Jaafar babajani; sohrab Osta
Volume 2, Issue 1 , February 2016, Pages 7-16
Abstract
Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development ...
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Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development plan, performance-based budgeting has attracted the attention of governments and organizations. In performance-based budgeting, classifying operations is done so that goals are specified more clearly, the budgeting evaluation is easier and is related to its cost analysis and output is paid adequate attention to. The main goal of performance-based budgeting is the modification of public sector’s management and increasing the efficiency of its costs. This study is presented in three main parts. The first part presents the theoretical underpinnings and the literature of performance-based budgeting. The second part deals with the notion of performance-based budgeting in countries such as Canada and Iran. The third chapter then presents measures taken in relation to performance-based assessment and suggestions for its implementation.
narges sarlak; ali mohammad Ghanbari; zohre moharreri
Volume 2, Issue 1 , February 2016, Pages 17-30
Abstract
The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head ...
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The purpose of this study is to determine and compare the cost of major services of the selected centers of Medical University of Qom by using ABC method and also to compare this cost with approved medical tariffs in order to respond to the ambiguities and meet the information needs of university head management. Findings of the study indicate that because of personal and medicine expenses, cost of the services in Izadi Hospital is more than Hazrat Zahra center. Moreover the cost of per unit of major services (including: caesarean, natural childbirth and painless delivery) in both centers is more than the approved tariffs of Izadi’s Health Ministry.
jamal bahrisls; ahmad Fathi Abdollahi; Gholamreza karami
Volume 2, Issue 1 , February 2016, Pages 31-40
Abstract
We study the effect of privatization on financial and operating performance of Iranian governmental entities that privatized during 2007-2013. The purpose of this study is investigation the success of privatization program in reaching performance improvements. In this study the performance of firms that ...
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We study the effect of privatization on financial and operating performance of Iranian governmental entities that privatized during 2007-2013. The purpose of this study is investigation the success of privatization program in reaching performance improvements. In this study the performance of firms that privatized by share offering tested by earnings quality, profitability, liquidity, operating efficiency, capital investment and employment indexes. The innovation of this study was initial use of earnings quality index in Iranian privatization researches. Dechow and Dichev (2002) model used to measure of earnings quality. The compare means for paired samples test used for each hypothesis. The earnings quality index and sales to employment ratio were significantly lower than before privatization period. The net income to employment ratio as other operating efficiency factor was significantly upper than before privatization period. Other indexes don’t show significant differences. The general result of this research is that the privatizing of Iranian governmental entities by public offering method has not been successful.
ahmad Khodami pour; rohalla Kafashpour
Volume 2, Issue 1 , February 2016, Pages 41-52
Abstract
Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public ...
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Performance auditing since of traditional audit inability to perfect respond to the needs, is a suitable criterion to evaluat the efficiency, effectiveness and economy of activities, in order to targeted and systematic survey to provide an evaluation independent of performance and activities of public organizations to improve public accountability as well as the easiness of units decision making. The object of this study is to survey the impact of performance budgeting main elements on performance auditing implementation from the view point of experts and auditors of supreme audit court. For this purpose, the performance budjeting impacts is studied from three perspectives of planning, cost analysis, and performance management on assessment improvement in implementation of performance audit. This Research, is an applied research with a descriptive method, and in order to hypotheses testing, data were collected through questionnaire. The researche population is comprised the Supreme Audit Court auditors and experts. To test the hypotheses, t test was used. Research findings show that the elements of planning, cost analysis, and performance management in performance budgeting have impacts on improvement of performance auditing and implementing of performance Budgeting system can greatly lead to improving the performance evaluations in performance auditing.
zohre hajiha; Karamat Amirtaheri
Volume 2, Issue 1 , February 2016, Pages 53-58
Abstract
The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public ...
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The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public services. The method of this research is survey and we used from a standard questionnaire of Hans (2013) research and 60 persons of top managers and financial experts for investigating of the relation between accounting changes and value creation in public services in municipalities during the year 2015. The results show that accounting changes lead to stakeholder’s satisfaction and better evaluation of public services of municipalities. Therefore, we can conclude that the employment of accrual based accounting system in municipalities can result to generate to more comprehensive financial information for all groups of stakeholders and leads to improvement of quality of municipalitie’s public services and motivation creation by the effect of manager’s decision making of managers.
Syed Ali hosseini; Ali rahmani; marzeieh kamarei
Volume 2, Issue 1 , February 2016, Pages 59-70
Abstract
Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university ...
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Developing an effective university governance model at the higher education institutions and exploring its pattern index and components is the main purpose of this research. Also identifying effective governance barriers and challenges is another purpose of this research. In this research, university governance at Alzahra University in year 93 from the perspective of employees was subjected to scrutiny. Questionnaire was used for data collection. A total of 80 questionnaires were distributed among the employees of Alzahra University, of which 49 were gathered. Data was analyzed by using Spss software testing. The study results show that this university is governed by board of trustees and managers who have middle competence. The responses show that there are good management structures at the university. Also other findings show that the University is faced with some challenges. The individual performance findings showed the results that are above the average. It was also indicated that the risk management quality and internal controls have average results in the university. The necessity of improving effective governance in order to reduce the challenges ahead and better universities management are felt. In this regard, we have developed the Model thesis. The model consists of three elements, indicators and modifying factors that have a reciprocal relationship with each other. Strengthen each of the components will improve university governance.
aboumoslem asadi; Meysam Jafaripour
Volume 2, Issue 1 , February 2016, Pages 71-82
Abstract
The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards ...
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The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards for executive organization’s, The effect of these standards on these four factors is examined by using of four hypothesis ,these factors include place an accounting system and financial reporting based upon accountibility, the promotion of the qualitative characteristics of the financial reports, improvement of auditing process of financial reports, and also the improvement of financial management process in the governmental executive organizations. The data were collected by a questionnaire and the time interval of this study does not belongs to a specified period. The statistical population of this study consists of the managers and experts in organization of economic affairs and finance ,Fars deputy of price and treasurer, and the auditors of executive organizations of Shiraz. We select all of mentioned population as the samples of our study. The results show that establishment of accounting standards for governmental executive organizations is effective on mentioned factors.
Hossein Khoshnoud Khankahdani; kaveh parandin
Volume 2, Issue 1 , February 2016, Pages 83-92
Abstract
Activity Based Costing (ABC) is a method to illustrate cost of products and has capability to provide non-financial information to improve efficiency of organizations. The purpose of this study was to estimate the cost of radiology services provided in the year 1391 ABC method and with different cost-sharing ...
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Activity Based Costing (ABC) is a method to illustrate cost of products and has capability to provide non-financial information to improve efficiency of organizations. The purpose of this study was to estimate the cost of radiology services provided in the year 1391 ABC method and with different cost-sharing approach to determine the deviation of the cost of the tariff is approved. The study was cross-sectional and retrospective study that applied research, the researcher to examine and calculate the cost of stamp service in 1077 in the form of 19 different types of imaging in the radiology department of a hospital in Shiraz ordibehesht and the year 1391 has committed, data needed research through reports, forms design, interviews with the officials and the staff of the hospital and hospital centers were collected by direct observation of activities, the Radiology services department cost of using activity-based costing approach to cost allocation is done the approach of Simultaneous Equations and Direct approach between activity centers. To test the hypothesis of this study is to test and Man-Whitney and Wilcoxon tests were used Spss 19 software. The results of this study show that 95% of the difference between the cost of the services delivered by the different approaches adopted by sharing costs and tariffs there.
Naseh Haidrian; Adel Fatemi; aziz gord
Volume 2, Issue 1 , February 2016, Pages 93-102
Abstract
To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study ...
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To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3/67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated.
