Research Paper
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 ...
Read More
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.
Research Paper
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 ...
Read More
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.
Research Paper
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 ...
Read More
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.
Research Paper
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 ...
Read More
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,
Research Paper
mostafa sargolzaei
Abstract
Subject and Purpose of the Article: One of the factors of risk growth in banks is incorrect expansionary monetary policy, which leads to adverse effects on economic activities and price levels. In this research, an attempt has been made to investigate the role of banks in influencing monetary policies ...
Read More
Subject and Purpose of the Article: One of the factors of risk growth in banks is incorrect expansionary monetary policy, which leads to adverse effects on economic activities and price levels. In this research, an attempt has been made to investigate the role of banks in influencing monetary policies on macroeconomic variables in the Iranian economy.Research Method: To achieve this goal and investigate the effect of monetary policy on real variables and price levels in Iran's economy, the Dynamic Stochastic General Equilibrium (DSGE) model and banking system information have been used. The model examined in this article has four sectors: households, economic enterprises (which include intermediate goods producers, consumer and capital final goods producers, and trust companies), banks and monetary authorities (central bank and government). Research Finding: The results show that the expansionary monetary policy shock has caused production, inflation, private sector consumption, investment, net worth in the economy and lending to increase. Another result obtained from the investigated model shows that the credit shock and the increase in the lending power of the banks cause an increase in production, private sector consumption, investment, net worth and total loans and decrease the level of inflation. Finally, when a shock occurs due to an increase in inflation and a decrease in consumption and investment, this shock causes an increase in the volume of loans, while the level of production remains almost constant.
