Governmental Accounting
ehsan mohebi; jafar babajani; javad salimi; mohammad taghi taghavi fard
Abstract
Subject and Purpose of the Article: Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In ...
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Subject and Purpose of the Article: Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In this research, the weaknesses and inadequacies of the financial statements have been studied by examining the information needs of the users of the financial reports of these companies.Research Method: The data has been collected after library study and exploratory search in the theoretical foundations and financial and auditing laws and regulations of these companies and using questionnaires and has been analyzed using appropriate statistical.Research Findings: The evidence from the analysis of the views of the respondents shows that the information provided in the financial statements is not sufficient for the purpose of fulfilling and evaluating the responsibility of accountability, which is a priority, and there is a significant gap between the current situation and the desired situation. The findings indicate that in addition to financial information regarding the organization as a whole, users also need information regarding the financial status, financial and budget performance of each organization's goals.Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the research, the users use the financial statements of regional electricity companies with the aim of evaluating the responsibility of accountability, it is necessary to design and implement a suitable reporting model to improve accountability.
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.
Jaafar babajani; sohrab Osta
Volume 2, Issue 1 , February 2016, , Pages 7-16
Abstract
Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development ...
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Due to the numerous environmental complications and the existence of numerous factors affecting managers’ decision making and the necessity of reductions in the government’s current expenses, the issue of efficiency has become the primary focus of organizations and based on the fourth development plan, performance-based budgeting has attracted the attention of governments and organizations. In performance-based budgeting, classifying operations is done so that goals are specified more clearly, the budgeting evaluation is easier and is related to its cost analysis and output is paid adequate attention to. The main goal of performance-based budgeting is the modification of public sector’s management and increasing the efficiency of its costs. This study is presented in three main parts. The first part presents the theoretical underpinnings and the literature of performance-based budgeting. The second part deals with the notion of performance-based budgeting in countries such as Canada and Iran. The third chapter then presents measures taken in relation to performance-based assessment and suggestions for its implementation.
