seyednader mousavi; keyhan azadi; Mohammad Reza Watanparast
Abstract
This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond ...
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This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond model in the three dimensions of planning, cost analysis and performance management. The present research is practical and descriptive and in order to obtain an answer to the research questions, the required information has been collected through interviews and questionnaires. The statistical sample of the research, according to the subject and objectives of the research, includes academic experts and experts from organizations in charge of implementing the performance-based budgeting system. Research data were analyzed using coding method in Atlas.T software and TOPSIS technique..The Results of Using This Technique Showed an Interesting Result that among the 32 Challenges Studied, The Challenges Related to The Macro-Economic Environment of The Country and Those Related to Country's Economic and Policy-Making Instability, Were More Important than the Challenges specifically Related to The Country's Road Construction Sector Itself in Establishing Performance-Based Budgeting System.
parviz haghbin; keyhan azadi hir; mohammadreza pouralilakelayh; mahmoud samadi Largani
Abstract
Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: ...
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Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: The final sample used for this study included390 questionnaires (332 males, 58 females) collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics wereanalysis of the data, from the inferential tests of Kolmograph-Smirnov correction in order to check the all-distribution of the two communities or to check the fit of the distribution; Spearman test was analyzed using SPSS25 software to examine the correlation between audit variables and stress in two groups of men and women, as well as linear regression to examine the effect of gender on the relationship between stress and audit quality.Research findings: The results of data analysis showed that stress has a decreasing role on audit quality. The results also showed that while there is a significant difference between job stress and audit quality of male and female auditors, the gender adjusting variable also plays a decreasing role on the relationship between job stress and audit quality. In addition, it was found that the negative impact of job stress on women on audit quality is greater than men.Conclusion, originality and its contribution to the knowledge: The results of this study can help identify individual factors affecting the judgment and interpretation of auditors and in addition to developing behavioral accounting literature to explain ways to increase the quality and judgment of the decision.
