Governmental Accounting
ALI Rahmani; Marziyeh Nourahmadi; ali shirzad
Abstract
Subject and Purpose of the Article:With the emergence of new needs in society, governments have taken on new responsibilities. These responsibilities are extensive and diverse, but limited resources have compelled governments to prioritize needs and choose resource management policies. One of the most ...
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Subject and Purpose of the Article:With the emergence of new needs in society, governments have taken on new responsibilities. These responsibilities are extensive and diverse, but limited resources have compelled governments to prioritize needs and choose resource management policies. One of the most important tasks of governments is to protect public financial resources and ensure their efficiency in consumption. This duty is divided into several subtasks. The Treasury Single Account (TSA) system is a crucial component of government financial management information systems, and evaluating its performance is of great importance. Research Method: In this study, the Treasury Single Account was examined using a standard questionnaire from the World Bank and interviews with experts in the public sector in the year 1401 (2022-2023) in Iran. The study population consisted of experts in the Iranian public sector.Research Findings:According to evaluation criteria, the Treasury Single Account scored 69 out of 100, indicating that it falls within the range of average to good performance. The results show superiority in the security domain but the lowest performance in oversight mechanisms. Conclusion, Originality and its Contribution to the Knowledge:To increase productivity and efficiency in the use of public financial resources, it is essential to strengthen the Treasury Single Account unit to cover all aspects of preserving and efficiently utilizing these resources. This research provides a comprehensive evaluation of the Treasury Single Account system in Iran, elucidating the challenges and opportunities facing this system transparently and offering operational solutions to enhance its performance.
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.
Governmental Accounting
tayebeh jamshidi; kaveh parandin; Maryam Lale Mazhin; Ali hatami
Abstract
The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population ...
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The purpose of this article is the effect of health information technology on the relationship between financial performance and profitability in the hospital. In this regard, the current research is one of the quantitative researches in terms of the data collection method. The target statistical population in this research is 215 health managers and supervisors under the supervision of the Medical Sciences Department of Ilam Province, so a statistical sample of 150 people was determined using Cochran's formula. The sampling method is also available. The data collection tool in this research includes three questionnaires, the validity of which was confirmed in convergent and divergent ways, and the reliability was confirmed using Cronbach's alpha coefficient. The results of research hypotheses showed that investment in health information technology of the hospital, including intermediary business processes after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity. Also, investment in hospital health information technology, including intermediary business processes, after the implementation of the health information technology law for clinical and economic health, has a positive relationship with financial performance and productivity, and it can be said that at the 99.99 percent confidence level and the error level 0.01 Health information technology has an effect on the relationship between financial performance and profitability in Imam Khomeini Hospital, Ilam.
Governmental Accounting
Hossein Nourani; Esmaeil Akhlaghi Yazdinejad; Bahman Bazgir
Abstract
Subject and purpose of the article: Product life cycle costing is one of the most widely used techniques in new pricing in the world, which has recently gained special importance in our country. Product life cycle costing in a specific implementation faces many challenges, and these challenges increase ...
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Subject and purpose of the article: Product life cycle costing is one of the most widely used techniques in new pricing in the world, which has recently gained special importance in our country. Product life cycle costing in a specific implementation faces many challenges, and these challenges increase in government companies due to their nature. In this research, the risk of using product life cycle costing in Hormozgan Gas Company has been discussed.Research method: The research method in this study is descriptive-surveillance. The statistical population of this research is from gas companies who have a bachelor's degree in related fields such as business, economics or management, they must have five years of management experience and work in one of the financial departments. In order to collect the research data, the questionnaire instrument, whose validity and reliability have been confirmed, is used.Research findings: It showed that based on the survey conducted, managers are not aware of product life cycle costing, there is no standard to emphasize the use of product life cycle costing system, lack of awareness of accountants, lack of providing sufficient training. In management and accounting schools and the problems of establishing the product life cycle costing system, the main thing is to use the product life cycle costing system in Hormozgan Gas Company.Conclusion, originality and its contribution to the knowledge: the results of the research showed that among the different types of using product life cycle pricing,
Governmental Accounting
sara razani; Seyed Ali Hosseini; Azadeh Maddahi
Abstract
In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, ...
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In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, the main problem of the current research is to present the maturity model of internal audit in the public sector of the oil industry.The method used in this research is field and factor analysis in a combined way. The statistical population includes people active in the auditing profession and the statistical sample was 146 people using Cochran's formula. At first, the variables of the research were identified by using the multifaceted ground theory method, using interviews and searching in the research done in the past. And by using the Laushe index, the influencing factors were finalized and finally, by using factor analysis, the questions were analyzed.The results obtained from the research showed that the services provided by internal auditors, factors related to human resource management, factors related to the necessity of the existence of programs and policies of professional audit performance, accountability and performance management, organizational culture and communication, governance structure, Reporting and organizational position of internal audit, outsourcing of internal audit services, identifying the main stakeholders inside and outside the organization, describing and developing the effectiveness of internal audit, monitoring and reporting the results have an impact on the maturity of internal audit in the oil industry.
Governmental Accounting
amir lalisarabi; mohammadreza daraei; naser barkhordar
Abstract
Subject and Purpose of the Article: The purpose of the current research was to present an optimal model for improving the quality of the internal information environment of companies accepted in the Tehran Stock Exchange based on the management features of government and non-government owned companies ...
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Subject and Purpose of the Article: The purpose of the current research was to present an optimal model for improving the quality of the internal information environment of companies accepted in the Tehran Stock Exchange based on the management features of government and non-government owned companies with the help of a comparative analysis of the artificial neural network model with the regression method.This study is applied and the method used is descriptive ex post facto (causal). To test the research hypotheses, a sample of 72 public companies and 38 nongovernmental organizations was selected during the years 1388-1400.We used panel data method to analyze the data and to test the first hypothesis, used the mean comparison test of two societies and used multiple linear regression and multilevel perceptron neural networks to predict the quality of the internal information environment.Research Findings: Comparison of these two criteria showed that in addition to the effect of the management features of public and private companies on improving the quality of the internal information environment, in hypothesis 1-2 and hypothesis 2-2, with a coefficient of explanation of 0.67 and 0.75, respectively, compared to the MLP neural network method With a value of R2 0.47 and 0.50, it is preferred, but in the third hypothesis,The results showed that the regression method is more accurate in estimating and explaining the quality of the internal information environment of companies due to the greater number of observations compared to neural networks in this research.
Governmental Accounting
Sajjad Mohammadyari; azita Jahanshad; zahra poorzamani
Abstract
The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, ...
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The present research aims to present the pathology of internal audit in public sector in Iran and the ranking of damages. Both field and library methods were used in two qualitative and quantitative stages. Qualitative phase using the foundation data approach, identified damages in the core categories, causal conditions, background conditions, strategies, intervention conditions and consequences of the research model, determining and in the quantitative phase, using non-parametric tests of the impact of damages Checked on performance and using the Friedman test, the identified factors were ranked. The statistical population is working internal auditors or experts who were related to this activity. According to the undetermined size of the statistical population, the sample size of 384 people was determined by Cochran's formula and 350 questionnaires were distributed. The research questionnaire was designed with a 5-point Likert scale. The results of the foundation's data approach classified the research model into 6 categories. The results showed that the variables 1. selective and tasteful behavior of managers, 2. not having a favorable organizational position, 3. weak law and lack of transparency at the community level have more priority as harm. Also, it was found that 1. the cost of political fronts in the country and 2. economic fluctuations were less important from the point of view of the respondents.
Governmental Accounting
ehsan mohebi; jafar babajani; javad salimi; mohammad taghi taghavi fard
Abstract
Subject and Purpose of the Article: Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In ...
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Subject and Purpose of the Article: Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In this research, the weaknesses and inadequacies of the financial statements have been studied by examining the information needs of the users of the financial reports of these companies.Research Method: The data has been collected after library study and exploratory search in the theoretical foundations and financial and auditing laws and regulations of these companies and using questionnaires and has been analyzed using appropriate statistical.Research Findings: The evidence from the analysis of the views of the respondents shows that the information provided in the financial statements is not sufficient for the purpose of fulfilling and evaluating the responsibility of accountability, which is a priority, and there is a significant gap between the current situation and the desired situation. The findings indicate that in addition to financial information regarding the organization as a whole, users also need information regarding the financial status, financial and budget performance of each organization's goals.Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the research, the users use the financial statements of regional electricity companies with the aim of evaluating the responsibility of accountability, it is necessary to design and implement a suitable reporting model to improve accountability.
Governmental Accounting
Amin Safarnezhad Boroujeni; Ali Akbar chaharmahali; jamshid peikfalak; Mohamad Rabiei
Abstract
The main purpose of the shareholders in the company is to increase the stock returns. In this regard, quantitative and qualitative information about the company can help investors in increasing stock returns, so the purpose of this research is to investigate the role of financial reporting tone in explaining ...
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The main purpose of the shareholders in the company is to increase the stock returns. In this regard, quantitative and qualitative information about the company can help investors in increasing stock returns, so the purpose of this research is to investigate the role of financial reporting tone in explaining the stock returns of state-owned companies with an emphasis on text mining.In order to empirically investigate this issue, textual analysis methodology and information of 29 state-owned companies admitted to the Tehran Stock Exchange between 1392 and 1398 have been used. Identifying the tone in the reports of the board of directors was done using the text mining method in the R programming environment. In order to test the hypothesis of the research, the average comparison test of two societies was done using Stata software.The results of the research show that the tone of financial reporting is effective in explaining the difference in the return of shares of state-owned companies, and statistically there is a significant difference between the return of shares of state-owned companies with a positive and negative tone of financial reporting. It is recommended that standard setters pay more attention to the audit of written information of financial reports, because if managers' opportunistic use of tone is not audited; Users' confidence in the written messages of financial reports may decrease. The results and findings of this research can be effective for the development of text mining tools in the field of accounting and finance.
Governmental Accounting
Ahad Arefinahad; Dariush Gholamzade; Ahmad Vedadi
Abstract
Researches have shown that the training of human resources in banks based on integrated learning is considered a key factor for the success of banks. On the other hand, it is a way to improve the development of organizational effectiveness in order to elevate the future of such organizations. Considering ...
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Researches have shown that the training of human resources in banks based on integrated learning is considered a key factor for the success of banks. On the other hand, it is a way to improve the development of organizational effectiveness in order to elevate the future of such organizations. Considering the importance of the research topic, the purpose of this research is to investigate the effective factors of human resource training in banks. In the qualitative part, by reviewing literature and backgrounds, interviews with experts were identified based on theme analysis. In this regard, the components of the human resources training model in state banking based on integrated learning (understanding, planning and goal setting, training methods, optimal training design, training interactions, learning indicators for determining training goals, training applications, development of training models for human resources , optimization of training process, organizational agility and learning organization) were identified. The statistical population of 120 people includes managers of the banking industry. The number of samples was estimated to be 86 people. With the first and second order confirmatory factor analysis, Also, the coefficient of determination for the educational goals variable was calculated to be 0.906, which shows that 90.6% of the changes in the educational goals variable can be explained by human resource training. Finally, the results of the research showed that human resource training and integrated learning in state banks is a multifaceted and complex phenomenon, and a set of internal and external factors are effective in its emergence.
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.
Governmental Accounting
Mohammad Hadi Hosseini Sarani; Mehdi Dasineh; Hamid Rostami Jaz
Abstract
Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on ...
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Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on their financial reporting quality considering the role of financial performance. Research method: The present study was carried out as cross-sectional research using a questionnaire. The statistical population included the financial managers of public healthcare clinics and hospitals across the country. The research sample included 311 financial managers at public healthcare clinics and hospitals. Research hypotheses were tested through regression analysis in SPSS V.25 software. Research results: Results revealed a significant and positive relationship between financial managers’ networking and financial reporting quality (β = 0.357). The financial performance indicator was also observed to have a negative moderating role in the relationship between financial managers’ networking and financial reporting quality (β = -0.178). Conclusion, originality, and contribution to knowledge: Financial authorities in the Ministry of Health and Medical Education are advised to hold meetings for clinic and hospital financial managers across the country (such as scientific conferences for hospital financial managers) regularly to provide the necessary context for their communication or give them incentives to join and participate in the meetings of professional financial and accounting associations.
Governmental Accounting
Nashmin Lotfiju; Banimahd Bahman; Hashem Nikoomaram; Hamidreza Vakilifard
Abstract
Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical ...
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Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.Research Findings: The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.Conclusion, Originality and its Contribution to the Knowledge: The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors
Governmental Accounting
rasoul moosavi; arezoo aghaei chadegani; Ehsan Kamali
Abstract
Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional ...
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Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.Research method: the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.Findings: The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history
Governmental Accounting
seyed hesam vaghfi; sedighe kamranrad; Seyed Ehsan Hosseini; Mozhghan Nadalizadeh Gannad
Abstract
Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the ...
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Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research Findings: All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.Conclusion, Originality and its Contribution to the Knowledge: The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.
Governmental Accounting
Habil Khavari; Fatemeh Ahmadi; Mojtaba Moradpour; Rahmatoullah Mohammadipour
Abstract
Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). ...
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Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative section, 112 valid scientific and research articles were examined using the meta-composite approach, and finally 41 articles were selected to extract the indicators for evaluating the effectiveness of bold financing. After detailed analysis, 19 indicators were identified and extracted to evaluate the effectiveness of bold financing. Then, in the quantitative section, the opinions of 16 experts were confirmed about the validity of the index using a fuzzy Delphi questionnaire, then the combined method of Dimtel-ISM was used to present the model.Research findings: In the Dimtel section, the relationship and effectiveness of the extracted indicators were compiled with the help of experts. With ISM MATLAB software, the collected data were analyzed in the form of self-interaction matrix and a four-level model was obtained. The research model showed that the strategic performance is the most influential indicator in evaluating the effectiveness of bold financing of Barkat Knowledge Foundation Institute.Conclusion, originality and its addition to knowledge: The risk that threatens bold funds is that the project fails. Therefore, due to the fact that no research has been done on the effectiveness of these funds. This article can be a help for those who intend to finance and support start-ups as investors in these funds.
Governmental Accounting
mohadese beigom Jalali; Mohammadreza Abdoli; حسن Valiyan
Abstract
The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical ...
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The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors. Findings: The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.Conclusion, Originality and its Contribution to Knowledge: This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.
Governmental Accounting
Safoura Zolfaghari; mohammad mahmoodi; Shohreh Yazdani; mohammad hamed khanmohammadi
Abstract
Subject and Purpose of the Article: Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose ...
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Subject and Purpose of the Article: Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose of this research is to identify the components of error management in universities of medical sciences in order to improve the audit quality.Research Method: The research is applied in terms of purpose and descriptive-exploratory in terms of implementation. Theme analysis and Delphi Fuzzy Method was used to conduct the research. For this purpose, the opinions of 15 public and private auditors and experienced financial managers of medical sciences universities were used with the snowball method.Research Findings: The results of the analysis indicate that the factors affecting error management in order to improve audit quality can be divided into 7 main factors, including auditor performance evaluation, compliance with audit rules and standards, auditor empowerment, audit quality, Error management was classified at team level, organizational level and individual level.Conclusion, Originality and its Contribution to the Knowledge: Paying attention to error management components improves audit quality. Considering today's volatile conditions, error management can help medical universities to achieve their goals.
Governmental Accounting
Akbar Aminimehr; Amin AMINIMEHR
Abstract
The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming ...
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The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.
Governmental Accounting
Bita Mashayekhi; Milad Samavat; Amin Jahangard
Abstract
Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence ...
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Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence network of authors, institutions, and countries. Research Method: We applied a bibliometrics approach to assessing 141 research papers on "internal audit in the public sector" from 1993 to 2023 that we obtained from the Scopus database. We did so by using a bibliometric analysis via the R’s bibliometrix package.Research Findings: Our findings indicate that there is an increasing trend in the number of research studies on the "internal audit in the public sector" line of research. Although we document that concepts such as Corporate Governance, Internal Audit Effectiveness, Internal Controls, Accountability, Audit Committee, and Risk Management are among the most frequent keywords in this line of research that form the conceptual map of this research topic, this line of research is still under-developed and needs to be further researched. Conclusion, Originality and Its Contribution to the Knowledge: We contribute to the existing literature on the "internal audit in the public sector" by providing the conceptual map of prior studies through a bibliometric analysis. We also guide future research on this topic by identifying the underdeveloped areas of research in this line of research
Governmental Accounting
ghareibeh esmailikia; suadabeh nadalinejad
Abstract
AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management ...
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AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management is vital for the success of countries, the purpose of this research is to investigate the current activities of public sector asset management and to investigate Contextual factors affecting their improvement, focusing on the government offices of Ilam city.Research Method: The framework used is similar to Alhazmi's research (2016), which is based on seven internationally recognized standards and guidelines, and adjustments have been made in accordance with Iran's environmental conditions. The statistical population of this research is all the employees of the accounting and financial departments of the government offices of Ilam city, using the Cochran formula, a sample size of 160 people was determined and using the one-sample t test and structural equations, the data of 97 completed questionnaires was analyzed using SPSS and Smart PLS software. Research Finfings:The obtained findings indicate that asset management activities in the government offices of Ilam city are not desirable, in addition, the Contextual factors (i.e. professional standards, personnel organizational experiences and organizational procedures) has an impact on improvement of Asset management activities in public sector institutions. Conclusion, Originality and its Contribution to the Knowledge: The result is that in order to ensure the availability and use of assets for the intended purposes in the .
Governmental Accounting
farzad keshavarz; Bahram Barzegar; Mostafa Ghasemi
Abstract
The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of ...
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The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.
Governmental Accounting
Sedighe Azizi; Hossein Jokar
Abstract
Subject and Purpose of the Article: ,the main purpose of this study is to identify the components of external organizational intervention on the accounting information system in decision making of public sector managers based on the ORESTE technique.Research Method: The present study was conducted using ...
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Subject and Purpose of the Article: ,the main purpose of this study is to identify the components of external organizational intervention on the accounting information system in decision making of public sector managers based on the ORESTE technique.Research Method: The present study was conducted using a mixed research method in two parts: qualitative and quantitative. The statistical population of the research in the qualitative section is the faculty members of universities and executive directors and employees of the public sector and in the quantitative section is 76 stakeholders in the areas of financial reporting supply chain.Research Findings: In order to achieve the objectives of the research, the questions for the interview were designed and finally 10 categories of accounting information system, cultural factors, political factors, economic factors, increasing responsiveness, legal factors, training of specialized and knowledgeable manpower, infrastructure and Technology, environmental conditions and investors and sub-components related to each factor based on grounded theory approach have been identified as external factors affecting the accounting information system in the decision-making of public sector managers. Then, the identified indicators are placed in the form of a questionnaire and are ranked using the ORESTE technique. The results showed that the indicators of economic instability, economic fluctuations and changes in the country, macroeconomic indicators and the index of eliminating the weaknesses of the accounting and financial reporting system have the highest ranking among the indicators, respectively.
Governmental Accounting
Parisa Zare; Adel Azar; Alireza Zarei
Abstract
AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design ...
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AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design the zero point of public sector supervision intelligentization.Research method: survey, developmental-applicative (discovery) goal, descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field.Findings of the research: By using the self-declaration technique of the public sector and providing mechanisms to implement electronic declarations in the form of 6 tables of questioning restrictions, the zero point of monitoring has been designed; which is one of the basic requirements for the coherence of the data collection process subject to supervision in the Supreme Audit Court .In the aforementioned design, strengthening accountability in public sector supervision is the basis for compiling state-ment blocks for intelligent questioning. By preparing the statement and referring it to the executive bodies, the Supreme Audit Court collects and verifies the necessary information for monitoring. Conclusion, originality and its addition to knowledge: By applying this technique, a change in the method of obtaining regulatory information from the field method to obtaining information electronically in the form of public sector self-declaration blocks along with new potential for the regulatory self-regulation system is created.
