ghareibeh esmailikia; shima alibeigi
Abstract
Financial employees as an integral part of public sector accounting and reporting system, play a pivotal role in successful implementation of accounting reforms. Since the characteristics of employees has effects on their judgment and perception, so the purpose of this study is to investigate the effect ...
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Financial employees as an integral part of public sector accounting and reporting system, play a pivotal role in successful implementation of accounting reforms. Since the characteristics of employees has effects on their judgment and perception, so the purpose of this study is to investigate the effect of employees' experience in the private sector on the judgment and decision making in public sector accrual accounting and their perception of its implementation.This study is Mixed method research type (qualitative–quantitative) that was conducted by interviewing and using a questionnaire. In the qualitative section, by using purposeful sampling method 5 experts was identified and, interviews were conducted by using semi-structured questionnaires. Also in quantitative section by using purposeful sampling method from its statistical population that was all financial and accounting emlpoyees of medical sciences universities of 4 western cities , sample consisting of 40 people determined and questionnaire distributed between them. The findings of the qualitative section emphasize the effect of better perception of managers and employees of information provided in accrual accounting on their judgment and decision making, enhancement of employees perception due to better perception of managers and the impact of accruals experience in the private sector on employee perceptions of implementation of Accrual accounting in public sector. Quantitative results showed that employees with experience in employing accruals accounting in the private sector prefer accrual accounting more than non-experienced. and employees with experience in employing accruals accounting in the private sector face less problems in employing accrual accounting.
seyed aliakbar ahmadi; alireza Roozbahani
Volume 4, Issue 2 , September 2018, , Pages 41-54
Abstract
The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In ...
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The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In the first stage, the activities of this issue have been identified with different methods such as exploratory-comparative method, And then effective components on them, have been divided into three categories that containing underlying, content and structural factors By combining these variables, the whole content of this research has been indicated, and during the three rounds of Delphi validation and the final model of this research has been designed. The findings of this research which is about the 22 components, indicates that (Kendall’ coefficient 702/0), the same views have been obtained by experts. In addition, considering the experts' opinions showed that underlying, structural and content factors, according to the first, second and third sequence have been prioritized by Panel members. Keywords: audit method of performance of executives, Delphi, underlying, structural, content
Parisa Zare; Adel Azar; Alireza Zarei
Abstract
Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” ...
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Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” and finally the theoretical and practical design of the system. Research Method: The method of the present survey research is the purpose of development applied (exploratory), descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field. The general concept of “sensitivity analysis” has been used to change the existing “work of number-oriented approach” to the “work-oriented Funds approach” by applying relative audit indicators. Research Findings: Designing a decision-making system based on the use of information technology platforms with the help of new techniques “relative audit performance measurement” to assess the relative productivity of peer managers and “relative self-declaration of public sector auditing” in the direction of “intelligent questioning”. Conclusion, Originality and its Contribution to the Knowledge: By focusing on supervision based on the declaration of the executive body, intelligent supervision can be applied to all the duties of the executive bodies according to the law in a coherent and integrated manner.
rahman aali; Mohammadreza Mehrabanpour; hosain Jahangirnia; Reza gholami jamkarani; Mahmood Qayyumzadeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological ...
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Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant. Conclusion, Originality and its Contribution to the Knowledge: Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.
hasan Valiyan; mehdi Safari Gerayli; Yasser Rezaei Pitenoei
Abstract
The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the ...
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The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the concept of conflict varies according to individuals’ professional performance and identity, its major kind in audit profession, especially among the auditors of Supreme Audit Court is attributable to professional characteristics and work-family conflict. As such, the present study is concerned with dissecting the role of job conflict theories in professional performance of the auditors affiliated to Supreme Audit Court. Adopting a mixed method, the current research seeks to identify the propositions concerning job conflict theories of auditors via metasynthesis method and participation of 15 experts within the domain of accounting and administrative management. In pursuit of this goal, a sample of 39 research is scrutinized, resulting in the identification of 3 major components and 10 prepositions. Quantitatively, it employs fuzzy approach and randomly samples 256 number of auditors of Supreme Audit Court of Iran to investigate the interrelationship among the influencing theories of job conflict of the auditors working in Supreme Audit Court. The results reveal that job conflict theory, work-family conflict theory and family-work conflict theory are of paramount importance while studying auditors affiliated to Supreme Audit Court.
Hamed Dehghanzadeh; gholamreza rezaei
Abstract
The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy ...
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The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy Ministry for Financial Supervision in General Directorate of Economic Affairs and Finance in Tehran and other Iranian provinces. The data was collected using a questionnaire. Considering the normal or abnormal distribution of the data, one sample T-test or Median-test was applied to test the hypotheses. The results of the hypothesis testing indicated that the implementation of the new Treasury Accounting System would increase the relevance, reliability, comparability and understandability of the Treasury data. Nevertheless, the new Treasury Accounting System will reduce the timeliness of the Treasury data. Overall, the findings suggest that the implementation of the new Treasury Accounting System increases the quality of the information of the Treasury. Thus, new Treasury Accounting System has been able to be useful in case accountability and providing information for decision making.
Abdul Rahman Naroui; Alireza Momeni; Aziz GORD
Abstract
Subject and Purpose of the Article: The present research seeks to develop and evaluate the optimal model of accrual accounting system in the public sector (Case study: managers and accountants of executive bodies). The purpose of this research is to present an optimal model of accrual accounting system ...
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Subject and Purpose of the Article: The present research seeks to develop and evaluate the optimal model of accrual accounting system in the public sector (Case study: managers and accountants of executive bodies). The purpose of this research is to present an optimal model of accrual accounting system in the public sector. Research Method: The present research has been of sequential exploratory project type. Therefore, theme analysis and the network of themes type in the qualitative phase and survey study in the quantitative phase have been used. Research Findings: The findings of the qualitative phase showed that the network optimal theoretical model of accrual accounting system in the public sector has been saturated theoretically from 4 comprehensive themes (Including: A- Increasing institutional trust in the executive apparatus, B- Improving the management process, C- Increasing organizational productivity and D- Improving financial laws and regulations), 9 organized themes and 43 basic themes and a conceptual model has been construct. Conclusion, Originality and its Contribution to the Knowledge: In order to present the optimal model of accrual accounting system in the public sector, a conceptual model has been developed and evaluated.
Mehrdad Jabary; Abbas pooraghajan; mohammad mehdi abbasian
Abstract
Subject and Purpose of the Article: According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units ...
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Subject and Purpose of the Article: According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units of the public sector.Research Method: The statistical population of this study was financial controllers of executive agencies and their deputies and university professors who were selected by regular sampling of the relevant sample. Data were collected through a library study and field surveys, through a questionnaire in the form of 17 questions (items), data related to the three research hypotheses and the research hypotheses were tested using statistical tests.Research Findings: The results show that from the respondents' point of view, the three main categories (operational sector, investment and financing) of the private sector cash flow statement can also be used and generalized for public sector reporting units.Conclusion, Originality and its Contribution to the Knowledge: According to the results, the main classes of cash flow statements according to national standards can be generalized to public sector reporting units, which can be used by the competent authorities in developing the relevant standard in the public sector.
Governmental Accounting
amir lalisarabi; mohammadreza daraei; naser barkhordar
Abstract
Subject and Purpose of the Article: The purpose of the current research was to present an optimal model for improving the quality of the internal information environment of companies accepted in the Tehran Stock Exchange based on the management features of government and non-government owned companies ...
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Subject and Purpose of the Article: The purpose of the current research was to present an optimal model for improving the quality of the internal information environment of companies accepted in the Tehran Stock Exchange based on the management features of government and non-government owned companies with the help of a comparative analysis of the artificial neural network model with the regression method.This study is applied and the method used is descriptive ex post facto (causal). To test the research hypotheses, a sample of 72 public companies and 38 nongovernmental organizations was selected during the years 1388-1400.We used panel data method to analyze the data and to test the first hypothesis, used the mean comparison test of two societies and used multiple linear regression and multilevel perceptron neural networks to predict the quality of the internal information environment.Research Findings: Comparison of these two criteria showed that in addition to the effect of the management features of public and private companies on improving the quality of the internal information environment, in hypothesis 1-2 and hypothesis 2-2, with a coefficient of explanation of 0.67 and 0.75, respectively, compared to the MLP neural network method With a value of R2 0.47 and 0.50, it is preferred, but in the third hypothesis,The results showed that the regression method is more accurate in estimating and explaining the quality of the internal information environment of companies due to the greater number of observations compared to neural networks in this research.
Governmental Accounting
tayebeh jamshidi; kaveh parandin; Maryam Lale Mazhin; Ali hatami
Abstract
The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population ...
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The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population in this research is 215 health managers and supervisors under the supervision of the Medical Sciences Department of Ilam Province, so a statistical sample of 150 people was determined using Cochran's formula. The sampling method is also available. The data collection tool in this research includes three questionnaires, the validity of which was confirmed in convergent and divergent ways, and the reliability was confirmed using Cronbach's alpha coefficient. The results of research hypotheses showed that investment in health information technology of the hospital, including intermediary business processes after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity. Also, investment in hospital health information technology, including intermediary business processes, after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity, and it can be said that at the 99.99 percent confidence level and the error level 0.01 Health information technology has an effect on the relationship between financial performance and profitability in Imam Khomeini Hospital, Ilam.
Volume 2, Issue 2 , October 2016, , Pages 37-46
Abstract
The purpose of this paper is to investigate role of price variation on conservatism in the production governmental organization listed on the Tehran Stock Exchange from 1386-1391 by the panel data of Eviews 7. This study includes 58 institutes and 348 observations (year–company). Paper uses regression ...
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The purpose of this paper is to investigate role of price variation on conservatism in the production governmental organization listed on the Tehran Stock Exchange from 1386-1391 by the panel data of Eviews 7. This study includes 58 institutes and 348 observations (year–company). Paper uses regression analysis based on Βusua (1997) in which conservatism as the dependent variable and variation of price base difference of price to initial price as independent variables.So means of production that organization that produce so that bank ,credit and financial institute ,insurance and intermediate organization are not consideredand means of government that more than of 50% shares related to governmental organization. The paper shows that variation of share price is not significantly with conservatism in the production governmental organization so there is little negative relation between them. Also the price of share are not significantly with timeliness of loss recognition and timeliness of gain recognition in the production governmental organization.
Taher Davari; Mohammad Nazaripour
Volume 1, Issue 2 , September 2015, , Pages 41-54
Abstract
Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements. Since the main priority of shareholders is to obtain reasonable assurance that the financial statements not misleading therefore, ...
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Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements. Since the main priority of shareholders is to obtain reasonable assurance that the financial statements not misleading therefore, to reduce audit risk to a minimum possible level can be considered one of the top priorities of each audit. This research attempts to study the attitudes of Iranian professional auditors toward the audit risk. Population was certified public accountants who are employment in Iranian audit organization, Iranian Association of Certified Public Accountants (IACPA), private auditors and academic members. Using Cochran's formula, 89 persons were selected as sample. In order to gather data questionnaire were used. Chi-square test at 95% was used to test the research hypotheses. According to the research findings, respondents' level of knowledge and experience in the field of risk-based audit is the appropriate level. Also, the research findings show genetic components (sex and gender) and social components (education, place of employment and work experience) have not meaningful effects on respondents' level of knowledge regarding risk-based audit.
Alimohammad Ghanbari; narges sarlak; Mehdi Hashemi
Volume 1, Issue 1 , September 2014, , Pages 41-52
Abstract
This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software ...
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This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software systems of Medical Science Universities in supporting the activity-based costing (ABC), complementary information are gathered by interview, review documents, observation and systematic and field studies in 2012, along with investigating software systems in case study (Medical Science University of Qom). Research finding shows that different software related to fiscal area has necessary ability for data feeding and tracing information related to measurement drivers and it executes the first stage of ABC system which is allocation of the consumed resources to cost centers, but this capacity is not totality used. According to this research, for establishing suitable foundation, improving current software system and performing structural improvement (technical architecture) are needed for performing activity based costing.
ahmad Khodami pour; rohalla Kafashpour
Volume 2, Issue 1 , February 2016, , Pages 41-52
Abstract
Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public ...
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Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public organizations to improve public accountability as well as the easiness of units decision making. The object of this study is to survey the impact of performance budgeting main elements on performance auditing implementation from the view point of experts and auditors of supreme audit court. For this purpose, the performance budjeting impacts is studied from three perspectives of planning, cost analysis, and performance management on assessment improvement in implementation of performance audit. This Research, is an applied research with a descriptive method, and in order to hypotheses testing, data were collected through questionnaire. The researche population is comprised the Supreme Audit Court auditors and experts. To test the hypotheses, t test was used. Research findings show that the elements of planning, cost analysis, and performance management in performance budgeting have impacts on improvement of performance auditing and implementing of performance Budgeting system can greatly lead to improving the performance evaluations in performance auditing.
F. Babaei; H. Jahangiri Kalouri; F. Peykani
Volume 3, Issue 2 , September 2017, , Pages 43-58
Abstract
The aim of this study is to investigate the implications and challenges of the pilot implementation of the Value-Added Tax (VAT) in the Tax System in Iran. This study is a descriptive survey. The research hypothesis is based on the Likert scale questionnaire was designed .The required data were collected ...
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The aim of this study is to investigate the implications and challenges of the pilot implementation of the Value-Added Tax (VAT) in the Tax System in Iran. This study is a descriptive survey. The research hypothesis is based on the Likert scale questionnaire was designed .The required data were collected via questioners distributed among 105 employees of Taxation Affairs Organization. The gathered data was summarized and classified using Excel. Then, the research hypotheses were examined via SPSS software and parametric t-tests. The results indicate that the implementation of VAT influenced the economic performance of the government to a great extent. In addition, the findings of this study show that there are numerous challenges in the course of implementing VAT, which affect the way this law is executed. Since it was found that the implementation of VAT exerted a positive influence on the government’s performance, it is essential for the authorities to come up with some efficient policy to overcome the challenges facing the implementation of VAT and to boost the efficiency and productivity of this system
M Ghanbari; GH Heidarinejad; K Parandin
Volume 3, Issue 1 , March 2017, , Pages 49-58
Abstract
Weaknesses and problems related to performance measurement is not due to subsided interest in performance management, but due to side effects caused by the inappropriate application of performance management systems in public sector, which makes performance management a difficult and complex task for ...
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Weaknesses and problems related to performance measurement is not due to subsided interest in performance management, but due to side effects caused by the inappropriate application of performance management systems in public sector, which makes performance management a difficult and complex task for public sector managers. In this regard, in the first section of the article, difficulties of implementing managerial cheklists and budgetary control (especially governmental organizations) key indicators of performance, BSC and lean management (private sector's technologies used in the public sector) have been investigated and in the second part based on getting help from complexity theory, performance management of governmental organizations has been studied. This research using the results of previous researches and the library has examined this issue. Results indicate that performance management in the public sector is still a big problem and review of the current ways to prevent the negative effects of its application is necessary.
mahdi gheidi; Aziz Gord
Volume 4, Issue 1 , March 2018, , Pages 49-58
Abstract
This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health ...
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This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health and Medical Education, in order to continuously improve the quality of health services and optimally use the health facilities of the country, to improve the processes and structure of economic management (accounting system Performanc based payments, and operational budgeting).
The reports resulted from software's simultaneous implementation and the reports before that (accrual accounting and ABC) were reviewed by 68 financial managers and experts. The survey was taken through T-student statistic test. Its result, while emphasizing on theories, showed that one seamless, integrated system Enterprise Resource Planning (ERP) in accounting, financial management, costing and budgeting can play a crucial role in decisions made by managers.
kaveh mehrani; ali mahmoudi; ali rahmani; AbouAli Vedadhir
Volume 4, Issue 2 , September 2018, , Pages 55-74
Abstract
This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive ...
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This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active.
Roya Darabi; Saeeid Barzegar
Abstract
The purpose of this study is to investigate the effect of tax avoidance on the relationship between government ownership and financial constraints of listed companies in Tehran Stock Exchange. For this purpose, the financial constraints were calculated using (Kz) Kaplan and Zingales (1998) and (ww) Whited ...
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The purpose of this study is to investigate the effect of tax avoidance on the relationship between government ownership and financial constraints of listed companies in Tehran Stock Exchange. For this purpose, the financial constraints were calculated using (Kz) Kaplan and Zingales (1998) and (ww) Whited and Wu (2006), and tax avoidance using three effective tax rate indicators, effective tax rates, and the tax accounting difference. The research sample consisted of 114 manufacturing companies from 2007 to 2016. The result of estimating research models using combined data shows that there is not a meaningful relationship between firms with state-owned enterprises compared to non-state-owned companies with financial constraints. In addition, among the interactive variables of state ownership, with the effective tax rate, the effective rate of cash tax and the tax accounting difference were not found to be related to the financial constraint. Avoiding tax can affect the information environment by causing ambiguity and lack of transparency of information and misuse of resources for opportunistic managers.
abbas rezai; ata mohamadi molqarani
Abstract
Subject and Purpose of the Article: The purpose of this study is to identify and prioritize internal and external factors affecting the audit Quality of the Court of Audit based on a combination of SWOT-ANP-DEMATEL techniques. Research Method: The method of this research is based on the applied purpose ...
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Subject and Purpose of the Article: The purpose of this study is to identify and prioritize internal and external factors affecting the audit Quality of the Court of Audit based on a combination of SWOT-ANP-DEMATEL techniques. Research Method: The method of this research is based on the applied purpose and the nature of a descriptive research. The study population consisted of 16 experts of the Court of Accounts and sample during the years 2017 to 2018 and the sampling method is purposeful. A interview and questionnaire was used to collect research data and DEMATEL and ANP techniques were used to weight and prioritize SWOT indicators. Research Findings: The results show that according to the output of Super Decision software, the criterion of weakness has the highest priority among the main criteria and the index of rapid change, lack of transparency and non-reform of laws and regulations of the country has the highest priority among all existing sub-criteria. Conclusion, Originality and its Contribution to the Knowledge: Conclusion that the most important factors affecting the audit Quality of the Court of Audit are paying attention to weaknesses, reforming, clarifying and rationalizing supervisory laws and procedures along with the use of new technologies and efficient manpower and establishing an appropriate payment and appreciation system.
AliAkbar Rajabi; mohammadreza pourali; Yousef Taghi Pourian; reza Fallah
Abstract
Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. Research Method: This study is applied in terms of its objective, and it is descriptive-analytical ...
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Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. Research Method: This study is applied in terms of its objective, and it is descriptive-analytical in terms of its data collection. Due to the importance of the oil industry and its key role in the Iranian economy, the statistical population of this research were the managers and members of the audit committee of the units managed by this industry in 2018. Research Findings: Then, the internal validity of the components and indices were calculated using insights of 14 experts and Lawshe coefficient in two phases. In this case, 35 indicators were recruited for the total key success factors (13 behavioral components, 8 contextual components and 14 structural components). Conclusion, Originality and its Contribution to the Knowledge: The results of this study demonstrates the presentation of a model of the key factors of success of the internal audit system of the oil industry in the format of a three-pronged model. According to these factors, ensures the success of the unit and consequently the industry in order to achieve its goals and missions.
niloofar shafeian; mohammad Aghaei; nader gharib navaz
Abstract
Subject and purpose of the article: In the present study, the digital marketing model that has been extracted using the grounded theory has been using analysis fuzzy analysis technique and Delphi method.Research method: The statistical population of the study includes expert personnel of the ...
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Subject and purpose of the article: In the present study, the digital marketing model that has been extracted using the grounded theory has been using analysis fuzzy analysis technique and Delphi method.Research method: The statistical population of the study includes expert personnel of the Tose’e Ta’avon Bank throughout the country that the information related to the questionnaire was eamined with 119 indexes from the perspective of 27 experts. The Delphi technique is performed in three rounds and using a set of triangualar fuzzy numbers, fuzzy Delphi analysis with the Kendall coefficient calculations stage and reaching the number 0.758 and achieving consensus between the experts’ view is stopped.Then the indicators are identified and evaluated for final analysis.Research findings: The data analysis results show that the digital marketing model presented from the grounded theory of the foundation for the Tose’e Ta’avon Bank is fully established and the small output of the model evaluation coefficients also confirms the model results.Conclusion, originality, and contribution to the knowledge: The present study is the first studythat is based on examining the digital indigenous pattern in the banking industry with grounded theory approach. Quantitative Analysis of the model using a questionnaire that is the product of open, axial and selective coding has neen done with using Delphi technique and fuzzy analysis in the Tose’e Ta’avon Bank, which can be extended to other public and private banks with special conditions and restrictions. Findings and final achievement of the present study is a relatively comprehensive and complete model based on the requirements and characteristics of Iranian banks and is more comperehensive than others models provided by experts, considering that they have been developed for non-financial societies in terms of dimensions, components and will be more appropriate.
Gholamreza Kordestani
Abstract
The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting ...
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The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting system in the country faces that the goals of budgeting are not achieved. A survey plan was prepared and information was gathered through a distributed questionnaire among experts from the Management and Planning Organization, the Ministry of Economic Affairs and Finance, the Supreme Audit Court and faculty members. The challenges of budgeting in the budget design phase are due to the weakness of the planning system. Optimistic forecast revenue and continuous budget deficits, unbalanced budget approval, un-economic distribution of subsidies, inefficient use of resource, high share of staff costs, inefficient administrative structure, poor control system, tax system inefficiency, poor financial reporting and low transparency, poor response system The adequacy of the Court of Audit's accountability, the impartiality of the proceedings, and the ineffectiveness of judicial action are among the challenges of the fiscal system. Identifying these challenges provides a framework for corrective action and affects the effectiveness of budgeting. This research provides a list of the challenges of the budgeting system in the four stages of designing and formulating a budget bill, approving, implementing and evaluating the presentation and profound understanding of the reasons for failure to achieve the intended goals and provides a basis for reforming the budgeting system.
Shahnaz Mashayekh; Fatemeh Geramirad; Mahnaz Mahmoudkhani
Abstract
Subject and Purpose of the Article: The main purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data. ...
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Subject and Purpose of the Article: The main purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data. The statistical population includes all books in the field of governmental accounting and auditing in the latest descriptive bibliography of the National Library until July 2020. Research Findings: Findings showed that out of a total of 265 books, 17 volumes were published before 2002 and the rest after. The most active author in this field is Mr. Nasser Fouladi Nasab. The best-selling book is the work of Mr. Aghvami and Mr. Babajani, and Majal Publishing is the best publisher. 28% of the works are the result of group participation and 72% are the share of individual works. In addition, only 22 books have been revised. The results show that the number of books published in recent years has grown overall, but the situation of editing and revision of government accounting and auditing books is not very favorable. Conclusion, Originality and its Contribution to the Knowledge: In this research, for the first time, the situation of publishing books of government accounting and auditing has been studied. The results of this research can be used by writers and publishers.
Asghar Aizizi; Ali Asghar Anvary Rostamy; Rasool Abdi; Nader Rezaei
Abstract
Subject and Purpose of the Article: Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different ...
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Subject and Purpose of the Article: Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.Research Method: The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.Research Findings: Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.Conclusion, Originality and its Contribution to the Knowledge: According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of information, planning, management control, and value creation, respectively.
