Governmental Accounting
mehdi Ali Hosseini; mehdi Beshkooh; Gholamreza Kordestani
Abstract
considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving ...
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considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.
reza nematikoshteli; mohammad bagher Mohammadzadeh Moghaddam; Hsti Jafari
Abstract
Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving ...
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Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving styles. For this purpose, in this research, the effect of problem-solving styles on the self-efficacy of auditors of the Court of Audit of Iran has been investigated.Research Method: The descriptive survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 406 auditors of the Court of Audit who were selected by simple random sampling.Research Findings: The results show that problem-solving styles have a significant effect on the self-efficacy of auditors of the Court of Audit. Thus, creative styles, confidence, trends, failure, avoidance, and avoiding have the greatest impact on the auditor's self-efficacy, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their problem-solving styles, thus improving the quality of auditing by improving the individual self-efficacy. Therefore, the results of this study can incorporate the Concepts of Cassidy's Cognitive and Behavioral Theory into behavioral research texts in governmental auditing.
Davar Mohammadi; Ezzat allah kordmirza nikooei; ahmad ghorbankhani
Abstract
Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the ...
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Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the relationship between psychological factors and corruption among governmental accountants Research Method: This research is applied in terms of purpose and is considered descriptive-survey in terms of data collection and is a correlational research. The statistical population of this study is the governmental accountants of Alborz municipalities, which was collected based on the stratified random sampling method through a questionnaire. Statistical analysis of data was performed using structural equation modeling. Research Findings: The results of this study confirmed that different dimensions of governmental accounting and psychological factors are conversely associated with perceived corruption. The moderating role of perceived organizational support in the relationship between the psychological factors and perceived corruption was also confirmed such a way that perceived corruption decreased with increasing perceived organizational support Organizational support intensified the relationship between psychological-organizational factors and perceptual corruption. Conclusion, Originality and its Contribution to the Knowledge: Based on the results, it can be concluded that public accounting and psychological factors can be effective in reducing perceived corruption. The findings of this study can be effective in better understanding the factors affecting corruption in the municipalities and other institutions.
babak amani dadgar; Younes Badavar Nahandi; Mehdi Zeinali
Abstract
Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: ...
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Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: Standard questionnaire was used for this study. The statistical population is focused on financial managers, budget and their deputies and finance chief university of medical sciences (N=897) in 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software. Research Findings: Research findings show that individual characteristics with a significant level (0.011) and authentic leadership characteristics with a significant level (0.004) lead to ethical development. Also, the characteristics of authentic leadership with a significant level (0.004) and psychological characteristics (four dark personality traits, five personality traits (NEO), moral intelligence and religious orientation) with a significant level (0.000) lead to virtue. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, type of service) and psychological characteristics do not lead to ethical development and individual and organizational characteristics do not lead to virtue. Conclusion, Originality and its Contribution to the Knowledge: Attention to managerial and psychological characteristics is recommended in professional ethics. It is also possible to adopt executive mechanisms for the interaction between the leadership of the organization with its subordinates on the one hand and work interaction between employees on the other hand.
