Research Paper
Gholamreza kordestani; Amir Khanaki; Horie ghanooni shishwan
Volume 4, Issue 2 , September 2018, Pages 9-22
Abstract
The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. ...
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The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. Data from 119 questionnaires that students, professors and experts in the field of accounting distributed were collected. Student t test is used to analyze the hypotheses. These findings suggest that the change in the public sector accounting policies on improving processes influential also change in policies on improving public sector accounting external interaction, reducing the financial and administrative corruption-violations. Given the impact of changes in public accounting policies on administrative reform It can be concluded that the management of the business processes of the organizations will be improved and efficiency will increase also reduces fraud, Infringement, and financial corruption in organizations.
Research Paper
Omid Eslamzadeh; naser izadinia; dariyush forooghi
Volume 4, Issue 2 , September 2018, Pages 23-40
Abstract
In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components ...
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In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components of governmental Corporate Governance by taking into account the experience of other countries and the opinions of experts, as well as assessing the ability of Supreme Audit Court for its implementation. This research is an applied-explanatory and qualitative-quantitative study. At the Delphi phase, 20 people of government experts, the Parliament and the Court of Audit, and in the assessment phase, 240 people of Supreme Audit Court employees participated in the study. Findings in fuzzy Delphi phase showed that four main components of corporate governance are monitoring, managerial, technical and ethical components. The analysis of questionnaire showed that supreme audit court can monitor the implementation of corporate governance. It is suggested that the Islamic Consultative Assembly approve the Code of governmental Corporate Governance according to the native conditions, and supreme audit court hold the responsibility of its monitoring.
Research Paper
seyed aliakbar ahmadi; alireza Roozbahani
Volume 4, Issue 2 , September 2018, Pages 41-54
Abstract
The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In ...
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The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In the first stage, the activities of this issue have been identified with different methods such as exploratory-comparative method, And then effective components on them, have been divided into three categories that containing underlying, content and structural factors By combining these variables, the whole content of this research has been indicated, and during the three rounds of Delphi validation and the final model of this research has been designed. The findings of this research which is about the 22 components, indicates that (Kendall’ coefficient 702/0), the same views have been obtained by experts. In addition, considering the experts' opinions showed that underlying, structural and content factors, according to the first, second and third sequence have been prioritized by Panel members. Keywords: audit method of performance of executives, Delphi, underlying, structural, content
Research Paper
kaveh mehrani; ali mahmoudi; ali rahmani; AbouAli Vedadhir
Volume 4, Issue 2 , September 2018, Pages 55-74
Abstract
This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive ...
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This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active.
Research Paper
Vahid Amin; Khosro Faghani Makrani; ali zabihi
Volume 4, Issue 2 , September 2018, Pages 75-92
Abstract
The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of ...
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The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of moderating the concentration of government ownership on this relationship is examined. In this research, 93 companies listed in Tehran Stock Exchange during the years 2010 to 2016 (651 firm-years) were investigated. To measure corporate sustainability, the KLD Index has been used in five dimensions: social, environmental, governance, ethics, and economics. The findings of the research showed that the government firms (concentration of government ownership) has a significant positive relationship with the environmental, governance, ethical, economic, and overall corporate governance performance. There was no significant relationship between the concentration of government ownership and the social dimension of sustainability. In addition, the results showed that corporate sustainability performance has a significant positive effect on the market value of firms. But the government firms (concentration of government ownership) did not have significantly affect the relationship between corporate sustainability performance and market value.
Research Paper
maryam salmanian; hamid reza vakili fard; mohsen hamidian; Fatemeh sarraf; roya darabi
Volume 4, Issue 2 , September 2018, Pages 93-104
Abstract
Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The ...
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Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The cost of financing for firms with a financial constraint is higher.. This study uses 6-year financial data during 2011-2016 and using financial information of 288 years-company to study the factors affecting financial limitation and its prediction in Tehran's listed stock companies using the logistic regression method Paid. The results indicate the effect of fixed asset turnover, conditional conservatism, the ratio of operating cash to assets, firm size and stock price on the financial constraints among other proposed variables.
Research Paper
mohsen hejazi; mohammad reza haji ghasemi; َA D
Abstract
The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial ...
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The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.
Research Paper
GHaribeh esmaeeli kia
Volume 4, Issue 2 , September 2018, Pages 115-134
Abstract
New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate ...
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New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate the establishment of the audit committee in Irans public sector using a mix (Qualitative-Quantitative) method. In the Qualitative section, by analyzing the views of 14 experts in two rounds of Delphi and in the Quantitative section by using Opinions of two groups profession (n=248) and academy (n=96) the findings showed that: The establishment of the audit committee will enhance the financial and operational accountability of the public sector, the establishment of this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, academics Compared with members of the profession, have more strongly agreed to benefits and challenges of establishment and characteristics of the committee members. The results, while confirming the value creation of the audit committee in the environmental conditions of the iran public sector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully
Research Paper
hoda majbori yazdi; Sh M; A T; N k
Volume 4, Issue 2 , September 2018, Pages 135-154
Abstract
The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected ...
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The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected as the statistical population and 131 questionnaires were sent by Cochrane method and 120 questionnaires were used as the final sample after removal of unplanned questionnaires. Structural equations and PPL software were used for analytical analysis. The results show that accrual accounting has a significant effect on public sector accounting. Performance audit modifies the effect of accounting accrual on public sector accounting. The use of accrual accounting in the public sector increases the efficiency of reporting in this section, providing more useful information for improving resource allocation, increasing accountability, increasing information transparency and raising awareness of the economic effects and better understanding of the performance of managers in resource utilization. Performance auditing in the public sector, besides completing the reporting system on financial resources, also gives the government an overview of all economic resources.
