Research Paper
sasan mehrani; Aliakbar Nonahal Nahr; farhad forghani
Abstract
Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the ...
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Subject and Purpose of the Article: The purpose of the present study is the comparative evaluation of the efficiency of current pricing practices of firms approved by the High Council for the implementation of general policies of Principle 44 and the modern pricing practices of firms. Research Method: This research is an applied type of research and is a descriptive research method. The base rate of each share is based on future earnings forecasts with the three proposed methods and discounted to rates 30% on the valuation date, as well as the base rate calculated by official financial experts according to models specified by the Supreme Council for the Implementation of the General Policies of Article 44 of the Constitution, and calculate the results at the price of the first transaction and the geometric average of the first six months after Admission to the exchange is compared. Research Findings: There is a meaningful difference between stock price evaluated by experts and the average price of the first six months after entering stock market. Conclusion, Originality and its Contribution to the Knowledge: Stock evaluation model of firms by predicting and discounting future cash flows is more efficient. In other words, the use of classical valuation methods (at least publicly) in the Iranian environment cannot lead to valid results, and contingent and case valuation methods should be used to evaluate the companies being outsourced.
Research Paper
mohammad Kashanipour; NEZAMODIN RAHIMIAN; mohammadhossein rahmati; mansour mohamadi
Abstract
Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based ...
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Subject and Purpose of the Article: The role of the Supreme Audit Court in protecting public interest with regarding the vastness of public sector in our country is very important. to attract and increase public confidence, the action and decision of the supreme audit court auditor’s must be based on appropriate ethical climate framework and ethical codes. Implementation and promotion of a appropriate ethical climate requires identifying it’s dimensions and factors affecting. The purpose of this research, identifying the factors constituting Supreme Audit Court ethical climate for representation a appropriate model in this regard. Research Method: the qualitative approach has been pursued and the data has been collected using the interviews conducted with the 21 Supreme Audit Court experts. Accordingly, Grounded Theory has been adopted as the methodology of the research through which the data has been analyzed in three phases, open coding, axial coding and selective coding. Research Findings: In overall the research findings indicate the Significant differences in Supreme Audit Court ethical climate dimensions with previous research. most important differences in Supreme Audit Court ethical climate consists of the lack of individual interests, organization interests, friendship and personal moralities dimensions. Conclusion, Originality and its Contribution to the Knowledge: the result showing the Some special dimensions consists of Effectiveness, general considerations and identifying The issue of safeguarding treasury in the Supreme Audit Court ethical climate.
Research Paper
Abdul Rahman Naroui; Alireza Momeni; Aziz GORD
Abstract
Subject and Purpose of the Article: The present research seeks to develop and evaluate the optimal model of accrual accounting system in the public sector (Case study: managers and accountants of executive bodies). The purpose of this research is to present an optimal model of accrual accounting system ...
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Subject and Purpose of the Article: The present research seeks to develop and evaluate the optimal model of accrual accounting system in the public sector (Case study: managers and accountants of executive bodies). The purpose of this research is to present an optimal model of accrual accounting system in the public sector. Research Method: The present research has been of sequential exploratory project type. Therefore, theme analysis and the network of themes type in the qualitative phase and survey study in the quantitative phase have been used. Research Findings: The findings of the qualitative phase showed that the network optimal theoretical model of accrual accounting system in the public sector has been saturated theoretically from 4 comprehensive themes (Including: A- Increasing institutional trust in the executive apparatus, B- Improving the management process, C- Increasing organizational productivity and D- Improving financial laws and regulations), 9 organized themes and 43 basic themes and a conceptual model has been construct. Conclusion, Originality and its Contribution to the Knowledge: In order to present the optimal model of accrual accounting system in the public sector, a conceptual model has been developed and evaluated.
Research Paper
Shahnaz Mashayekh; Fatemeh Geramirad; Mahnaz Mahmoudkhani
Abstract
Subject and Purpose of the Article: The main purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data. ...
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Subject and Purpose of the Article: The main purpose of this study is to investigate the publication of governmental accounting and auditing books. Research Method: The bibliometric method has been used to analyze the research data. The statistical population includes all books in the field of governmental accounting and auditing in the latest descriptive bibliography of the National Library until July 2020. Research Findings: Findings showed that out of a total of 265 books, 17 volumes were published before 2002 and the rest after. The most active author in this field is Mr. Nasser Fouladi Nasab. The best-selling book is the work of Mr. Aghvami and Mr. Babajani, and Majal Publishing is the best publisher. 28% of the works are the result of group participation and 72% are the share of individual works. In addition, only 22 books have been revised. The results show that the number of books published in recent years has grown overall, but the situation of editing and revision of government accounting and auditing books is not very favorable. Conclusion, Originality and its Contribution to the Knowledge: In this research, for the first time, the situation of publishing books of government accounting and auditing has been studied. The results of this research can be used by writers and publishers.
Research Paper
mahsa ghasemi; Rezvan Hejazi; Azadeh Maddahi
Abstract
Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of ...
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Subject and Purpose of the Article: The purpose of the study is to design a model for conducting performance auditing of projects focusing on the projects of the National Iranian Oil Company and its subsidiaries. Research Method: According to the exploratory approach of research and implementation of performance audit scope in Iran, the method of qualitative research and grounded theory is used. Research Findings: According to the results of the research, legal requirements, need to be accountable, independence of performance auditing, clear vision and goals, financial resources, professional standards, quality and availability of information, performance criteria, Cooperation of the auditee, audit manager, implementation team, team work and in-service training are the factors affecting the implementation of operational auditing. Implementation of this model will lead to accountability, improve corporate governance and performance, efficiency, economy, effectiveness, customer satisfaction and planning. Conclusion, Originality and its Contribution to the Knowledge: Due to the infancy of performance auditing in Iran and characteristics of governmental companies, the proposed model is more applicable and implemented compared to similar research. It is also the first study in Iran to provide a model for performance auditing in projects.
Research Paper
MASOUD NIKANDISH; mohamadali moradi; ali payan
Abstract
Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The ...
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Subject and Purpose of the Article: In this study, while identifying the factors affecting the difference between the declared tax and the definitive tax, the effect of the type of activity of taxpayers on these factors has been investigated with the aim of reducing the difference. Research Method: The research data has been collected through the databases of the Tax Affairs Organization and referring to the tax files of taxpayers. The statistical population of the study includes those legal entities that have submitted their performance tax returns and their taxes have been finalized in the tax dispute resolution authorities. Research Findings: Findings show that the factors affecting the difference between the declared tax and the definitive tax and these are different according to the type of taxpayer activity and the type of taxpayer activity has an impact on the taxpayer. Conclusion, Originality and its Contribution to the Knowledge: According to the results of the research, paying attention to the mentioned factors according to the type of activity of individuals can reduce the mentioned difference and correctly identify and receive tax revenues on time.
Research Paper
iman karnama; iman dadashi; mahmood yahyazadefar; hamid reza gholamnia roshan
Abstract
Subject and Purpose of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect ...
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Subject and Purpose of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect of governance privilege on the financial indiscipline of selected ministries. Research Method: Theoretical foundations and research background of relevant domestic and international principles and standards were examined and presented in the form of four components of transparency, responsiveness, efficiency, effectiveness and openness, and by analyzing the relevant indicators of each component. Research Findings: Based on the analysis of the opinions provided by the experts, the generality of the proposed model model consisting of 4 components and 110 related indicators was confirmed. By analyzing the relevant reports, it was found that the two components of accountability and efficiency and effectiveness have caused a significant reduction in financial indiscipline in the studied devices. Conclusion, Originality and its Contribution to the Knowledge: The research model, considering the scope of the indicators, can be used as a basis for establishing appropriate governance in the public sector and assessing its status, which leads to a more effective use of public funds.
Research Paper
Jafar babajani; javad dostjabbaryan
Abstract
Subject and Purpose of the Article: The audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system, performance audit uses novel methods to evaluate performance, effectiveness, ...
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Subject and Purpose of the Article: The audit system is one of the active subsystems in the accountability system that plays an important role in evaluation of public sector institutions. As part of the comprehensive audit system, performance audit uses novel methods to evaluate performance, effectiveness, and economic gain of public and practical financial sources of executive systems in order to prove effective in evaluation of different types and levels of public accountability. Realization of this requires presence of the factors affecting establishment of this audit system, which has been identified in another study. Research Method: In this work, the current status of the factors affecting establishment of performance audit system has been evaluated using the Triple Branch Model. 100 members of the Court of Auditors, auditors and experts of Ministry of Economy and Finance, senior managers and supervisors of operational audit of the Audit Office and presidents of Internal Audit Group of Tehran Municipality took part in the study. Research Findings: Results of testing the study’s questions conducted by reputable statistical methods reveal that in current conditions none of the structural, behavioral, and contextual factors are suitable for establishing the performance audit system. Conclusion, Originality and its Contribution to the Knowledge: The results from this study suggest that the current status of none of factors affecting the installation of performance auditing system are currently suitable for establishing this system. Therefore, special attention must be paid to improving these factors to establish the performance auditing system in the country.
Research Paper
mohammad hossein safarzadeh; seyed hossein sajadi; mahya shabani
Abstract
Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve the performance of the government. In this study, ...
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Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve the performance of the government. In this study, the effect of the personality type of Supreme Audit Court auditors on their audit quality has been investigated. Research Method: This study is a survey research and applied research. The sample of the study is 263 Auditors of Supreme Audit of Iran, which is determined using Cochran formula. Research Findings: The results show that the personality type of Supreme Audit Court’ auditors affects their audit quality. Among the personality types, conventional type had the highest and investigating type had the least effect on audit quality. But the gender of the auditor has not played a moderating role in the relationship between personality type and audit quality. Conclusion, Originality and its Contribution to the Knowledge: The results of this study can help the Supreme Audit Court in recruiting new auditors, considering their personality type, thereby enhancing audit quality. This research is valuable for presenting a new approach in the field of audit quality and the effect that the personality of the Supreme Audit Court auditor on it.
Research Paper
babak amani dadgar; Younes Badavar Nahandi; Mehdi Zeinali
Abstract
Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: ...
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Subject and Purpose of the Article: Ethics has a special station in the studies of researchers. The present study examined the impact of individual, organizational, authentic leadership and psychological characteristics on a model for ethical development and virtue in health accounting. Research Method: Standard questionnaire was used for this study. The statistical population is focused on financial managers, budget and their deputies and finance chief university of medical sciences (N=897) in 2019, out of which 269 questionnaires were collected and tested through structural equation modeling in AMOS software. Research Findings: Research findings show that individual characteristics with a significant level (0.011) and authentic leadership characteristics with a significant level (0.004) lead to ethical development. Also, the characteristics of authentic leadership with a significant level (0.004) and psychological characteristics (four dark personality traits, five personality traits (NEO), moral intelligence and religious orientation) with a significant level (0.000) lead to virtue. In addition, organizational characteristics (job satisfaction, employment relationship, organizational responsibility, type of service) and psychological characteristics do not lead to ethical development and individual and organizational characteristics do not lead to virtue. Conclusion, Originality and its Contribution to the Knowledge: Attention to managerial and psychological characteristics is recommended in professional ethics. It is also possible to adopt executive mechanisms for the interaction between the leadership of the organization with its subordinates on the one hand and work interaction between employees on the other hand.
Research Paper
ali mohammdi; Heydar Mohammadzadeh Salteh; zahra dianati dalami; Yaqoub Aghdam Mazraeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts ...
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Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts selected by the snowball method in 2019. Research Findings: It shows that the quality of public sector financial reporting in Iran is not favorable. Empowerment of devices, managerial decisions, as a causal condition and budgeting system, behavioral factors, as underlying factors and resistance economy, financial stability, organizational cohesion, were identified as intervening conditions in this study. And the consequences lead to improving the efficiency and performance of public institutions, saving the country's costs, increasing the level of citizenship requirements. Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the present study, the public sector of the country can move towards improving the quality of public sector financial reporting by careful planning and eliminating the existing weaknesses of financial reporting.
Research Paper
AZIZ RASHIDI; Ebrahim Abbasi; Mostafa Jafari; Nabioallah Mohammadi
Abstract
Subject and Purpose of the Article: The Social Security Organization, like any other for-profit and non-profit organization, is always faced with the issue of budget allocation. This article aims to design a performance-based budgeting model with an emphasis on the model used in performance based budgeting ...
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Subject and Purpose of the Article: The Social Security Organization, like any other for-profit and non-profit organization, is always faced with the issue of budget allocation. This article aims to design a performance-based budgeting model with an emphasis on the model used in performance based budgeting (input, process, output and outcome continuum) in the Social Security Organization. Research Method: The elements of this model are identified using cognitive mapping technique, organizational experts' opinions and semi-structured interviews, identification, based on hierarchical analytical technique of leveling, using pairwise comparisons to determine the coefficient of importance and using TOPSIS technique at each priority level. Were classified. Research Findings: The research findings show that the organization for its survival should pay special attention to the sustainability of economic activities in the country and on the other hand to perform optimal organizational affairs, reduce unnecessary traffic… Virtual social security should be expanded and developed. Conclusion, Originality and its Contribution to the Knowledge: In order to get rid of the current recession, the organization should refrain from relying solely on receiving premiums as the main source and spend most of its funds on major matters such as developing national organizational, operational and evaluation plans.