hoda majbori yazdi; Sh M; A T; N k
Volume 4, Issue 2 , September 2018, , Pages 135-154
Abstract
The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected ...
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The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected as the statistical population and 131 questionnaires were sent by Cochrane method and 120 questionnaires were used as the final sample after removal of unplanned questionnaires. Structural equations and PPL software were used for analytical analysis. The results show that accrual accounting has a significant effect on public sector accounting. Performance audit modifies the effect of accounting accrual on public sector accounting. The use of accrual accounting in the public sector increases the efficiency of reporting in this section, providing more useful information for improving resource allocation, increasing accountability, increasing information transparency and raising awareness of the economic effects and better understanding of the performance of managers in resource utilization. Performance auditing in the public sector, besides completing the reporting system on financial resources, also gives the government an overview of all economic resources.
Davar Mohammadi; Ezzat allah kordmirza nikooei; ahmad ghorbankhani
Abstract
Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the ...
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Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived organizational support in the relationship between psychological factors and corruption among governmental accountants Research Method: This research is applied in terms of purpose and is considered descriptive-survey in terms of data collection and is a correlational research. The statistical population of this study is the governmental accountants of Alborz municipalities, which was collected based on the stratified random sampling method through a questionnaire. Statistical analysis of data was performed using structural equation modeling. Research Findings: The results of this study confirmed that different dimensions of governmental accounting and psychological factors are conversely associated with perceived corruption. The moderating role of perceived organizational support in the relationship between the psychological factors and perceived corruption was also confirmed such a way that perceived corruption decreased with increasing perceived organizational support Organizational support intensified the relationship between psychological-organizational factors and perceptual corruption. Conclusion, Originality and its Contribution to the Knowledge: Based on the results, it can be concluded that public accounting and psychological factors can be effective in reducing perceived corruption. The findings of this study can be effective in better understanding the factors affecting corruption in the municipalities and other institutions.
mohammad hossein safarzadeh; seyed hossein sajadi; mahya shabani
Abstract
Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve the performance of the government. In this study, ...
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Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve the performance of the government. In this study, the effect of the personality type of Supreme Audit Court auditors on their audit quality has been investigated. Research Method: This study is a survey research and applied research. The sample of the study is 263 Auditors of Supreme Audit of Iran, which is determined using Cochran formula. Research Findings: The results show that the personality type of Supreme Audit Court’ auditors affects their audit quality. Among the personality types, conventional type had the highest and investigating type had the least effect on audit quality. But the gender of the auditor has not played a moderating role in the relationship between personality type and audit quality. Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Supreme Audit Court in recruiting new auditors, considering their personality type, thereby enhancing audit quality. This research is valuable for presenting a new approach in the field of audit quality and the effect that the personality of the Supreme Audit Court auditor on it.
Maryam Omidvar; Hamid Reza Vakili Fred; Abedini Beizhan
Abstract
Subject and Purpose of the Article: Audit quality in the public sector is a tool that auditors need to accredit and economic planners and other users need to be more confident in their reports. The purpose of this research, identify the indicators of audit quality in the public sector and design an Interpretive/Structural ...
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Subject and Purpose of the Article: Audit quality in the public sector is a tool that auditors need to accredit and economic planners and other users need to be more confident in their reports. The purpose of this research, identify the indicators of audit quality in the public sector and design an Interpretive/Structural Model in this field. Research Method: In the qualitative part of the research, 16 accounting and financial management experts at the university level based on purposive sampling were used. In the quantitative part of the research, with the approach of comprehensive structural interpretive modeling, 28 Managers, Chief Auditors and Senior Auditors of the Court of Audit were used. Research Findings: The results showed that the legal capacity development proposition required for public sector performance auditing, the most effective public sector audit quality improvement proposition and the Senate software development proposition and the use of integrated information systems were selected least effective level of public sector audit quality proposition. Conclusion, Originality and its Contribution to the Knowledge: What was obtained in this study in particular is that in the form of three basic components, the model of the most effective causes of audit quality in the field of public sector has been designed that these factors in other fields and previous research have not been noticed.
Alireza aghanoori kopaei; Ozhan Karimi; Shahram Hashemnia
Abstract
Subject and Purpose of the Article: The aim of this study was to develop a framework for identifying the challenges of virtual currencies in the marketing of the Iranian banking industry.Research Method: In the qualitative stage, the foundation data theory was used. Qualitative stage sampling started ...
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Subject and Purpose of the Article: The aim of this study was to develop a framework for identifying the challenges of virtual currencies in the marketing of the Iranian banking industry.Research Method: In the qualitative stage, the foundation data theory was used. Qualitative stage sampling started with the available method and then continued with the snowball method. Data saturation was also obtained in 16 interviews. A total of 10 categories and 82 concepts were identified. In the quantitative stage, the first and second confirmatory factor analysis methods based on SPSS software and structural equation modeling were used.Research Findings: The results showed that the findings of the quality department have been fully confirmed by users. In addition, the results showed that causal conditions have a positive and significant effect on the main category. The main category has a positive and significant effect on strategies. Strategies have a positive and significant effect on outcomes. The interventionist conditions have a positive and significant effect on the consequences and finally the bed conditions have a positive and significant effect on the consequences.Conclusion, Originality and its Contribution to the Knowledge: Based on the results obtained using the data-based approach in this study, causal conditions have been identified as one of the important dimensions of digital currencies. The causal conditions identified in this study are a combination of three categories of technological, economic, and regulatory factors, and in particular, regulatory factors are of great importance in terms of application.
Governmental Accounting
Safoura Zolfaghari; mohammad mahmoodi; Shohreh Yazdani; mohammad hamed khanmohammadi
Abstract
Subject and Purpose of the Article: Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose ...
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Subject and Purpose of the Article: Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose of this research is to identify the components of error management in universities of medical sciences in order to improve the audit quality.Research Method: The research is applied in terms of purpose and descriptive-exploratory in terms of implementation. Theme analysis and Delphi Fuzzy Method was used to conduct the research. For this purpose, the opinions of 15 public and private auditors and experienced financial managers of medical sciences universities were used with the snowball method.Research Findings: The results of the analysis indicate that the factors affecting error management in order to improve audit quality can be divided into 7 main factors, including auditor performance evaluation, compliance with audit rules and standards, auditor empowerment, audit quality, Error management was classified at team level, organizational level and individual level.Conclusion, Originality and its Contribution to the Knowledge: Paying attention to error management components improves audit quality. Considering today's volatile conditions, error management can help medical universities to achieve their goals.
hadi TALEI; Aziz gord; Mohammad Kharashadizadeh
Abstract
The present study aimed to provide a performance audit model for executive managers of public hospitals with a mixed approach. In the qualitative stage with 15 people, who were mainly managers and deputies of hospitals affiliated to medical universities in the east of the country and university professors ...
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The present study aimed to provide a performance audit model for executive managers of public hospitals with a mixed approach. In the qualitative stage with 15 people, who were mainly managers and deputies of hospitals affiliated to medical universities in the east of the country and university professors and experts in the field of finance and auditing, the interviews continued until the achievement of theoretical saturation in a targeted manner and quantitative samples were randomly selected based on the Cochran's formula.The research tool was a semi-structured exploratory interview in the qualitative part, and in the quantitative part, a researcher-made questionnaire was used to evaluate the performance audit for the executive managers of public hospitals, which was designed based on the codes obtained in the qualitative stage.In the qualitative part, the analysis of the interviews was performed using the foundation data analysis method. The validity and reliability of the components were examined and Cronbach's alpha of all the above components was 0.7 during it; the most important components of performance auditing for executive managers of public hospitals were assessed.In the quantitative part, through structural equation method, the accuracy of the research model was confirmed and it was found that the selection of concepts, dimensions and indicators is very accurate and can provide a good framework for developing a performance audit vision document for hospital executives.
Governmental Accounting
Rahmatollah Mohamadipoor; parvin bahraei; fatemeh ahmadi; reza seidkhani
Abstract
Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation ...
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Subject and Objective of the Article: The main purpose of this article is to present the model of cooperative financing based on risk management studied by Tehran Municipality.Research Method: The purpose of the research is exploratory-applicative, and the qualitative data research strategy of the foundation was used in its conduct. The required data were collected using non-probability seeding and snowball through semi-structured interviews with 15 managers and employees of the financial sector of Tehran Municipality, and for the analysis of the data, Max Kyuda version 12 software was used. Findings: In this regard, 20 categories were obtained, which include budget allocation, information transparency, income transparency, and income adequacy as causal conditions, policy and legislative background factors, technology background, organizational background, and income background as contextual factors and the government and sanctions. and industry were identified as intervening factors.Conclusion, Originality and its Contribution to Knowledge: Based on the results of this research, serious attention is needed to review and implement cooperative financing in Tehran Municipality, and by adopting appropriate strategies, Tehran Metropolitan Municipality can be used to advance the goals of financing and productivity. The available financial resources, which is one of the most important concerns of that organization, helped.
Hadi Farhadi; Babak Jamshidinavid; mehrdad ghanbari; Rohollah Jamshid Pour
Abstract
Subject and Purpose of the Article: The crisis of deficit financing of long-term liabilities in the Social Security has been one of the most important issues facing the organization in recent years. The present study deals with the effect of parametric corrections in financing long-term commitments with ...
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Subject and Purpose of the Article: The crisis of deficit financing of long-term liabilities in the Social Security has been one of the most important issues facing the organization in recent years. The present study deals with the effect of parametric corrections in financing long-term commitments with the aim of introducing the optimal model of parametric corrections.Research Method:In order to achieve the objectives of the research by changing the three main parameters including: premium rate, retirement age and premium payment history, their impact on the resources of the Social Security over a period of 70 years according to actuarial and related computing software ( ILO – PENS and PRAST) estimated. The research data were also analyzed based on statistical calculations and SPSS software. Finally, the findings of both methods are compared.Research Findings: A- According to the obtained results, in case of applying any of the above reforms, the end point in the resources of the will be postponed until 2035, 2036 and 2038, respectively, and the necessary resources will be provided to pay the long-term obligations. B- The priority of each parametric correction is introduced and managers can make decisions based.C- The results of the findings of both methods are compared.Conclusion, Originality and its Contribution to the Knowledge: By carrying out parametric reforms, the Social Security, in the short term, while resolving the current financing crisis, providing the necessary resources to meet long-term commitments, also has ample opportunity to plan structural and long-term reforms.,
babak amani dadgar; Younes Badavar Nahandi; Mehdi Zeinali
Abstract
Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: ...
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Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: Standard questionnaire was used for this study. The statistical population is focused on financial managers, budget and their deputies and finance chief university of medical sciences (N=897) in 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software. Research Findings: Research findings show that individual characteristics with a significant level (0.011) and authentic leadership characteristics with a significant level (0.004) lead to ethical development. Also, the characteristics of authentic leadership with a significant level (0.004) and psychological characteristics (four dark personality traits, five personality traits (NEO), moral intelligence and religious orientation) with a significant level (0.000) lead to virtue. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, type of service) and psychological characteristics do not lead to ethical development and individual and organizational characteristics do not lead to virtue. Conclusion, Originality and its Contribution to the Knowledge: Attention to managerial and psychological characteristics is recommended in professional ethics. It is also possible to adopt executive mechanisms for the interaction between the leadership of the organization with its subordinates on the one hand and work interaction between employees on the other hand.
Reza Hosseini; Naser Izadinia; Sayeed Ali Ali Ahmadi
Abstract
Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis. Research Method: Methodological basis of this research is combined, because through qualitative analysis, first research propositions ...
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Subject and Purpose of the Article: The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis. Research Method: Methodological basis of this research is combined, because through qualitative analysis, first research propositions or discourse expressions from similar research texts were theoretically screened and then in the quantitative analysis section through score questionnaires of +5 to -5 in the form of analysis Q Varimax, various species that cause psychodynamic perceptual disturbances in the quality services of auditors were examined. Based on this, it should be said that research is in the category of developmental research in terms of results and descriptive-applied research in terms of purpose. Findings: In this study, 20 auditors of the Court of Audit who had specialized approaches to auditing, both empirically and in terms of the level of technical knowledge, participated. Research Findings: In this study, 22 propositions related to the defects that cause psychodynamic perceptual disturbance were identified through theoretical screening and based on the Q analysis process in 4 types. Conclusion, Originality and its Contribution to the Knowledge: These results indicate that the existence of internal and external causes can cause a person to suffer from psychodynamic perceptual disorders and under these conditions lose the quality functions of their services.
navab kiamehr; Mahmoud Hematfar; fardin mansori
Abstract
Subject and Purpose of the Article: Accounting knowledge has entered the field of research through research training. In this study, the commercialization factors of doctoral dissertations in accounting have been modeled. The main purpose of this research is to identify the effective factors and to present ...
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Subject and Purpose of the Article: Accounting knowledge has entered the field of research through research training. In this study, the commercialization factors of doctoral dissertations in accounting have been modeled. The main purpose of this research is to identify the effective factors and to present an appropriate model for commercialization of doctoral dissertations in accounting. Research Method: This research is qualitative in terms of approach and exploratory in terms of purpose. Data were designed through a questionnaire and distributed electronically among 300 accounting professors and collected comments. On the other hand, doctoral dissertations in accounting from 1993 to 2021, including 116 relevant dissertations on the subject of commercialization were reviewed. Research Findings: Individual, cultural, organizational, environmental, political and economic factors are effective in providing a conceptual model for the commercialization of accounting doctoral dissertations. level of public sector audit quality proposition. Conclusion, Originality and its Contribution to the Knowledge: The results showed that the economic factor with a weight of 5.89 in the first rank and the individual factor with a weight of 4.74 in the second rank and the environmental factor with a weight of 3.36 in the third rank and the cultural factor with a weight of 3.06 in the fourth rank and the organizational factor and Politics with an average rank of 2.83 and 1.12 are in the fifth and sixth ranks, respectively. In this research, for the first time, the commercialization of doctoral dissertations in accounting has been investigated.
MASOUD NIKANDISH; mohamadali moradi; ali payan
Abstract
Subject and Purpose of the Article: In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to reduce the tax dispute and timely collection of taxes.Research ...
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Subject and Purpose of the Article: In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to reduce the tax dispute and timely collection of taxes.Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the taxpayers' tax files. The statistical population of the study includes those Legal entities of South Khorasan that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Screening method was used to select the sample and 162 companies were selected as the final sample by applying the mentioned conditions.Research Findings: Tax disputes, due to “non-compliance with the rules of writing of legal offices”, “lack of evidence of reported expenses” and “inconsistency of accounting standards with tax laws”, respectively, more than other factors, cause the correction of diagnostic tax.Conclusion, Originality and its Contribution to the Knowledge: Utilizing the results of this research provides the basis for reducing the disputes in the tax litigation system and ultimately the correct identification and timely collection of tax revenues.
Governmental Accounting
Akbar Aminimehr; Amin AMINIMEHR
Abstract
The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming ...
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The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.
Fatemeh Zholanezhad; Ehsan Kamali; Arezoo Aghaei Chadegani
Abstract
Subject and Objective: According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose ...
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Subject and Objective: According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose is to influence the auditor's ability to detect fraud.Research Method: The present research method is descriptive-survey in terms of data and applied in terms of purpose, which is a scenario tool. The statistical population of the study is all auditors working in institutions and auditing organizations and the research sample is 106 auditors in the period of 1400 who were selected by available sampling method. Univariate analysis of variance and a sample were used to test the hypotheses.Findings: The results show that auditors in the face of financial statements containing distortions resulting from the strategy of elimination of transactions and the strategy of manipulation of evidence, in the case of state-owned companies compared to privately owned companies, They are more likely to judge that a misidentified mistake is unintentional.Conclusion, originality and its addition to knowledge: The results of this study showed that a method of fraud (omission or omission) is identified in which managers are likely to use it, on the other hand, seems unlikely to auditors. That is intentional, and the results can help auditors who audit state-owned companies to make judgments that take into account mistakes made and a special look at the government's general selection and client omission strategy.
Governmental Accounting
Mohammad Hadi Hosseini Sarani; Mehdi Dasineh; Hamid Rostami Jaz
Abstract
Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on ...
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Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on their financial reporting quality considering the role of financial performance. Research method: The present study was carried out as cross-sectional research using a questionnaire. The statistical population included the financial managers of public healthcare clinics and hospitals across the country. The research sample included 311 financial managers at public healthcare clinics and hospitals. Research hypotheses were tested through regression analysis in SPSS V.25 software. Research results: Results revealed a significant and positive relationship between financial managers’ networking and financial reporting quality (β = 0.357). The financial performance indicator was also observed to have a negative moderating role in the relationship between financial managers’ networking and financial reporting quality (β = -0.178). Conclusion, originality, and contribution to knowledge: Financial authorities in the Ministry of Health and Medical Education are advised to hold meetings for clinic and hospital financial managers across the country (such as scientific conferences for hospital financial managers) regularly to provide the necessary context for their communication or give them incentives to join and participate in the meetings of professional financial and accounting associations.
alidad noshfar; Abdolreza Mohseni; Mostafa Ghasemi
Abstract
Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making ...
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Subject and purpose of the article: Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.Research method: This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).Research findings: Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.Conclusion, originality and its contribution to the knowledge: All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.
ali mohammdi; Heydar Mohammadzadeh Salteh; zahra dianati dalami; Yaqoub Aghdam Mazraeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts ...
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Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts selected by the snowball method in 2019. Research Findings: It shows that the quality of public sector financial reporting in Iran is not favorable. Empowerment of devices, managerial decisions, as a causal condition and budgeting system, behavioral factors, as underlying factors and resistance economy, financial stability, organizational cohesion, were identified as intervening conditions in this study. And the consequences lead to improving the efficiency and performance of public institutions, saving the country's costs, increasing the level of citizenship requirements. Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the present study, the public sector of the country can move towards improving the quality of public sector financial reporting by careful planning and eliminating the existing weaknesses of financial reporting.
Zohreh Arefmanesh; Mehrdad Panahi; Iman Bani asadi
Abstract
Subject and Purpose of the Article: the purpose of this study is to investigate the relationship between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality. Research Method: The statistical population of this research includes ...
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Subject and Purpose of the Article: the purpose of this study is to investigate the relationship between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality. Research Method: The statistical population of this research includes all managers and experts in the municipality of Isfahan, which is about 110 people. The method used is a descriptive-survey method and applied and correlational type. A questionnaire was used to collect the research data. The hypothesis test was also performed using the Structural Equation Model by Partial Least Squares (PLS) and Smart-Pls2 software Research Findings: there is a positive and significant relationship between budget planning and resource allocation. There is also a positive and significant relationship between budget planning and performance management. On the other hand, there is a positive and significant relationship between performance management and resource allocation. Therefore, performance management has a mediating role in the relationship between budget planning and resource allocation. Conclusion, Originality and its Contribution to the Knowledge: According to the authors' studies, so far no research has been done on budget planning and resource allocation and the mediating role of performance management in Iran. Therefore, this research will help fill the research gap in this field.
mehdi Mousapour Lefmijani; zahra pour zamani; Ahmad Yaghoubnejad
Abstract
Subject and Purpose of the Article: The purpose of this study is to provide a model for cognition background defects formation of Informal Companies in tax system. Research Method: Methodologically, this research is considered in the category of mix method, because two groups of participants were present ...
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Subject and Purpose of the Article: The purpose of this study is to provide a model for cognition background defects formation of Informal Companies in tax system. Research Method: Methodologically, this research is considered in the category of mix method, because two groups of participants were present in the form of qualitative and quantitative sections. In this study, three analyzes were used including: Meta Synthesis, Delphi and a comprehensive interpretive/structural model. Research Findings: The results in a quantitative part in the form of presenting the model of this research showed that the use of foreign exchange tariffs by creating factitious turnovers in capital is the most effective factor for the development and formation of Informal Companies in the country's tax system. Conclusion, Originality and its Contribution to the Knowledge: According to the presented model, it is possible to identify Informal Companies to an acceptable extent and help to eliminate them and increase the transparency of the economy.
Governmental Accounting
Bita Mashayekhi; Milad Samavat; Amin Jahangard
Abstract
Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence ...
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Subject and Purpose of the Article: The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence network of authors, institutions, and countries. Research Method: We applied a bibliometrics approach to assessing 141 research papers on "internal audit in the public sector" from 1993 to 2023 that we obtained from the Scopus database. We did so by using a bibliometric analysis via the R’s bibliometrix package.Research Findings: Our findings indicate that there is an increasing trend in the number of research studies on the "internal audit in the public sector" line of research. Although we document that concepts such as Corporate Governance, Internal Audit Effectiveness, Internal Controls, Accountability, Audit Committee, and Risk Management are among the most frequent keywords in this line of research that form the conceptual map of this research topic, this line of research is still under-developed and needs to be further researched. Conclusion, Originality and Its Contribution to the Knowledge: We contribute to the existing literature on the "internal audit in the public sector" by providing the conceptual map of prior studies through a bibliometric analysis. We also guide future research on this topic by identifying the underdeveloped areas of research in this line of research
somayeh hosseini Aghdaei; hassan ghodrati; hossein jabbary; hossein panahian
Abstract
Subject and Purpose of the Article: The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.Research Method: In this regard, content texts and previous researches were reviewed by content analysis method ...
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Subject and Purpose of the Article: The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.Research Method: In this regard, content texts and previous researches were reviewed by content analysis method and the components affecting transparency were extracted. Then, using the Delphi approach and the opinion of experts, the mentioned criteria were monitored.Research Findings: The results showed that by using the social, organizational, economic and political dimensions along with its components and characteristics, a suitable model of financial reporting transparency can be presented and also strengthen each dimension and each factor. It can make financial reporting more transparent in municipalities and public organizations.Conclusion, Originality and its Contribution to the Knowledge: Creating financial transparency in public non-governmental organizations such as municipalities should be done in a radical, legal and cultural way. This research is one of the rarest researches in the field of financial transparency and is the first research in this field for the general public in presenting a financial transparency model that has contributed to the richness of the research literature.
Mohsen Imeni; Seyedmohammad Moshashaei
Abstract
Subject and Purpose of the Paper: This study aims to investigate the factors affecting innovation and performance in public sector organizations.Research Method: The research ahead is applied in terms of purpose and a descriptive and survey in terms of method. The statistical population of this study ...
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Subject and Purpose of the Paper: This study aims to investigate the factors affecting innovation and performance in public sector organizations.Research Method: The research ahead is applied in terms of purpose and a descriptive and survey in terms of method. The statistical population of this study was the employees and managers of the middle level of the Tax Affairs Organization of West of Mazandaran Province in the year 2020. To achieve this purpose, 127 people were selected as the sample. Structural equations used to test research hypotheses. Research Findings: The results of this study show that factors such as budget constraints and experience to achieve innovation in the public sector have a significant effect. Also, budget constraints, motivation to improve performance, reaction to poor performance, and experience have affected organizational performance.Conclusion, Originality and its Contribution to the Knowledge: The results of the present study show that the implementation of a participatory approach in public sector organizations can be effective in innovation and better performance of these organizations. Investigating the role of factors affecting innovation and performance can expand their assessment models and improve the performance of the organization and thus the government.
Governmental Accounting
Nashmin Lotfiju; Banimahd Bahman; Hashem Nikoomaram; Hamidreza Vakilifard
Abstract
Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical ...
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Subject and Purpose of the Article: The purpose of this research is to examine the characteristics of narcissism among audit partners in the public and private sectors of the auditing profession in Iran.Research Method: According to its nature, the present research is an applied research. The statistical population of this research includes the managers and audit partners working in the audit organization and institutions of the Certified Public Accountants Society of Iran. The number of them in this study was 379. The hypothesis test is based on the method of comparing the average of two independent samples using the t test.Research Findings: The average narcissism of public sector auditors is higher than the private sector, and the narcissism of male and female public sector auditors is higher than that of male and female private sector auditors, respectively. Men are more narcissistic compared to women.Conclusion, Originality and its Contribution to the Knowledge: The results of this research can provide useful information to the policy makers of the auditing profession and inform the legislators of the auditing profession about the impact of the environment on the personality and judgment of auditors, as a result of this knowledge, it can lead to the formulation of new guidelines to monitor performance of auditors
mahdi faghani; moslem saeedi garaghani; ruhollah hashemi
Volume 4, Issue 1 , March 2018, , Pages 87-100
Abstract
Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing ...
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Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
