نوع مقاله : مقاله علمی پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری ، دانشگاه آزاد اسلامی واحد یاسوج، یاسوج ، ایران
2 استاد گروه حسابدارى، دانشگاه شیراز، شیراز، ایران.
3 دانشیار گروه حسابدارى، واحد فیروزآباد، دانشگاه آزاد اسلامى، فیروزآباد، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Subject and Purpose of the Article: This research studied external accountability gap of tax affairs organization from the viewpoint of academic society, great taxpayers and the government through applying Servqula model.
Research Method: Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses.
Research Findings: Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata.
Conclusion, Originality and its Contribution to the Knowledge: Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.
کلیدواژهها [English]