Research Paper
mahdi yaghoubi; Alireza Moradi; Babak Jamshidinavid; Mehrdad Ghanbari
Volume 4, Issue 1 , March 2018, Pages 9-22
Abstract
The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market ...
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The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market in the Construction, Reform, Justice and Hope in a long-term of 25-year period. The number of observations of this research was 100 observations. In this research, the most important capital market indices were included total index and number the of companies accepted in Tehran Stock Exchange as a dependent variable and in the sector of monetary and financial policies the monetary and financial variables were converted from nominal to real by using the general index of prices in all observations. In this research, out of 360 models, 2 final models were extracted and analyzed. In analyzing the data to determine the effect of the independent variable on the dependent variable multiple Regression was used, as well as to compare the different governments the Wald test was used and to test the root of the Dickey Fuller test, that means the total stock index is different in the governments of Iran, and there is no significant difference between the variables of the number of companies
Research Paper
D Foroughi; S.Mohammad Moshashaei; A Daryaei
Volume 4, Issue 1 , March 2018, Pages 23-36
Abstract
The aim of the present research, with focuses on two role of performance measurement system (incentive-oriented and exploratory use) and a key organizational features contractibility, is to investigate the effect of using performance measurement system on public sector performance. The research population ...
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The aim of the present research, with focuses on two role of performance measurement system (incentive-oriented and exploratory use) and a key organizational features contractibility, is to investigate the effect of using performance measurement system on public sector performance. The research population is comprised the urban services and urban development units of Municipalities of Mazandaran province. In order to hypotheses testing, data were collected through questionnaire. For research models estimation, OLS regression has been used. Research findings show that 1 unit increase in incentive-oriented use leads to 0.26 units increase in performance that 0.21 units is due to direct effect and 0.05 units is due to indirect effect. Also, 1 unit increase in exploratory use leads to 0.34 units increase in performance that 0.33 units is due to direct effect and 0.01 units is due to indirect effect. According to the results, the managers of the public sector is recommended, considering the emergence of new public management, use the incentive-oriented and exploratory measures in evaluating the performance of their units.
Research Paper
nooshin salehi; alireza mehrazeen
Volume 4, Issue 1 , March 2018, Pages 37-48
Abstract
The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve ...
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The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve the research goal, 70 questionnaires (70 for each municipality of a questionnaire) were distributed among financial managers of Khorasan Razavi Municipality. To study the research data, structural equations have been used. The data from this study were analyzed using Spss and Smart-PLS software. The results of the analysis of the research data showed that tight budget Control in terms of budget turbulence conditions does not affect the decrease of budget deviation. The budget deviation last year has affected the budget deviation of current year. Budget turbulence effects on budget deviation. The past budget deviation does not affect on tight budget Control. This was the first time that research was conducted with such a budget orientation at the municipal level in Iran.
Research Paper
mahdi gheidi; Aziz Gord
Volume 4, Issue 1 , March 2018, Pages 49-58
Abstract
This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health ...
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This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health and Medical Education, in order to continuously improve the quality of health services and optimally use the health facilities of the country, to improve the processes and structure of economic management (accounting system Performanc based payments, and operational budgeting).
The reports resulted from software's simultaneous implementation and the reports before that (accrual accounting and ABC) were reviewed by 68 financial managers and experts. The survey was taken through T-student statistic test. Its result, while emphasizing on theories, showed that one seamless, integrated system Enterprise Resource Planning (ERP) in accounting, financial management, costing and budgeting can play a crucial role in decisions made by managers.
Research Paper
seyed hesam vaghfi; roya darabi
Volume 4, Issue 1 , March 2018, Pages 59-72
Abstract
The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which ...
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The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which has always been one of the most controversial issues of accounting in professional contexts. The main purpose of the present research is to assess the existence of profit manipulation in financially helpless companies as well as the effect of the role of state ownership in modifying this relationship. To do this, based on the research variables, Benford’s law has examined the existence or absence of profit manipulation in helpless financial companies. The results of the hypothesis test based on the data of 648 years of the Stock Exchange Company from 1387 to 1395 indicate that the managers of financially helpless financial corporations are manipulating profits, and in fact, the profit figures in these companies do not follow Benfford’s law, and if the companies have government ownership There is no change in the company's non-compliance with Benford's law.
Research Paper
issa karimipoor; Gholamhossein Mahdavi
Volume 4, Issue 1 , March 2018, Pages 73-86
Abstract
Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations ...
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Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor.
Research Paper
mahdi faghani; moslem saeedi garaghani; ruhollah hashemi
Volume 4, Issue 1 , March 2018, Pages 87-100
Abstract
Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing ...
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Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
Research Paper
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.
