Research Paper
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

sasan mehrani; Aliakbar Nonahal Nahr; farhad forghani

Volume 6, Issue 2 , September 2020, Pages 9-32

https://doi.org/10.30473/gaa.2020.48400.1305

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         ...  Read More

Research Paper
Developing a Model for Supreme Audit Court Ethical Climate

mohammad Kashanipour; NEZAMODIN RAHIMIAN; mohammadhossein rahmati; mansour mohamadi

Volume 6, Issue 2 , September 2020, Pages 33-46

https://doi.org/10.30473/gaa.2020.50448.1338

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 ...  Read More

Research Paper
Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies)

Abdul Rahman Naroui; Alireza Momeni; Aziz GORD

Volume 6, Issue 2 , September 2020, Pages 47-60

https://doi.org/10.30473/gaa.2020.54322.1403

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 ...  Read More

Research Paper
Investigating the Printing and Publishing Situation of Governmental Accounting and Auditing Books in Iran

Shahnaz Mashayekh; Fatemeh Geramirad; Mahnaz Mahmoudkhani

Volume 6, Issue 2 , September 2020, Pages 61-80

https://doi.org/10.30473/gaa.2020.47710.1295

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. ...  Read More

Research Paper
Designing a Model for Performance Audit of Projects in the National Iranian Oil Company and its Subsidiaries

mahsa ghasemi; Rezvan Hejazi; Azadeh Maddahi

Volume 6, Issue 2 , September 2020, Pages 81-96

https://doi.org/10.30473/gaa.2020.55817.1421

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 ...  Read More

Research Paper
The Effect of the Type of Activity of Legal Entities on the Difference between the Declared Taxable and the Definite Taxable (Case Study: Tax Affairs of South Khorasan)

MASOUD NIKANDISH; mohamadali moradi; ali payan

Volume 6, Issue 2 , September 2020, Pages 97-114

https://doi.org/10.30473/gaa.2020.55916.1424

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 ...  Read More

Research Paper
Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline

iman karnama; iman dadashi; mahmood yahyazadefar; hamid reza gholamnia roshan

Volume 6, Issue 2 , September 2020, Pages 115-130

https://doi.org/10.30473/gaa.2020.50294.1333

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 ...  Read More

Research Paper
Current Status of Factors Affecting the Establishment of Performance Audit System in Public Iranian Institutions

Jafar babajani; javad dostjabbaryan

Volume 6, Issue 2 , September 2020, Pages 131-144

https://doi.org/10.30473/gaa.2020.47916.1297

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, ...  Read More

Research Paper
The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran)

mohammad hossein safarzadeh; seyed hossein sajadi; mahya shabani

Volume 6, Issue 2 , September 2020, Pages 145-154

https://doi.org/10.30473/gaa.2020.50765.1341

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, ...  Read More

Research Paper
Modeling of Ethical Development and Virtue in Health Area Accounting

babak amani dadgar; Younes Badavar Nahandi; Mehdi Zeinali

Volume 6, Issue 2 , September 2020, Pages 155-164

https://doi.org/10.30473/gaa.2020.53283.1380

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: ...  Read More

Research Paper
Provide a Proposed Model for the Quality of Public Sector Financial Reporting in Iran

ali mohammdi; Heydar Mohammadzadeh Salteh; zahra dianati dalami; Yaqoub Aghdam Mazraeh

Volume 6, Issue 2 , September 2020, Pages 165-174

https://doi.org/10.30473/gaa.2020.51580.1354

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 ...  Read More

Research Paper
Designing Performance Based Budgeting Model by combine Cognitive Map, Hierarchical Analysis and TOPSIS in Social Security Organization

AZIZ RASHIDI; Ebrahim Abbasi; Mostafa Jafari; Nabioallah Mohammadi

Volume 6, Issue 2 , September 2020, Pages 175-184

https://doi.org/10.30473/gaa.2020.44987.1246

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 ...  Read More