Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory 1 20 11609 10.30473/gaa.2025.72029.1751 FA Roohollah Seddighi Department of Accounting, Faculty of Management and Accounting Allameh Tabataba'i University Ghasem Bolo Department of Accounting, Faculty of Management and Accounting Allameh Tabataba'i University Ebrahim Naeimi Department of Counseling, Allameh Tabataba'i University Mohsen Alikhani Department of Accounting, Faculty of Management and Accounting Allameh Tabataba'i University Journal Article 2024 03 28 Purpose: Whistleblowing has attracted the attention of researchers from different angles, but based on statistics, including the articles indexed in two databases of humanities and Normags, out of a total of 76 articles, only two articles have examined the process of whistle-blowing, and there is a gap in the process of looking at this concept, especially with methods It feels qualitatively deep. Aim of the current research is to formulate the motivation process of whistleblowing in order to identify such personal, organizational and social factors affecting whistleblowing. Research method: The current research is based on fundamental orientation, qualitative method and Grounded theory strategy. The statistical population of the research is accounting and finance experts in Tehran who have had the experience of being involved in whistle-blowing processes. The statistical sample consists of 26 people who were selected by snowball method. Findings: The research showed that individual triggers such as personality or organizational commitment, organizational conditions such as efficient laws and social capital, and finally social values in people can lead them to whistle blowing. Conclusion, originality and its addition to knowledge: Whistleblowing, in addition to laws and organizational contexts, depends on personal characteristics such as courage and responsibility, as well as social values. Therefore, based on the findings of the research, it is not possible to expect the fight against corruption to be successful just by promulgating laws Purpose: Whistleblowing has attracted the attention of researchers from different angles, but based on statistics, including the articles indexed in two databases of humanities and Normags, out of a total of 76 articles, only two articles have examined the process of whistle-blowing, and there is a gap in the process of looking at this concept, especially with methods It feels qualitatively deep. Aim of the current research is to formulate the motivation process of whistleblowing in order to identify such personal, organizational and social factors affecting whistleblowing. Research method: The current research is based on fundamental orientation, qualitative method and Grounded theory strategy. The statistical population of the research is accounting and finance experts in Tehran who have had the experience of being involved in whistle-blowing processes. The statistical sample consists of 26 people who were selected by snowball method. Findings: The research showed that individual triggers such as personality or organizational commitment, organizational conditions such as efficient laws and social capital, and finally social values in people can lead them to whistle blowing. Conclusion, originality and its addition to knowledge: Whistleblowing, in addition to laws and organizational contexts, depends on personal characteristics such as courage and responsibility, as well as social values. Therefore, based on the findings of the research, it is not possible to expect the fight against corruption to be successful just by promulgating laws

https://gaa.journals.pnu.ac.ir/article_11609_dc64379b82db059fad17039cea937708.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches) 21 34 11607 10.30473/gaa.2024.70403.1708 FA Hasan SHarifi PhD student, Department of Economics, Abhar Branch, Islamic Azad University, Abhar, Iran Kambiz Hojabrkiani Professor of Economics Department,, Research Sciences Unit, Shahid Beheshti University and Islamic Azad University, Tehran, Iran Farid Asgari Assistant professor of department of economics, abhar barnch, islamic azad university, abhar, iran. Journal Article 2023 10 27 In order to evaluate the productivity of banks, it is necessary to measure the efficiency of banks. Therefore, in this research, productivity and factors affecting it were investigated in the Tose’e Ta’avon Bank and its selected branches. Methodology. The marginal cost function approach was used to measure productivity. Also, to investigate the factors affecting productivity in the bank, the autodistribution method with extended intervals (ARDL) and the generalized moments method (GMM) were used in selected branches during the monthly period of 2011-2018. Findings and Conclusion. Productivity in Tose’e Ta’avon Bank fluctuates a lot. The long-term coefficient estimated for the variable of personnel cost and doubtful receivables is negative and significant, and current facilities, internet bank, mobile bank and POS transaction are also positive and significant. Productivity in branches is different in different years. The effect of the two variables of current facilities and doubtful receivables is meaningless, and the effect of the variables of negative personnel costs and ATM and POS transactions is positive and significant. Originality. Previous studies have focused on examining productivity in banking; However, few studies have investigated the productivity of the Tose’e Ta’avon Bank and its selected branches. Limitations: The results of this research are limited to the Tose’e Ta’avon Bank and can be interpreted with caution in the context of other private and public banks. Practical impilications: The results can help bank managers to find solutions to improve productivity, reduce costs and increase bank profits, and analyze various processes and apply the necessary improvements. In order to evaluate the productivity of banks, it is necessary to measure the efficiency of banks. Therefore, in this research, productivity and factors affecting it were investigated in the Tose’e Ta’avon Bank and its selected branches. Methodology. The marginal cost function approach was used to measure productivity. Also, to investigate the factors affecting productivity in the bank, the autodistribution method with extended intervals (ARDL) and the generalized moments method (GMM) were used in selected branches during the monthly period of 2011-2018. Findings and Conclusion. Productivity in Tose’e Ta’avon Bank fluctuates a lot. The long-term coefficient estimated for the variable of personnel cost and doubtful receivables is negative and significant, and current facilities, internet bank, mobile bank and POS transaction are also positive and significant. Productivity in branches is different in different years. The effect of the two variables of current facilities and doubtful receivables is meaningless, and the effect of the variables of negative personnel costs and ATM and POS transactions is positive and significant. Originality. Previous studies have focused on examining productivity in banking; However, few studies have investigated the productivity of the Tose’e Ta’avon Bank and its selected branches. Limitations: The results of this research are limited to the Tose’e Ta’avon Bank and can be interpreted with caution in the context of other private and public banks. Practical impilications: The results can help bank managers to find solutions to improve productivity, reduce costs and increase bank profits, and analyze various processes and apply the necessary improvements.

https://gaa.journals.pnu.ac.ir/article_11607_94981272e28d50042a1427585e442076.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff 35 58 11601 10.30473/gaa.2025.68080.1661 FA Ghareibeh Esmailikia Associate Professor of Accounting, Faculty of Literature and Humanities, Ilam University, Ilam, Iran. Mohammad Oshani Assistant Professor of Economy, Bakhtar Higher Education Institution, Ilam, Iran. Zahra Delshad Hoseini M.Sc. in Accounting, Bakhtar Higher Education Institution, Ilam, Iran. Hossien Tebyaniyan Assistant Professor of Accounting, Pnu University, Tehran, Iran Journal Article 2024 04 05 Subject and Purpose of the Article: In recent years, improvements in government management accounting systems have been considered in many developed and developing countries. Reforms in the accounting and budgeting system is a complex decision-making process in which human resources play a pivotal role. The purpose of this study is to investigating the factors affecting the psychological readiness of financial staff to implement performance-based budgeting in public sector public institutions. Research Method: Research data were collected using a researcher-made questionnaire in which psychological readiness for change was measured in terms of change commitment and change efficacy. The statistical population of the present study is all staff of the accounting and finance departments of government offices in the two cities of Tehran and Ilam (comparison in two Low and High Income cities). Using Cochran's formula, two samples with a volume of 168 and 384 people were determined and the obtained data were analyzed using AMOS and EVIEWS software Research Finfings: Findings showed a positive and significant effect of change valance and task availability on psychological readiness for change in both Ilam and Tehran, but in both cities, task knowledge had no significant effect on change efficacy. Comparing the explanatory power of the models in two rich and less rich cities using Amon Kramer showed that there is no significant difference between the two communities at the 5% significance level. Subject and Purpose of the Article: In recent years, improvements in government management accounting systems have been considered in many developed and developing countries. Reforms in the accounting and budgeting system is a complex decision-making process in which human resources play a pivotal role. The purpose of this study is to investigating the factors affecting the psychological readiness of financial staff to implement performance-based budgeting in public sector public institutions. Research Method: Research data were collected using a researcher-made questionnaire in which psychological readiness for change was measured in terms of change commitment and change efficacy. The statistical population of the present study is all staff of the accounting and finance departments of government offices in the two cities of Tehran and Ilam (comparison in two Low and High Income cities). Using Cochran's formula, two samples with a volume of 168 and 384 people were determined and the obtained data were analyzed using AMOS and EVIEWS software Research Finfings: Findings showed a positive and significant effect of change valance and task availability on psychological readiness for change in both Ilam and Tehran, but in both cities, task knowledge had no significant effect on change efficacy. Comparing the explanatory power of the models in two rich and less rich cities using Amon Kramer showed that there is no significant difference between the two communities at the 5% significance level.

https://gaa.journals.pnu.ac.ir/article_11601_76d7db623638f38314c3f99dd97f2c55.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System Providing a model for identifying Ethical Risks Caused by the Implementation of International Financial Reporting Standards Related to Financial Instruments in the Iranian Banking System 59 74 11481 10.30473/gaa.2024.71702.1746 FA Hamed Alizadeh Rahvar Ph.D. Student, Department of Accounting, Central Tehran branch, Islamic Azad university, Tehran, Iran Azita Jahanshad Associate Professor, Department of Accounting, Central Tehran branch, Islamic Azad University, Tehran, Iran Journal Article 2024 04 20 economy is bank-oriented, and the largest financial transactions in the country is carried out through the banking system. Therefore, connecting the domestic economy to the international economy is important to facilitate the flow of capital into the country and reduce costs by adopting IFRS. Based on the importance, the main goal of the research is to investigate the ethical challenges caused by the implementation of IFRS related to financial instruments (IFRS7, 9, IAS32) in the banking system of Iran. The statistical population in the interview was 14 experts who specialized in the banking industry, and the acceptability of the qualitative model was measured with a questionnaire, and the statistical population for the questionnaire was 130 experts, 100 of whom completed it electronically, and the model They confirmed the presentation. In this research, a model for Iranian banks has been proposed through theme analysis. According to the results, it was found that the ethical challenges caused by the implementation of IFRS related to financial instruments, according to the experts, include the ethical risks of fair value calculation, expected credit loss calculations, and disclosure, which according to the experts and experts should first be based on Necessary measures to control moral risks associated with financial instruments should be created to enable the control and reduction of moral risks during the implementation of IFRS in the banking system. Having a suitable model before the implementation of IFRS in the banking system and the modification of upstream laws is necessary to reduce moral risks. economy is bank-oriented, and the largest financial transactions in the country is carried out through the banking system. Therefore, connecting the domestic economy to the international economy is important to facilitate the flow of capital into the country and reduce costs by adopting IFRS. Based on the importance, the main goal of the research is to investigate the ethical challenges caused by the implementation of IFRS related to financial instruments (IFRS7, 9, IAS32) in the banking system of Iran. The statistical population in the interview was 14 experts who specialized in the banking industry, and the acceptability of the qualitative model was measured with a questionnaire, and the statistical population for the questionnaire was 130 experts, 100 of whom completed it electronically, and the model They confirmed the presentation. In this research, a model for Iranian banks has been proposed through theme analysis. According to the results, it was found that the ethical challenges caused by the implementation of IFRS related to financial instruments, according to the experts, include the ethical risks of fair value calculation, expected credit loss calculations, and disclosure, which according to the experts and experts should first be based on Necessary measures to control moral risks associated with financial instruments should be created to enable the control and reduction of moral risks during the implementation of IFRS in the banking system. Having a suitable model before the implementation of IFRS in the banking system and the modification of upstream laws is necessary to reduce moral risks.

https://gaa.journals.pnu.ac.ir/article_11481_67476b2576fb50388b9b7d5bb4000e97.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education 75 92 11621 10.30473/gaa.2025.69180.1681 FA Sajad Naghdi Assistant Professor, Faculty of Economic and Management, Tabriz University, Tabriz, Iran. Roghayye Jeddi M.Sc. Department of Accounting, Faculty of Economic and Management, Tabriz University, Tabriz, Iran. Javad Esmaeili M.Sc. Department of Accounting, Faculty of Accounting and Management, Shahid Beheshti University, Tehran, Iran Vahid Ahmadian Assistant Professor, Faculty of Economic and Management, Tabriz University, Tabriz, Iran. Journal Article 2024 04 18 Subject and Objective of the Article: The aim of the current research is to know the views and lived experiences of accounting professors from the public sector accounting education. Research Method: This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research. The participants of this study were 12 people selected using the purposeful sampling method.In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic coding analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews. Findings: In total, based on the opinions and views of professors, four main themes including background and content challenges and obstacles, stakeholders' interactivity and responsibility, educational and research opportunities and benefits, and professors' structural and behavioral characteristics were identified, For 4 main themes, a total of 48 sub-themes with 106 conceptual codes were extracted. Conclusion, Originality and its Contribution to Knowledge: Most of the narratives were identified in the sub-theme of professors' structural and behavioral characteristics, This finding reflects the need to pay attention to this concern of students by accounting educational groups. The findings of the research indicate the important role of professors in solving the challenges of accounting education in the public sector, especially through the revision of teaching methods and educational content with the aim of increasing the attractiveness of learning and attracting the attention of the students. Subject and Objective of the Article: The aim of the current research is to know the views and lived experiences of accounting professors from the public sector accounting education. Research Method: This research is practical in terms of purpose, and in terms of data collection, it is a qualitative research. The participants of this study were 12 people selected using the purposeful sampling method.In collecting the required data, a semi-structured interview method was used until reaching theoretical saturation. Thematic coding analysis method was used to analyze the data and the four concepts of credibility, transferability, confirmability and transferability were used to check the validity and reliability of the interviews. Findings: In total, based on the opinions and views of professors, four main themes including background and content challenges and obstacles, stakeholders' interactivity and responsibility, educational and research opportunities and benefits, and professors' structural and behavioral characteristics were identified, For 4 main themes, a total of 48 sub-themes with 106 conceptual codes were extracted. Conclusion, Originality and its Contribution to Knowledge: Most of the narratives were identified in the sub-theme of professors' structural and behavioral characteristics, This finding reflects the need to pay attention to this concern of students by accounting educational groups. The findings of the research indicate the important role of professors in solving the challenges of accounting education in the public sector, especially through the revision of teaching methods and educational content with the aim of increasing the attractiveness of learning and attracting the attention of the students.

https://gaa.journals.pnu.ac.ir/article_11621_fc13086e31629ce3cce5fe712d9324e7.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach 93 116 11603 10.30473/gaa.2025.72366.1759 FA Omar MansourHamad PhD Student, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran. Parviz Piri Associate Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran Akbar Zavari Rezaei Assistant Professor, Department of Accounting, Faculty of Economics and Management, Urmia University, Urmia, Iran 0009-0005-1999-3676 Journal Article 2024 03 27 Article Topic and Objective: Performance auditing is a key tool for assessing and improving the efficiency and effectiveness of public sector institutions. Given the importance of transparency and accountability in these institutions, improving the quality of performance audit reports can significantly contribute to enhancing their performance. This study, using a meta-synthesis approach, seeks to compile and integrate the findings of previous studies to provide a comprehensive framework for improving these reports. The main objective of this research is to examine the factors influencing the improvement of performance audit reporting in public sector institutions. Methodology: This study employs a qualitative meta-synthesis approach to identify the most important factors affecting performance audit reporting. Relevant studies published between 2000 and 2024 were selected and analyzed using the critical appraisal algorithm and the seven-step technique by Sandelowski and Barroso (2006). Findings: The results of the study indicated that 90 key themes were identified and categorized into 24 main indicators. These indicators include economic criteria, efficiency, audit timing, auditors' understanding of the subject, determination of audit scope and criteria, structural and behavioral factors, technical infrastructure, and the recruitment of specialized personnel. The final model was designed, validated, and confirmed. Conclusion and Originality of the Study: The findings of the research suggest that the proposed model offers a comprehensive and precise framework for improving performance audit reports in public institutions. This model can effectively enhance transparency, efficiency, and accountability in these institutions and contribute to the advancement of knowledge in the field of performance auditing. Article Topic and Objective: Performance auditing is a key tool for assessing and improving the efficiency and effectiveness of public sector institutions. Given the importance of transparency and accountability in these institutions, improving the quality of performance audit reports can significantly contribute to enhancing their performance. This study, using a meta-synthesis approach, seeks to compile and integrate the findings of previous studies to provide a comprehensive framework for improving these reports. The main objective of this research is to examine the factors influencing the improvement of performance audit reporting in public sector institutions. Methodology: This study employs a qualitative meta-synthesis approach to identify the most important factors affecting performance audit reporting. Relevant studies published between 2000 and 2024 were selected and analyzed using the critical appraisal algorithm and the seven-step technique by Sandelowski and Barroso (2006). Findings: The results of the study indicated that 90 key themes were identified and categorized into 24 main indicators. These indicators include economic criteria, efficiency, audit timing, auditors' understanding of the subject, determination of audit scope and criteria, structural and behavioral factors, technical infrastructure, and the recruitment of specialized personnel. The final model was designed, validated, and confirmed. Conclusion and Originality of the Study: The findings of the research suggest that the proposed model offers a comprehensive and precise framework for improving performance audit reports in public institutions. This model can effectively enhance transparency, efficiency, and accountability in these institutions and contribute to the advancement of knowledge in the field of performance auditing.

https://gaa.journals.pnu.ac.ir/article_11603_75f8bc77419b20c41349898f77a96620.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company) 117 130 11605 10.30473/gaa.2024.71396.1737 FA Alireza Maleki Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Fatemeh Ahmadi Department of Accounting, Ilam Branch, Islamic Azad University, Ilam, Iran Forouzan Mohammadi Yarijani Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran. Maryam Nouraie Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Journal Article 2024 04 02 Subject and Purpose: The remuneration of managers and its measurement, especially in public companies, is one of the challenges of the economy of developing countries, and applying approaches such as transparency of financial reporting can be useful in this regard. In this regard, this research was carried out with the aim of designing a model for assessing managers' rewards with the approach of transparency of financial reporting in Iran's National Oil Products Distribution Company. Research Method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part, after analyzing interviews with 20 experts, 21 indicators were identified and extracted. In the quantitative part, first, using the self-interaction matrix, the relationship and effectiveness of the indicators were collected with the help of experts. Then, with ISM MATLAB software, the data were analyzed in the form of self-interaction matrix. Research Findings: Achieving a five-level model consisting of 21 indicators, of which the 2 indicators of reporting transparency and alignment of financial reporting with international reporting standards are the most effective. Also, 9 indicators act as the most influential and 10 indicators act as interfaces in this model. Conclusion, originality and its addition to knowledge: alignment of financial reporting with international reporting standards showed that uniformity, transparency and comparability of reports and financial statements is only possible with the help of these standards. Because, these standards specify how companies record documents, report expenses and revenues. Subject and Purpose: The remuneration of managers and its measurement, especially in public companies, is one of the challenges of the economy of developing countries, and applying approaches such as transparency of financial reporting can be useful in this regard. In this regard, this research was carried out with the aim of designing a model for assessing managers' rewards with the approach of transparency of financial reporting in Iran's National Oil Products Distribution Company. Research Method: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part, after analyzing interviews with 20 experts, 21 indicators were identified and extracted. In the quantitative part, first, using the self-interaction matrix, the relationship and effectiveness of the indicators were collected with the help of experts. Then, with ISM MATLAB software, the data were analyzed in the form of self-interaction matrix. Research Findings: Achieving a five-level model consisting of 21 indicators, of which the 2 indicators of reporting transparency and alignment of financial reporting with international reporting standards are the most effective. Also, 9 indicators act as the most influential and 10 indicators act as interfaces in this model. Conclusion, originality and its addition to knowledge: alignment of financial reporting with international reporting standards showed that uniformity, transparency and comparability of reports and financial statements is only possible with the help of these standards. Because, these standards specify how companies record documents, report expenses and revenues.

https://gaa.journals.pnu.ac.ir/article_11605_32c9240ea498b8c7d96d05b57e63c370.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability 131 146 11612 10.30473/gaa.2025.73481.1784 FA Arash Tofangsaz Ph.D. Student, Faculty of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran Reza Sotudeh Assistant Professor, Faculty of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran. Aziz Gord Associate Professor, Faculty of Accounting, Payame Noor University, Tehran, Iran. Abbasali Haghparast Assistant Professor, Faculty of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran. Journal Article 2024 03 26 The purpose of this study is to present a performance-based budgeting model and evaluate its impact on performance accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of qualitative and quantitative methods together, it is classified as a mixed research. The statistical population of this study in the qualitative part using the snowball sampling method included 18 senior managers of the city bank, and in the quantitative part, 195 people were selected as a sample from 395 managers of the city bank using the random sampling method and the Cochran formula. In order to collect the information required in the present study, interviews and a standard performance accountability questionnaire with 9 items and performance-based budgeting with 17 items were used, and inferential statistics and structural equation tests were used to examine the research objective. The results of the research showed that the factors affecting performance-based budgeting include employee training, creating a cost center, central bank, formulating long-term strategies, prioritizing the collective interests of the organization, management ability, job stability of managers, correct document recording, government macroeconomic policies, cost accounting system, performance evaluation index, activity classification, human factors, technical and process factors, and environmental factors. The results of the research also showed that performance-based budgeting does not have a significant effect on performance accountability. The purpose of this study is to present a performance-based budgeting model and evaluate its impact on performance accountability. Given that the present study presents a new model, this study is an exploratory research and, considering the use of qualitative and quantitative methods together, it is classified as a mixed research. The statistical population of this study in the qualitative part using the snowball sampling method included 18 senior managers of the city bank, and in the quantitative part, 195 people were selected as a sample from 395 managers of the city bank using the random sampling method and the Cochran formula. In order to collect the information required in the present study, interviews and a standard performance accountability questionnaire with 9 items and performance-based budgeting with 17 items were used, and inferential statistics and structural equation tests were used to examine the research objective. The results of the research showed that the factors affecting performance-based budgeting include employee training, creating a cost center, central bank, formulating long-term strategies, prioritizing the collective interests of the organization, management ability, job stability of managers, correct document recording, government macroeconomic policies, cost accounting system, performance evaluation index, activity classification, human factors, technical and process factors, and environmental factors. The results of the research also showed that performance-based budgeting does not have a significant effect on performance accountability.

https://gaa.journals.pnu.ac.ir/article_11612_1ad1405e67a0f67b15260dd440e88c95.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology 147 166 11622 10.30473/gaa.2025.72073.1752 FA Reza Jafari PhD Student, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran Mansoor Garkaz Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran Alireza Matoufi Associate Professor, Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran Ali Khozain Associate Professor, Department of Accounting, Ali abadKatoul Branch, Islamic Azad University, Ali abadKatoul, Iran Journal Article 2024 04 20 Fast collection, low cost and stability of tax revenues have caused countries to turn to this type of income as a main and stable income. In this research, the identification of the macro trends and future research of Iran's tax system from the perspective of science and technology as a basic priority in planning, policy-making and decisions in the tax field based on the future-making drivers affecting the tax system is examined. The data collection method is descriptive-survey type and based on the type of combined data and the future-shaping drivers affecting the field of Iran's tax system in the next 20 years were identified using expert panel methods, open questionnaire, interview and fuzzy Delphi in 1402. To select experts from professors and PhD students of accounting, employees of the Tax Affairs Organization, judgmental and snowball sampling methods were used. The development of intelligent accounting software and systems, business intelligence, and the expansion of personal technologies are the most important influential drivers in the future, and the increase in cybersecurity challenges in business and the expansion of the application of new sciences and technologies in business should be given serious attention. The results of the present study can lead to the development of guidelines for the use of new technologies that will reduce cybersecurity challenges, facilitate tax processes, and strengthen the exploitation of science and technology with the aim of improving the accuracy, transparency, and efficiency of tax processes and contributing to the transformation of the tax system in Iran, Fast collection, low cost and stability of tax revenues have caused countries to turn to this type of income as a main and stable income. In this research, the identification of the macro trends and future research of Iran's tax system from the perspective of science and technology as a basic priority in planning, policy-making and decisions in the tax field based on the future-making drivers affecting the tax system is examined. The data collection method is descriptive-survey type and based on the type of combined data and the future-shaping drivers affecting the field of Iran's tax system in the next 20 years were identified using expert panel methods, open questionnaire, interview and fuzzy Delphi in 1402. To select experts from professors and PhD students of accounting, employees of the Tax Affairs Organization, judgmental and snowball sampling methods were used. The development of intelligent accounting software and systems, business intelligence, and the expansion of personal technologies are the most important influential drivers in the future, and the increase in cybersecurity challenges in business and the expansion of the application of new sciences and technologies in business should be given serious attention. The results of the present study can lead to the development of guidelines for the use of new technologies that will reduce cybersecurity challenges, facilitate tax processes, and strengthen the exploitation of science and technology with the aim of improving the accuracy, transparency, and efficiency of tax processes and contributing to the transformation of the tax system in Iran,

https://gaa.journals.pnu.ac.ir/article_11622_f6d843c5a9bceb56f16a902d60477faf.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education 167 188 11647 10.30473/gaa.2025.72588.1762 FA Sina Shahidi Ph.D. Student in Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran. Mohsen Amini Khouzani Assistant Prof, Department of Financial Engineering, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran. Azam Sarvi Assistant Prof. Department of Accounting, Golpayegan Branch, Islamic Azad University, Golpayegan, Iran Meysam Arabzadeh Associate Prof, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran Maryam Atarasadi Assistant Prof, Department of Accounting, Qazvin Branch, Islamic Azad University Qazvin, Iran Journal Article 2024 04 10 Subject and Purpose:The current research deals with financial sustainability in higher education based on loose coupling theory and revenue diversity, focusing on Islamic Azad University. financial sustainability of Islamic Azad University is very important due to its independence from general budget of country and having a forty percent share in higher education. Dual regions of academic and financial sustainability through loose coupling can be used to create flexible academic units, network relationships and strategic thinking. Research Method: The research has analyzed the relationships between loose coupling, revenue diversity and financial sustainability by means of structural equation modeling. The data was collected from the statistical community of Islamic Azad University through a questionnaire. Research Findings: The results showed that structure of loose coupling is effective on university financial sustainability and this structure contributes to components of financial sustainability through a significant impact on revenue diversification . Conclusion, Originality and its Contribution to the Knowledge: According to research results governance in structures of Islamic Azad University, which benefit from loose coupling and creation of symbiosis between logic of education and the logic of financial sustainability, can take advantage of changes from a fixed environment to a diverse one, changing the structure from a bureaucratic process to a flexible one and Management style changes from authority to collaborative processes, lead to reducing dependence on specific resources and help to create diverse resources and as a result financial sustainability. This research contributes to financial sustainability in higher education system presenting a new operational model. Subject and Purpose:The current research deals with financial sustainability in higher education based on loose coupling theory and revenue diversity, focusing on Islamic Azad University. financial sustainability of Islamic Azad University is very important due to its independence from general budget of country and having a forty percent share in higher education. Dual regions of academic and financial sustainability through loose coupling can be used to create flexible academic units, network relationships and strategic thinking. Research Method: The research has analyzed the relationships between loose coupling, revenue diversity and financial sustainability by means of structural equation modeling. The data was collected from the statistical community of Islamic Azad University through a questionnaire. Research Findings: The results showed that structure of loose coupling is effective on university financial sustainability and this structure contributes to components of financial sustainability through a significant impact on revenue diversification . Conclusion, Originality and its Contribution to the Knowledge: According to research results governance in structures of Islamic Azad University, which benefit from loose coupling and creation of symbiosis between logic of education and the logic of financial sustainability, can take advantage of changes from a fixed environment to a diverse one, changing the structure from a bureaucratic process to a flexible one and Management style changes from authority to collaborative processes, lead to reducing dependence on specific resources and help to create diverse resources and as a result financial sustainability. This research contributes to financial sustainability in higher education system presenting a new operational model.

https://gaa.journals.pnu.ac.ir/article_11647_44ca4e3bfb1b9b90933435cdc96ee7bf.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach 189 204 11675 10.30473/gaa.2025.73359.1780 FA Fahimeh Zare M.Sc. in Accounting, Imam Reza International University, Mashhad, Iran. Sedighe Kamranrad Assistant Prof. of Accounting, Department of Management, Economics and Accounting, Payame Noor University, Tehran, Iran. Akram Karimi PhD in Accounting and Lecturer of Islamic Azad University, Yadgar Imam Branch, Tehran, Iran. Journal Article 2024 04 04 Subject and Purpose of the Article: Accounting is a very sensitive profession that requires appropriate resilience, so it is very important to examine the structures that affect resilience; among these structures are responsibility, spiritual approach and meritocracy; therefore, the purpose of the present study was to examine the effect of responsibility on professional resilience of accountants of Astan Quds Razavi in meritocratic environments with spiritual approach. Research Method: The present study is applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study is all accountants affiliated with Astan Quds Razavi, which is 200 people. The statistical sample consists of 132 people, which was obtained using the Cochran formula. Carroll's responsibility acceptance questionnaire, Davidson's job resilience, Milliman's spiritual approach and Moslehi's meritocracy were used to measure the research variables, and structural model equations were used to test the hypotheses. Research Findings: The results showed that accountability of accountants of Astan Quds Razavi has a positive and significant effect on their work resilience, and their spiritual and meritocratic approach moderates this effect. In the present study, the effect of meritocratic approach and spiritual approach are considered as strengthening moderators. Conclusion, Originality and its Contribution to the Knowledge: According to the research findings, responsible accountants strive to maximise the productivity and success of the organisation; a committed and fair employee can be a source of resilience; accountants' sense of responsibility leads them to do their job in the best possible way. Subject and Purpose of the Article: Accounting is a very sensitive profession that requires appropriate resilience, so it is very important to examine the structures that affect resilience; among these structures are responsibility, spiritual approach and meritocracy; therefore, the purpose of the present study was to examine the effect of responsibility on professional resilience of accountants of Astan Quds Razavi in meritocratic environments with spiritual approach. Research Method: The present study is applied in terms of purpose and descriptive survey in terms of method. The statistical population of the study is all accountants affiliated with Astan Quds Razavi, which is 200 people. The statistical sample consists of 132 people, which was obtained using the Cochran formula. Carroll's responsibility acceptance questionnaire, Davidson's job resilience, Milliman's spiritual approach and Moslehi's meritocracy were used to measure the research variables, and structural model equations were used to test the hypotheses. Research Findings: The results showed that accountability of accountants of Astan Quds Razavi has a positive and significant effect on their work resilience, and their spiritual and meritocratic approach moderates this effect. In the present study, the effect of meritocratic approach and spiritual approach are considered as strengthening moderators. Conclusion, Originality and its Contribution to the Knowledge: According to the research findings, responsible accountants strive to maximise the productivity and success of the organisation; a committed and fair employee can be a source of resilience; accountants' sense of responsibility leads them to do their job in the best possible way.

https://gaa.journals.pnu.ac.ir/article_11675_345a081031047c625945599a7170e3b8.pdf

Payame Noor University Governmental Accounting 2423-4613 11 1 2024 10 22 Examining the obstacles of using variable costing in Gas Company of Hormozgan province Examining the obstacles of using variable costing in Gas Company of Hormozgan province 205 218 11676 10.30473/gaa.2025.70559.1712 FA Hossein Nourani Department of Accounting, Faculty of Management Economic and Accounting, University of Hormozgan, Bandar Abbas, Iran Bahman Bazgir Department of Accounting, Islamic Azad University, Qeshm, Iran Esmaeil Akhlaghi Yazdinejad Department of Accounting, Faculty of Economics management and accounting, University of Hormozgan, Bandar Abbas, Iran Journal Article 2024 04 17 Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company. Therefore, the purpose of the present study is to investigate the obstacles to applying variable costing in the Hormozgan Province Gas Company. Research method: This study is a theoretical descriptive-field study in which the library method was used to collect primary information and a questionnaire was used to answer the research questions. The statistical population of the study includes financial decision-makers at middle and senior levels in the gas company. The validity and reliability of the research tool have been approved. Research findings: Based on the analysis (structural equation method), lack of awareness of managers, lack of standards, lack of awareness of accountants, and lack of adequate training are the obstacles to applying variable costing in the gas company, with the factors of lack of awareness of managers and lack of standards being in the first and second priority, respectively, and the factor of lack of awareness of accountants among the approved factors being in the last priority. Conclusion, originality and its contribution to knowledge: By determining the obstacles to implementing variable costing in the Hormozgan Province Gas Company, the path is paved for implementing a more modern and efficient system in order to increase the usefulness of information for managers and accountants. According to the results, it is suggested that the extracted obstacles should first be removed. Subject and purpose: The present study is in line with the preparation for applying the variable costing method in contrast to traditional absorption costing in the Hormozgan Province Gas Company. Therefore, the purpose of the present study is to investigate the obstacles to applying variable costing in the Hormozgan Province Gas Company. Research method: This study is a theoretical descriptive-field study in which the library method was used to collect primary information and a questionnaire was used to answer the research questions. The statistical population of the study includes financial decision-makers at middle and senior levels in the gas company. The validity and reliability of the research tool have been approved. Research findings: Based on the analysis (structural equation method), lack of awareness of managers, lack of standards, lack of awareness of accountants, and lack of adequate training are the obstacles to applying variable costing in the gas company, with the factors of lack of awareness of managers and lack of standards being in the first and second priority, respectively, and the factor of lack of awareness of accountants among the approved factors being in the last priority. Conclusion, originality and its contribution to knowledge: By determining the obstacles to implementing variable costing in the Hormozgan Province Gas Company, the path is paved for implementing a more modern and efficient system in order to increase the usefulness of information for managers and accountants. According to the results, it is suggested that the extracted obstacles should first be removed.

https://gaa.journals.pnu.ac.ir/article_11676_0c1de418e023971ef47643da947dfa67.pdf