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.
mahdi faghani; moslem saeedi garaghani; ruhollah hashemi
Volume 4, Issue 1 , March 2018, , Pages 87-100
Abstract
Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing ...
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Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
