Governmental Accounting
ALI Rahmani; Marziyeh Nourahmadi; ali shirzad
Abstract
Subject and Purpose of the Article:With the emergence of new needs in society, governments have taken on new responsibilities. These responsibilities are extensive and diverse, but limited resources have compelled governments to prioritize needs and choose resource management policies. One of the most ...
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Subject and Purpose of the Article:With the emergence of new needs in society, governments have taken on new responsibilities. These responsibilities are extensive and diverse, but limited resources have compelled governments to prioritize needs and choose resource management policies. One of the most important tasks of governments is to protect public financial resources and ensure their efficiency in consumption. This duty is divided into several subtasks. The Treasury Single Account (TSA) system is a crucial component of government financial management information systems, and evaluating its performance is of great importance. Research Method: In this study, the Treasury Single Account was examined using a standard questionnaire from the World Bank and interviews with experts in the public sector in the year 1401 (2022-2023) in Iran. The study population consisted of experts in the Iranian public sector.Research Findings:According to evaluation criteria, the Treasury Single Account scored 69 out of 100, indicating that it falls within the range of average to good performance. The results show superiority in the security domain but the lowest performance in oversight mechanisms. Conclusion, Originality and its Contribution to the Knowledge:To increase productivity and efficiency in the use of public financial resources, it is essential to strengthen the Treasury Single Account unit to cover all aspects of preserving and efficiently utilizing these resources. This research provides a comprehensive evaluation of the Treasury Single Account system in Iran, elucidating the challenges and opportunities facing this system transparently and offering operational solutions to enhance its performance.
kaveh mehrani; ali mahmoudi; ali rahmani; AbouAli Vedadhir
Volume 4, Issue 2 , September 2018, , Pages 55-74
Abstract
This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive ...
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This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active.
Syed Ali hosseini; Ali rahmani; marzeieh kamarei
Volume 2, Issue 1 , February 2016, , Pages 59-70
Abstract
Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university ...
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Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university governance at Alzahra University in year 93 from the perspective of employees was subjected to scrutiny. Questionnaire was used for data collection. A total of 80 questionnaires were distributed among the employees of Alzahra University, of which 49 were gathered. Data was analyzed by using Spss software testing. The study results show that this university is governed by board of trustees and managers who have middle competence. The responses show that there are good management structures at the university. Also other findings show that the University is faced with some challenges. The individual performance findings showed the results that are above the average. It was also indicated that the risk management quality and internal controls have average results in the university. The necessity of improving effective governance in order to reduce the challenges ahead and better universities management are felt. In this regard, we have developed the Model thesis. The model consists of three elements, indicators and modifying factors that have a reciprocal relationship with each other. Strengthen each of the components will improve university governance.
