Reza Sotudeh; Mahdi Faghani; ahmad pifeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to evaluate the ability of internal processes of the supreme audit court to perform accountability for users. Research Method: The present study is applied in terms of purpose and descriptive-survey ...
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Subject and Purpose of the Article: The purpose of this study is to evaluate the ability of internal processes of the supreme audit court to perform accountability for users. Research Method: The present study is applied in terms of purpose and descriptive-survey in terms of data collection and its statistical population consists of auditors, managers, comptrollers and faculty members of the national universities who work in the public sector. The research sample was selected using Morgan's drawing and the research period is 2018. In this research, first a questionnaire containing questions in the field of evaluation of internal processes of the Court of Audit was prepared and provided to the 384 people selected sample of the research. To evaluate the reliability of the questionnaire from Cronbach's alpha, the normality of the data, Kolmogorov Smirnov test was used, to answer the research questions of t-test and to rank the components, Friedman test was used. Research Findings: The results show that the indicators and components of internal processes of the supreme audit court are evaluated to answer the desired users, but new methods for prevention of financial violations like monitoring and operational auditing are not evaluated by the supreme audit court. Conclusion, Originality and its Contribution to the Knowledge: in this research, internal processes of the supreme audit court were evaluated to perform accountability and recommendations were presented to remove barriers to internal processes. According to the requirement of doing accrual accounting by government agencies and conducting operational auditing, the supreme audit court should co-ordinate the internal processes, managers and employees with accrual accounting changes and consider learning and growth processes.
Ahmad Pifeh; Hamid Zarei; Hossein Jaafari Jam
Volume 3, Issue 1 , March 2017, , Pages 21-36
Abstract
Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate ...
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Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate to national economic culture.
Current paper addresses the shortcoming by using data from Hofstede's research and OECD database to test the relation between cultural dimensions and budgeting procedure. Present study is fundamental and classified as semi-experimental with regression approach. Public sector budgeting procedures are classified regarding to the extent to which the legislative body controls public sector expenditures (Legislative “Power of the Purse”), and also the extent to which the budgets are transparent to both the legislature and the individuals (Budget Transparency).
The followings has been achieved: Hofstede's Power of distance index has a negative relation with Legislative Power of the Purse measure while Individualism, Masculinity and Uncertainty Avoidance indices are remarkably and positively related to; Individualism and Masculinity indices are significantly and positively related to Budgeting Transparency. There is a significant relationship between Hofstede's national culture and public sector budgeting.
