tayebeh jamshidi; Gholamreza Soleimani Amiri
Abstract
The question that is raised today in the field of implementation of operational budgeting is "What requirements and needs should be considered in order to fully and properly implement operational budgeting by government organizations?" This research seeks to identify a model to explain the key and effective ...
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The question that is raised today in the field of implementation of operational budgeting is "What requirements and needs should be considered in order to fully and properly implement operational budgeting by government organizations?" This research seeks to identify a model to explain the key and effective factors of operational budgeting in the public sector, and the key factors extracted to identify a suitable model through Delphi research are submitted to experts and after obtaining consensus as the ideal model of the budget system. Operational planning should be introduced.This research has a qualitative approach and multi-grounded theory method was used as a research method. The method of data collection, library studies and in-depth and open interviews with 15 experienced university professors and activists and managers of public sector organizations through targeted sampling is discussed until the saturation point is reached. The validity of the research was confirmed by the interviewees and experts. Reliability was also obtained using the retest method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding. Data analysis showed that political, functional, and organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors were identified as organizational and national strategies and consequences as the consequences of effective factors in operational budgeting in the public sector.
MalekMohammad Gholami; Hosein Fakhari; Esfandiyar Malekiyan
Abstract
Abstract Since the introduction of accounting standards in the public sector in Iran since the beginning of 1394, the question of what factors can influence the utilization of public accounting standards is a matter of considerable controversy. Accordingly, the present study seeks to investigate the ...
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Abstract Since the introduction of accounting standards in the public sector in Iran since the beginning of 1394, the question of what factors can influence the utilization of public accounting standards is a matter of considerable controversy. Accordingly, the present study seeks to investigate the factors affecting the implementation of public sector accounting standards, which includes organizational features and management features, in the reporting units of the country. For this purpose, a questionnaire was prepared and distributed among 448 students and government directors and public sector institutions. The results of the research show that among the organizational characteristics of the reporter, only the variables of the existence of the accounting information system and the type of recruitment of financial personnel, and among the characteristics of the manager's unit of the reporter, the manager's previous position variables, and the manager's political communication affect the implementation of public accounting standards, and other variables There is no significant effect on the implementation of public sector accounting standards. These findings can be useful for planning and designing appropriate strategies for public sector reporter units to implement public sector accounting standards.
reza nematikoshteli; mohammad bagher Mohammadzadeh Moghaddam; Hsti Jafari
Abstract
Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving ...
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Subject and Purpose of the Article: Self-efficacy refers to the auditor's belief in individual competencies that enable the auditor to have more control over existing situations, thereby improving professional performance and judgment. Therefore, the auditor's self-efficacy can be affected by problem-solving styles. For this purpose, in this research, the effect of problem-solving styles on the self-efficacy of auditors of the Court of Audit of Iran has been investigated.Research Method: The descriptive survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 406 auditors of the Court of Audit who were selected by simple random sampling.Research Findings: The results show that problem-solving styles have a significant effect on the self-efficacy of auditors of the Court of Audit. Thus, creative styles, confidence, trends, failure, avoidance, and avoiding have the greatest impact on the auditor's self-efficacy, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their problem-solving styles, thus improving the quality of auditing by improving the individual self-efficacy. Therefore, the results of this study can incorporate the Concepts of Cassidy's Cognitive and Behavioral Theory into behavioral research texts in governmental auditing.
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
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,
Roghieh Taghipoor Kazemi; Mohsen Mohammedan Saravi
Volume 2, Issue 2 , October 2016, , Pages 47-54
Abstract
The aim of this study is the survey and evaluation performance of department of supervision on the comptrollers of Ministry of Economic Affairs and Finance based on the Organizational Excellence Model of Malcolm Baldrige. In this study, used a standard questionnaire based on the Malcolm Baldrige ...
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The aim of this study is the survey and evaluation performance of department of supervision on the comptrollers of Ministry of Economic Affairs and Finance based on the Organizational Excellence Model of Malcolm Baldrige. In this study, used a standard questionnaire based on the Malcolm Baldrige model to evaluated staff performance of department of Ministry of Economic Affairs and Finance. To do this study was used of Organizational Excellence Model questionnaire of Baldrige. In the questionnaire, 29 specific questions are designed regarding performance evaluation of each area that among the studied samples were distributed which includes 110 of the based comptrollers in Tehran . The results of the collected questionnaire has shown that the performance of department of supervision on the comptrollers is appropriate based on the model of organizational excellence of Baldrige. The results of the ranking of the variables has shown the emphasis on the areas of leadership, management and less emphasis on the areas of customer orientation is evident. Therefore, based on the obtained results can be suggested the use of the Malcolm Baldrige model in evaluating the performance of other government agencies.
mehdi Fazeli; aziz gord; kaveh parandin
Volume 1, Issue 1 , September 2014, , Pages 53-64
Abstract
Tax incomes are considered as the only source for providing finances of public expenses in each country and Consequently, taxation system is considered as a very important and influential part of the economic activities. In this study the effect of an healthy administrative system health on obedience ...
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Tax incomes are considered as the only source for providing finances of public expenses in each country and Consequently, taxation system is considered as a very important and influential part of the economic activities. In this study the effect of an healthy administrative system health on obedience of taxpayers at Thehran’s Southern general bureau of Tax Affairs has been studied. The population sample includes all managers, deputies and personnel working in tax affairs and taxpayers at Thehran’s Southern general bureau of tax affairs. As final sample, 198 managers, deputies and personnel working in Tax Affairs and 388 taxpayers at the above bureau were randomly selected. All of them responded to a research based questionnairs and the data from this questionnairs were analyzed by a single T-test sample. The research is functional and descriptive. A main question and ten sub-questions were used to do the research. Findings indicated that the influence of administrative system health on tax submission taxpayers in tax office at south of Tehran was significantly positive
zohre hajiha; Karamat Amirtaheri
Volume 2, Issue 1 , February 2016, , Pages 53-58
Abstract
The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public ...
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The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public services. The method of this research is survey and we used from a standard questionnaire of Hans (2013) research and 60 persons of top managers and financial experts for investigating of the relation between accounting changes and value creation in public services in municipalities during the year 2015. The results show that accounting changes lead to stakeholder’s satisfaction and better evaluation of public services of municipalities. Therefore, we can conclude that the employment of accrual based accounting system in municipalities can result to generate to more comprehensive financial information for all groups of stakeholders and leads to improvement of quality of municipalitie’s public services and motivation creation by the effect of manager’s decision making of managers.
akbar aminimehr; Rezvan Hejazi; Ziaedin shahim pormehr
Volume 1, Issue 2 , September 2015, , Pages 55-66
Abstract
The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) ...
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The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) is applied. The population includes all financial employees of the Kharazmi University, who were examined by a simpler random sampling method. To collect data, a questionnaire containing 30 questions, was used. The descriptive statistics including: average, percentage and frequency were used. And the inferential statistical techniques such as Kolmogorov-smirnov test, X2 test, and also T-student test were used to determine the normality of the data. And the SPSS software was used to analyze the collected data. The finding indicates that accrual accounting promotes the public sector accountability. Results showed that accrual accounting has no significant effects on the transparency of reporting. Also the T-student test results showed that accrual accounting affects the cost of services in Kharazmi University. Finally, according to the respective literature and the results of the research, some strategies were presented to improve the situation, implementation of accrual according and accountability and in general research variables in universities affiliated to the Ministry Science, Research, and Technology.
Mahmood Lari dasht bayaz; Kamran ghaem maghami; A Maleki
Volume 3, Issue 1 , March 2017, , Pages 59-68
Abstract
The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using ...
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The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.
mohammadreza rabiee mandejin; saeed gholizadeh nargesie
Volume 3, Issue 2 , September 2017, , Pages 59-70
Abstract
The main objective of this research is to investigate the effect of empowerment through the level of motivation on the job performance of the Ministry of Economic Affairs and Finance. This research is applied in terms of applied and descriptive survey method. In order to carry out this research, standard ...
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The main objective of this research is to investigate the effect of empowerment through the level of motivation on the job performance of the Ministry of Economic Affairs and Finance. This research is applied in terms of applied and descriptive survey method. In order to carry out this research, standard questionnaires were prepared and distributed among a sample of the community. The general population in this research was all the executives and Assistant directors and financial managers of executive agencies of Tehran province. The questionnaires were distributed among a sample of 148 members of this society by simple random method. The collected data were analyzed using SPSS and Lisrel 808 software. The results of the research showed that empowerment of employees and their dimensions, which includes sense, competence and impact, improve the level of motivation, affecting the job performance of employees, but among the dimensions of empowerment, employee autonomy can not improve the level of motivation. Job performance of employees has a significant effect.
seyed hesam vaghfi; roya darabi
Volume 4, Issue 1 , March 2018, , Pages 59-72
Abstract
The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which ...
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The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which has always been one of the most controversial issues of accounting in professional contexts. The main purpose of the present research is to assess the existence of profit manipulation in financially helpless companies as well as the effect of the role of state ownership in modifying this relationship. To do this, based on the research variables, Benford’s law has examined the existence or absence of profit manipulation in helpless financial companies. The results of the hypothesis test based on the data of 648 years of the Stock Exchange Company from 1387 to 1395 indicate that the managers of financially helpless financial corporations are manipulating profits, and in fact, the profit figures in these companies do not follow Benfford’s law, and if the companies have government ownership There is no change in the company's non-compliance with Benford's law.
hamid reza ghasmi; abozar zahmatkesh; ali fayaz; mahbobe mortazavi
Abstract
Abstract The issue of the efficiency of companies is one of the important issues in the decision making of managers to implement strategic plans. The purpose of this research is to determine the role of government dependency in analyzing the efficiency and transparency of stock companies. The performance ...
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Abstract The issue of the efficiency of companies is one of the important issues in the decision making of managers to implement strategic plans. The purpose of this research is to determine the role of government dependency in analyzing the efficiency and transparency of stock companies. The performance score of the companies was calculated based on the data envelopment analysis method, and to calculate the quality of accruals and transparency of earnings, the Kotari model and Bart's model were calculated and regression model was used to test the hypotheses. For this purpose, the stock exchanges of Iran were investigated and 96 companies were selected as statistical sample during 2011-2016. The results of this study show that there is a significant relationship between company efficiency and profit transparency as well as between company performance and accruals quality in using state-of-the-art multi-regression method. Keywords: government dependency, company performance, accrual quality, transparency of profit
Mojdeh Kadkhodaee Elyadarani; Banimahd Bahman
Abstract
Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal ...
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Subject and purpose of the paper: Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal whistle-blowing.Research method: In the present research, 250 questionnaires were randomly distributed among internal auditors in state-owned banks. 219 questionnaires were used for analysis. The tools used in this study include the moods Questionnaire and the whistle-blowing Questionnaire. Also, the structural equation model and the Standardized root mean square residual (SRMR) have been used to evaluate the relationship between the variables of this study.Research findings: results show that both positive and negative aspects of internal auditor’s moods have a significant and positive effect on their judgment and decision making to whistle-blowing. Evidence also shows that the gender of the internal auditor is an important variable in whistle-blowing within the organization and can increase the effectiveness of the relationship between moods and whistle-blowing.Conclusion, originality and its contribution to the knowledge: Thus, based on the findings of this study, policy makers and regulatory bodies of the internal audit profession should provide the necessary mechanisms to support the whistle-blowing and reporting the fraud by internal auditors and pay special attention to the whistle-blowing issue.
Vahid Amin; Khosro Faghani Makrani; ali zabihi
Volume 4, Issue 2 , September 2018, , Pages 75-92
Abstract
The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of ...
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The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of moderating the concentration of government ownership on this relationship is examined. In this research, 93 companies listed in Tehran Stock Exchange during the years 2010 to 2016 (651 firm-years) were investigated. To measure corporate sustainability, the KLD Index has been used in five dimensions: social, environmental, governance, ethics, and economics. The findings of the research showed that the government firms (concentration of government ownership) has a significant positive relationship with the environmental, governance, ethical, economic, and overall corporate governance performance. There was no significant relationship between the concentration of government ownership and the social dimension of sustainability. In addition, the results showed that corporate sustainability performance has a significant positive effect on the market value of firms. But the government firms (concentration of government ownership) did not have significantly affect the relationship between corporate sustainability performance and market value.
jafar zarin; babak jamshidinavid; Mehrdad Ghanbari; Afshin Baghfalaki
Abstract
Subject and Objective: The advancement of technology has accelerated the economy, and increasing competition from companies has limited profitability and increased the likelihood of bankruptcy. The purpose of this study is to develop a model for predicting bankruptcy of state-owned companies in which ...
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Subject and Objective: The advancement of technology has accelerated the economy, and increasing competition from companies has limited profitability and increased the likelihood of bankruptcy. The purpose of this study is to develop a model for predicting bankruptcy of state-owned companies in which non-factors Use macroeconomic, managerial, and political finance. Research Method: This research is of applied type. The statistical sample of the study includes 75 bankrupt and non-bankrupt government companies in the period 2019-2010.By exploratory factor analysis, 44 variables that had impact on bankruptcy were selected and by confirmatory factor analysis, a questionnaire was sent to the experts Research Findings: By reviewing the questionnaires and regression analysis of the variables, the best output with 8 variables was selected as the research model. Conclusion, originality and its Contribution to the knowledge: The research model, which relies on financial, economic, managerial and political variables, identified 92.4% of bankrupt state-owned companies and 86% of non-bankrupt state-owned companies.
reza nematikoshteli
Abstract
Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. ...
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Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.
mahmoud bani; khosro faghani makrani; ali zabihi
Abstract
This research provides evidence of the ethical components that affect audit quality. In order to maintain their professional credibility, auditors seek to increase the quality of auditing. The existence of ethical behavior and the identification of its components is essential for the audit profession ...
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This research provides evidence of the ethical components that affect audit quality. In order to maintain their professional credibility, auditors seek to increase the quality of auditing. The existence of ethical behavior and the identification of its components is essential for the audit profession and is a fundamental need to gain the trust of users of audit services. The main purpose of the present research is to investigate the impact of professional commitment and ethical ideology on audit quality with the mediating role of ethical behavior of auditors of Governmental firms working in audit organization. The present study is applied in terms of purpose and descriptive-survey and correlational in terms of data collection. The statistical population of this research is all auditors of Governmental firms working in audit organization. In order to achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The research findings show that professional commitment and ethical ideology have a positive and significant effect on audit quality and ethical behavior, and the mediating role of ethical behavior of state-owned auditors is also confirmed.
mahsa ghasemi; Rezvan Hejazi; Azadeh Maddahi
Abstract
Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of ...
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Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of performance audit scope in Iran, the method of qualitative research and grounded theory is used. Research Findings: According to the results of the research, legal requirements, need to be accountable, independence of performance auditing, clear vision and goals, financial resources, professional standards, quality and availability of information, performance criteria, Cooperation of the auditee, audit manager, implementation team, team work and in-service training are the factors affecting the implementation of operational auditing. Implementation of this model will lead to accountability, improve corporate governance and performance, efficiency, economy, effectiveness, customer satisfaction and planning. Conclusion, Originality and its Contribution to the Knowledge: Due to the infancy of performance auditing in Iran and characteristics of governmental companies, the proposed model is more applicable and implemented compared to similar research. It is also the first study in Iran to provide a model for performance auditing in projects.
Farshid Ahmadi Farsani; Shokrollah Khajavi
Abstract
Subject and Purpose of the Article: The audit quality of the Auditors of the Supreme Audit Court is of particular importance and its enhancement will improve the performance of the government. Recourse to non-professional affairs is one of the most common ways to deal with time budget pressure in auditing. ...
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Subject and Purpose of the Article: The audit quality of the Auditors of the Supreme Audit Court is of particular importance and its enhancement will improve the performance of the government. Recourse to non-professional affairs is one of the most common ways to deal with time budget pressure in auditing. These behaviors and trends that are the result of time budget pressure directly or indirectly affect the quality of audit work. Auditors use different methods to improve their performance under time budget pressure. The present study describes a bias in performance motivation that auditors use to improve their performance.Research Method: This research is a survey type and the research tool is a questionnaire. The tested sample includes 380 auditors of the Court of Audit who with different experiences evaluated the effectiveness of the client's internal control system as one of the auditing steps under high and low time budget pressure.Research Findings: The results showed that increasing the time pressure on auditors for using the motivation assessment leads to an increase in performance, and an auditor's experience also has a direct relation with this trend. The results show that less experienced auditors, under high time budget pressure, have reported negative information about controls as less relevant.Conclusion, Originality and its Contribution to the Knowledge: The results highlight the importance of employing experienced auditors under high time budget pressures to reduce the effects of using performance motivation assessments.
Laleh Enayat-Sarkhosh; gholamreza farsadamanollahi
Abstract
Subject and purpose: The main purpose of this research is to explain and investigate the factors affecting activity-based costing in the treatment sector, emphasizing the role of human resources.Research method: This research is applied in terms of purpose and survey in terms of execution type. In this ...
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Subject and purpose: The main purpose of this research is to explain and investigate the factors affecting activity-based costing in the treatment sector, emphasizing the role of human resources.Research method: This research is applied in terms of purpose and survey in terms of execution type. In this research, two documentary methods, Delphi, have been used to collect information. The statistical population of this research was collected with the cooperation of 18 financial management and costing experts. First, by reviewing the literature related to activity-based costing and an expert-oriented questionnaire, the selection of effective criteria has been made. In order to compare the evaluation criteria, experts were used to prioritize and rank the components, and to analyze the findings, TOPSIS and Fuzzy Delphi decision-making methods were used. Pairwise comparisons obtained from the questionnaire were entered into the Expert Choice software and their weights were calculated using the calculations performed in the hierarchical analysis process. This research was conducted in the period of 1399-1400.Findings: According to the results of the fuzzy method, twelve criteria were identified and prioritized in order of importance, with the category "human power" ranking first, "cost structure" ranking second, and "value chain" ranking third among the effective factors. They achieved the rest of the criteria.
samaneh sadeghi askari; Gholamreza Soleimany Amiri; Mohammadreza Amini
Abstract
The limited financial resources and facilities of state-owned banks have necessitated the need to evaluate performance in order to plan for increased efficiency and productivity. The purpose of this paper is to present a new approach to evaluate the performance of Maskan bank branches using a hybrid ...
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The limited financial resources and facilities of state-owned banks have necessitated the need to evaluate performance in order to plan for increased efficiency and productivity. The purpose of this paper is to present a new approach to evaluate the performance of Maskan bank branches using a hybrid index based on multilayer data envelopment analysis. To this end, by reviewing the theoretical background, interviewing bank experts as well as the documentation available in the bank under study, 5 criteria (resources, facilities, banking services and profitability, cash flow and credit risk control) and 19 sub-criteria were defined and for the statistical population of this study ( 1255 Maskan Bank Branches) Operated in fiscal year 2016. Then, using Data Envelopment Analysis (DEA) model, a hybrid branch performance index was developed for the branches. The findings of this study, along with calculating the relative score of performance index, rank and clustering of Maskan Bank Branches, provided additional useful information such as weighting of performance criteria and sub-criteria for each Branch. By evaluating based on actual performance data, ratings of the branches can be undertaken, as well as weight analysis of these criteria and sub-criteria can provide an appropriate context for performance analysis, defining operational goals and distinct marketing strategies for each branch according to the degree of importance of the criteria and Sub-criteria d Provide the unit and ultimately the performance of the unit and the entire bank.
Mahdi Zare Bidoki; Habibollah Nakhaei; Ghodratollah Talebnia; Mahmoud Moeinadin
Abstract
Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and ...
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Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research Method: In first step, for the coherence and collection of experts' mental knowledge, by conducting library studies, various resources are prepared and the primary effective factors in sharing financial resources. Identified with the consensus of 12 experts (as the initial Delphi panel) was discussed. Then, the effective criteria in sharing financial resources were 130 criteria, which were classified into 10 factors. In the next step, to identify the mentioned effective factors using fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their effectiveness in the distribution of financial resources was investigated.Research Findings: 24 criteria were ranked using fuzzy technique, with the three criteria of "national and global registration of cultural, historical and natural movable artifacts", "number of global registered works" and "climate and territorial climate" as the most important criteria in sharing financial resources identified. Finally, using the weights specified in the FAHP stage, the resource sharing index of each provincial unit was determined and the formula for determining the share rate was presentedConclusion, Originality and its Contribution to the Knowledge: Providing a model using the most important factors of financial resources in the Ministry of Cultural Heritage, Handicrafts and Tourism using mathematical models, can be effective in budgeting effectiveness according to the macro-objectives of the country's planning system.
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.
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 ...
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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.
