For the objectives of this article, we wish to underline the significance of resource consumption accounting and the balanced scorecard in today's accounting processes and how they assist an economic unit to work better. Consequently, it indicates that the Balanced Scorecard method may be upgraded by accounting for resource consumption and explains how this enhances performance management efficiency and answers difficulties concerning complementing views. Researchers analyzed data from the Najaf men's clothing factory from 2018 and conducted in-depth interviews with department leaders and employees to investigate the economic unit's efficiency. The data was acquired through site visits and personal interviews. As a result, an increase in financial and non-financial indicators' efficiency may be accomplished by combining resource consumption accounting (RCA) with a balanced scorecard (BSC), according to the results (financial, customer, internal operations, and learning and growth perspectives) (financial, customer, internal processes, and learning and growth perspectives) (financial, customer, internal processes, and learning and growth perspectives). Thus, the economic unit of the sample will be granted a superior performance efficiency rating.

Purpose:  The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses.   Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008).   Design/methodology/approach:  The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019.   Findings:  The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced.   Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital.   Originality/value:  The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteria.

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