iman zare; Mohammad Moradi; Reza Gholami Jamkarani; Asadollah Babaeifard; hosain Jahangirnia
Abstract
Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation ...
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Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.Research findings: Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.Conclusion, originality and its contribution to the knowledge: Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics.
mohsen Borzoozadeh Zavareh; Mohammad Moradi; abbas Nargesian
Abstract
Subject and Purpose of the Article: General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.Research ...
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Subject and Purpose of the Article: General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.Research Method: This study has adopted the qualitative approach and the required data have been collected trough library research and field study. First, the academic literature and regulations are collected and analyzed, and then, the opinions of a focus group on the analysis are synthesized. The theme analysis method has been used to analyze the data.Research Findings: After analyzing the data, 94 initial codes were identified for improving the current situation of the General Treasury Administration's financial management, 50 codes in the rules and regulations section and 44 codes in the processes section. These codes were eventually categorized into six dimensions: budget management (12 codes), public resource management (11 codes), bank account management (13 codes), cost management (14 codes), accounting management, and finance reporting (11 codes), audit management and financial supervision (17 codes).Conclusion, Originality and its Contribution to the Knowledge: The General Treasury Administration has a key role in improving the financial management of the government in the public sector. The proposed framework of this research is the first tool for improving the current state and can help policy-makers in this center.
Amin Bolori; Mohammad Moradi; Hamidreza Yazdani
Abstract
Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and ...
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Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews. Research Findings: Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare. Conclusion, Originality and its Contribution to the Knowledge: In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.
