Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors 9 32 7157 10.30473/gaa.2020.49841.1325 FA Maryam Rezayee PhD student accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran Mohammadreza Abdoli Associate Professor, Accounting Department, Shahroud Unit, Islamic Azad University, Shahroud, Iran Hasan Valiyan Department of Management, Sari Branch, Islamic Azad University, Sari, Iran. Journal Article 2019 11 04 Over the past few decades, with the growth of the areas of behavioral and social sciences, attention has been focused on developing the HR professional workforce as one of the most important HR strategies in stressful and pressing jobs such as auditing. Alienation As a concept congruent with the frustrations of community, role-playing roles have created a lack of identity in their professional career paths, which necessitates attention to the development of auditors' functional and effective performance behaviors. The Purpose of this research is Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors. This study utilized a two-phase methodology based on Qualitative / Interactive Analysis (IQA) with the participation of 17 members of the Qualification Division and Auditors of the Accounting Court. So, in the qualitative analysis section, the field theory was used with the participation of 20 members of the community of accountants and university professors in the fields of accounting and finance. In the interactive analytics section, the quantitative part, the participation of 20 auditors of the Court of Auditors as panel members is used to contribute to the link analysis. Results in qualitative section and contextual theory analysis of existence; 3 main category including cultural, social and structural dimensions; and 7 subcategory including lack of ethical values in the workplace; Endorsed the lack of equity and fairness and the lack of job training that creates behavioral alignment in the accounting profession's accounting profession. The results of the interactive analysis showed that the lack of professional behavior symbols as a component of cultural dimensions is an important and primary driver of behavioral alignment in the career path of the accounting court auditors and this position of social conflicts as a social dimension issue. Provides behavioral alignment to the professional work of the Court of Auditors. Over the past few decades, with the growth of the areas of behavioral and social sciences, attention has been focused on developing the HR professional workforce as one of the most important HR strategies in stressful and pressing jobs such as auditing. Alienation As a concept congruent with the frustrations of community, role-playing roles have created a lack of identity in their professional career paths, which necessitates attention to the development of auditors' functional and effective performance behaviors. The Purpose of this research is Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors. This study utilized a two-phase methodology based on Qualitative / Interactive Analysis (IQA) with the participation of 17 members of the Qualification Division and Auditors of the Accounting Court. So, in the qualitative analysis section, the field theory was used with the participation of 20 members of the community of accountants and university professors in the fields of accounting and finance. In the interactive analytics section, the quantitative part, the participation of 20 auditors of the Court of Auditors as panel members is used to contribute to the link analysis. Results in qualitative section and contextual theory analysis of existence; 3 main category including cultural, social and structural dimensions; and 7 subcategory including lack of ethical values in the workplace; Endorsed the lack of equity and fairness and the lack of job training that creates behavioral alignment in the accounting profession's accounting profession. The results of the interactive analysis showed that the lack of professional behavior symbols as a component of cultural dimensions is an important and primary driver of behavioral alignment in the career path of the accounting court auditors and this position of social conflicts as a social dimension issue. Provides behavioral alignment to the professional work of the Court of Auditors.

https://gaa.journals.pnu.ac.ir/article_7157_c2c7326d2e842c9c32dfec54cfae1e32.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 Identification stakeholders of public sector financial reporting and their information needs Identification stakeholders of public sector financial reporting and their information needs 33 46 7158 10.30473/gaa.2020.43643.1232 FA Seyed Karim Ghaderzadeh Assistant, Department of Accounting, Payamee Noor University, Iran. Mohsen Lotfi Assistant, Department of Accounting, Sanati Shahrood University, Semnan, Iran. Journal Article 2018 09 09 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. 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.

https://gaa.journals.pnu.ac.ir/article_7158_64f4aa8a32179c4721a4b0f92755676a.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information The Effects of the New Treasury Accounting System on the Qualitative Characteristics of Financial Information 47 60 7159 10.30473/gaa.2020.44828.1239 FA Hamed Dehghanzadeh Faculty member of Accounting Department, Velayat University, Iranshahr, Iran. Gholamreza Rezaei Assistant Professor in Accounting, University of Sistan and Baluchestan, Zahedan, Iran. Journal Article 2019 10 16 The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy Ministry for Financial Supervision in General Directorate of Economic Affairs and Finance in Tehran and other Iranian provinces. The data was collected using a questionnaire. Considering the normal or abnormal distribution of the data, one sample T-test or Median-test was applied to test the hypotheses. The results of the hypothesis testing indicated that the implementation of the new Treasury Accounting System would increase the relevance, reliability, comparability and understandability of the Treasury data. Nevertheless, the new Treasury Accounting System will reduce the timeliness of the Treasury data. Overall, the findings suggest that the implementation of the new Treasury Accounting System increases the quality of the information of the Treasury. Thus, new Treasury Accounting System has been able to be useful in case accountability and providing information for decision making. The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy Ministry for Financial Supervision in General Directorate of Economic Affairs and Finance in Tehran and other Iranian provinces. The data was collected using a questionnaire. Considering the normal or abnormal distribution of the data, one sample T-test or Median-test was applied to test the hypotheses. The results of the hypothesis testing indicated that the implementation of the new Treasury Accounting System would increase the relevance, reliability, comparability and understandability of the Treasury data. Nevertheless, the new Treasury Accounting System will reduce the timeliness of the Treasury data. Overall, the findings suggest that the implementation of the new Treasury Accounting System increases the quality of the information of the Treasury. Thus, new Treasury Accounting System has been able to be useful in case accountability and providing information for decision making.

https://gaa.journals.pnu.ac.ir/article_7159_1c1348b3f94a211dbb1acb71d7e37046.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 Public Financial Management: Identify and Assessing the Challenges of the Budgeting System Public Financial Management: Identify and Assessing the Challenges of the Budgeting System 61 80 7160 10.30473/gaa.2020.51126.1351 FA Gholamreza Kordestani Associate, Department of Accounting, Faculty of Social Science, Imam Khomeini international University, Qazvin, Iran. Journal Article 2019 08 05 The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting system in the country faces that the goals of budgeting are not achieved. A survey plan was prepared and information was gathered through a distributed questionnaire among experts from the Management and Planning Organization, the Ministry of Economic Affairs and Finance, the Supreme Audit Court and faculty members. The challenges of budgeting in the budget design phase are due to the weakness of the planning system. Optimistic forecast revenue and continuous budget deficits, unbalanced budget approval, un-economic distribution of subsidies, inefficient use of resource, high share of staff costs, inefficient administrative structure, poor control system, tax system inefficiency, poor financial reporting and low transparency, poor response system The adequacy of the Court of Audit's accountability, the impartiality of the proceedings, and the ineffectiveness of judicial action are among the challenges of the fiscal system. Identifying these challenges provides a framework for corrective action and affects the effectiveness of budgeting. This research provides a list of the challenges of the budgeting system in the four stages of designing and formulating a budget bill, approving, implementing and evaluating the presentation and profound understanding of the reasons for failure to achieve the intended goals and provides a basis for reforming the budgeting system. The purpose of this research is to identify and evaluation the challenges of the budgeting system. The budgeting system must ensure accountability and efficiency in the use of public funds and facilitate the achievement of public goals in the long run. The research question is what challenges the budgeting system in the country faces that the goals of budgeting are not achieved. A survey plan was prepared and information was gathered through a distributed questionnaire among experts from the Management and Planning Organization, the Ministry of Economic Affairs and Finance, the Supreme Audit Court and faculty members. The challenges of budgeting in the budget design phase are due to the weakness of the planning system. Optimistic forecast revenue and continuous budget deficits, unbalanced budget approval, un-economic distribution of subsidies, inefficient use of resource, high share of staff costs, inefficient administrative structure, poor control system, tax system inefficiency, poor financial reporting and low transparency, poor response system The adequacy of the Court of Audit's accountability, the impartiality of the proceedings, and the ineffectiveness of judicial action are among the challenges of the fiscal system. Identifying these challenges provides a framework for corrective action and affects the effectiveness of budgeting. This research provides a list of the challenges of the budgeting system in the four stages of designing and formulating a budget bill, approving, implementing and evaluating the presentation and profound understanding of the reasons for failure to achieve the intended goals and provides a basis for reforming the budgeting system.

https://gaa.journals.pnu.ac.ir/article_7160_913db3f68ec6008194e77393481e6246.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling The Impact of Professional Commitment and Ethical Ideology on Audit Quality by Mediating the Ethical Behavior of Governmental Firms Auditors in Structural Equation Modeling 81 96 7161 10.30473/gaa.2020.50727.1340 FA Mahmoud Bani PHD StudentT, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran Khosro Faghani Makrani Associate Professor, Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran Ali Zabihi Assistant Professor, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran Journal Article 2019 09 04 This research provides evidence of the ethical components that affect audit quality. In order to maintain their professional credibility, auditors seek to increase the quality of auditing. The existence of ethical behavior and the identification of its components is essential for the audit profession and is a fundamental need to gain the trust of users of audit services. The main purpose of the present research is to investigate the impact of professional commitment and ethical ideology on audit quality with the mediating role of ethical behavior of auditors of Governmental firms working in audit organization. The present study is applied in terms of purpose and descriptive-survey and correlational in terms of data collection. The statistical population of this research is all auditors of Governmental firms working in audit organization. In order to achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The research findings show that professional commitment and ethical ideology have a positive and significant effect on audit quality and ethical behavior, and the mediating role of ethical behavior of state-owned auditors is also confirmed. This research provides evidence of the ethical components that affect audit quality. In order to maintain their professional credibility, auditors seek to increase the quality of auditing. The existence of ethical behavior and the identification of its components is essential for the audit profession and is a fundamental need to gain the trust of users of audit services. The main purpose of the present research is to investigate the impact of professional commitment and ethical ideology on audit quality with the mediating role of ethical behavior of auditors of Governmental firms working in audit organization. The present study is applied in terms of purpose and descriptive-survey and correlational in terms of data collection. The statistical population of this research is all auditors of Governmental firms working in audit organization. In order to achieve the objectives of the research, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The research findings show that professional commitment and ethical ideology have a positive and significant effect on audit quality and ethical behavior, and the mediating role of ethical behavior of state-owned auditors is also confirmed.

https://gaa.journals.pnu.ac.ir/article_7161_20cb4f9aa2afdd047309bdf46a467434.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan Modeling of Effective Indicators on Tax Audit Risk by Interpretive Structural Modeling(ISM) IN Tax master plan 97 114 7162 10.30473/gaa.2020.50439.1337 FA Hosein Zareian PhD. student of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. Forogh Heyrani Assistant, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. Mahmoud Moeinadin Associate, Department of Accounting, Yazd Branch, Islamic Azad University, Yazd, Iran. Journal Article 2019 07 15 One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid. One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.

https://gaa.journals.pnu.ac.ir/article_7162_f26169ecc45ca674ae518a7b93973aa7.pdf

Payame Noor University Governmental Accounting 2423-4613 6 1 2020 02 20 Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant Investigating the Effect of Ambiguity Role on the Relationship between Conflict Management Style and Exhaustion in Public Accountant 115 130 7163 10.30473/gaa.2020.47646.1294 FA Mohammad Vahdani Faculty Member University of Bojnord, Bojnord, Iran. Abouzar Zahmatkesh Faculty Member of Payame Noor University, Gonabad, Iran Journal Article 2019 07 15 The aim of this research is to investigate the effect of the conflict management style (cooperation, dominance and avoidance) and the stress factor of the role ambiguity on exhaustion of public accountants (at the expert level). The study population consisted of all public sector accounting (at the expert level) Including governmental agencies, municipalities and organizations subset of the judiciary, such as Document Registration Office, etc. in the whole country.. The required data through questionnaires electronically collected and 390 of the Public Sector Accounting as statistical samples have to be answered. The Smart PLS 3 software has been use used to analyze the data. The results show that the stress factor of ambiguity has a positive and significant effect on the exhaustion of public accountants. The collaborative style has a negative and significant relationship with job exhaustion and, despite the mediating role, the role of the ambiguity role continues to be negative and sympathetic. Avoidance management style has a positive and significant relationship with job exhaustion of public sector accountants, while role ambiguity had a positive and meaningful effect on the relationship. But the avoidance style through ambiguity does not play a long-term impact on the job exhaustion of public accountants. The aim of this research is to investigate the effect of the conflict management style (cooperation, dominance and avoidance) and the stress factor of the role ambiguity on exhaustion of public accountants (at the expert level). The study population consisted of all public sector accounting (at the expert level) Including governmental agencies, municipalities and organizations subset of the judiciary, such as Document Registration Office, etc. in the whole country.. The required data through questionnaires electronically collected and 390 of the Public Sector Accounting as statistical samples have to be answered. The Smart PLS 3 software has been use used to analyze the data. The results show that the stress factor of ambiguity has a positive and significant effect on the exhaustion of public accountants. The collaborative style has a negative and significant relationship with job exhaustion and, despite the mediating role, the role of the ambiguity role continues to be negative and sympathetic. Avoidance management style has a positive and significant relationship with job exhaustion of public sector accountants, while role ambiguity had a positive and meaningful effect on the relationship. But the avoidance style through ambiguity does not play a long-term impact on the job exhaustion of public accountants.

https://gaa.journals.pnu.ac.ir/article_7163_c4edc4278eca1e355af25f62bf1fd3e6.pdf