Governmental Accounting
seyed hesam vaghfi; sedighe kamranrad; Seyed Ehsan Hosseini; Mozhghan Nadalizadeh Gannad
Abstract
Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the ...
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Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research Findings: All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.Conclusion, Originality and its Contribution to the Knowledge: The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.
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, ...
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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.
seyed hesam vaghfi; roya darabi
Volume 4, Issue 1 , March 2018, , Pages 59-72
Abstract
The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which ...
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The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which has always been one of the most controversial issues of accounting in professional contexts. The main purpose of the present research is to assess the existence of profit manipulation in financially helpless companies as well as the effect of the role of state ownership in modifying this relationship. To do this, based on the research variables, Benford’s law has examined the existence or absence of profit manipulation in helpless financial companies. The results of the hypothesis test based on the data of 648 years of the Stock Exchange Company from 1387 to 1395 indicate that the managers of financially helpless financial corporations are manipulating profits, and in fact, the profit figures in these companies do not follow Benfford’s law, and if the companies have government ownership There is no change in the company's non-compliance with Benford's law.
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 ...
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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.
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 ...
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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.
