Seyed Ali Musavi; Farzaneh Jafari; Elnaz Pakkhesal
Abstract
Subject and purpose of the article: The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on the decision of financial managers of a governmental ...
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Subject and purpose of the article: The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on the decision of financial managers of a governmental university in the optimal use of public financial resources.Research method: In this study, preliminary data were collected through a researcher-made questionnaire for managers' willingness to manage public financial resources (based on the Beleski et al. Questionnaire), and the Panas Emotions Questionnaire. 70 questionnaires were used for analysis. Also, multivariate regression and descriptive and non-parametric statistics have been used to analyze the results. In inferential analysis, Kolmogorov-Smirnov test and regression test have been performed to test the hypotheses.Research findings: The results show that both positive and negative aspects of financial managers' personal emotions have a significant impact on their decisions in the efficient and inefficient management of public financial resources. Evidence also suggests that education and work experience have a direct and significant impact on the efficient management of public financial resources and a significant and inverse impact on the inefficient management of public financial resources.Conclusion, originality and its contribution to the knowledge: Based on the findings of this study, the financial managers of public universities should, as an adaptation, select and implement appropriate strategies in the process of spending steps in order to prevent any waste of public financial resources.
mohsen hejazi; mohammad reza haji ghasemi; َA D
Abstract
The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial ...
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The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.
Heydar Mohammadzadeh Salteh; Alireza Leysi
Abstract
Future prediction has been one of the constant concerns of humankind. Today, with the advancement of knowledge it possible for humans to use the knowledge to design the path to the future of life. The present study is a descriptive-analytic view looking at the design of probable state spaces in the ...
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Future prediction has been one of the constant concerns of humankind. Today, with the advancement of knowledge it possible for humans to use the knowledge to design the path to the future of life. The present study is a descriptive-analytic view looking at the design of probable state spaces in the future of the public accounting profession. The purpose of this research, adapted from the views of academic professors, researchers and professionals in the profession, is to look at the future of accounting in the public sector. Finally, a general outline of the future of accounting in the public sector is drawn using the scenario analysis method. Invited people in the public sector, including university professors, researchers, financial assistants in 2018-2019, and 30 of them were selected by cluster, they exchanged views through the formation of specialized working groups, and the outcome of the workshops Based on cluster and scale analysis methods, there are 8 possible scenarios that outline the progression of the accounting profession in the public sector. The results of the research indicate that the pioneer of laws will have the most important and influential role in the future of the accounting profession in the public sector, which will increase the legal risks and responsibilities of accountants profession, the tendency to attract and employ individuals Specialist in the public sector will be responsible for responding to the use of modern technologies.
mehrzad alijani; Banimahd Bahman; hashem Nikoomaram
Abstract
Subject and Purpose of the Article: In this study, using simulated data of fractal time series (ARFIMA) in R software to investigate the new Hurst criterion to evaluate the efficiency of fractal markets in private and public companies has been researched. Research Method: This simulation is introduced ...
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Subject and Purpose of the Article: In this study, using simulated data of fractal time series (ARFIMA) in R software to investigate the new Hurst criterion to evaluate the efficiency of fractal markets in private and public companies has been researched. Research Method: This simulation is introduced using the assumed parameter dimension of the new measurement criterion by changing and optimizing the Hurst criterion by changing the focus index and the middle substitution instead of the mean, and by using the data simulation it is shown that The reason for the intrinsic characteristics of the middle and its independence from severe data fluctuations is more accurate and less deviation than the previous criterion in identifying the fractal dimensions of the market for all public and private companies. Research Findings: Finally, it has been observed that the new criterion in calculating market efficiency using the change in Hurst criterion is closer to the reality that we have already simulated and has less deviation. Conclusion, Originality and its Contribution to the Knowledge: In this study, it was shown that the variance of the Hurst R/S estimator using the mean index is higher than the variance of the corresponding estimator using the median index. As a result, the accuracy of the newly introduced estimator is higher than the previous computational methods.
Ghareibeh Esmailikia; Yunes Esmaili; Mohammad Oshani
Abstract
Subject and Purpose of the Article: With the onset of new public management, there is a major reform in the methods of universities financing across the countries of the world, These reforms vary between different economic and social conditions. In our country, a Resistance economy is an effective ...
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Subject and Purpose of the Article: With the onset of new public management, there is a major reform in the methods of universities financing across the countries of the world, These reforms vary between different economic and social conditions. In our country, a Resistance economy is an effective economic model that guarantees the country's progress under current sanctions. Accordingly, the purpose of the present study is to Investigating the methods of public universities financing with a resistance economy approach. Research Method: Through the distribution of a researcher-made questionnaire in 2018, the viewpoints of public universities financial staff in the west of the country were collected. Then by using the ANP method, three main financing methods and their sub-criteria of each of them were examined in terms of coordination with the resistance economy approach. Research Findings: The use of internal resources was the first priority of universities in financing with Resistance Economics approach, and sub-criteria, renting laboratory equipment, attracting international students and using sukuk-waqf were the most important in all three methods, respectively. Conclusion, Originality and its Contribution to the Knowledge: The results of this study can be useful for public universities to planning for the optimal use of internal resources and Identify the potential ability to provide more services. It also highlights the Necessity of universities paying attention to capital and debt market capacity for innovative financing with a Resistance Economy approach.
mohammad vahdani; abouzar zahmatkesh
Abstract
The aim of this research is to investigate the effect of the conflict management style (cooperation, dominance and avoidance) and the stress factor of the role ambiguity on exhaustion of public accountants (at the expert level). The study population consisted of all public sector accounting (at the expert ...
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The aim of this research is to investigate the effect of the conflict management style (cooperation, dominance and avoidance) and the stress factor of the role ambiguity on exhaustion of public accountants (at the expert level). The study population consisted of all public sector accounting (at the expert level) Including governmental agencies, municipalities and organizations subset of the judiciary, such as Document Registration Office, etc. in the whole country.. The required data through questionnaires electronically collected and 390 of the Public Sector Accounting as statistical samples have to be answered. The Smart PLS 3 software has been use used to analyze the data. The results show that the stress factor of ambiguity has a positive and significant effect on the exhaustion of public accountants. The collaborative style has a negative and significant relationship with job exhaustion and, despite the mediating role, the role of the ambiguity role continues to be negative and sympathetic. Avoidance management style has a positive and significant relationship with job exhaustion of public sector accountants, while role ambiguity had a positive and meaningful effect on the relationship. But the avoidance style through ambiguity does not play a long-term impact on the job exhaustion of public accountants.
iman karnama; iman dadashi; mahmood yahyazadefar; hamid reza gholamnia roshan
Abstract
Subject and Purpose of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect ...
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Subject and Purpose of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect of governance privilege on the financial indiscipline of selected ministries. Research Method: Theoretical foundations and research background of relevant domestic and international principles and standards were examined and presented in the form of four components of transparency, responsiveness, efficiency, effectiveness and openness, and by analyzing the relevant indicators of each component. Research Findings: Based on the analysis of the opinions provided by the experts, the generality of the proposed model model consisting of 4 components and 110 related indicators was confirmed. By analyzing the relevant reports, it was found that the two components of accountability and efficiency and effectiveness have caused a significant reduction in financial indiscipline in the studied devices. Conclusion, Originality and its Contribution to the Knowledge: The research model, considering the scope of the indicators, can be used as a basis for establishing appropriate governance in the public sector and assessing its status, which leads to a more effective use of public funds.
AmirHadi Manavi Moghadam; Mohammad Hossein Ghaemi; Keyhan Maham
Abstract
Subject and Purpose of the Article: Examining and scrutinizing the exams of the previous periods leads to gaining proper knowledge of the topics, number and combination of questions from different topics, their frequency and repetition. The present study examines, classifies and analyzes the four main ...
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Subject and Purpose of the Article: Examining and scrutinizing the exams of the previous periods leads to gaining proper knowledge of the topics, number and combination of questions from different topics, their frequency and repetition. The present study examines, classifies and analyzes the four main sections of the exam during the years 2002 to 2019.Research Method: In this research, content analysis method has been used to examine the topics and subjects raised in the exam.Research Findings: The results show that the most important issues in question in the accounting sector are standards 18, 2, 11, 16 and 20; In the auditing department, sections 599-500, 299-200, 399-300 and 799-700; standards 315, 530, 520, 705, 200, 240 and 600; In the section on tax law, the law on direct taxes (exemptions, eligible costs, depreciation and income tax for legal entities); VAT Law (Exemptions, Duties and Duties of Taxpayers); In the section of other laws, commercial law (board of directors, general assemblies and changes in the company's capital); and the general accounting law of the country (miscellaneous regulations, government property, expenses and other payments).Conclusion, Originality and its Contribution to the Knowledge: In order to increase the effectiveness of the exam and its standardization, the exam should be updated using the content analyzes performed in this research and the identified improvement opportunities.
fatemeh dadmand; alireza pooya
Abstract
AbstractSubject and Purpose of the Article: The present study aimed to investigate the budgeting of schools by considering the condition of school equipment and buildings under different scenarios of the number of students.Research Method: System dynamics approach is considered to study this system. ...
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AbstractSubject and Purpose of the Article: The present study aimed to investigate the budgeting of schools by considering the condition of school equipment and buildings under different scenarios of the number of students.Research Method: System dynamics approach is considered to study this system. Diagrams of Cause and effect and stock and flow are drawn and after validating the model, different scenarios have been applied and the results have been examined.Research Findings: 50% of the equipment and buildings of these schools are in poor condition, but since the current budget of the schools is allocated based on the number of registrations; only in scenario the trend of rising, a budget will be given to the schools for the modernization of the equipment.Conclusion, Originality and its Contribution to the Knowledge: Budgeting method based on the number of registrations alone cannot meet the needs of the schools, but also the equipment status must also be considered in the awarding of budgets. Results of analysis two policy of new construction and maintenance of equipment in all three scenarios indicate improved Facility Condition Index (FCI).
Mohammadreza Mehrabanpour; Hosein Alipour Landi
Abstract
Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, ...
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Subject and Purpose of the Article: The purpose of this study is to presentation of performance auditing model in Iranian public sector organizations.In the present study, an attempt has been made to go beyond the components of performance auditing, including economic efficiency, efficiency and effectiveness, and to explain and quantify them, and to examine the principle of performance auditing along with the requirements and factors involved in its implementation. The auditors achieved performance audits.Research Method: The present study is based on mixed approach and practical type with adopting a descriptive-survey research. Model dimensions, components and indicators identified with use of panel expert interview, questionnaire and fuzzy triangular Delphi.Research Findings: Results indicate that the model dimensions include: inefficiencies and dysfunctions of responsibility, nature of public sector environment and characteristics of service products, perceived usefulness, potential role conflicts, unintended consequences and critiques of performance auditing.Conclusion, Originality and its Contribution to the Knowledge: The need to pay attention to various dimensions affecting on performance auditing with respecting to environmental and inscribed factors and reviewing the conditions of the Iranian public sector can be basis for its effective implementation.
Governmental Accounting
Ahad Arefinahad; Dariush Gholamzade; Ahmad Vedadi
Abstract
Researches have shown that the training of human resources in banks based on integrated learning is considered a key factor for the success of banks. On the other hand, it is a way to improve the development of organizational effectiveness in order to elevate the future of such organizations. Considering ...
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Researches have shown that the training of human resources in banks based on integrated learning is considered a key factor for the success of banks. On the other hand, it is a way to improve the development of organizational effectiveness in order to elevate the future of such organizations. Considering the importance of the research topic, the purpose of this research is to investigate the effective factors of human resource training in banks. In the qualitative part, by reviewing literature and backgrounds, interviews with experts were identified based on theme analysis. In this regard, the components of the human resources training model in state banking based on integrated learning (understanding, planning and goal setting, training methods, optimal training design, training interactions, learning indicators for determining training goals, training applications, development of training models for human resources , optimization of training process, organizational agility and learning organization) were identified. The statistical population of 120 people includes managers of the banking industry. The number of samples was estimated to be 86 people. With the first and second order confirmatory factor analysis, Also, the coefficient of determination for the educational goals variable was calculated to be 0.906, which shows that 90.6% of the changes in the educational goals variable can be explained by human resource training. Finally, the results of the research showed that human resource training and integrated learning in state banks is a multifaceted and complex phenomenon, and a set of internal and external factors are effective in its emergence.
Hamid Bodaghi; Hamid Reza Rezaei; Mostafa Ghannad
Volume 2, Issue 2 , October 2016, , Pages 81-96
Abstract
The applied accounting basis for presenting accounting information affects public section’s reporting. As a result, appropriate accounting basis should be deployed in the public section. The present study aimed to assess the adversities which may occur during the process of accrual basis in accounting ...
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The applied accounting basis for presenting accounting information affects public section’s reporting. As a result, appropriate accounting basis should be deployed in the public section. The present study aimed to assess the adversities which may occur during the process of accrual basis in accounting of public section. Needed data was collected through a questionnaire distribution among the employed accountants and financial managers in public organizations of Khorassan Razavi. Binomial test was applied due to the non-normality of the research sample for testing the hypotheses. The achieved findings of hypotheses testing indicated that employed accountants and financial managers in public organizations regarded the followings as adversities ahead of executing accrual basis: paucity of rules and regulations based on supporting the execution of accrual accounting, lack of regulated standards of public accounting in Iran, cultural deficiencies in asking and giving response. The current study intended to investigated adversities and obstacles which may occur when applying accrual basis in public organizations. Removing these difficulties could facilitate and modify accounting basis in the public section.
Hossein Khoshnoud Khankahdani; kaveh parandin
Volume 2, Issue 1 , February 2016, , Pages 83-92
Abstract
Activity Based Costing (ABC) is a method to illustrate cost of products and has capability to provide non-financial information to improve efficiency of organizations. The purpose of this study was to estimate the cost of radiology services provided in the year 1391 ABC method and with different cost-sharing ...
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Activity Based Costing (ABC) is a method to illustrate cost of products and has capability to provide non-financial information to improve efficiency of organizations. The purpose of this study was to estimate the cost of radiology services provided in the year 1391 ABC method and with different cost-sharing approach to determine the deviation of the cost of the tariff is approved. The study was cross-sectional and retrospective study that applied research, the researcher to examine and calculate the cost of stamp service in 1077 in the form of 19 different types of imaging in the radiology department of a hospital in Shiraz ordibehesht and the year 1391 has committed, data needed research through reports, forms design, interviews with the officials and the staff of the hospital and hospital centers were collected by direct observation of activities, the Radiology services department cost of using activity-based costing approach to cost allocation is done the approach of Simultaneous Equations and Direct approach between activity centers. To test the hypothesis of this study is to test and Man-Whitney and Wilcoxon tests were used Spss 19 software. The results of this study show that 95% of the difference between the cost of the services delivered by the different approaches adopted by sharing costs and tariffs there.
D. Moeiniyan; zahra pourzamani
Volume 3, Issue 2 , September 2017, , Pages 93-104
Abstract
Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in ...
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Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations.
This study aimed to match the qualitative characteristics of financial reporting in medical universities across the country in terms of providing information to the accounting standards in public sector.
The population composed 104 financial executives and fund of medical universities and experts of Ministry of Health. The data collected through questionnaires and then were analyzed through Excel and SPSS software. Statistical methods used including Kolmogrov-Smirnov test for normality survey data, Spearman correlation coefficient to analyze the relationship between variables and the mean population test and binomial test is to check the hypotheses.
The findings indicate that the qualitative characteristics of financial reporting information provided in medical universities are matched to the public sector accounting standards in terms of providing information.
parviz haghbin; keyhan azadi hir; mohammadreza pouralilakelayh; mahmoud samadi Largani
Abstract
Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: ...
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Subject and purpose of the article: Activities such as auditing require judgment that is more influenced by individual values and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality. Research method: The final sample used for this study included390 questionnaires (332 males, 58 females) collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics wereanalysis of the data, from the inferential tests of Kolmograph-Smirnov correction in order to check the all-distribution of the two communities or to check the fit of the distribution; Spearman test was analyzed using SPSS25 software to examine the correlation between audit variables and stress in two groups of men and women, as well as linear regression to examine the effect of gender on the relationship between stress and audit quality.Research findings: The results of data analysis showed that stress has a decreasing role on audit quality. The results also showed that while there is a significant difference between job stress and audit quality of male and female auditors, the gender adjusting variable also plays a decreasing role on the relationship between job stress and audit quality. In addition, it was found that the negative impact of job stress on women on audit quality is greater than men.Conclusion, originality and its contribution to the knowledge: The results of this study can help identify individual factors affecting the judgment and interpretation of auditors and in addition to developing behavioral accounting literature to explain ways to increase the quality and judgment of the decision.
GHaribeh esmaeeli kia
Volume 4, Issue 2 , September 2018, , Pages 115-134
Abstract
New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate ...
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New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate the establishment of the audit committee in Irans public sector using a mix (Qualitative-Quantitative) method. In the Qualitative section, by analyzing the views of 14 experts in two rounds of Delphi and in the Quantitative section by using Opinions of two groups profession (n=248) and academy (n=96) the findings showed that: The establishment of the audit committee will enhance the financial and operational accountability of the public sector, the establishment of this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, academics Compared with members of the profession, have more strongly agreed to benefits and challenges of establishment and characteristics of the committee members. The results, while confirming the value creation of the audit committee in the environmental conditions of the iran public sector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully
Alireza Kian; Mohsen Faghih; Mozhgan Amiri
Abstract
Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading. This capability is referred to as readability in the theoretical foundations of the last decade. The readability of financial ...
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Subject and Purpose of the Article: One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading. This capability is referred to as readability in the theoretical foundations of the last decade. The readability of financial reports is one of the important factors influencing investors' decisions. On the other hand, conservatism in financial reporting has a historical role in the selection and application of accounting principles and practices and may affect the readability of financial reports. Therefore, this study seeks to study the relationship between conditional and unconditional working environment with financial reporting readability. Research Method: The data of 59 companies during the years 2012 to 2019 were tested by combined data analysis method. Research Findings: The results of the hypothesis testing showed that conditional and unconditional conservatism have a negative and significant relationship with financial reporting readiness which effect of conditional conservatism has been greater. Conclusion, Originality and its Contribution to the Knowledge: The results of this study double the need to pay attention to the concept of conservatism and the ability to understand financial reports in the public sector.
Mohammadreza Hajighasemi; mahdiye ajdari; fereshteh Shafei Nadery
Abstract
Objectives: This study, establish the operational budgeting system in the public section with the Time Driven Activity-Based Costing infrastructure to present time driven activity based budgeting in Neonatal Intensive Care Unite Ward of Shahid Sadoughi Hospital in Yazd.Method: This research is a descriptive-analytical ...
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Objectives: This study, establish the operational budgeting system in the public section with the Time Driven Activity-Based Costing infrastructure to present time driven activity based budgeting in Neonatal Intensive Care Unite Ward of Shahid Sadoughi Hospital in Yazd.Method: This research is a descriptive-analytical research that has presented a cross-sectional research model. In order to collect financial data, to review accounting and budget documents, to collect operational data from hospital information system to determine cost allocation, identifying activities and their standard time from semi-structured interview.Findings: In addition to measuring the amount and cost of unused capacity in each of the cost chapters, this research showed a 20.35% allocated total of current budget in unused capacity cost.Conclusion, originality and its addition to knowledge: Time Driven Activity-Based Budgeting is a high-precision, standard and practical model that provides a suitable model for operational budgeting in the public section to make optimal use of resources.
Jafar babajani; javad dostjabbaryan
Abstract
Subject and Purpose of the Article: The audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system, performance audit uses novel methods to evaluate performance, effectiveness, ...
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Subject and Purpose of the Article: The audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system, performance audit uses novel methods to evaluate performance, effectiveness, and economic gain of public and practical financial sources of executive systems in order to prove effective in evaluation of different types and levels of public accountability. Realization of this requires presence of the factors affecting establishment of this audit system, which has been identified in another study. Research Method: In this work, the current status of the factors affecting establishment of performance audit system has been evaluated using the Triple Branch Model. 100 members of the Court of Auditors, auditors and experts of Ministry of Economy and Finance, senior managers and supervisors of operational audit of the Audit Office and presidents of Internal Audit Group of Tehran Municipality took part in the study. Research Findings: Results of testing the study’s questions conducted by reputable statistical methods reveal that in current conditions none of the structural, behavioral, and contextual factors are suitable for establishing the performance audit system. Conclusion, Originality and its Contribution to the Knowledge: The results from this study suggest that the current status of none of factors affecting the installation of performance auditing system are currently suitable for establishing this system. Therefore, special attention must be paid to improving these factors to establish the performance auditing system in the country.
farhad fazilat; shadi shahverdiani; hashem vali pour
Abstract
Subject and Purpose of the Article: Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments. Therefore, in the present study, the effect of social responsibility on the relationship ...
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Subject and Purpose of the Article: Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments. Therefore, in the present study, the effect of social responsibility on the relationship between investment and performance in state-owned Enterprises was investigated.Research Method: In this research, 125 companies from the listed companies in the stock exchange including 31 public companies were selected as the research sample and the effect of social responsibility on the relationship between the mentioned variables during the period 2013-2019 was tested. To test the hypotheses, regression analysis by panel data method has been used.Research Findings: The results show that in general, social responsibility has a moderating effect on the relationship between investment and corporate performance. However, this effect is less common in state-owned enterprises due to lower levels of agency problems.Conclusion, Originality and its Contribution to the Knowledge: Considering that the negative effect of social responsibilities on performance in state-owned enterprises is less, the government can achieve social development goals by investing in this sector.
Hossein Nourani; Ismail Akhlaqi Yazdi Nejad
Abstract
Subject and Purpose of the Article: The main goal of this research is to provide a model to solve the challenges and bottlenecks of accounting standards of the public sector by using Grand theory. Research Method: The statistical population of the research includes the members of accounting faculty of ...
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Subject and Purpose of the Article: The main goal of this research is to provide a model to solve the challenges and bottlenecks of accounting standards of the public sector by using Grand theory. Research Method: The statistical population of the research includes the members of accounting faculty of universities, financial managers and accountants of executive bodies, official accountants and working auditors, and personnel of the State Court of Accounts and the General Inspection Organization. Sampling has been done with the available method, starting with the snowball method. Data saturation was achieved in 18 interviews.Research Findings: The findings of the research indicate that the influencing factors in thirteen dimensions, including legal challenges and limitations, administrative and operational processes, accountability, organizational efficiency and productivity, manpower training, organizational challenges, consolidated financial statements in the government, human resources, political, strategy organization, acceptance of international standards, users' decision-making and managerial barriers, and experts agree on the factors proposed by this research to design and explain the model of providing a model for solving the challenges and bottlenecks of the accounting standards of the public sector of Iran. Conclusion, originality and Contribution to knowledge: The results of the research can be used in strategic financial reporting decisions to increase the efficiency of the capital market and remove some of the barriers to foreign investment, formulate financial reporting standards, facilitate the implementation of accounting and other reporting standards.
seyednader mousavi; keyhan azadi; Mohammad Reza Watanparast
Abstract
This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond ...
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This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond model in the three dimensions of planning, cost analysis and performance management. The present research is practical and descriptive and in order to obtain an answer to the research questions, the required information has been collected through interviews and questionnaires. The statistical sample of the research, according to the subject and objectives of the research, includes academic experts and experts from organizations in charge of implementing the performance-based budgeting system. Research data were analyzed using coding method in Atlas.T software and TOPSIS technique..The Results of Using This Technique Showed an Interesting Result that among the 32 Challenges Studied, The Challenges Related to The Macro-Economic Environment of The Country and Those Related to Country's Economic and Policy-Making Instability, Were More Important than the Challenges specifically Related to The Country's Road Construction Sector Itself in Establishing Performance-Based Budgeting System.
Monire shahsavand; Mohammadhosein ghaemi
Abstract
Subject and Purpose: In the justice reform document, the presence of errors in expert opinions is one of the reasons for the incorrectness of some votes and judicial decisions, and the design of standard worksheets for the expert process is presented as a solution to reduce this error. Considering the ...
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Subject and Purpose: In the justice reform document, the presence of errors in expert opinions is one of the reasons for the incorrectness of some votes and judicial decisions, and the design of standard worksheets for the expert process is presented as a solution to reduce this error. Considering the consequences of bankruptcy and the important role of accounting experts in proving it, this research was done with the aim of providing a suitable structure for the expert report in the field of bankruptcy.Research method: first by studying the conceptual foundations, different legal viewpoints on the issue of bankruptcy and the components of the expert report were collected and then, by implementing the fuzzy delphi method in 2022 and using a questionnaire, the opinions of 49 qualified elites in this field were collected. Research findings:the results of the research indicated that according to the fact that jurists have different views on bankruptcy and the adoption of each of these views by the judge is effective on the actions of the expert witness and the results of the expert; it is necessary for the judge to specify in the writ of expert's opinion whether his view is in accordance with "cash-flow insolvency" or "balance sheet insolvency" and expert witnesses should declare their opinion according to the specified precedent.Conclusion, originality and its contribution to the knowledge: finally, with the consensus of the elites, the appropriate structure for the expert report consisting of 14 sections was presented.
Naseh Haidrian; Adel Fatemi; aziz gord
Volume 2, Issue 1 , February 2016, , Pages 93-102
Abstract
To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study ...
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To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3/67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated.
Mojtaba moradpoor; Abbasali Pooraghajan; mohammad mehdi abbasian
Abstract
Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring ...
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Subject and purpose of the article: Financial accelerators and their performance have always been one of the most important issues in organizations and companies.Resaerch method: This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring the performance of financial accelerators for Iranian state-owned banks. 21 categories of the desired model were extracted in the qualitative part using interviews with 19 experts, and in the quantitative part, the relationship between the categories was determined to achieve the model by relying on interpretive structural modeling (ISM).Research findings: were a five-level model that the most influential categories of this model were in the fifth level of company boom and bust and asymmetric information and the categories of market constraints, financial cost situation,financing echanism, financial performance forecast, short-term interest rate, friction Finance, net worth changes, insurance costs and credit channels in the first level of this model were the most influential variables of this model, other categories are also of the interface type.Conclusion, originality and its contribution to the knowledge: Governmental banks play an important role in the country's economy. Given the structure of state-owned banks in Iran, this research model can help improve the performance of these banks through financial accelerators.
