Alireza Farimani; Omid Pourheidari; Ahmad Khodamipour
Abstract
Subject and purpose of the article: The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable ...
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Subject and purpose of the article: The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable structural model.Research method: The statistical population is experts and the number of samples is determined through the snowball method. Field method using library studies and interviews is used to collect data in order to identify indicators. Data is analysed through the theme analysis method. MAXQDA software is used for qualitative content analysis.Research findings: Finally, 17 criteria are determined: identifying strategic uncertainty and developing operational plans, face-to-face meetings between senior and operational managers, valuate managers' interactions, producer of information that forms important goals, track progress towards goals and monitor results, planning in line with strategic goals, performance review and consequenses assessment, Management Based Activity (MBA).Conclusion, originality and its contribution to the knowledge: According to the proposed model, the criteria for identifying strategic uncertainty, time and cost management and communication management are the main criteria of the interactive and diagnostic approaches model in using management control systems in order to accept the new management accounting activities. Considering the goal of modern public management in transforming public sector organizations into organizations with more customer focus and more quality focus, this research is done to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities.
Mohammadreza Mohagheghi; Gholamreza Karami; Reza gholami jamkarani; Nezamoddin Rahimian
Abstract
Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness ...
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Abstract Subject and Objective of the article: The main goal of this research is to identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations.Research Method: In order to identifying the effective factors on the effectiveness of the internal control system of government institutions and organizations, while reviewing the studies, a semi-structured interview was conducted using the qualitative method of theme analysis. In this research, the fuzzy Delphi method was used to rank and find the degree of importance of the factors. The interviewed experts were 18 university professors and top managers of government organizations and experts in the audit field with an emphasis on the internal control system.Research Findings: Data analysis shows 6 main themes including individual, performance, legal, managerial, environmental and organizational components, which are effective in the effectiveness of the internal control system of government institutions and organizations.Conclusion, originality and its contribution to knowledge: Based on the results of the research, government institutions and organizations can make their evaluation multi-dimensional and by relying on identified and refined factors in individual, performance, legal, managerial, environmental and organizational dimensions, measure the internal control of the institutions and organizations under investigation and Finally, more comprehensive decisions will be made based on the opinion of experts and scientific foundations.
Hoda majbouri yazdi; Seyed Ahmad Khalifehsultani; Rezvan Hejazi
Abstract
fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A ...
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fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.
Jaafar babajani; sohrab Osta
Volume 2, Issue 1 , February 2016, , Pages 7-16
Abstract
Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development ...
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Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development plan, performance-based budgeting has attracted the attention of governments and organizations. In performance-based budgeting, classifying operations is done so that goals are specified more clearly, the budgeting evaluation is easier and is related to its cost analysis and output is paid adequate attention to. The main goal of performance-based budgeting is the modification of public sector’s management and increasing the efficiency of its costs. This study is presented in three main parts. The first part presents the theoretical underpinnings and the literature of performance-based budgeting. The second part deals with the notion of performance-based budgeting in countries such as Canada and Iran. The third chapter then presents measures taken in relation to performance-based assessment and suggestions for its implementation.
Akbar Amini Mehr; Abdolkarim Moghadam; Sareh Bastani Jahromi
Volume 2, Issue 2 , October 2016, , Pages 7-14
Abstract
In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting ...
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In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.
Seyed rahmatollah akrami; Hadi khodabakhshi; Mehrdad jabbari; Farhad fazilat
Volume 1, Issue 2 , September 2015, , Pages 9-18
Abstract
The present study was to study the role of the before and during supervisory challenges on the expenditures of the Executive entities applied by treasury officers to improve supervision payments. Pay attention to the supervision and control of budget implementation, is inevitable in the country's management. ...
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The present study was to study the role of the before and during supervisory challenges on the expenditures of the Executive entities applied by treasury officers to improve supervision payments. Pay attention to the supervision and control of budget implementation, is inevitable in the country's management. The existence of an effective surveillance system for the financial aspects to a large extent helps implementation of the country's economic development and social justice. The population of the study is the heads of the Central Executives and the research method is qualitative content analysis for the analysis and the conclusion. As the results of research 19 axioms has been extracted in the field of the role and performance of the treasury officers from viewpoints of the Executives heads which are presented and described in the results of the research.
Gholamreza kordestani; Nezamodin Rahimian; Sharokh Shahrabi
Volume 1, Issue 1 , September 2014, , Pages 9-22
Abstract
The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence ...
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The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the success of transition. In this survey, collected data with questionnaire examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the public sector of Iran. The Cronbach’s Alpha for designed questionnaire has been determined 91.2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and Binominal test. Result of both examinations showed acceptance of hypothesizes. Thereupon, findings showed that choosing transition path has an important impact on transition to accrual basis from cash basis. In addition, using gap analysis tool can help to successful transition with doing a comparison among current situation and desired situation. Finally, data analyzing showed that although using gap analysis tool is very useful for choosing a suitable path, step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.
Seyed Javad Habibzadeh Baygi; Roya Darabi
Volume 3, Issue 1 , March 2017, , Pages 9-20
Abstract
Undoubtedly one of the best ways to analyze the impact of government ownership of the company's performance is compare the performance of government agencies and private companies. The aim of this study was to evaluate the effect of government ownership of the economic and financial performance of the ...
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Undoubtedly one of the best ways to analyze the impact of government ownership of the company's performance is compare the performance of government agencies and private companies. The aim of this study was to evaluate the effect of government ownership of the economic and financial performance of the company. The samples included 150 companies during 2010 to 2014 and fuzzy regression was used to test the hypotheses. In this study, return on assets as a measure of financial performance and economic value added as a measure of economic performance is considered. In addition, the firm size and the financial leverage as control variables in the statistical model is intended. The results showed no significant relationship between state ownership and economic and financial performance of the company. The test results also show that the positive relationship between firm size with the financial and economic performance and negative relationship between financial leverage with the financial and economic performance.
S.R Akrami; Ali Faal Ghayoumi; M.H Ghadirin Arani
Volume 3, Issue 2 , September 2017, , Pages 9-18
Abstract
Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the ...
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Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the full implementation of accrual accounting in Iran public sector within the timeframe determined in the law of the regulation of part of the governmental financial rules. In this study, conditions and resources required for implementation of accrual accounting in the public sector, affecting factors in the transition period, and experience of some countries in adopting accrual accounting are reviewed and then, on that basis, it’s concluded that the determined timeframe in above law is not realistic and practicable due to constraints of resources, insufficient infrastructure, and size of Iran public sector. As the continuation of the move towards accrual accounting in the public sector to full implementation can help the government to achieve the goals of the resistive economy, it is suggested that by considering the existing conditions and experiences of other countries, a reasonable and realistic timeframe to be determined for full implementation of accrual accounting in Iran public sector
mahdi yaghoubi; Alireza Moradi; Babak Jamshidinavid; Mehrdad Ghanbari
Volume 4, Issue 1 , March 2018, , Pages 9-22
Abstract
The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market ...
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The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market in the Construction, Reform, Justice and Hope in a long-term of 25-year period. The number of observations of this research was 100 observations. In this research, the most important capital market indices were included total index and number the of companies accepted in Tehran Stock Exchange as a dependent variable and in the sector of monetary and financial policies the monetary and financial variables were converted from nominal to real by using the general index of prices in all observations. In this research, out of 360 models, 2 final models were extracted and analyzed. In analyzing the data to determine the effect of the independent variable on the dependent variable multiple Regression was used, as well as to compare the different governments the Wald test was used and to test the root of the Dickey Fuller test, that means the total stock index is different in the governments of Iran, and there is no significant difference between the variables of the number of companies
Gholamreza kordestani; Amir Khanaki; Horie ghanooni shishwan
Volume 4, Issue 2 , September 2018, , Pages 9-22
Abstract
The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. ...
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The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. Data from 119 questionnaires that students, professors and experts in the field of accounting distributed were collected. Student t test is used to analyze the hypotheses. These findings suggest that the change in the public sector accounting policies on improving processes influential also change in policies on improving public sector accounting external interaction, reducing the financial and administrative corruption-violations. Given the impact of changes in public accounting policies on administrative reform It can be concluded that the management of the business processes of the organizations will be improved and efficiency will increase also reduces fraud, Infringement, and financial corruption in organizations.
sasan mehrani; seed rahmat allah akrami; hadi khoda bakhshi; mehrdad jabbari
Abstract
Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other ...
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Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other words, this study investigates and explains how comptrollers do financial monitoring in performance based budgeting. Moreover, it recognizes legal and structural deficiencies for development of financial monitoring effectiveness by comptrollers in ministry of economic affairs and finance. Population includes comptrollers: State Audit Office Accountants, Authorities Detection Authorities, managers of ministry of economic affairs and finance, auditors of government accountability office, and inspectors of inspection organization. The scope of this study is all of executive organizations concerning on 219 section of fifth national development plan that use whole country budget. The results related to 4 indexes (structure, regulations, financial monitoring and governmental management) show that the roles of comptrollers should be changed with new budgeting system appropriately.
sasan mehrani; mohammad abdzadeh kanafi
Abstract
given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations ...
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given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector. research method: In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting. paper findings: Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . .
Maryam Rezayee; Mohammadreza Abdoli; hasan Valiyan
Abstract
Over the past few decades, with the growth of the areas of behavioral and social sciences, attention has been focused on developing the HR professional workforce as one of the most important HR strategies in stressful and pressing jobs such as auditing. Alienation As a concept congruent with the ...
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Over the past few decades, with the growth of the areas of behavioral and social sciences, attention has been focused on developing the HR professional workforce as one of the most important HR strategies in stressful and pressing jobs such as auditing. Alienation As a concept congruent with the frustrations of community, role-playing roles have created a lack of identity in their professional career paths, which necessitates attention to the development of auditors' functional and effective performance behaviors. The Purpose of this research is Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors. This study utilized a two-phase methodology based on Qualitative / Interactive Analysis (IQA) with the participation of 17 members of the Qualification Division and Auditors of the Accounting Court. So, in the qualitative analysis section, the field theory was used with the participation of 20 members of the community of accountants and university professors in the fields of accounting and finance. In the interactive analytics section, the quantitative part, the participation of 20 auditors of the Court of Auditors as panel members is used to contribute to the link analysis. Results in qualitative section and contextual theory analysis of existence; 3 main category including cultural, social and structural dimensions; and 7 subcategory including lack of ethical values in the workplace; Endorsed the lack of equity and fairness and the lack of job training that creates behavioral alignment in the accounting profession's accounting profession. The results of the interactive analysis showed that the lack of professional behavior symbols as a component of cultural dimensions is an important and primary driver of behavioral alignment in the career path of the accounting court auditors and this position of social conflicts as a social dimension issue. Provides behavioral alignment to the professional work of the Court of Auditors.
sasan mehrani; Aliakbar Nonahal Nahr; farhad forghani
Abstract
Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the ...
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Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the implementation of general policies of Principle 44 and the modern pricing practices of firms. Research Method: This research is an applied type of research and is a descriptive research method. The base rate of each share is based on future earnings forecasts with the three proposed methods and discounted to rates 30% on the valuation date, as well as the base rate calculated by official financial experts according to models specified by the Supreme Council for the Implementation of the General Policies of Article 44 of the Constitution, and calculate the results at the price of the first transaction and the geometric average of the first six months after Admission to the exchange is compared. Research Findings: There is a meaningful difference between stock price evaluated by experts and the average price of the first six months after entering stock market. Conclusion, Originality and its Contribution to the Knowledge: Stock evaluation model of firms by predicting and discounting future cash flows is more efficient. In other words, the use of classical valuation methods (at least publicly) in the Iranian environment cannot lead to valid results, and contingent and case valuation methods should be used to evaluate the companies being outsourced.
Amin Bolori; Mohammad Moradi; Hamidreza Yazdani
Abstract
Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and ...
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Subject and Purpose of the Article: The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax. Research Method: The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews. Research Findings: Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare. Conclusion, Originality and its Contribution to the Knowledge: In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.
seyed bagher fattahi; Seyed Mozafar Mirbargkar; Ebrahim Chirani; Mohammadreza Vatanparast
Abstract
Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon ...
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Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon Bank in Tehran, whose financial data from 2011 to 2020 were collected and been the basis of analysis. This research has used the causal method through collecting information in the theoretical literature section based on library studies and testing hypotheses based on a document analysis of financial statements. The statistical techniques used in this research are the combined data regression method, heuristic factor analysis, and Bayesian networks. Research Findings: The data analysis results show that it is possible to predict profits and losses of the Tose’e Ta’avon Bank based on the identified factors from the financial ratios. The findings also illustrate that the aforementioned factors can account for more than 90% of the changes in the financial ratios. Conclusion, Originality and its Contribution to the Knowledge: It can be expected that the bank's profit and loss can be predicted through the final 12 financial ratios of this research and the 5 factors which have been derived from the given ratios. The results of the model can also be used to identify the optimal combination of financial ratios to obtain a certain profit, but this application of the model requires the use of optimization algorithms.
mohsen Borzoozadeh Zavareh; Mohammad Moradi; abbas Nargesian
Abstract
Subject and Purpose of the Article: General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.Research ...
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Subject and Purpose of the Article: General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.Research Method: This study has adopted the qualitative approach and the required data have been collected trough library research and field study. First, the academic literature and regulations are collected and analyzed, and then, the opinions of a focus group on the analysis are synthesized. The theme analysis method has been used to analyze the data.Research Findings: After analyzing the data, 94 initial codes were identified for improving the current situation of the General Treasury Administration's financial management, 50 codes in the rules and regulations section and 44 codes in the processes section. These codes were eventually categorized into six dimensions: budget management (12 codes), public resource management (11 codes), bank account management (13 codes), cost management (14 codes), accounting management, and finance reporting (11 codes), audit management and financial supervision (17 codes).Conclusion, Originality and its Contribution to the Knowledge: The General Treasury Administration has a key role in improving the financial management of the government in the public sector. The proposed framework of this research is the first tool for improving the current state and can help policy-makers in this center.
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
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.
narjes ghazimoradi
Volume 2, Issue 2 , October 2016, , Pages 15-24
Abstract
This study investigates practical impediments to perform accrual accounting at universities and higher education institutions. According to article 49 of forth development plan and second section of article 20 of five development plan, universities and higher education institutions are exempted from ...
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This study investigates practical impediments to perform accrual accounting at universities and higher education institutions. According to article 49 of forth development plan and second section of article 20 of five development plan, universities and higher education institutions are exempted from all regulations including public audit act, civil services and so on. They follow trading and financial bylaw, approved by selves board of trustees. According to article 54 of trading and financial bylaw approved in 2004 and article 41 approved in 2012, all universities must implement accrual accounting up to 2013. However this is not realized because of different reasons. This study investigates practical impediments of a accrual accounting at universities as scientific centers with searching in literature, 30 factors are recognized as practical impediments including three categories, prerequisite context, managers sponsors and personnels familiarities and expert 160 questionnaires are to financial manager and experts. Finally 118 questionnaires are accepted. Binominal test and T-student test are used. Finding approved hypotheses and show 16 factors. Insufficient support by universities senior managers is recognized as most important practical impediment to perform accrual accounting. prerequisite context and personnel train are second and third practical impediments.
narges sarlak; ali mohammad Ghanbari; zohre moharreri
Volume 2, Issue 1 , February 2016, , Pages 17-30
Abstract
The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head ...
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The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head management. Findings of the study indicate that because of personal and medicine expenses, cost of the services in Izadi Hospital is more than Hazrat Zahra center. Moreover the cost of per unit of major services (including: caesarean, natural childbirth and painless delivery) in both centers is more than the approved tariffs of Izadi’s Health Ministry.
Reza Jamei; Faezeh Rezaei Yamin
Volume 1, Issue 2 , September 2015, , Pages 19-30
Abstract
Improving the productivity of labor in organizations is one of the characteristic of modern advanced societies. Given the importance of human resources in the success of modern organizations, this study aims to examine the relationship between labor productivity in the State Tax has been made. The population ...
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Improving the productivity of labor in organizations is one of the characteristic of modern advanced societies. Given the importance of human resources in the success of modern organizations, this study aims to examine the relationship between labor productivity in the State Tax has been made. The population of this research includes the total amount of tax within the companies (legal entities) during the years 1385 to 1392 that have been activated. In order to gather information, library research and questionnaires methods were used. The research method is descriptive correlation and the target is applied in order to investigate the hypotheses used in this research, the Prison Correlation and Regression test has been used. The results of the study show that among the factors of job satisfaction, job security, job quality, employee empowerment, improve staff training and career assessment and taxation task is a meaningful relationship. The data was analyzed using path analysis, a conceptual model has very good fit. The results of this research will help managers and executives in the organization's tax to improve the productivity of human resources.
saeed bazrafshan; Ahmad Khodamipour
Volume 3, Issue 2 , September 2017, , Pages 19-30
Abstract
The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related ...
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The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related data are extracted from internal reports of Plan and Budget Organization (PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization (BPO) of Iran. The results showed relation between TBC and budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC.
Ahmad Pifeh; Hamid Zarei; Hossein Jaafari Jam
Volume 3, Issue 1 , March 2017, , Pages 21-36
Abstract
Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate ...
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Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate to national economic culture.
Current paper addresses the shortcoming by using data from Hofstede's research and OECD database to test the relation between cultural dimensions and budgeting procedure. Present study is fundamental and classified as semi-experimental with regression approach. Public sector budgeting procedures are classified regarding to the extent to which the legislative body controls public sector expenditures (Legislative “Power of the Purse”), and also the extent to which the budgets are transparent to both the legislature and the individuals (Budget Transparency).
The followings has been achieved: Hofstede's Power of distance index has a negative relation with Legislative Power of the Purse measure while Individualism, Masculinity and Uncertainty Avoidance indices are remarkably and positively related to; Individualism and Masculinity indices are significantly and positively related to Budgeting Transparency. There is a significant relationship between Hofstede's national culture and public sector budgeting.
