seyednader mousavi; keyhan azadi; Mohammad Reza Watanparast
Abstract
This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond ...
Read More
This Study Aims to Identify and Rank the Importance Degree of Performance-Based Budgeting Challenges With Emphasis on The Role of Cost and Accrual Accounting in The Country's Road Construction Sector. In order to achieve this goal, it was tried to use The Grounded Theory Approach based on the diamond model in the three dimensions of planning, cost analysis and performance management. The present research is practical and descriptive and in order to obtain an answer to the research questions, the required information has been collected through interviews and questionnaires. The statistical sample of the research, according to the subject and objectives of the research, includes academic experts and experts from organizations in charge of implementing the performance-based budgeting system. Research data were analyzed using coding method in Atlas.T software and TOPSIS technique..The Results of Using This Technique Showed an Interesting Result that among the 32 Challenges Studied, The Challenges Related to The Macro-Economic Environment of The Country and Those Related to Country's Economic and Policy-Making Instability, Were More Important than the Challenges specifically Related to The Country's Road Construction Sector Itself in Establishing Performance-Based Budgeting System.
Abdul Rahman Naroui; Alireza Momeni; Aziz GORD
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
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 in the public sector. Research Method: The present research has been of sequential exploratory project type. Therefore, theme analysis and the network of themes type in the qualitative phase and survey study in the quantitative phase have been used. Research Findings: The findings of the qualitative phase showed that the network optimal theoretical model of accrual accounting system in the public sector has been saturated theoretically from 4 comprehensive themes (Including: A- Increasing institutional trust in the executive apparatus, B- Improving the management process, C- Increasing organizational productivity and D- Improving financial laws and regulations), 9 organized themes and 43 basic themes and a conceptual model has been construct. Conclusion, Originality and its Contribution to the Knowledge: In order to present the optimal model of accrual accounting system in the public sector, a conceptual model has been developed and evaluated.
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. ...
Read More
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.
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 ...
Read More
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.
mahdi gheidi; Aziz Gord
Volume 4, Issue 1 , March 2018, , Pages 49-58
Abstract
This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health ...
Read More
This research explains the impact of simultaneous implementation of accrual accounting and activity-based costing, on decisions made by managers at Tehran university of medical science. According to Article 49 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health and Medical Education, in order to continuously improve the quality of health services and optimally use the health facilities of the country, to improve the processes and structure of economic management (accounting system Performanc based payments, and operational budgeting).
The reports resulted from software's simultaneous implementation and the reports before that (accrual accounting and ABC) were reviewed by 68 financial managers and experts. The survey was taken through T-student statistic test. Its result, while emphasizing on theories, showed that one seamless, integrated system Enterprise Resource Planning (ERP) in accounting, financial management, costing and budgeting can play a crucial role in decisions made by managers.
Mahmood Lari dasht bayaz; Kamran ghaem maghami; A Maleki
Volume 3, Issue 1 , March 2017, , Pages 59-68
Abstract
The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using ...
Read More
The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.
Akbar Amini Mehr; Abdolkarim Moghadam; Sareh Bastani Jahromi
Volume 2, Issue 2 , October 2016, , Pages 7-14
Abstract
In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting ...
Read More
In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.
akbar aminimehr; Rezvan Hejazi; Ziaedin shahim pormehr
Volume 1, Issue 2 , September 2015, , Pages 55-66
Abstract
The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) ...
Read More
The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) is applied. The population includes all financial employees of the Kharazmi University, who were examined by a simpler random sampling method. To collect data, a questionnaire containing 30 questions, was used. The descriptive statistics including: average, percentage and frequency were used. And the inferential statistical techniques such as Kolmogorov-smirnov test, X2 test, and also T-student test were used to determine the normality of the data. And the SPSS software was used to analyze the collected data. The finding indicates that accrual accounting promotes the public sector accountability. Results showed that accrual accounting has no significant effects on the transparency of reporting. Also the T-student test results showed that accrual accounting affects the cost of services in Kharazmi University. Finally, according to the respective literature and the results of the research, some strategies were presented to improve the situation, implementation of accrual according and accountability and in general research variables in universities affiliated to the Ministry Science, Research, and Technology.
