payamenoor UniversityGovernmental Accounting2423-46137220210321Provide Profit and Loss Forecasting Model in the Tose’e Ta’avon BankProvide Profit and Loss Forecasting Model in the Tose’e Ta’avon Bank928749610.30473/gaa.2021.57668.1451FASeyed BagherFattahiPhD Student in Financial Engineering, Department of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht , Iran Seyed MozafarMirbargkarAssistant Professor, Department of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht , IranEbrahimChiraniAssistant Professor, Department of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht , IranMohammadrezaVatanparastAssistant Professor, Department of Management and Accounting, Rasht Branch, Islamic Azad University, Rasht , IranJournal Article20210214Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. <br />Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon Bank in Tehran, whose financial data from 2011 to 2020 were collected and been the basis of analysis. This research has used the causal method through collecting information in the theoretical literature section based on library studies and testing hypotheses based on a document analysis of financial statements. The statistical techniques used in this research are the combined data regression method, heuristic factor analysis, and Bayesian networks. <br />Research Findings: The data analysis results show that it is possible to predict profits and losses of the Tose’e Ta’avon Bank based on the identified factors from the financial ratios. The findings also illustrate that the aforementioned factors can account for more than 90% of the changes in the financial ratios. <br />Conclusion, Originality and its Contribution to the Knowledge: It can be expected that the bank's profit and loss can be predicted through the final 12 financial ratios of this research and the 5 factors which have been derived from the given ratios. The results of the model can also be used to identify the optimal combination of financial ratios to obtain a certain profit, but this application of the model requires the use of optimization algorithms. <br /> Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. <br />Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon Bank in Tehran, whose financial data from 2011 to 2020 were collected and been the basis of analysis. This research has used the causal method through collecting information in the theoretical literature section based on library studies and testing hypotheses based on a document analysis of financial statements. The statistical techniques used in this research are the combined data regression method, heuristic factor analysis, and Bayesian networks. <br />Research Findings: The data analysis results show that it is possible to predict profits and losses of the Tose’e Ta’avon Bank based on the identified factors from the financial ratios. The findings also illustrate that the aforementioned factors can account for more than 90% of the changes in the financial ratios. <br />Conclusion, Originality and its Contribution to the Knowledge: It can be expected that the bank's profit and loss can be predicted through the final 12 financial ratios of this research and the 5 factors which have been derived from the given ratios. The results of the model can also be used to identify the optimal combination of financial ratios to obtain a certain profit, but this application of the model requires the use of optimization algorithms. <br /> https://gaa.journals.pnu.ac.ir/article_7496_624f11145d66d15a4f4f43928d69e106.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Budgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical ManagersBudgetary Participation, Budget Goal Commitment, Hospital Managers’ Use of Budget Information and Budgetary Performance: Evidence from Comparison Clinical and Nonclinical Managers2942749710.30473/gaa.2021.53383.1382FAGholamhosseinMahdaviProfessor of Accounting, Shiraz University, Shiraz, Iran.GholamrezaRezaeiAssistant Professor of Accounting, University of Sistan and Baluchestan, Zahedan, Iran.0000-0001-5693-402XSeyed MohammadMosavi NejadM.A. of Accounting, Islamic Azad University Branch of Marvdasht, Iran.Journal Article20200605Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with organizational performance. In hence, the article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals’ mental states and behaviors in influencing the relationship between budgetary participation and performance. <br />Research Method: The research method used is a descriptive-survey type. The research population includes all clinical and nonclinical managers of Tehran governmental hospitals in 1397. The sample of the study is 308 people (201 people of clinical managers and 107 people of nonclinical managers). To test the research hypothesis, the regression analysis was used by methods of path analysis. <br />Research Findings: Research finding indicate that budgetary participation positively correlates whit budget goal commitment, budget goal commitment positively correlates whit use of budget information, and use of budget information positively correlates whit budgetary performance. Also, budgetary participation has indirect effects on use of budget information through budget goal commitment. In addition, budget goal commitment has indirect effects on budgetary performance through use of budget information. <br />Conclusion, Originality and its Contribution to the Knowledge: The officials of the Ministry of Health and Medical Education should involve various levels of managers in the preparation and formulation of the budget and increase their participation. <br /> Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with organizational performance. In hence, the article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals’ mental states and behaviors in influencing the relationship between budgetary participation and performance. <br />Research Method: The research method used is a descriptive-survey type. The research population includes all clinical and nonclinical managers of Tehran governmental hospitals in 1397. The sample of the study is 308 people (201 people of clinical managers and 107 people of nonclinical managers). To test the research hypothesis, the regression analysis was used by methods of path analysis. <br />Research Findings: Research finding indicate that budgetary participation positively correlates whit budget goal commitment, budget goal commitment positively correlates whit use of budget information, and use of budget information positively correlates whit budgetary performance. Also, budgetary participation has indirect effects on use of budget information through budget goal commitment. In addition, budget goal commitment has indirect effects on budgetary performance through use of budget information. <br />Conclusion, Originality and its Contribution to the Knowledge: The officials of the Ministry of Health and Medical Education should involve various levels of managers in the preparation and formulation of the budget and increase their participation. <br /> https://gaa.journals.pnu.ac.ir/article_7497_c3905e884e6b8e61de79e0859313d4df.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Designing a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit CourtDesigning a Decision-Making System in the Field of Public Sector Supervision with Electronically Approach in the Supreme Audit Court4358769610.30473/gaa.2021.57081.1443FAParisaZareDepartment of Industrial Management, Central Tehran Branch, Islamic Azad University, Tehran, Iran.AdelAzarDepartment of Management,, Faculty of Management and Economics, Tarbiat Modares University, Tehran, Iran.AlirezaZareiDepartment of Computer Science, Faculty of Mathematical Sciences, Sharif University of Technology, Tehran, Iran.Journal Article20210106Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” and finally the theoretical and practical design of the system. <br />Research Method: The method of the present survey research is the purpose of development applied (exploratory), descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field. The general concept of “sensitivity analysis” has been used to change the existing “work of number-oriented approach” to the “work-oriented Funds approach” by applying relative audit indicators. <br />Research Findings: Designing a decision-making system based on the use of information technology platforms with the help of new techniques “relative audit performance measurement” to assess the relative productivity of peer managers and “relative self-declaration of public sector auditing” in the direction of “intelligent questioning”. <br />Conclusion, Originality and its Contribution to the Knowledge: By focusing on supervision based on the declaration of the executive body, intelligent supervision can be applied to all the duties of the executive bodies according to the law in a coherent and integrated manner. <br /> <br /> <br /><br /><br /><br />Subject and Purpose of the Article: The present study tries to design a system for decision-making in public sector supervision (electronic approach) with the aim of defining the concepts, methods and techniques in “intelligent auditing” and “supervisory intelligence” and finally the theoretical and practical design of the system. <br />Research Method: The method of the present survey research is the purpose of development applied (exploratory), descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field. The general concept of “sensitivity analysis” has been used to change the existing “work of number-oriented approach” to the “work-oriented Funds approach” by applying relative audit indicators. <br />Research Findings: Designing a decision-making system based on the use of information technology platforms with the help of new techniques “relative audit performance measurement” to assess the relative productivity of peer managers and “relative self-declaration of public sector auditing” in the direction of “intelligent questioning”. <br />Conclusion, Originality and its Contribution to the Knowledge: By focusing on supervision based on the declaration of the executive body, intelligent supervision can be applied to all the duties of the executive bodies according to the law in a coherent and integrated manner. <br /> <br /> <br /><br /><br /><br />https://gaa.journals.pnu.ac.ir/article_7696_0ebde02c12044e7b88750954b64b6436.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Designing a Model for key success Factors in Internal Audit Systems in the Oil IndustryDesigning a Model for key success Factors in Internal Audit Systems in the Oil Industry5978749910.30473/gaa.2021.50916.1346FAAliAkbarRajabiPhD. Student of Accounting, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.MohammadrezaPouraliAssociate Professor, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.YousefTaghi PourianAssistant Professor, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.RezaFallahAssistant Professor, Accounting Department, Chalous Branch, Islamic Azad University, Chalous, Iran.Journal Article20200113Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. <br />Research Method: This study is applied in terms of its objective, and it is descriptive-analytical in terms of its data collection. Due to the importance of the oil industry and its key role in the Iranian economy, the statistical population of this research were the managers and members of the audit committee of the units managed by this industry in 2018. <br />Research Findings: Then, the internal validity of the components and indices were calculated using insights of 14 experts and Lawshe coefficient in two phases. In this case, 35 indicators were recruited for the total key success factors (13 behavioral components, 8 contextual components and 14 structural components). <br />Conclusion, Originality and its Contribution to the Knowledge: The results of this study demonstrates the presentation of a model of the key factors of success of the internal audit system of the oil industry in the format of a three-pronged model. According to these factors, ensures the success of the unit and consequently the industry in order to achieve its goals and missions. <br /> Subject and Purpose of the Article: This research is aimed at identifying a model for the key success factors in internal audit systems, in businesses managed by the oil industry, via a mixed approach. <br />Research Method: This study is applied in terms of its objective, and it is descriptive-analytical in terms of its data collection. Due to the importance of the oil industry and its key role in the Iranian economy, the statistical population of this research were the managers and members of the audit committee of the units managed by this industry in 2018. <br />Research Findings: Then, the internal validity of the components and indices were calculated using insights of 14 experts and Lawshe coefficient in two phases. In this case, 35 indicators were recruited for the total key success factors (13 behavioral components, 8 contextual components and 14 structural components). <br />Conclusion, Originality and its Contribution to the Knowledge: The results of this study demonstrates the presentation of a model of the key factors of success of the internal audit system of the oil industry in the format of a three-pronged model. According to these factors, ensures the success of the unit and consequently the industry in order to achieve its goals and missions. <br /> https://gaa.journals.pnu.ac.ir/article_7499_d7518e64e4d1b0be6972cba66f1cb923.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit)The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment
(Case Study: Auditors of the Iran Court of Audit)7994773310.30473/gaa.2021.57204.1445FARezaNematikoshteliAssistant Professor, Department of Accounting, Islamshahr Branch, Islamic Azad University, Islamshahr, Iran.Journal Article20210114Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.<br />Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.<br />Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.<br />Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.Subject and Purpose: Fraud risk assessment requires the development and implementation of unique skills and methods based on which evidence of fraud can be discovered. Therefore, fraud risk assessment is a function of the auditor's performance that is affected by auditors' cognitive learning strategies. In this study, the effect of cognitive learning strategies of auditors of the Court of Audit of Iran on the fraud risk assessment has been investigated.<br />Research Method: The descriptive -Survey method and from the perspective of the purpose is of the applied research, which has used the standard questionnaire instrument. The research sample is 411 auditors of the Court of Audit who were selected by simple random sampling.<br />Research Findings: The results show that the cognitive learning strategies of the auditors of the Court of Auditors affect fraud risk assessment Therefore, innovator and adaptor cognitive learning strategies have the greatest impact on the variable of fraud risk assessment, respectively.<br />Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Court of Audit in recruiting new auditors to consider the type of their cognitive learning strategies, thus improving the quality of auditing by improving the risk assessment of fraud. Therefore, the results of this study can incorporate the concepts of Kirton's theory of cognitive learning strategies into behavioral research texts in governmental auditing.https://gaa.journals.pnu.ac.ir/article_7733_4cc6677580c90b0891c3345fb1c8147d.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta)The Impact of Financial Variables on the Optimal Performance of Social Security Investment Holding (Shasta)95108773410.30473/gaa.2021.57874.1456FAHadiRahmanifazliAssistant Professor, Department of Political Economy and Public Policy, Allameh Tabataba’i University, Tehran, Iran.SaeidNikbakhtM.A. of Economics, Shahid Beheshti University, Master of Tax Auditor, Tehran, Iran.Hamid RezaTeymoriPhD. in Commercial Management, Rasht Azad University, Rasht, Iran.Journal Article20210224Subject and Objective of the Article: The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and since the management of its financial resources and revenues has a decisive role in this matter, in In this regard, the purpose of this study was to investigate the effect of financial variables on the optimal performance of social security investment holding companies.<br />Research Method: This research was conducted in the framework of deductive-inductive stadiums and the data and information of 34 companies in the period of 1387 to 1397 were used and the results were analyzed using data panel method and EVIEWS software.<br />Findings: Based on the research findings, the significance and positive relationship between market expected return, productivity and company value with optimal performance was confirmed and the relationship between firm size and optimal financial performance was rejected.<br />Conclusion, originality and its addition to knowledge: The expected return of a company is affected by the internal situation due to efficiency and productivity and the external situation due to economic fluctuations. Therefore, companies will perform better with features such as smaller size, higher market value of securities and higher productivity and efficiency ratios.Subject and Objective of the Article: The Social Security Organization, as a support and insurance organization, has always sought to maintain the value of the reserves of the insured and provide the necessary resources to fulfill its obligations, and since the management of its financial resources and revenues has a decisive role in this matter, in In this regard, the purpose of this study was to investigate the effect of financial variables on the optimal performance of social security investment holding companies.<br />Research Method: This research was conducted in the framework of deductive-inductive stadiums and the data and information of 34 companies in the period of 1387 to 1397 were used and the results were analyzed using data panel method and EVIEWS software.<br />Findings: Based on the research findings, the significance and positive relationship between market expected return, productivity and company value with optimal performance was confirmed and the relationship between firm size and optimal financial performance was rejected.<br />Conclusion, originality and its addition to knowledge: The expected return of a company is affected by the internal situation due to efficiency and productivity and the external situation due to economic fluctuations. Therefore, companies will perform better with features such as smaller size, higher market value of securities and higher productivity and efficiency ratios.https://gaa.journals.pnu.ac.ir/article_7734_e6fde658890dd72802672199b342be5a.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Improve Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal MarketsImprove Hurst Exponent to Evaluate the Information Efficiency of Companies in Fractal Markets109128770010.30473/gaa.2021.57868.1455FAMehrzadAlijaniPhD. Student in International Finance, Department of Financial Management, Faculty of Management and Economy, Sciences and Research Branch, Islamic Azad University, Tehran, Iran.0000-0002-6632-8805BanimahdBahmanAssociate Professor, Department of Management and Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.0000-0001-9554-4091HashemNikoomaramProfessor, Department of Management and Accounting, Faculty of Management and Economy, Islamic Azad University, Sciences and Research Branch, Tehran, Iran.Journal Article20210224Subject 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. <br />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. <br />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. <br />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. <br /> 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. <br />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. <br />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. <br />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. <br /> https://gaa.journals.pnu.ac.ir/article_7700_ae4a4fd422b8a8c38f65b635b73aff81.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd)Operational Budgeting in the Public Section Using Time Driven Activity Based Budgeting
(Case study: Neonatal Intensive Care Unite ward of Shahid Sadoughi Hospital in Yazd)129142769710.30473/gaa.2021.57219.1447FAMohammadrezaHajighasemiPhD. Student in Accounting, Faculty of Economic Accounting, Tajik National University, Dushanbe, Tajikistan.0000-0001-8025-3398MahdiyeAjdariM.A. in Accounting, Accounting, Faculty of Humanities, University of Science & Arts, Yazd, Iran.FereshtehShafei NaderyM.A. in Accounting & Budget Expert, Shahid Sadoughi University of Medical Sciences, Yazd, Iran.Journal Article20210115Objectives: 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.<br />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.<br />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.<br />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.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.<br />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.<br />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.<br />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.https://gaa.journals.pnu.ac.ir/article_7697_4bec2d65199969d306f5c71cfaa13ee8.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321The Role of Public Accounting and Psychological Factors in Perceived CorruptionThe Role of Public Accounting and Psychological Factors in Perceived Corruption143166769410.30473/gaa.2021.56019.1426FADavarMohammadiFaculty Member, Department of Accounting, Payame Noor University, Alborz, Iran.Ezzat AllahKordmirza NikooeiAssistant Professor, Department of Psychology, Payame Noor University, Tehran, Iran.AhmadGhorbankhaniPhD. Student of Industrial Management, Yazd University, Yazd, Iran.Journal Article20201105Subject 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 <br />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. <br />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. <br />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. <br /> 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 <br />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. <br />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. <br />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. <br /> https://gaa.journals.pnu.ac.ir/article_7694_f1bc9241fa44d749166790ca7a4836f2.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Modeling the Commercialization Factors of AccountingModeling the Commercialization Factors of Accounting167184769510.30473/gaa.2021.56602.1437FANavabKiamehrphd. Student of accounting, Department in accounting, borujerd branch, islamic azad university, borujerd, iranMahmoudHematfarAssociate Professor, Department of Accounting, borujerd Branch, Islamic Azad University, borujerd, Iran.FardinMansoriAssistant Professor, Department of Accounting, Sistan and Baluchestan Branch, zahedan, Iran.Journal Article20201208Subject 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. <br />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. <br />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. <br />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. <br /> 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. <br />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. <br />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. <br />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. <br /> https://gaa.journals.pnu.ac.ir/article_7695_0a03a4ef79c2e41f13e6de17f6bf38f0.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Provide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax SystemProvide a Pattern for Cognition Background Defects Formation of Informal Companies in Tax System185210770710.30473/gaa.2021.57657.1450FAMehdiMousapour LefmijaniPhD. Student in Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran.ZahraPour ZamaniProfessor, Department of Economics & Accounting, Islamic Azad University, Central Tehran Branch, Tehran, Iran.AhmadYaghoubnejadAssociate Professor, Department of Economics & Accounting, Islamic Azad University, Central Tehran Branch, Tehran, Iran.Journal Article20210213Subject 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. <br />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. <br />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. <br />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. <br /> 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. <br />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. <br />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. <br />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. <br /> https://gaa.journals.pnu.ac.ir/article_7707_abb34accf73565cb64e61cb46f955b83.pdfpayamenoor UniversityGovernmental Accounting2423-46137220210321Design and highlighting the technological entrepreneurship model in researching institutes of countryDesign and highlighting the technological entrepreneurship model in researching institutes of country211228773510.30473/gaa.2021.56969.1444FAHosseinHosseinzadehPhD. Student, Department of Government Administration , Saveh Branch, Islamic Azad University, Saveh, Iran.Ali AkbarAhmadiProfessor, Payame Noor University, Tehran West Branch, Tehran, Iran.Journal Article20210113Subject and purpose of the Article: This research is aimed at designing and explaining the technological entrepreneurship model in Iranian research institutes.<br /><br />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.<br /><br />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.<br /><br />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.<br /><br />Subject and purpose of the Article: This research is aimed at designing and explaining the technological entrepreneurship model in Iranian research institutes.<br /><br />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.<br /><br />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.<br /><br />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.<br /><br />https://gaa.journals.pnu.ac.ir/article_7735_fe7832f20f2e8002e3cdb49bd5e612ba.pdf