Ahmad Markazmalmiri; Saeid Feyzi; Hasan Shaghashi
Abstract
Subject and purpose of the article: The purpose of this study is to investigate the status of Iranian approved laws in the field of finance in terms of three characteristics; Transparency (no ambiguity), stability (no frequent correction) and non-dispersion.Research method: This study is applied, descriptive, ...
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Subject and purpose of the article: The purpose of this study is to investigate the status of Iranian approved laws in the field of finance in terms of three characteristics; Transparency (no ambiguity), stability (no frequent correction) and non-dispersion.Research method: This study is applied, descriptive, and qualitative. The statistical population of the study includes all approved laws in the field of finance, from the formation time of the first parliament until the end of the tenth parliament.Research findings: According to the statistical analysis and data, and conforming to the previous researches, Iranian approved laws in financial field are not appropriate in terms of transparency, stability and non-dispersion.Conclusion, originality and its contribution to the knowledge: The results of this study show that ten percent of all approved laws is in the field of finance, in the form of interpretive laws (in order to remove the ambiguity in the laws). Forty-five percent of laws is in the form of amending laws (which confirms the instability of financial laws. Two percent is in the form of extension of the experimental rules. And only Forty-three percent is in the form of the new rules. These ratios confirm the necessity of carrying out fundamental corrective actions in the legislative system including: strengthening the process of drafting the law, observing and paying special attention to drafting, revising the existing laws, and changing the legislative system to "bill-based").
AZIZ RASHIDI; Ebrahim Abbasi; Mostafa Jafari; Nabioallah Mohammadi
Abstract
Subject and Purpose of the Article: The Social Security Organization, like any other for-profit and non-profit organization, is always faced with the issue of budget allocation. This article aims to design a performance-based budgeting model with an emphasis on the model used in performance based budgeting ...
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Subject and Purpose of the Article: The Social Security Organization, like any other for-profit and non-profit organization, is always faced with the issue of budget allocation. This article aims to design a performance-based budgeting model with an emphasis on the model used in performance based budgeting (input, process, output and outcome continuum) in the Social Security Organization. Research Method: The elements of this model are identified using cognitive mapping technique, organizational experts' opinions and semi-structured interviews, identification, based on hierarchical analytical technique of leveling, using pairwise comparisons to determine the coefficient of importance and using TOPSIS technique at each priority level. Were classified. Research Findings: The research findings show that the organization for its survival should pay special attention to the sustainability of economic activities in the country and on the other hand to perform optimal organizational affairs, reduce unnecessary traffic… Virtual social security should be expanded and developed. Conclusion, Originality and its Contribution to the Knowledge: In order to get rid of the current recession, the organization should refrain from relying solely on receiving premiums as the main source and spend most of its funds on major matters such as developing national organizational, operational and evaluation plans.
Reza Sotudeh; Mahdi Faghani; ahmad pifeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to evaluate the ability of internal processes of the supreme audit court to perform accountability for users. Research Method: The present study is applied in terms of purpose and descriptive-survey ...
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Subject and Purpose of the Article: The purpose of this study is to evaluate the ability of internal processes of the supreme audit court to perform accountability for users. Research Method: The present study is applied in terms of purpose and descriptive-survey in terms of data collection and its statistical population consists of auditors, managers, comptrollers and faculty members of the national universities who work in the public sector. The research sample was selected using Morgan's drawing and the research period is 2018. In this research, first a questionnaire containing questions in the field of evaluation of internal processes of the Court of Audit was prepared and provided to the 384 people selected sample of the research. To evaluate the reliability of the questionnaire from Cronbach's alpha, the normality of the data, Kolmogorov Smirnov test was used, to answer the research questions of t-test and to rank the components, Friedman test was used. Research Findings: The results show that the indicators and components of internal processes of the supreme audit court are evaluated to answer the desired users, but new methods for prevention of financial violations like monitoring and operational auditing are not evaluated by the supreme audit court. Conclusion, Originality and its Contribution to the Knowledge: in this research, internal processes of the supreme audit court were evaluated to perform accountability and recommendations were presented to remove barriers to internal processes. According to the requirement of doing accrual accounting by government agencies and conducting operational auditing, the supreme audit court should co-ordinate the internal processes, managers and employees with accrual accounting changes and consider learning and growth processes.
Hossein hosseinzadeh; Ali Akbar Ahmadi
Abstract
Subject and purpose of the Article: This research is aimed at designing and explaining the technological entrepreneurship model in Iranian research institutes.Research Method: In this research, initially the technological entrepreneurship model in Iranian research institutes has been modeled and its ...
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Subject and purpose of the Article: This research is aimed at designing and explaining the technological entrepreneurship model in Iranian research institutes.Research Method: In this research, initially the technological entrepreneurship model in Iranian research institutes has been modeled and its components have been identified and investigated using a qualitative analysis. The relationship between the components of the model has also been investigated using the quantitative methods of confirmatory factor analysis and path analysis via structural equations. The required data was collected using semi-structured interviews and Delphi’s method. The statistical society in the quantitative section included managers of technology entrepreneurs in the research institutes of the country and, considering their unlimited number, a sample was selected through the Morgan-Krejcie Table using the cluster random sampling method.Research Findings: The results of the qualitative analysis showed that the components of the technological entrepreneurship model in Iranian research institutes are comprised of policies, laws and regulations, the existing barriers, valuation, entrepreneur development, and solutions. In addition, 75 indices for these components were approved by experts.Conclusion, Originality and its Contribution to the Knowledge: Furthermore, The results show that policies have a significant effect on laws and regulations, and valuation and imposition of barriers. The existing barriers have a significant effect on the provision of solutions but an insignificant effect on valuation. Moreover, valuation does not have a significant effect on the provision of solutions, while solutions can have a significant effect on entrepreneurship development.
Governmental Accounting
ghareibeh esmailikia; suadabeh nadalinejad
Abstract
AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management ...
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AbstractSubject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management is vital for the success of countries, the purpose of this research is to investigate the current activities of public sector asset management and to investigate Contextual factors affecting their improvement, focusing on the government offices of Ilam city.Research Method: The framework used is similar to Alhazmi's research (2016), which is based on seven internationally recognized standards and guidelines, and adjustments have been made in accordance with Iran's environmental conditions. The statistical population of this research is all the employees of the accounting and financial departments of the government offices of Ilam city, using the Cochran formula, a sample size of 160 people was determined and using the one-sample t test and structural equations, the data of 97 completed questionnaires was analyzed using SPSS and Smart PLS software. Research Finfings:The obtained findings indicate that asset management activities in the government offices of Ilam city are not desirable, in addition, the Contextual factors (i.e. professional standards, personnel organizational experiences and organizational procedures) has an impact on improvement of Asset management activities in public sector institutions. Conclusion, Originality and its Contribution to the Knowledge: The result is that in order to ensure the availability and use of assets for the intended purposes in the .
afshin nokhbeh fallah; gholamreza kordestani; Nezamoddin Rahimian
Abstract
Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer ...
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Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer the research question as to whether there is a significant difference between the information expected to be presented in performance audit reports (desired level) and the information provided in performance audit reports in the public sector (current situation), A survey plan was developed and the necessary analyzes were performed based on 65 questionnaires that were completed by experts in the field of performance auditing.Research Findings: The results indicated that there is a significant difference between the current and desirable situation in performance audit reports and respondents believe that presenting information on three key elements and sustainable development and systems and controls in reports will contribute to improve public sector accountability.Conclusion, Originality and its Contribution to the Knowledge: The nature of the public sector require that performance audit reports include concepts beyond the three key elements and it is expected that with the improvement of performance audit reports, the position of performance auditing and accountability in the public sector will be improved. This research helps to develop performance audit literature and better understand the content of reports.
Anvar Enaiati; Gholamreza Kordestani; Ataollah Mohammadi Molgharni
Abstract
Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.Method: This research has a qualitative design ...
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Purpose: The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services.Method: This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization.Findings: The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model.Conclusion: The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the financial stability of the social security organization.Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the financial stability of that organization.
Governmental Accounting
rasoul moosavi; arezoo aghaei chadegani; Ehsan Kamali
Abstract
Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional ...
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Objective: This research was conducted with the aim of providing a model for using big data in the field of taxation of natural persons in Iran in order to prevent tax evasion. Big data is impacting almost every aspect of the accounting profession and is rapidly becoming a major focus point for professional accountants (regardless of their specialty) internationally. As technological capabilities have improved, the profession has also expanded and developed by incorporating new non-financial data sources. This approach provides opportunities to increase audit quality and accounting information quality.Research method: the research was conducted qualitatively and through interviews with 19 specialists and people working in the tax affairs organization and related to the field of personal taxes; From the sampling method to the theoretical saturation stage, 370 codes, 33 concepts and 17 extraction categories and their characteristics were extracted in the sample companies during this coding process.Findings: The research showed that the indicators used to detect tax evasion and fraud are large internal and external data sets, including: demographic characteristics, taxpayer or company characteristics, previous files, call center data, and audit history
zohreh hajiha; hossein rajabdori
Volume 4, Issue 1 , March 2018, , Pages 101-108
Abstract
The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of ...
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The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of hybrid managers compared to pure managers in the public sector from the perspective of professional and academic activists. This study is survey-functional. The study sample includes 15 groups of professional and academic activists that are studied by Delphi technique. This research tool is a questionnaire and to analyze the results after reviewing the normality of data by SPSS software version 22, in the form of two hypotheses, one sample t parametric test and independent t was used. The results showed that with the viewpoints of all respondents, pure managers and controllers have more controlling and management quality. Also, this was confirmed by the viewpoints of the university instructors. In contrast, from the perspective of professional activists, hybrid managers and controllers have stronger control and management quality.
Governmental Accounting
farzad keshavarz; Bahram Barzegar; Mostafa Ghasemi
Abstract
The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of ...
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The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.
leila ranjbarian; nader rezaei; rasoul abdi; askar Pakmaram
Abstract
Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method ...
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Subject and Purpose of the Article: The present study analyzes the decision-making process in the professional judgment model of auditors and is in the field of behavioral research in auditing.Research Method: The research method is descriptive-analytical-research. The present study is a combined method that the qualitative part was based on identifying the factors affecting the professional judgment of the auditor by examining the theoretical foundations and conducting Delphi analysis with the participation of 20 experts as panel members. The quantitative part also sought structural and interpretive modeling through the formation of its own structural interaction matrix.Research Findings: The results show that the most important factors in judging the auditor's profession in the designed model are defining the subject of decision making, evaluation, measuring relevant criteria, identifying solutions, ranking solutions and selecting the best solutions. These factors were indicators of the decision process in Delphi results.Conclusion, originality and its Contribution to the knowledge: The decision-making process at the highest level was the least influential factor on the auditor's professional judgment, qualitative characteristics, audit evidence, personality type, professional oversight of auditors' work, results of audit procedures, and inherent risk assessment.
Governmental Accounting
seyed hesam vaghfi; sedighe kamranrad; Seyed Ehsan Hosseini; Mozhghan Nadalizadeh Gannad
Abstract
Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the ...
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Subject and Purpose of the Article: The current research has identified and ranked the obstacles to the establishment of human resources accounting system in Mashhad University of Medical Sciences.Research Method: Effective background barriers, based on previous studies and based on the opinions of the expert team, there are 22 indicators in 6 dimensions, among the 40 selected and verified components that have been studied with the mechanism of two matrix-based questionnaires. To design the questionnaire, the interview mechanism and the opinions of the expert team including 15 experts from the accounting field of Research Findings: All the combined opinions of the subjects indicated the highest (worst) ranks for the lack of skilled and specialized forces and the lack of research works; But; The lack of awareness of the contradiction of human resource utilization costs with the principle of conformity in accounting and the lack of awareness of the possibility of reporting human resources as an asset in the balance sheet have the lowest (best) ranks.Conclusion, Originality and its Contribution to the Knowledge: The results of the research showed that expertise and skill can be one of the most important influencing factors in the accounting system Therefore, this research can be effective for better planning in recruitment and also in financial reports by presenting obstacles and modeling factors of human resource accounting in the University of Medical Sciences.
Governmental Accounting
Sedighe Azizi; Hossein Jokar
Abstract
Subject and Purpose of the Article: ,the main purpose of this study is to identify the components of external organizational intervention on the accounting information system in decision making of public sector managers based on the ORESTE technique.Research Method: The present study was conducted using ...
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Subject and Purpose of the Article: ,the main purpose of this study is to identify the components of external organizational intervention on the accounting information system in decision making of public sector managers based on the ORESTE technique.Research Method: The present study was conducted using a mixed research method in two parts: qualitative and quantitative. The statistical population of the research in the qualitative section is the faculty members of universities and executive directors and employees of the public sector and in the quantitative section is 76 stakeholders in the areas of financial reporting supply chain.Research Findings: In order to achieve the objectives of the research, the questions for the interview were designed and finally 10 categories of accounting information system, cultural factors, political factors, economic factors, increasing responsiveness, legal factors, training of specialized and knowledgeable manpower, infrastructure and Technology, environmental conditions and investors and sub-components related to each factor based on grounded theory approach have been identified as external factors affecting the accounting information system in the decision-making of public sector managers. Then, the identified indicators are placed in the form of a questionnaire and are ranked using the ORESTE technique. The results showed that the indicators of economic instability, economic fluctuations and changes in the country, macroeconomic indicators and the index of eliminating the weaknesses of the accounting and financial reporting system have the highest ranking among the indicators, respectively.
Amir Hossein Bavafa; Mehdi Moradi; Asadolah Kordnaeege; Hossein Khanifar; Fatemeh Saraf
Abstract
Auditing performance plays an effective role in evaluating efficiency, effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study, the structural modeling of the strategic factors ...
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Auditing performance plays an effective role in evaluating efficiency, effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study, the structural modeling of the strategic factors of performance auditing in the form of strengths, weaknesses, opportunities and threats is presented in the country's accounting Court. This research is applied and the method of conducting a descriptive survey and the time of winter research of 2022. To do it, a couple's scale questionnaire tool is based on structural -interpretive standards. The research sample also has 14 auditors of the country's Accounting Court with sufficient expertise and experience in the performance audit field, which were selected by targeted sampling method. In this study, the relationship between the strategic factors of performance auditing with the structural -interpretive approach was analyzed and its results are presented in the form of models of strengths, weaknesses, opportunities, threats and all strategic factors. The results of the study show the relationship between strengths, weaknesses, opportunities and threats of performance audit in the country's accounting Court in general and partially, which for policies and decisions of the country's accounting courts by resolving performance auditing problems and achieving its goals in the country.
Governmental Accounting
Habil Khavari; Fatemeh Ahmadi; Mojtaba Moradpour; Rahmatoullah Mohammadipour
Abstract
Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). ...
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Subject and purpose of the article: This research was carried out with the aim of providing a hierarchical model for evaluating the effectiveness of bold financing of the Barkat Knowledge Foundation Institute.Research method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative section, 112 valid scientific and research articles were examined using the meta-composite approach, and finally 41 articles were selected to extract the indicators for evaluating the effectiveness of bold financing. After detailed analysis, 19 indicators were identified and extracted to evaluate the effectiveness of bold financing. Then, in the quantitative section, the opinions of 16 experts were confirmed about the validity of the index using a fuzzy Delphi questionnaire, then the combined method of Dimtel-ISM was used to present the model.Research findings: In the Dimtel section, the relationship and effectiveness of the extracted indicators were compiled with the help of experts. With ISM MATLAB software, the collected data were analyzed in the form of self-interaction matrix and a four-level model was obtained. The research model showed that the strategic performance is the most influential indicator in evaluating the effectiveness of bold financing of Barkat Knowledge Foundation Institute.Conclusion, originality and its addition to knowledge: The risk that threatens bold funds is that the project fails. Therefore, due to the fact that no research has been done on the effectiveness of these funds. This article can be a help for those who intend to finance and support start-ups as investors in these funds.
Governmental Accounting
Parisa Zare; Adel Azar; Alireza Zarei
Abstract
AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design ...
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AbstractThe subject and purpose of the article: The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design the zero point of public sector supervision intelligentization.Research method: survey, developmental-applicative (discovery) goal, descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field.Findings of the research: By using the self-declaration technique of the public sector and providing mechanisms to implement electronic declarations in the form of 6 tables of questioning restrictions, the zero point of monitoring has been designed; which is one of the basic requirements for the coherence of the data collection process subject to supervision in the Supreme Audit Court .In the aforementioned design, strengthening accountability in public sector supervision is the basis for compiling state-ment blocks for intelligent questioning. By preparing the statement and referring it to the executive bodies, the Supreme Audit Court collects and verifies the necessary information for monitoring. Conclusion, originality and its addition to knowledge: By applying this technique, a change in the method of obtaining regulatory information from the field method to obtaining information electronically in the form of public sector self-declaration blocks along with new potential for the regulatory self-regulation system is created.
Sasan Khademi; Behnam Karamshahi
Abstract
Subject and Purpose of the Article: The purpose of this study is to help increase the awareness of managers about the factors affecting the improvement of the readiness of the public sector for the successful implementation of accrual accounting. Therefore, the effect of three factors including change ...
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Subject and Purpose of the Article: The purpose of this study is to help increase the awareness of managers about the factors affecting the improvement of the readiness of the public sector for the successful implementation of accrual accounting. Therefore, the effect of three factors including change valence, task knowledge and task availability on two aspects of organizational readiness for change, including change commitment and change efficacy, is tested.Research Method: In this study, a closed questionnaire was used to collect data. The statistical population of the study is the financial officers of the higher course of the army in 2020. Research hypotheses were also tested using ordinary least squares regression.Research Finding: The results reveal that change valence, task knowledge and task availability are significant and positively influence two aspects of organizational readiness for change including change commitment and change efficacy.Conclusion, Orginality and its Contribution to the Knowledge: Improving the readiness of all forces and organizational levels of the Army of the Islamic Republic of Iran for the efficient and effective implementation of accrual accounting and public sector accounting standards is a necessity. Based on the results of this study, adopting appropriate methods and strategies to familiarize commanders and military personnel with the benefits of accrual accounting system, to increase financial staff knowledge about accrual accounting techniques and public sector accounting standards, as well as to provide financial resources, human resources and technical resources help to improve organizational readiness for change and the successful implementation of accrual accounting.
Governmental Accounting
mohadese beigom Jalali; Mohammadreza Abdoli; حسن Valiyan
Abstract
The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical ...
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The purpose of this research is providing a Micmac Analysis to Strengthen the Inertia Capability of Auditors of public section by Polar Matrix Analysis. Research Method: The research methodology is a result of developmental research, a goal of exploratory-applied research and Mix method. The statistical population of the qualitative study included 14 accounting professionals selected through theoretical sampling and from the perspective of financial statements, But in a small section 23 of the Court of Auditors. Findings: The results showed that, in line with the concept of inertia that indicates maintaining the independence of auditors, the internal control source component as a positive driver of inertia capability should be enhanced as it strengthens the capacity of auditor behavioral and functional independence.Conclusion, Originality and its Contribution to Knowledge: This study has strengthened the behavioral independence and practice of auditors in judging and its results can help to better understand the pragmatic functions of auditors of the Court of Audit.
