iman zare; Mohammad Moradi; Reza Gholami Jamkarani; Asadollah Babaeifard; hosain Jahangirnia
Abstract
Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation ...
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Subject and purpose of the article: The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.Research method: The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.Research findings: Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.Conclusion, originality and its contribution to the knowledge: Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics.
afshin nokhbeh fallah; gholamreza kordestani; Nezamoddin Rahimian
Abstract
Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer ...
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Subject and Purpose of the Article: Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.Research Method: To answer the research question as to whether there is a significant difference between the information expected to be presented in performance audit reports (desired level) and the information provided in performance audit reports in the public sector (current situation), A survey plan was developed and the necessary analyzes were performed based on 65 questionnaires that were completed by experts in the field of performance auditing.Research Findings: The results indicated that there is a significant difference between the current and desirable situation in performance audit reports and respondents believe that presenting information on three key elements and sustainable development and systems and controls in reports will contribute to improve public sector accountability.Conclusion, Originality and its Contribution to the Knowledge: The nature of the public sector require that performance audit reports include concepts beyond the three key elements and it is expected that with the improvement of performance audit reports, the position of performance auditing and accountability in the public sector will be improved. This research helps to develop performance audit literature and better understand the content of reports.
iman karnama; iman dadashi; mahmood yahyazadefar; hamid reza gholamnia roshan
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 ...
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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 of governance privilege on the financial indiscipline of selected ministries. Research Method: Theoretical foundations and research background of relevant domestic and international principles and standards were examined and presented in the form of four components of transparency, responsiveness, efficiency, effectiveness and openness, and by analyzing the relevant indicators of each component. Research Findings: Based on the analysis of the opinions provided by the experts, the generality of the proposed model model consisting of 4 components and 110 related indicators was confirmed. By analyzing the relevant reports, it was found that the two components of accountability and efficiency and effectiveness have caused a significant reduction in financial indiscipline in the studied devices. Conclusion, Originality and its Contribution to the Knowledge: The research model, considering the scope of the indicators, can be used as a basis for establishing appropriate governance in the public sector and assessing its status, which leads to a more effective use of public funds.
seyed karim ghaderzadeh; mohsen lotfi
Abstract
Accountability is the cornerstone of Public sector financial reporting. Responsibility requires governments to be accountable to their stakeholders because stakeholders have the right to know and to receive facts as public statements and through public ...
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Accountability is the cornerstone of Public sector financial reporting. Responsibility requires governments to be accountable to their stakeholders because stakeholders have the right to know and to receive facts as public statements and through public discussions with them and representatives. In this regard, the promotion of accountability requires identifying stakeholders and providing their information needs. The main objective of this research is to identify stakeholders of public sector financial reporting and their information needs. In this research, first two questionnaires containing questions on identifying the stakeholders and their information needs were prepared and selected by a sample of research including professors and Ph.D. students in accounting. Then, the responses were analyzed by appropriate statistical tests (including Cronbach's reliability test, binomial test, one-sample t-test, and Friedman test). Research findings show that taxpayers, the House of Representatives and the Presidential Office are among the most important stakeholders of public sector financial reporting and their information needs, which are commonly accepted by the public sector accounting literature, both in empirical research and in normative approaches. Also, the most important information needs of stakeholders is information about the comparison of realized incomes with predicted revenues, information about the government's stewardship in the maintenance and proper use of assets, and information on the comparison of costs against approved costs.
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.
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 ...
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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 statistic and the error level of 1% and 95% of the population is considered of 204. The research method was applied and the nature and description of the survey methodology. Data collection tool was a questionnaire. Its reliability was measured by Cronbach's alpha that the Cronbach's alpha higher than 0.7 in all cases, and this represents reliability. And to test hypotheses regarding the normality of the data, parametric statistical methods were used. The results show that is social capital and significant positive impact on improving the accountability of public officials is responsibility. In fact, public sector managers in areas with high social capital in the best way possible for the general public will be held accountable.
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 ...
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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 medical universities across the country in terms of providing information to the accounting standards in public sector.
The population composed 104 financial executives and fund of medical universities and experts of Ministry of Health. The data collected through questionnaires and then were analyzed through Excel and SPSS software. Statistical methods used including Kolmogrov-Smirnov test for normality survey data, Spearman correlation coefficient to analyze the relationship between variables and the mean population test and binomial test is to check the hypotheses.
The findings indicate that the qualitative characteristics of financial reporting information provided in medical universities are matched to the public sector accounting standards in terms of providing information.
Gholam Reza Kordestani; hossein Parsian; Farshad Jamshidi kalantari
Volume 3, Issue 1 , March 2017, , Pages 69-80
Abstract
In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population ...
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In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performanc based budgeting and team working approach in budgeting process would lead to improvement of government accountability in the public sector.
aboumoslem asadi; Meysam Jafaripour
Volume 2, Issue 1 , February 2016, , Pages 71-82
Abstract
The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards ...
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The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards for executive organization’s, The effect of these standards on these four factors is examined by using of four hypothesis ,these factors include place an accounting system and financial reporting based upon accountibility, the promotion of the qualitative characteristics of the financial reports, improvement of auditing process of financial reports, and also the improvement of financial management process in the governmental executive organizations. The data were collected by a questionnaire and the time interval of this study does not belongs to a specified period. The statistical population of this study consists of the managers and experts in organization of economic affairs and finance ,Fars deputy of price and treasurer, and the auditors of executive organizations of Shiraz. We select all of mentioned population as the samples of our study. The results show that establishment of accounting standards for governmental executive organizations is effective on mentioned factors.
