Omid Eslamzadeh; naser izadinia; dariyush forooghi
Volume 4, Issue 2 , September 2018, , Pages 23-40
Abstract
In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components ...
Read More
In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components of governmental Corporate Governance by taking into account the experience of other countries and the opinions of experts, as well as assessing the ability of Supreme Audit Court for its implementation. This research is an applied-explanatory and qualitative-quantitative study. At the Delphi phase, 20 people of government experts, the Parliament and the Court of Audit, and in the assessment phase, 240 people of Supreme Audit Court employees participated in the study. Findings in fuzzy Delphi phase showed that four main components of corporate governance are monitoring, managerial, technical and ethical components. The analysis of questionnaire showed that supreme audit court can monitor the implementation of corporate governance. It is suggested that the Islamic Consultative Assembly approve the Code of governmental Corporate Governance according to the native conditions, and supreme audit court hold the responsibility of its monitoring.
issa karimipoor; Gholamhossein Mahdavi
Volume 4, Issue 1 , March 2018, , Pages 73-86
Abstract
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations ...
Read More
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor.
M Ghanbari; GH Heidarinejad; K Parandin
Volume 3, Issue 1 , March 2017, , Pages 49-58
Abstract
Weaknesses and problems related to performance measurement is not due to subsided interest in performance management, but due to side effects caused by the inappropriate application of performance management systems in public sector, which makes performance management a difficult and complex task for ...
Read More
Weaknesses and problems related to performance measurement is not due to subsided interest in performance management, but due to side effects caused by the inappropriate application of performance management systems in public sector, which makes performance management a difficult and complex task for public sector managers. In this regard, in the first section of the article, difficulties of implementing managerial cheklists and budgetary control (especially governmental organizations) key indicators of performance, BSC and lean management (private sector's technologies used in the public sector) have been investigated and in the second part based on getting help from complexity theory, performance management of governmental organizations has been studied. This research using the results of previous researches and the library has examined this issue. Results indicate that performance management in the public sector is still a big problem and review of the current ways to prevent the negative effects of its application is necessary.
