Mohammadreza Mohagheghi; Gholamreza Karami; Reza gholami jamkarani; Nezamoddin Rahimian
Abstract
Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness ...
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Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.Research Findings: Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.
afshin nokhbeh fallah; gholamreza kordestani; Nezamoddin Rahimian
Abstract
Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer ...
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Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer the research question as to whether there is a significant difference between the information expected to be presented in performance audit reports (desired level) and the information provided in performance audit reports in the public sector (current situation), A survey plan was developed and the necessary analyzes were performed based on 65 questionnaires that were completed by experts in the field of performance auditing.Research Findings: The results indicated that there is a significant difference between the current and desirable situation in performance audit reports and respondents believe that presenting information on three key elements and sustainable development and systems and controls in reports will contribute to improve public sector accountability.Conclusion, Originality and its Contribution to the Knowledge: The nature of the public sector require that performance audit reports include concepts beyond the three key elements and it is expected that with the improvement of performance audit reports, the position of performance auditing and accountability in the public sector will be improved. This research helps to develop performance audit literature and better understand the content of reports.
mohammad Kashanipour; NEZAMODIN RAHIMIAN; mohammadhossein rahmati; mansour mohamadi
Abstract
Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based ...
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Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on appropriate ethical climate framework and ethical codes. Implementation and promotion of a appropriate ethical climate requires identifying it’s dimensions and factors affecting. The purpose of this research, identifying the factors constituting Supreme Audit Court ethical climate for representation a appropriate model in this regard. Research Method: the qualitative approach has been pursued and the data has been collected using the interviews conducted with the 21 Supreme Audit Court experts. Accordingly, Grounded Theory has been adopted as the methodology of the research through which the data has been analyzed in three phases, open coding, axial coding and selective coding. Research Findings: In overall the research findings indicate the Significant differences in Supreme Audit Court ethical climate dimensions with previous research. most important differences in Supreme Audit Court ethical climate consists of the lack of individual interests, organization interests, friendship and personal moralities dimensions. Conclusion, Originality and its Contribution to the Knowledge: the result showing the Some special dimensions consists of Effectiveness, general considerations and identifying The issue of safeguarding treasury in the Supreme Audit Court ethical climate.
Gholamreza kordestani; Nezamodin Rahimian; Sharokh Shahrabi
Volume 1, Issue 1 , September 2014, , Pages 9-22
Abstract
The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence ...
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The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the success of transition. In this survey, collected data with questionnaire examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the public sector of Iran. The Cronbach’s Alpha for designed questionnaire has been determined 91.2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and Binominal test. Result of both examinations showed acceptance of hypothesizes. Thereupon, findings showed that choosing transition path has an important impact on transition to accrual basis from cash basis. In addition, using gap analysis tool can help to successful transition with doing a comparison among current situation and desired situation. Finally, data analyzing showed that although using gap analysis tool is very useful for choosing a suitable path, step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.
