Governmental Accounting
Sajjad Mohammadyari; azita Jahanshad; zahra poorzamani
Abstract
The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, ...
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The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.
D. Moeiniyan; zahra pourzamani
Volume 3, Issue 2 , September 2017, , Pages 93-104
Abstract
Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in ...
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Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in medical universities across the country in terms of providing information to the accounting standards in public sector.
The population composed 104 financial executives and fund of medical universities and experts of Ministry of Health. The data collected through questionnaires and then were analyzed through Excel and SPSS software. Statistical methods used including Kolmogrov-Smirnov test for normality survey data, Spearman correlation coefficient to analyze the relationship between variables and the mean population test and binomial test is to check the hypotheses.
The findings indicate that the qualitative characteristics of financial reporting information provided in medical universities are matched to the public sector accounting standards in terms of providing information.
Zahra poorzamani; mohsen sadr moghani
Volume 1, Issue 1 , September 2014, , Pages 22-30
Abstract
The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample population ...
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The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample population (size) consists of 312 people. Simple random sampling is selected for this research. Following collecting information and answers to the questionnaires, we used Excel and SPSS softwares to analyze and interpret the data collected. Reliability of data for all scales was assessed by Cronbach’s alpha coefficient .Also to examine the research hypotheses, Chi-square test was used. The results of the research showed that in all hypotheses the value of Chi-square is statistically significant. Indeed the results of main hypotheses and all relevant subordinated hypotheses shows that “Tax Affairs Organization” does not enjoy required ability, authority and acceptance implement performance budgeting.
