Javad pourghaffar; Heydar Mohammadzadeh Salteh; Mehdi Zeinali; sasan mehrani
Abstract
Subject and purpose of the article: Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with ...
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Subject and purpose of the article: Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with a real time reporting approach in Iran public sector.Research method: This study has adopted the qualitative approach. After obtaining the opinion of experts 20 semi-structured interviews during the years 2020-2021.Research findings: After analyzing the data, 133 initial codes for timely performance-based budgeting were identified, 38 codes in the main categories of causal conditions, 35 codes in the context, 15 codes in the interventionist section, 4 central phenomenon codes, 21 codes in Strategies and 20 codes in consequences. The codes were finally categorized into 25 subcategories: organizational architecture and corporate governance (10 codes), team and organizational structure and process orientation (13 codes), information and technology infrastructure and technical and communication problems, and program and budget organization (15 Code), legal requirements and accounting and auditing system (7 codes), management policies and attitudes of managers and performance appraisal indicators (18 codes), management of government balance sheets and cost (10 codes), human resources, shared perception and monitoring and collection Information (15 codes), business intelligence (13 codes), efficiency, effectiveness and economic efficiency, systemic attitude and accountability (12 codes), national, economic effects (12 codes) and productivity (8 codes).Conclusion, originality and its contribution to the knowledge: Considering the problem of several years of establishing performance budget in the country, using the framework of this research will accelerate the implementation of performance-based budgeting with a new approach and the proposed model of this research can improve the current situation.
ali mohammdi; Heydar Mohammadzadeh Salteh; zahra dianati dalami; Yaqoub Aghdam Mazraeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts ...
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Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts selected by the snowball method in 2019. Research Findings: It shows that the quality of public sector financial reporting in Iran is not favorable. Empowerment of devices, managerial decisions, as a causal condition and budgeting system, behavioral factors, as underlying factors and resistance economy, financial stability, organizational cohesion, were identified as intervening conditions in this study. And the consequences lead to improving the efficiency and performance of public institutions, saving the country's costs, increasing the level of citizenship requirements. Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the present study, the public sector of the country can move towards improving the quality of public sector financial reporting by careful planning and eliminating the existing weaknesses of financial reporting.
Heydar Mohammadzadeh Salteh; Alireza Leysi
Abstract
Future prediction has been one of the constant concerns of humankind. Today, with the advancement of knowledge it possible for humans to use the knowledge to design the path to the future of life. The present study is a descriptive-analytic view looking at the design of probable state spaces in the ...
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Future prediction has been one of the constant concerns of humankind. Today, with the advancement of knowledge it possible for humans to use the knowledge to design the path to the future of life. The present study is a descriptive-analytic view looking at the design of probable state spaces in the future of the public accounting profession. The purpose of this research, adapted from the views of academic professors, researchers and professionals in the profession, is to look at the future of accounting in the public sector. Finally, a general outline of the future of accounting in the public sector is drawn using the scenario analysis method. Invited people in the public sector, including university professors, researchers, financial assistants in 2018-2019, and 30 of them were selected by cluster, they exchanged views through the formation of specialized working groups, and the outcome of the workshops Based on cluster and scale analysis methods, there are 8 possible scenarios that outline the progression of the accounting profession in the public sector. The results of the research indicate that the pioneer of laws will have the most important and influential role in the future of the accounting profession in the public sector, which will increase the legal risks and responsibilities of accountants profession, the tendency to attract and employ individuals Specialist in the public sector will be responsible for responding to the use of modern technologies.
Heydar Mohammadzadeh Salteh; H Faraji
Volume 3, Issue 1 , March 2017, , Pages 37-48
Abstract
This study is a survey research. The Cronbach’s Alpha for designed questionnaire has been determined 82 percent and volume of sample was 96 numbers. Data examined with two statistical examinations: T test and Friedman test which were analyzed using SPSS software.
The result show that legal compliance, ...
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This study is a survey research. The Cronbach’s Alpha for designed questionnaire has been determined 82 percent and volume of sample was 96 numbers. Data examined with two statistical examinations: T test and Friedman test which were analyzed using SPSS software.
The result show that legal compliance, the dominance of a particular doctrine, requirements and recommendations of the international community, financial and economic crisis, improve the financial transparency of stimulus was the driver of changes in government accounting and financial reporting in the public sector of Iran .Barriers to public accounting changes including Shortage of financial experts, failure of some financial and accounting regulations, lack of adequate public accounting standards and methods, lack of a conceptual framework and a culture of accountability Can be mentioned. Also according to this research findings can be concluded that the first priority in driving factor is improving financial transparency and in barrier is failure of some financial rules and regulations and computing.
