Mohammadreza Abbasi Astamal; Mehdi Zeinali; Rasoul Baradaran Hassanzadeh; Yones Badavar Nahandi
Abstract
Subject and Purpose of the Article: Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development accounting, which was conducted in 2019.Research Method: ...
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Subject and Purpose of the Article: Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development accounting, which was conducted in 2019.Research Method: The research method is a combination of sequential-exploratory type and its purpose is applied. Using content analysis method, the initial variables were identified, Screening of indicators was done using fuzzy Delphi technique and then fuzzy gap analysis of the status of variables in active companies according to experts.Research Findings: 60 indicators were identified in the form of 4 dimensions including environmental, social, economic and leadership factors. The results show that in all cases there is a significant gap between expectations and the desired situation. The results of the evaluation of importance and performance also showed that the indicators are in the “weakness area” and have high importance and low performance.Conclusion, Originality and its Contribution to the Knowledge: The results of this study indicate that by disclosing information indicators related to sustainable development accounting, managers and policy makers of corporate affairs can formulate policies and guidelines in the field of sustainable development accounting and disclose them as much as possible in financial statements, provide more transparent information to stakeholders. were eventually causes performance to be stable in the long run.
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.