Governmental Accounting
ghareibeh esmailikia; suadabeh nadalinejad
Abstract
AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management ...
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AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management is vital for the success of countries, the purpose of this research is to investigate the current activities of public sector asset management and to investigate Contextual factors affecting their improvement, focusing on the government offices of Ilam city.Research Method: The framework used is similar to Alhazmi's research (2016), which is based on seven internationally recognized standards and guidelines, and adjustments have been made in accordance with Iran's environmental conditions. The statistical population of this research is all the employees of the accounting and financial departments of the government offices of Ilam city, using the Cochran formula, a sample size of 160 people was determined and using the one-sample t test and structural equations, the data of 97 completed questionnaires was analyzed using SPSS and Smart PLS software. Research Finfings:The obtained findings indicate that asset management activities in the government offices of Ilam city are not desirable, in addition, the Contextual factors (i.e. professional standards, personnel organizational experiences and organizational procedures) has an impact on improvement of Asset management activities in public sector institutions. Conclusion, Originality and its Contribution to the Knowledge: The result is that in order to ensure the availability and use of assets for the intended purposes in the .
Ghareibeh Esmailikia; Yunes Esmaili; Mohammad Oshani
Abstract
Subject and Purpose of the Article: With the onset of new public management, there is a major reform in the methods of universities financing across the countries of the world, These reforms vary between different economic and social conditions. In our country, a Resistance economy is an effective ...
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Subject and Purpose of the Article: With the onset of new public management, there is a major reform in the methods of universities financing across the countries of the world, These reforms vary between different economic and social conditions. In our country, a Resistance economy is an effective economic model that guarantees the country's progress under current sanctions. Accordingly, the purpose of the present study is to Investigating the methods of public universities financing with a resistance economy approach. Research Method: Through the distribution of a researcher-made questionnaire in 2018, the viewpoints of public universities financial staff in the west of the country were collected. Then by using the ANP method, three main financing methods and their sub-criteria of each of them were examined in terms of coordination with the resistance economy approach. Research Findings: The use of internal resources was the first priority of universities in financing with Resistance Economics approach, and sub-criteria, renting laboratory equipment, attracting international students and using sukuk-waqf were the most important in all three methods, respectively. Conclusion, Originality and its Contribution to the Knowledge: The results of this study can be useful for public universities to planning for the optimal use of internal resources and Identify the potential ability to provide more services. It also highlights the Necessity of universities paying attention to capital and debt market capacity for innovative financing with a Resistance Economy approach.
ghareibeh esmailikia; shima alibeigi
Abstract
Financial employees as an integral part of public sector accounting and reporting system, play a pivotal role in successful implementation of accounting reforms. Since the characteristics of employees has effects on their judgment and perception, so the purpose of this study is to investigate the effect ...
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Financial employees as an integral part of public sector accounting and reporting system, play a pivotal role in successful implementation of accounting reforms. Since the characteristics of employees has effects on their judgment and perception, so the purpose of this study is to investigate the effect of employees' experience in the private sector on the judgment and decision making in public sector accrual accounting and their perception of its implementation.This study is Mixed method research type (qualitative–quantitative) that was conducted by interviewing and using a questionnaire. In the qualitative section, by using purposeful sampling method 5 experts was identified and, interviews were conducted by using semi-structured questionnaires. Also in quantitative section by using purposeful sampling method from its statistical population that was all financial and accounting emlpoyees of medical sciences universities of 4 western cities , sample consisting of 40 people determined and questionnaire distributed between them. The findings of the qualitative section emphasize the effect of better perception of managers and employees of information provided in accrual accounting on their judgment and decision making, enhancement of employees perception due to better perception of managers and the impact of accruals experience in the private sector on employee perceptions of implementation of Accrual accounting in public sector. Quantitative results showed that employees with experience in employing accruals accounting in the private sector prefer accrual accounting more than non-experienced. and employees with experience in employing accruals accounting in the private sector face less problems in employing accrual accounting.
