Governmental Accounting
farzad keshavarz; Bahram Barzegar; Mostafa Ghasemi
Abstract
The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of ...
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The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.
