Gholamreza kordestani; Nezamodin Rahimian; Sharokh Shahrabi
Volume 1, Issue 1 , September 2014, Pages 9-22
Abstract
The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence ...
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The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the success of transition. In this survey, collected data with questionnaire examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the public sector of Iran. The Cronbach’s Alpha for designed questionnaire has been determined 91.2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and Binominal test. Result of both examinations showed acceptance of hypothesizes. Thereupon, findings showed that choosing transition path has an important impact on transition to accrual basis from cash basis. In addition, using gap analysis tool can help to successful transition with doing a comparison among current situation and desired situation. Finally, data analyzing showed that although using gap analysis tool is very useful for choosing a suitable path, step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.
Zahra poorzamani; mohsen sadr moghani
Volume 1, Issue 1 , September 2014, Pages 22-30
Abstract
The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample population ...
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The purpose of present research is to study the obstacles in the way of the implementation of performance budgeting in Iran Tax Affairs Organization in 1392. Main hypotheses of the research are examined based on Shah Model containing the three factors of Ability, Authority and Acceptance. A sample population (size) consists of 312 people. Simple random sampling is selected for this research. Following collecting information and answers to the questionnaires, we used Excel and SPSS softwares to analyze and interpret the data collected. Reliability of data for all scales was assessed by Cronbach’s alpha coefficient .Also to examine the research hypotheses, Chi-square test was used. The results of the research showed that in all hypotheses the value of Chi-square is statistically significant. Indeed the results of main hypotheses and all relevant subordinated hypotheses shows that “Tax Affairs Organization” does not enjoy required ability, authority and acceptance implement performance budgeting.
mahmoud mosavi shiri; mohammad hosin sadeghee; Hossin Fateh
Volume 1, Issue 1 , September 2014, Pages 31-40
Abstract
In Iran, the public sector has used the cash basis in financial reporting which is not capable to compute the cost of services and do performance based budgeting. Therefore, universities of medical sciences of Iran have used an accrual accounting basis since 2005. The present study investigates the information ...
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In Iran, the public sector has used the cash basis in financial reporting which is not capable to compute the cost of services and do performance based budgeting. Therefore, universities of medical sciences of Iran have used an accrual accounting basis since 2005. The present study investigates the information quality of financial reports provided in universities of medical sciences of Iran, as a comparison between accrual basis and cash basis. Our sample includes 150 financial managers and experts in universities of medical sciences of Iran in 2013. Research data have been collected by means of questionnaire containing 36 proposition of 7-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also T test and variance analysis "ANOVA" were used. Results of data analyeses showed that there is a significant difference between prepared information from accrual and cash basis in some qualitative characteristics such as relevance, honesty, understandability, timeliness, comparability, traceability, predictability and validity. As per the finidings and conceptual framework for general purpose financial reporting and approved Iranian accounting standards (1 to 3) of public sector, it is compulsory for all public sectors to establish and perform the accrual accounting basis.
Alimohammad Ghanbari; narges sarlak; Mehdi Hashemi
Volume 1, Issue 1 , September 2014, Pages 41-52
Abstract
This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software ...
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This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing the ability of software systems of Medical Science Universities in supporting the activity-based costing (ABC), complementary information are gathered by interview, review documents, observation and systematic and field studies in 2012, along with investigating software systems in case study (Medical Science University of Qom). Research finding shows that different software related to fiscal area has necessary ability for data feeding and tracing information related to measurement drivers and it executes the first stage of ABC system which is allocation of the consumed resources to cost centers, but this capacity is not totality used. According to this research, for establishing suitable foundation, improving current software system and performing structural improvement (technical architecture) are needed for performing activity based costing.
mehdi Fazeli; aziz gord; kaveh parandin
Volume 1, Issue 1 , September 2014, Pages 53-64
Abstract
Tax incomes are considered as the only source for providing finances of public expenses in each country and Consequently, taxation system is considered as a very important and influential part of the economic activities. In this study the effect of an healthy administrative system health on obedience ...
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Tax incomes are considered as the only source for providing finances of public expenses in each country and Consequently, taxation system is considered as a very important and influential part of the economic activities. In this study the effect of an healthy administrative system health on obedience of taxpayers at Thehran’s Southern general bureau of Tax Affairs has been studied. The population sample includes all managers, deputies and personnel working in tax affairs and taxpayers at Thehran’s Southern general bureau of tax affairs. As final sample, 198 managers, deputies and personnel working in Tax Affairs and 388 taxpayers at the above bureau were randomly selected. All of them responded to a research based questionnairs and the data from this questionnairs were analyzed by a single T-test sample. The research is functional and descriptive. A main question and ten sub-questions were used to do the research. Findings indicated that the influence of administrative system health on tax submission taxpayers in tax office at south of Tehran was significantly positive
saied hasan salenejad; saied hesam vaghfi; hasan ali ghasemi; zahra aghel
Volume 1, Issue 1 , September 2014, Pages 65-72
Abstract
Today, electronic banking plays an essential role in the banking industry. Banking industry facing challenges led banks to make use of electronic banking, delivery services and products throughout electronic banking. Moreover, they are trying to understand their customers' needs and everyday increase ...
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Today, electronic banking plays an essential role in the banking industry. Banking industry facing challenges led banks to make use of electronic banking, delivery services and products throughout electronic banking. Moreover, they are trying to understand their customers' needs and everyday increase on service quality throughout electronic banking. This research tries to investigate the effect of customers' satisfaction throughout Internet services of Melli Bank. Aim of this research was investigating customer satisfaction of Melli Bank in Mashhad based on the End-User of the bank’s system. Moreover, we investigate customer satisfaction and individual variables like effect of variables (demographic). Based on the collected data, this study is a survey. Results of this research indicated on significant relationship existent between some demographic factors like age, gender, education and customer satisfaction. The method is applied and to search for related statistical hypothesis testing and analyze data is used in SAS software. As well as the factors presented in the conceptual model associated with customer satisfaction and these factors have a significant impact on customer satisfaction.
zohrah hajiha; mohammadaref zareei
Volume 1, Issue 1 , September 2014, Pages 73-82
Abstract
The purpose of this study is the evaluation relationship among stress factors, job burnout, mental health and healthy lifestyle to analyse the effects of healthy lifestyle as a mechanism to encounter with negative effects of job stress on public sector ...
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The purpose of this study is the evaluation relationship among stress factors, job burnout, mental health and healthy lifestyle to analyse the effects of healthy lifestyle as a mechanism to encounter with negative effects of job stress on public sector accountants. Research group included Sistan and Baluchistan’s tax organization staff’S and for evaluating sample volume based on Kokran formula, 196 were selected as the statistical samples. Standard questionnaire of Jones et.al (2010) has been used to obtain data. In order to analyse information statistically, distribution tables, average, standard deviation and multivariable regression and correlation coefficient tests were applied to evaluate research hypotheses. Results showed that the job stress caused by burning out and induces from heavy job and its effects on physical health, has a negative effect on job outcomes. However, negative effects of job stress and too much burning out in public sector accountants, can be removed by a healthy lifestyle which influences mental health.
