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.
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.
