Mahdi Zare Bidoki; Habibollah Nakhaei; Ghodratollah Talebnia; Mahmoud Moeinadin
Abstract
Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and ...
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Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and collection of experts' mental knowledge, by conducting library studies, various resources are prepared and the primary effective factors in sharing financial resources. Identified with the consensus of 12 experts (as the initial Delphi panel) was discussed. Then, the effective criteria in sharing financial resources were 130 criteria, which were classified into 10 factors. In the next step, to identify the mentioned effective factors using fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their effectiveness in the distribution of financial resources was investigated.Research Findings: 24 criteria were ranked using fuzzy technique, with the three criteria of "national and global registration of cultural, historical and natural movable artifacts", "number of global registered works" and "climate and territorial climate" as the most important criteria in sharing financial resources identified. Finally, using the weights specified in the FAHP stage, the resource sharing index of each provincial unit was determined and the formula for determining the share rate was presentedConclusion, Originality and its Contribution to the Knowledge: Providing a model using the most important factors of financial resources in the Ministry of Cultural Heritage, Handicrafts and Tourism using mathematical models, can be effective in budgeting effectiveness according to the macro-objectives of the country's planning system.
majid goldoost; Ghodratollah Talebnia; Ali Esmaelzadeh mogharri; Freydoon Rahnamaye roodposhti; Ramazanali royaee
Abstract
The decision to expose or silence a financial misconduct in the organization that the person working in the accounting profession is witnessing is a ethical dilemma.The purpose of this study was to investigate the relationship between ethical awareness and ethical judgment of accountants towards the ...
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The decision to expose or silence a financial misconduct in the organization that the person working in the accounting profession is witnessing is a ethical dilemma.The purpose of this study was to investigate the relationship between ethical awareness and ethical judgment of accountants towards the Whistle-blowing of financial misconduct with the emphasis on the role of moral intelligence. For this purpose, in a web-based platform, questions in the form of a standardized questionnaire and researcher-made scenarios were provided to professionals in the public sector of Guilan province. The collected data from a total of 273 completed questionnaires were analyzed using structural equation method with partial least squares (second generation) approach. The findings from the final model indicate that ethical awareness does not directly correlate with ethical judgment in relation to the types of Whistle-blowing being investigated in this research, but ethical intelligence modulates this relationship to a considerable extent. In addition, moral judgment has a significant impact on types of Whistle-blowing, and ethical intelligence can also play a positive role in this regard.
