Seyed rahmatollah akrami; Hadi khodabakhshi; Mehrdad jabbari; Farhad fazilat
Volume 1, Issue 2 , September 2015, Pages 9-18
Abstract
The present study was to study the role of the before and during supervisory challenges on the expenditures of the Executive entities applied by treasury officers to improve supervision payments. Pay attention to the supervision and control of budget implementation, is inevitable in the country's management. ...
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The present study was to study the role of the before and during supervisory challenges on the expenditures of the Executive entities applied by treasury officers to improve supervision payments. Pay attention to the supervision and control of budget implementation, is inevitable in the country's management. The existence of an effective surveillance system for the financial aspects to a large extent helps implementation of the country's economic development and social justice. The population of the study is the heads of the Central Executives and the research method is qualitative content analysis for the analysis and the conclusion. As the results of research 19 axioms has been extracted in the field of the role and performance of the treasury officers from viewpoints of the Executives heads which are presented and described in the results of the research.
Reza Jamei; Faezeh Rezaei Yamin
Volume 1, Issue 2 , September 2015, Pages 19-30
Abstract
Improving the productivity of labor in organizations is one of the characteristic of modern advanced societies. Given the importance of human resources in the success of modern organizations, this study aims to examine the relationship between labor productivity in the State Tax has been made. The population ...
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Improving the productivity of labor in organizations is one of the characteristic of modern advanced societies. Given the importance of human resources in the success of modern organizations, this study aims to examine the relationship between labor productivity in the State Tax has been made. The population of this research includes the total amount of tax within the companies (legal entities) during the years 1385 to 1392 that have been activated. In order to gather information, library research and questionnaires methods were used. The research method is descriptive correlation and the target is applied in order to investigate the hypotheses used in this research, the Prison Correlation and Regression test has been used. The results of the study show that among the factors of job satisfaction, job security, job quality, employee empowerment, improve staff training and career assessment and taxation task is a meaningful relationship. The data was analyzed using path analysis, a conceptual model has very good fit. The results of this research will help managers and executives in the organization's tax to improve the productivity of human resources.
Hossein Badiei; Hasan Dehghan Dehnavi; Mehran Aarabi
Volume 1, Issue 2 , September 2015, Pages 31-40
Abstract
In the 80s as a result of promotion of responsibility and accountability level of governments and citizenship demands, the European countries intended to transform and revolutionize management systems of these organs which results in the modern approach towards public sector. As such, the formation ...
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In the 80s as a result of promotion of responsibility and accountability level of governments and citizenship demands, the European countries intended to transform and revolutionize management systems of these organs which results in the modern approach towards public sector. As such, the formation of functional planning begins at a time that the paradigm of modern public management has been mooted and gradually implemented in European countries. The main characteristic of modern public management is to emphasize efficiency and effectiveness, cost effectiveness and employment of public resources by private sector mechanisms which result in functional budgeting rather than program based budgeting. The change and improvement of budgeting system is on the agenda of the then management and planning organization from ten years ago. But after the passage of ten years, most budget experts are of the opinion that it is not useful. The central purpose of this research is to recognize and determine the obstacles and problems in the way of implementation of the functional budgeting system in the administration section of Yazd province by taking polls. Data have been analyzed by fuzzy hierarchical analysis. Findings reveal that accountability, motivation and change management have been ranked as having top priority.
Taher Davari; Mohammad Nazaripour
Volume 1, Issue 2 , September 2015, Pages 41-54
Abstract
Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements. Since the main priority of shareholders is to obtain reasonable assurance that the financial statements not misleading therefore, ...
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Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements. Since the main priority of shareholders is to obtain reasonable assurance that the financial statements not misleading therefore, to reduce audit risk to a minimum possible level can be considered one of the top priorities of each audit. This research attempts to study the attitudes of Iranian professional auditors toward the audit risk. Population was certified public accountants who are employment in Iranian audit organization, Iranian Association of Certified Public Accountants (IACPA), private auditors and academic members. Using Cochran's formula, 89 persons were selected as sample. In order to gather data questionnaire were used. Chi-square test at 95% was used to test the research hypotheses. According to the research findings, respondents' level of knowledge and experience in the field of risk-based audit is the appropriate level. Also, the research findings show genetic components (sex and gender) and social components (education, place of employment and work experience) have not meaningful effects on respondents' level of knowledge regarding risk-based audit.
akbar aminimehr; Rezvan Hejazi; Ziaedin shahim pormehr
Volume 1, Issue 2 , September 2015, Pages 55-66
Abstract
The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) ...
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The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) is applied. The population includes all financial employees of the Kharazmi University, who were examined by a simpler random sampling method. To collect data, a questionnaire containing 30 questions, was used. The descriptive statistics including: average, percentage and frequency were used. And the inferential statistical techniques such as Kolmogorov-smirnov test, X2 test, and also T-student test were used to determine the normality of the data. And the SPSS software was used to analyze the collected data. The finding indicates that accrual accounting promotes the public sector accountability. Results showed that accrual accounting has no significant effects on the transparency of reporting. Also the T-student test results showed that accrual accounting affects the cost of services in Kharazmi University. Finally, according to the respective literature and the results of the research, some strategies were presented to improve the situation, implementation of accrual according and accountability and in general research variables in universities affiliated to the Ministry Science, Research, and Technology.
reza sabzevari; hashem valipour; javad zaree
Volume 1, Issue 2 , September 2015, Pages 67-82
Abstract
The main aim of this study is to investigate the implementation of operational budget in Gachsaran Oil and Gas Production Company. Following this study is to use the well known “Shah Model” (1998) and with an emphasis on three dimensions: the ability, authority and acceptance and review of ...
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The main aim of this study is to investigate the implementation of operational budget in Gachsaran Oil and Gas Production Company. Following this study is to use the well known “Shah Model” (1998) and with an emphasis on three dimensions: the ability, authority and acceptance and review of the economy, to implement the operational budget at the giant stat econsider. This study includes thirteen main hypothesis and eight sub-hypo theses. The result has shown that this company has not 95% ability for operational budget and this hypothesis is not confirmed from ability point of view. But from authority and advantage view, it is accepted. Based on the 4th main hypothesis, it is confirmed that implementation of operational budget causes economic advantage. Other main hypothesis shown that among three levels of choice in the company, top management, middle management, budget experts have different ideas and the result has been compared.
Mahdi Mahdavikhou; Mariam Mahmoodtorabi; Mohsen Khotanlou
Volume 1, Issue 2 , September 2015, Pages 83-92
Abstract
This research aims to study the impact of the components of intellectual capital on the dimensions of financial performance in the governmental companies related to the power ministry in Hamedan city. The statistical population in this study includes the total employees working in these governmental ...
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This research aims to study the impact of the components of intellectual capital on the dimensions of financial performance in the governmental companies related to the power ministry in Hamedan city. The statistical population in this study includes the total employees working in these governmental companies. The research methodology in this study is descriptive analytic, and through a 26-item questionnaire which has been designed to measure financial performance and Bounti’s standard questionnaire for measuring the intellectual capital, required data was collected. Validity and reliability of the designed-questionnaire were 80/2 and 91/7 respectively, therefore; the validity and reliability of questioner were confirmed. The correlation test and regression method was used to analyze the research findings. At the trust ship level of 95%, findings show intellectual capital has a positive impact on financial performance.
