Governmental Accounting
mehdi Ali Hosseini; mehdi Beshkooh; Gholamreza Kordestani
Abstract
considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving ...
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considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.
Anvar Enaiati; Gholamreza Kordestani; Ataollah Mohammadi Molgharni
Abstract
Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.Method: This research has a qualitative design ...
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Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.Method: This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization.Findings: The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model.Conclusion: The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the financial stability of the social security organization.Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the financial stability of that organization.
Gholamreza Kordestani
Abstract
The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting ...
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The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting system in the country faces that the goals of budgeting are not achieved. A survey plan was prepared and information was gathered through a distributed questionnaire among experts from the Management and Planning Organization, the Ministry of Economic Affairs and Finance, the Supreme Audit Court and faculty members. The challenges of budgeting in the budget design phase are due to the weakness of the planning system. Optimistic forecast revenue and continuous budget deficits, unbalanced budget approval, un-economic distribution of subsidies, inefficient use of resource, high share of staff costs, inefficient administrative structure, poor control system, tax system inefficiency, poor financial reporting and low transparency, poor response system The adequacy of the Court of Audit's accountability, the impartiality of the proceedings, and the ineffectiveness of judicial action are among the challenges of the fiscal system. Identifying these challenges provides a framework for corrective action and affects the effectiveness of budgeting. This research provides a list of the challenges of the budgeting system in the four stages of designing and formulating a budget bill, approving, implementing and evaluating the presentation and profound understanding of the reasons for failure to achieve the intended goals and provides a basis for reforming the budgeting system.
Gholamreza kordestani; Amir Khanaki; Horie ghanooni shishwan
Volume 4, Issue 2 , September 2018, , Pages 9-22
Abstract
The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. ...
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The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. Data from 119 questionnaires that students, professors and experts in the field of accounting distributed were collected. Student t test is used to analyze the hypotheses. These findings suggest that the change in the public sector accounting policies on improving processes influential also change in policies on improving public sector accounting external interaction, reducing the financial and administrative corruption-violations. Given the impact of changes in public accounting policies on administrative reform It can be concluded that the management of the business processes of the organizations will be improved and efficiency will increase also reduces fraud, Infringement, and financial corruption in organizations.
Gholam Reza Kordestani; hossein Parsian; Farshad Jamshidi kalantari
Volume 3, Issue 1 , March 2017, , Pages 69-80
Abstract
In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population ...
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In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performanc based budgeting and team working approach in budgeting process would lead to improvement of government accountability in the public sector.
