Seyed Ali Hoseini; Azadeh Madahi; marzie momenzadeh
Volume 2, Issue 2 , October 2016, , Pages 55-68
Abstract
The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted ...
Read More
The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted a survey of knowledgeable people related to Internal Audit, in both of the investigated universities. The results showed that assurance activities are more important than consulting activities. The investigating respondents prospective about the future activities of the internal audit showed internal auditors are expected to perform consulting services; Such as, governance, control and special projects based on management needs. This result predicts a different future for present Internal Audit activities. As another result of this research, we found that Internal Audit activity at the investigated universities is at initial and infrastructure levels in compliance with Internal Audit Capability Model for the public sector. So, the study results made some suggestions to improve this situation.
Syed Ali hosseini; Ali rahmani; marzeieh kamarei
Volume 2, Issue 1 , February 2016, , Pages 59-70
Abstract
Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university ...
Read More
Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university governance at Alzahra University in year 93 from the perspective of employees was subjected to scrutiny. Questionnaire was used for data collection. A total of 80 questionnaires were distributed among the employees of Alzahra University, of which 49 were gathered. Data was analyzed by using Spss software testing. The study results show that this university is governed by board of trustees and managers who have middle competence. The responses show that there are good management structures at the university. Also other findings show that the University is faced with some challenges. The individual performance findings showed the results that are above the average. It was also indicated that the risk management quality and internal controls have average results in the university. The necessity of improving effective governance in order to reduce the challenges ahead and better universities management are felt. In this regard, we have developed the Model thesis. The model consists of three elements, indicators and modifying factors that have a reciprocal relationship with each other. Strengthen each of the components will improve university governance.
saied hasan salenejad; saied hesam vaghfi; hasan ali ghasemi; zahra aghel
Volume 1, Issue 1 , September 2014, , Pages 65-72
Abstract
Today, electronic banking plays an essential role in the banking industry. Banking industry facing challenges led banks to make use of electronic banking, delivery services and products throughout electronic banking. Moreover, they are trying to understand their customers' needs and everyday increase ...
Read More
Today, electronic banking plays an essential role in the banking industry. Banking industry facing challenges led banks to make use of electronic banking, delivery services and products throughout electronic banking. Moreover, they are trying to understand their customers' needs and everyday increase on service quality throughout electronic banking. This research tries to investigate the effect of customers' satisfaction throughout Internet services of Melli Bank. Aim of this research was investigating customer satisfaction of Melli Bank in Mashhad based on the End-User of the bank’s system. Moreover, we investigate customer satisfaction and individual variables like effect of variables (demographic). Based on the collected data, this study is a survey. Results of this research indicated on significant relationship existent between some demographic factors like age, gender, education and customer satisfaction. The method is applied and to search for related statistical hypothesis testing and analyze data is used in SAS software. As well as the factors presented in the conceptual model associated with customer satisfaction and these factors have a significant impact on customer satisfaction.
reza sabzevari; hashem valipour; javad zaree
Volume 1, Issue 2 , September 2015, , Pages 67-82
Abstract
The main aim of this study is to investigate the implementation of operational budget in Gachsaran Oil and Gas Production Company. Following this study is to use the well known “Shah Model” (1998) and with an emphasis on three dimensions: the ability, authority and acceptance and review of ...
Read More
The main aim of this study is to investigate the implementation of operational budget in Gachsaran Oil and Gas Production Company. Following this study is to use the well known “Shah Model” (1998) and with an emphasis on three dimensions: the ability, authority and acceptance and review of the economy, to implement the operational budget at the giant stat econsider. This study includes thirteen main hypothesis and eight sub-hypo theses. The result has shown that this company has not 95% ability for operational budget and this hypothesis is not confirmed from ability point of view. But from authority and advantage view, it is accepted. Based on the 4th main hypothesis, it is confirmed that implementation of operational budget causes economic advantage. Other main hypothesis shown that among three levels of choice in the company, top management, middle management, budget experts have different ideas and the result has been compared.
Gholam Reza Kordestani; hossein Parsian; Farshad Jamshidi kalantari
Volume 3, Issue 1 , March 2017, , Pages 69-80
Abstract
In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population ...
Read More
In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performanc based budgeting and team working approach in budgeting process would lead to improvement of government accountability in the public sector.
S.H. vaghfi; M.M Ghomian; A. Fayaz; samiran khajehzadeh
Volume 3, Issue 2 , September 2017, , Pages 71-78
Abstract
Obviously, the knowledge has been considered as an important asset and is managed for creation of competitive advantage in private and public sector organizations. In the present study, effect amount of knowledge management factors on creativity and learning of zone one Mashhad municipality employees ...
Read More
Obviously, the knowledge has been considered as an important asset and is managed for creation of competitive advantage in private and public sector organizations. In the present study, effect amount of knowledge management factors on creativity and learning of zone one Mashhad municipality employees as been studied. This zone has been selected via two phased clustered method. Morgan method has been used for determination of size of samples and simple accidental method has been used for selection of samples. Measuring tool is Likert questionnaire (includes 58 questions) whose validity is confirmed with content analysis method and its reliability is confirmed with alpha cronbach method (software R). The output of the study indicates aspects of knowledge management causes increasing organizational creativity and learning.
issa karimipoor; Gholamhossein Mahdavi
Volume 4, Issue 1 , March 2018, , Pages 73-86
Abstract
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations ...
Read More
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor.
Atabak Baybordi; Jamal Bahri Sales; Saeed Jabbarzadeh Kangarloo; Akbar Zavari Rezayi
Abstract
Subject and purpose of the article: Relational capital is one of the intangible assets that is defined as the role of the customer in the current and future income of the organization. Therefore, it is important to identify the factors affecting Relational capital.Research method: The present study ...
Read More
Subject and purpose of the article: Relational capital is one of the intangible assets that is defined as the role of the customer in the current and future income of the organization. Therefore, it is important to identify the factors affecting Relational capital.Research method: The present study is applied according to its purpose and descriptive-causal based on the method.Research findings: In this research, first the factors affecting the banks' Relational capital were determined performed using the fuzzy Delphi method. Then a questionnaire related to DEMITEL was developed and provided to the experts in order to explain and evaluate the cause-and-effect relationships between the factors affecting the banks' Relational capital.Conclusion, originality and its contribution to the knowledge: According to the fuzzy technique, the most important factor in the Relational capital of banks was the dispersion of ATMs, which shows the direct relationship of people with the bank at the community level. Also, according to DEMITEL analysis, finance and customer orientation were the most influential factors and customer orientation and absentee services were the most influential factors.
majid goldoost; Ghodratollah Talebnia; Ali Esmaelzadeh mogharri; Freydoon Rahnamaye roodposhti; Ramazanali royaee
Abstract
The decision to expose or silence a financial misconduct in the organization that the person working in the accounting profession is witnessing is a ethical dilemma.The purpose of this study was to investigate the relationship between ethical awareness and ethical judgment of accountants towards the ...
Read More
The decision to expose or silence a financial misconduct in the organization that the person working in the accounting profession is witnessing is a ethical dilemma.The purpose of this study was to investigate the relationship between ethical awareness and ethical judgment of accountants towards the Whistle-blowing of financial misconduct with the emphasis on the role of moral intelligence. For this purpose, in a web-based platform, questions in the form of a standardized questionnaire and researcher-made scenarios were provided to professionals in the public sector of Guilan province. The collected data from a total of 273 completed questionnaires were analyzed using structural equation method with partial least squares (second generation) approach. The findings from the final model indicate that ethical awareness does not directly correlate with ethical judgment in relation to the types of Whistle-blowing being investigated in this research, but ethical intelligence modulates this relationship to a considerable extent. In addition, moral judgment has a significant impact on types of Whistle-blowing, and ethical intelligence can also play a positive role in this regard.
maryam salmanian; hamid reza vakili fard; mohsen hamidian; Fatemeh sarraf; roya darabi
Volume 4, Issue 2 , September 2018, , Pages 93-104
Abstract
Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The ...
Read More
Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The cost of financing for firms with a financial constraint is higher.. This study uses 6-year financial data during 2011-2016 and using financial information of 288 years-company to study the factors affecting financial limitation and its prediction in Tehran's listed stock companies using the logistic regression method Paid. The results indicate the effect of fixed asset turnover, conditional conservatism, the ratio of operating cash to assets, firm size and stock price on the financial constraints among other proposed variables.
hadi rahmanifazli; saeid nikbakht; Hamid reza teymori
Abstract
Subject and Objective of the Article: The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and since the management of its financial resources and ...
Read More
Subject and Objective of the Article: The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and since the management of its financial resources and revenues has a decisive role in this matter, in In this regard, the purpose of this study was to investigate the effect of financial variables on the optimal performance of social security investment holding companies.Research Method: This research was conducted in the framework of deductive-inductive stadiums and the data and information of 34 companies in the period of 1387 to 1397 were used and the results were analyzed using data panel method and EVIEWS software.Findings: Based on the research findings, the significance and positive relationship between market expected return, productivity and company value with optimal performance was confirmed and the relationship between firm size and optimal financial performance was rejected.Conclusion, originality and its addition to knowledge: The expected return of a company is affected by the internal situation due to efficiency and productivity and the external situation due to economic fluctuations. Therefore, companies will perform better with features such as smaller size, higher market value of securities and higher productivity and efficiency ratios.
hosein zareian; forogh Heyrani; Mahmoud Moeinadin
Abstract
One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of ...
Read More
One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.
MASOUD NIKANDISH; mohamadali moradi; ali payan
Abstract
Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The ...
Read More
Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the tax files of taxpayers. The statistical population of the study includes those legal entities that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Research Findings: Findings show that the factors affecting the difference between the declared tax and the definitive tax and these are different according to the type of taxpayer activity and the type of taxpayer activity has an impact on the taxpayer. Conclusion, Originality and its Contribution to the Knowledge: According to the results of the research, paying attention to the mentioned factors according to the type of activity of individuals can reduce the mentioned difference and correctly identify and receive tax revenues on time.
seyed hesam vaghfi; Sedighe Kamranrad; tahreh nazari,; elahe halaj
Abstract
Subject and Purpose of the Article: The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398. The purpose of this research includes the number of articles, ...
Read More
Subject and Purpose of the Article: The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398. The purpose of this research includes the number of articles, gender, academic rank, degree, individual and group participation, the most productive authors, thematic trends of articles, type of research method and percentage of use of Persian and English sources. Research Method: The research method is content analysis and data were extracted using inverse questionnaire and counting method and has analyzed the statistical population 83 articles published in 11 issues of the bi-monthly scientific journal of public accounting from the beginning to the end of 1398 by descriptive statistics. Research Findings: The percentage of articles produced in autumn and winter is more than spring and summer. Men participate significantly more than women. Assistant professors have the most participation in the production of articles. Researchers with PhD degree have had the most participation. There is a greater tendency for group participation in the production of articles. 3 authors with 4 articles are the most productive authors. The highest percentage of thematic categories is accrual accounting. The authors used the qualitative method and english sources more. Conclusion, Originality and its Contribution to the Knowledge: The process of producing and publishing articles has maintained and the number of researchers with PhD degrees has increased and search in Persian and English sources has improved which can improve the quality of articles.
Einollah Zamani Eskandari; Mohammadreza Mehrabanpour; Azita Jahanshad
Abstract
Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, ...
Read More
Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi.Research Findings: The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and 6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study.Conclusion, Originality and its Contribution to the Knowledge: It is necessary to establish a futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax.
parviz mamsalehi; Kaveh Parandin; Gholamreza Karami
Abstract
.The ability of an organization's agility to respond quickly to market requirements and customer needs are defined, the existence of an organization's agility criteria for sustainable long-term success of the organization. According to the daily changes in services and organizational tasks, the only ...
Read More
.The ability of an organization's agility to respond quickly to market requirements and customer needs are defined, the existence of an organization's agility criteria for sustainable long-term success of the organization. According to the daily changes in services and organizational tasks, the only way to succeed in providing better service and better quality building agile organizations. The agile business a fast, consistent and conscious that the ability to adapt quickly in response to unexpected changes and unforeseen events, market opportunities and customer requirements as well. To be successful manufacturing enterprises should change their professional It is this research to show whether the agility capabilities in managing the tax affairs of West Azerbaijan province is favorable or not? tax Affairs offices of West Azerbaijan province in three responsiveness, flexibility and speed are unfavorable and the favorable competence. The establishment of agility can contribute to progress and future challenges to the organization done.
Vahid Amin; S.Hasan Salehnezhad; Yasser Rezaei Pitenoei; Mahdis Lotfi
Abstract
Subject and Purpose of the Article: Subject and Objective: The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central ...
Read More
Subject and Purpose of the Article: Subject and Objective: The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central Bank of Iran.Research Method: This research is applied in terms of purpose and is descriptive-survey in terms of type. The information related to the research questionnaire was completed by 281 managers of banks and financial and credit institutions of Mazandaran province in 2020. In this research, the structural equation model has been used to test the hypotheses.Research Findings: The results of hypothesis testing show that intellectual capital has a positive and significant effect on sustainable competitive performance. The findings also indicate that intellectual capital has a positive effect on resource acquisition. On the other hand, resource acquisition has a positive and significant effect on sustainable competitive advantage, it plays a mediating role in the relationship between intellectual capital and sustainable competitive advantage. There was no significant relationship between business experience and financial literacy with resource acquisition, but financial literacy and business experience positively moderate the relationship between intellectual capital and resource acquisition.Conclusion, Originality and its Contribution to the Knowledge: This study shows that intellectual capital is a vital factor for sustainable competitive advantage and the performance of banks in emerging markets. The innovation of this research uses the intangible performance of managers to measure intellectual capital.
nazanin bashirimanesh; shima davoodi
Abstract
Subject and Objective: The purpose of this study is to investigate the effect of mental well-being on job commitment and professional skepticism of independent auditors.Research Method: The present study is in the category of descriptive survey and correlational researchThe statistical population of ...
Read More
Subject and Objective: The purpose of this study is to investigate the effect of mental well-being on job commitment and professional skepticism of independent auditors.Research Method: The present study is in the category of descriptive survey and correlational researchThe statistical population of the research is the senior auditors of the auditing organization and the research sample according to Cochran's formula includes 181 independent auditors.Community Verified icon it is also descriptive in nature. Structural equation modeling (SEM) with partial least squares (PLS) approach and Smart PLS3 software have been used to test the hypotheses.Findings: The findings show that mental well-being has a positive and significant effect on job commitment and professional skepticism of independent auditors. Job commitment also has a positive and significant effect on the professional skepticism of independent auditors. Finally, mental well-being mediates the professional skepticism of independent auditors through job commitment.Conclusion, originality and its addition to knowledge: According to the research findings, increasing the job commitment of auditors and their mental health leads to improved skepticism and thus provides professional judgment of independent auditors.
Governmental Accounting
Amin Safarnezhad Boroujeni; Ali Akbar chaharmahali; jamshid peikfalak; Mohamad Rabiei
Abstract
The main purpose of the shareholders in the company is to increase the stock returns. In this regard, quantitative and qualitative information about the company can help investors in increasing stock returns, so the purpose of this research is to investigate the role of financial reporting tone in explaining ...
Read More
The main purpose of the shareholders in the company is to increase the stock returns. In this regard, quantitative and qualitative information about the company can help investors in increasing stock returns, so the purpose of this research is to investigate the role of financial reporting tone in explaining the stock returns of state-owned companies with an emphasis on text mining.In order to empirically investigate this issue, textual analysis methodology and information of 29 state-owned companies admitted to the Tehran Stock Exchange between 1392 and 1398 have been used. Identifying the tone in the reports of the board of directors was done using the text mining method in the R programming environment. In order to test the hypothesis of the research, the average comparison test of two societies was done using Stata software.The results of the research show that the tone of financial reporting is effective in explaining the difference in the return of shares of state-owned companies, and statistically there is a significant difference between the return of shares of state-owned companies with a positive and negative tone of financial reporting. It is recommended that standard setters pay more attention to the audit of written information of financial reports, because if managers' opportunistic use of tone is not audited; Users' confidence in the written messages of financial reports may decrease. The results and findings of this research can be effective for the development of text mining tools in the field of accounting and finance.
Reza Jamei; faezeh rezaee yamin; Ebrahim Ebrahimi
Volume 2, Issue 2 , October 2016, , Pages 69-80
Abstract
This study investigates the response of the accounting, in addition to the financial reporting system in the tax organization of the province of Kermanshah. In the past, the response role has been recognized as one of the prime responsibilities of the governments. As a result, providing the ground and ...
Read More
This study investigates the response of the accounting, in addition to the financial reporting system in the tax organization of the province of Kermanshah. In the past, the response role has been recognized as one of the prime responsibilities of the governments. As a result, providing the ground and conditions and knowing how to respond in a governmental system has considerable importance. While being a descriptive study, this research has some applied objectives. In order to investigate the hypotheses used in this research, the Prison Correlation and Regression test has been used. This is the time domain between 1391 to 1392. The results of examining the applied hypotheses depicted that there is a reasonable relationship with a confidence level of 99% between the response of the accounting/financial reporting system in the tax organization and 1- Revealing the pertinent facts, 2- Respecting the civil rights and presenting easy-to-understand information to them, 3- Preparing the related reports and 4- Expected characteristics of an appropriate financial reporting system. The final conclusion of thisstudy indicate that the governmental accounting and financial reportingplays an important role in governmental organizations, caused to do the right way duty to respond.
aboumoslem asadi; Meysam Jafaripour
Volume 2, Issue 1 , February 2016, , Pages 71-82
Abstract
The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards ...
Read More
The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards for executive organization’s, The effect of these standards on these four factors is examined by using of four hypothesis ,these factors include place an accounting system and financial reporting based upon accountibility, the promotion of the qualitative characteristics of the financial reports, improvement of auditing process of financial reports, and also the improvement of financial management process in the governmental executive organizations. The data were collected by a questionnaire and the time interval of this study does not belongs to a specified period. The statistical population of this study consists of the managers and experts in organization of economic affairs and finance ,Fars deputy of price and treasurer, and the auditors of executive organizations of Shiraz. We select all of mentioned population as the samples of our study. The results show that establishment of accounting standards for governmental executive organizations is effective on mentioned factors.
zohrah hajiha; mohammadaref zareei
Volume 1, Issue 1 , September 2014, , Pages 73-82
Abstract
The purpose of this study is the evaluation relationship among stress factors, job burnout, mental health and healthy lifestyle to analyse the effects of healthy lifestyle as a mechanism to encounter with negative effects of job stress on public sector ...
Read More
The purpose of this study is the evaluation relationship among stress factors, job burnout, mental health and healthy lifestyle to analyse the effects of healthy lifestyle as a mechanism to encounter with negative effects of job stress on public sector accountants. Research group included Sistan and Baluchistan’s tax organization staff’S and for evaluating sample volume based on Kokran formula, 196 were selected as the statistical samples. Standard questionnaire of Jones et.al (2010) has been used to obtain data. In order to analyse information statistically, distribution tables, average, standard deviation and multivariable regression and correlation coefficient tests were applied to evaluate research hypotheses. Results showed that the job stress caused by burning out and induces from heavy job and its effects on physical health, has a negative effect on job outcomes. However, negative effects of job stress and too much burning out in public sector accountants, can be removed by a healthy lifestyle which influences mental health.
Mohammad Nazaripour
Volume 3, Issue 2 , September 2017, , Pages 79-92
Abstract
Performance audits provide elected officials and government employees with an objective, third-party analysis of their operations to help them improve performance, reduce costs, and make informed, data-driven decisions. The purpose of this study is to investigate the role of performance audit in improving ...
Read More
Performance audits provide elected officials and government employees with an objective, third-party analysis of their operations to help them improve performance, reduce costs, and make informed, data-driven decisions. The purpose of this study is to investigate the role of performance audit in improving public sector’s performance. The population of this study is the auditors and accountants working in the public sector (Supreme Audit Court). The needed data was gathered through questionnaire. Descriptive statistical analysis including mean score and mean score ranking was used to analyze data. According to the research findings, paying attention to all three elements of performance audit (economy, efficiency, and effectiveness) is necessary. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. “Lack of cooperation and commitment from top managers in conducting a performance audit” was recognized as the top most constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilizing of public resources.
mohammad asgari; Mehdi Najafi
Volume 3, Issue 1 , March 2017, , Pages 81-88
Abstract
International Monetary Fund’s (IMF) is a global independent monetary institution Created in 1947 and In 1986 agenda as the Government Financial Statistics (GFS) issued by the members to observe budgetary transparency which was reviewed in 2001. Through government regulation and financial reports ...
Read More
International Monetary Fund’s (IMF) is a global independent monetary institution Created in 1947 and In 1986 agenda as the Government Financial Statistics (GFS) issued by the members to observe budgetary transparency which was reviewed in 2001. Through government regulation and financial reports meet the responsibilities of their roles and responsibilities of citizens and their legal representatives, as well as the report by the government accountability and arbitration have been evaluated. Government accounting system, and provide the financial information required by the comprehensive annual financial reports will be published. This research is based on three hypotheses of change in public sector accounting basis of assets, liabilities, and obligations of correct identification of appropriate resources and the public sector to study the subject has been discussed. Investigations of the functional approach. Because the law is applied theories and principles and techniques that have been developed from basic research to solve real problems and employs executive.
Mahdi Mahdavikhou; Mariam Mahmoodtorabi; Mohsen Khotanlou
Volume 1, Issue 2 , September 2015, , Pages 83-92
Abstract
This research aims to study the impact of the components of intellectual capital on the dimensions of financial performance in the governmental companies related to the power ministry in Hamedan city. The statistical population in this study includes the total employees working in these governmental ...
Read More
This research aims to study the impact of the components of intellectual capital on the dimensions of financial performance in the governmental companies related to the power ministry in Hamedan city. The statistical population in this study includes the total employees working in these governmental companies. The research methodology in this study is descriptive analytic, and through a 26-item questionnaire which has been designed to measure financial performance and Bounti’s standard questionnaire for measuring the intellectual capital, required data was collected. Validity and reliability of the designed-questionnaire were 80/2 and 91/7 respectively, therefore; the validity and reliability of questioner were confirmed. The correlation test and regression method was used to analyze the research findings. At the trust ship level of 95%, findings show intellectual capital has a positive impact on financial performance.
