\">\n\t\t\t<a href=\"#\" class=\"edd-add-to-cart button blue edd-submit\" data-nonce=\"b682146ad4\" data-action=\"edd_add_to_cart\" data-download-id=\"11598\" data-variable-price=\"no\" data-price-mode=single data-price=\"150000\" ><span class=\"edd-add-to-cart-label\">150,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647<\/span> <span class=\"edd-loading\" aria-label=\"\u062f\u0631 \u062d\u0627\u0644 \u0628\u0627\u0631\u06af\u0630\u0627\u0631\u06cc\"><\/span><\/a><input type=\"submit\" class=\"edd-add-to-cart edd-no-js button blue edd-submit\" name=\"edd_purchase_download\" value=\"150,000 \u0631\u06cc\u0627\u0644&nbsp;&ndash;&nbsp;\u067e\u0631\u062f\u0627\u062e\u062a \u0648 \u062f\u0627\u0646\u0644\u0648\u062f \u0645\u0642\u0627\u0644\u0647 \u0628\u0647 \u0647\u0645\u0631\u0627\u0647 \u062a\u0631\u062c\u0645\u0647\" data-action=\"edd_add_to_cart\" data-download-id=\"11598\" data-variable-price=\"no\" data-price-mode=single \/><a href=\"http:\/\/www.irantahgig.ir\/?page_id=4907\" class=\"edd_go_to_checkout button blue edd-submit\" style=\"display:none;\">\u0646\u0647\u0627\u06cc\u06cc \u06a9\u0631\u062f\u0646 \u062e\u0631\u06cc\u062f<\/a>\n\t\t\t\t\t\t\t<span class=\"edd-cart-ajax-alert\" aria-live=\"assertive\">\n\t\t\t\t\t<span class=\"edd-cart-added-alert\" style=\"display: none;\">\n\t\t\t\t\t\t<svg class=\"edd-icon edd-icon-check\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"28\" height=\"28\" viewBox=\"0 0 28 28\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t<path d=\"M26.11 8.844c0 .39-.157.78-.44 1.062L12.234 23.344c-.28.28-.672.438-1.062.438s-.78-.156-1.06-.438l-7.782-7.78c-.28-.282-.438-.673-.438-1.063s.156-.78.438-1.06l2.125-2.126c.28-.28.672-.438 1.062-.438s.78.156 1.062.438l4.594 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\u062f\u0627\u0646\u0644\u0648\u062f \u0627\u0635\u0644 \u0645\u0642\u0627\u0644\u0647<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[84,127,211,217],"tags":[],"_links":{"self":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11602"}],"collection":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11602"}],"version-history":[{"count":6,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11602\/revisions"}],"predecessor-version":[{"id":13196,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=\/wp\/v2\/posts\/11602\/revisions\/13196"}],"wp:attachment":[{"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11602"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.irantahgig.ir\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}