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.
sasan mehrani; Aliakbar Nonahal Nahr; farhad forghani
Abstract
Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the ...
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Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the implementation of general policies of Principle 44 and the modern pricing practices of firms. Research Method: This research is an applied type of research and is a descriptive research method. The base rate of each share is based on future earnings forecasts with the three proposed methods and discounted to rates 30% on the valuation date, as well as the base rate calculated by official financial experts according to models specified by the Supreme Council for the Implementation of the General Policies of Article 44 of the Constitution, and calculate the results at the price of the first transaction and the geometric average of the first six months after Admission to the exchange is compared. Research Findings: There is a meaningful difference between stock price evaluated by experts and the average price of the first six months after entering stock market. Conclusion, Originality and its Contribution to the Knowledge: Stock evaluation model of firms by predicting and discounting future cash flows is more efficient. In other words, the use of classical valuation methods (at least publicly) in the Iranian environment cannot lead to valid results, and contingent and case valuation methods should be used to evaluate the companies being outsourced.
sasan mehrani; mohammad abdzadeh kanafi
Abstract
given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations ...
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given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector. research method: In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting. paper findings: Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . .
sasan mehrani; seed rahmat allah akrami; hadi khoda bakhshi; mehrdad jabbari
Abstract
Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other ...
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Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other words, this study investigates and explains how comptrollers do financial monitoring in performance based budgeting. Moreover, it recognizes legal and structural deficiencies for development of financial monitoring effectiveness by comptrollers in ministry of economic affairs and finance. Population includes comptrollers: State Audit Office Accountants, Authorities Detection Authorities, managers of ministry of economic affairs and finance, auditors of government accountability office, and inspectors of inspection organization. The scope of this study is all of executive organizations concerning on 219 section of fifth national development plan that use whole country budget. The results related to 4 indexes (structure, regulations, financial monitoring and governmental management) show that the roles of comptrollers should be changed with new budgeting system appropriately.
