Governmental Accounting
Rahmatollah Mohamadipoor; parvin bahraei; fatemeh ahmadi; reza seidkhani
Abstract
Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation ...
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Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation was used in its conduct. The required data were collected using non-probability seeding and snowball through semi-structured interviews with 15 managers and employees of the financial sector of Tehran Municipality, and for the analysis of the data, Max Kyuda version 12 software was used. Findings: In this regard, 20 categories were obtained, which include budget allocation, information transparency, income transparency, and income adequacy as causal conditions, policy and legislative background factors, technology background, organizational background, and income background as contextual factors and the government and sanctions. and industry were identified as intervening factors.Conclusion, Originality and its Contribution to Knowledge: Based on the results of this research, serious attention is needed to review and implement cooperative financing in Tehran Municipality, and by adopting appropriate strategies, Tehran Metropolitan Municipality can be used to advance the goals of financing and productivity. The available financial resources, which is one of the most important concerns of that organization, helped.
zohre hajiha; Karamat Amirtaheri
Volume 2, Issue 1 , February 2016, , Pages 53-58
Abstract
The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public ...
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The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public services. The method of this research is survey and we used from a standard questionnaire of Hans (2013) research and 60 persons of top managers and financial experts for investigating of the relation between accounting changes and value creation in public services in municipalities during the year 2015. The results show that accounting changes lead to stakeholder’s satisfaction and better evaluation of public services of municipalities. Therefore, we can conclude that the employment of accrual based accounting system in municipalities can result to generate to more comprehensive financial information for all groups of stakeholders and leads to improvement of quality of municipalitie’s public services and motivation creation by the effect of manager’s decision making of managers.
