Mohammadreza Mehrabanpour; Hosein Alipour Landi
Abstract
Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, ...
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Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, and to explain and quantify them, and to examine the principle of performance auditing along with the requirements and factors involved in its implementation. The auditors achieved performance audits.Research Method: The present study is based on mixed approach and practical type with adopting a descriptive-survey research. Model dimensions, components and indicators identified with use of panel expert interview, questionnaire and fuzzy triangular Delphi.Research Findings: Results indicate that the model dimensions include: inefficiencies and dysfunctions of responsibility, nature of public sector environment and characteristics of service products, perceived usefulness, potential role conflicts, unintended consequences and critiques of performance auditing.Conclusion, Originality and its Contribution to the Knowledge: The need to pay attention to various dimensions affecting on performance auditing with respecting to environmental and inscribed factors and reviewing the conditions of the Iranian public sector can be basis for its effective implementation.
Einollah Zamani Eskandari; Mohammadreza Mehrabanpour; Azita Jahanshad
Abstract
Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, ...
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Subject and Purpose of the Article: The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.Research Method: The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi.Research Findings: The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and 6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study.Conclusion, Originality and its Contribution to the Knowledge: It is necessary to establish a futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax.
rahman aali; Mohammadreza Mehrabanpour; hosain Jahangirnia; Reza gholami jamkarani; Mahmood Qayyumzadeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological ...
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Subject and Purpose of the Article: The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach. Research Method: In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19 people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components. Research Findings: Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant. Conclusion, Originality and its Contribution to the Knowledge: Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.
