Transition from Cash to Accruals Accounting in Iran Public Sector:The Required Time Period

S.R Akrami; Ali Faal Ghayoumi; M.H Ghadirin Arani

Volume 3, Issue 2 , September 2017, Pages 9-18

Abstract
  Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the ...  Read More

Research Paper
The Effect of Tight Budget Control on Iran's Budget Deviation

saeed bazrafshan; Ahmad Khodamipour

Volume 3, Issue 2 , September 2017, Pages 19-30

Abstract
  The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related ...  Read More

Research Paper
The Effect of Social Capital on Improving the Accountability of Public Sector Managers

K. Ghaderi

Volume 3, Issue 2 , September 2017, Pages 31-42

Abstract
  The present study aims at evaluating effects of social capital on improving accountability of public sector managers. The study consisted of all managers of state organs and institutions of the province of Kurdistan. The number of government organizations across the province to help 490 units Cochran ...  Read More

Research Paper
The Empirical Study of the Implications and Challenges of the Pilot Implementation of the Value-Added Tax (VAT) in Iran Tax System

F. Babaei; H. Jahangiri Kalouri; F. Peykani

Volume 3, Issue 2 , September 2017, Pages 43-58

Abstract
  The aim of this study is to investigate the implications and challenges of the pilot implementation of the Value-Added Tax (VAT) in the Tax System in Iran. This study is a descriptive survey. The research hypothesis is based on the Likert scale questionnaire was designed .The required data were collected ...  Read More

Research Paper
Investigating the Impact of Empowerment through Motivational Level on Job Performance Indicators (Case study: Ministry of Economic Affairs and Finance)

mohammadreza rabiee mandejin; saeed gholizadeh nargesie

Volume 3, Issue 2 , September 2017, Pages 59-70

Abstract
  The main objective of this research is to investigate the effect of empowerment through the level of motivation on the job performance of the Ministry of Economic Affairs and Finance. This research is applied in terms of applied and descriptive survey method. In order to carry out this research, standard ...  Read More

Research Paper
Investigating the Effect of Knowledge Management on the Efficiency of the Financial Sector of Executable Organizations (Case study: Mashhad Municipality)

S.H. vaghfi; M.M Ghomian; A. Fayaz; samiran khajehzadeh

Volume 3, Issue 2 , September 2017, Pages 71-78

Abstract
  Obviously, the knowledge has been considered as an important asset and is managed for creation of competitive advantage in private and public sector organizations. In the present study, effect amount of knowledge management factors on creativity and learning of zone one Mashhad municipality employees ...  Read More

Research Paper
The Necessity of Establishment of Performance Audit from the Viewpoint of Public Sector Auditors

Mohammad Nazaripour

Volume 3, Issue 2 , September 2017, Pages 79-92

Abstract
  Performance audits provide elected officials and government employees with an objective, third-party analysis of their operations to help them improve performance, reduce costs, and make informed, data-driven decisions. The purpose of this study is to investigate the role of performance audit in improving ...  Read More

Research Paper
Financial Reporting Quality based on Public Sector Accounting Standards for Information Presentation

D. Moeiniyan; zahra pourzamani

Volume 3, Issue 2 , September 2017, Pages 93-104

Abstract
  Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations. This study aimed to match the qualitative characteristics of financial reporting in ...  Read More