Payame Noor UniversityGovernmental Accounting2423-46134120180220Explaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital MarketExplaining the Reporting of Monetary and Financial Policies in the Public Sector of the Last 25 years and Its Impact on Iran's Capital Market9225129FAMahdiYaghoubiDepartment of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.AlirezaMoradiAssistant Professor, Department of Economics, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.BabakJamshidinavidAssistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.MehrdadGhanbariAssistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.Journal Article20180106The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market in the Construction, Reform, Justice and Hope in a long-term of 25-year period. The number of observations of this research was 100 observations. In this research, the most important capital market indices were included total index and number the of companies accepted in Tehran Stock Exchange as a dependent variable and in the sector of monetary and financial policies the monetary and financial variables were converted from nominal to real by using the general index of prices in all observations. In this research, out of 360 models, 2 final models were extracted and analyzed. In analyzing the data to determine the effect of the independent variable on the dependent variable multiple Regression was used, as well as to compare the different governments the Wald test was used and to test the root of the Dickey Fuller test, that means the total stock index is different in the governments of Iran, and there is no significant difference between the variables of the number of companies
The capital market is considered as one of the most important markets in the economy of each country due to the accumulation of small funds for implementation of large investment projects. The purpose of this research is analyzing the impact of the monetary and fiscal policies on Iran's capital market in the Construction, Reform, Justice and Hope in a long-term of 25-year period. The number of observations of this research was 100 observations. In this research, the most important capital market indices were included total index and number the of companies accepted in Tehran Stock Exchange as a dependent variable and in the sector of monetary and financial policies the monetary and financial variables were converted from nominal to real by using the general index of prices in all observations. In this research, out of 360 models, 2 final models were extracted and analyzed. In analyzing the data to determine the effect of the independent variable on the dependent variable multiple Regression was used, as well as to compare the different governments the Wald test was used and to test the root of the Dickey Fuller test, that means the total stock index is different in the governments of Iran, and there is no significant difference between the variables of the number of companies
https://gaa.journals.pnu.ac.ir/article_5129_d81449724da0f30d48ad062e3bc35ac8.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province)The Effect of Using Performance Measurement Systems on Public Sector Performance (A Case study: Municipalities of Mazandaran Province)23365133FADForoughiAssociate Professor in Accounting, University of Isfahan, Isfahan, Iran.S.MohammadMoshashaeiPhD. student of Accounting, University of Isfahan, Isfahan, Iran.ADaryaeiAssistant Professor in Accounting, Faculty of Social Science, Imam Khomeini International University, Qazvin, Iran.Journal Article20160406The aim of the present research, with focuses on two role of performance measurement system (incentive-oriented and exploratory use) and a key organizational features contractibility, is to investigate the effect of using performance measurement system on public sector performance. The research population is comprised the urban services and urban development units of Municipalities of Mazandaran province. In order to hypotheses testing, data were collected through questionnaire. For research models estimation, OLS regression has been used. Research findings show that 1 unit increase in incentive-oriented use leads to 0.26 units increase in performance that 0.21 units is due to direct effect and 0.05 units is due to indirect effect. Also, 1 unit increase in exploratory use leads to 0.34 units increase in performance that 0.33 units is due to direct effect and 0.01 units is due to indirect effect. According to the results, the managers of the public sector is recommended, considering the emergence of new public management, use the incentive-oriented and exploratory measures in evaluating the performance of their units. <br /> The aim of the present research, with focuses on two role of performance measurement system (incentive-oriented and exploratory use) and a key organizational features contractibility, is to investigate the effect of using performance measurement system on public sector performance. The research population is comprised the urban services and urban development units of Municipalities of Mazandaran province. In order to hypotheses testing, data were collected through questionnaire. For research models estimation, OLS regression has been used. Research findings show that 1 unit increase in incentive-oriented use leads to 0.26 units increase in performance that 0.21 units is due to direct effect and 0.05 units is due to indirect effect. Also, 1 unit increase in exploratory use leads to 0.34 units increase in performance that 0.33 units is due to direct effect and 0.01 units is due to indirect effect. According to the results, the managers of the public sector is recommended, considering the emergence of new public management, use the incentive-oriented and exploratory measures in evaluating the performance of their units. <br /> https://gaa.journals.pnu.ac.ir/article_5133_60f8c36e03523f5eccbb26959dba0fc3.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220Investigating the Effects of Tight Budget Control on Reducing Budget Deviation Facing Budget Turbulence (Case Study: The Mumicipalities of Khorasane Razavi Province)Investigating the Effects of Tight Budget Control on Reducing Budget Deviation Facing Budget Turbulence (Case Study: The Mumicipalities of Khorasane Razavi Province)37485132FANooshinSalehiM.A. in Accounting, Islamic Azad University, Neyshabour Branch, IranAlirezaMehrazeenAssistant Professor, Islamic Azad University, Neyshabour Branch, IranJournal Article20170325The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve the research goal, 70 questionnaires (70 for each municipality of a questionnaire) were distributed among financial managers of Khorasan Razavi Municipality. To study the research data, structural equations have been used. The data from this study were analyzed using Spss and Smart-PLS software. The results of the analysis of the research data showed that tight budget Control in terms of budget turbulence conditions does not affect the decrease of budget deviation. The budget deviation last year has affected the budget deviation of current year. Budget turbulence effects on budget deviation. The past budget deviation does not affect on tight budget Control. This was the first time that research was conducted with such a budget orientation at the municipal level in Iran.The main objective of this study is to investigate the effect of tight budget Control in terms of budget turbulence on reducing budget deviation. The statistical population of this study was financial managers or experts responsible for the municipality of Khorasan Razavi province. In order to achieve the research goal, 70 questionnaires (70 for each municipality of a questionnaire) were distributed among financial managers of Khorasan Razavi Municipality. To study the research data, structural equations have been used. The data from this study were analyzed using Spss and Smart-PLS software. The results of the analysis of the research data showed that tight budget Control in terms of budget turbulence conditions does not affect the decrease of budget deviation. The budget deviation last year has affected the budget deviation of current year. Budget turbulence effects on budget deviation. The past budget deviation does not affect on tight budget Control. This was the first time that research was conducted with such a budget orientation at the municipal level in Iran.https://gaa.journals.pnu.ac.ir/article_5132_7ebcdee2902e261e2979eb5044edbed4.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220The Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical ScienceThe Impact of Simultaneous Implementation of Accrual Accounting and Activity-Based Costing (ABC) on Decisions Made and Accountability by Managers at Tehran University of Medical Science49585131FAMahdiGheidiM.A. in Accounting, Payamnoor University, IranAzizGordAssistant Professor, Department of Accounting, Payam Noor University, IranJournal Article20170416This 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.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.https://gaa.journals.pnu.ac.ir/article_5131_1a48e2bf968ef5378db70e3cc0b2da17.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220Application of Benford Law in the Analysis of Financial Distress in Public CompaniesApplication of Benford Law in the Analysis of Financial Distress in Public Companies59725130FASeyed HesamVaghfiPhD. student in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.RoyaDarabiAssociate Professor ,Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.Journal Article20171229The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which has always been one of the most controversial issues of accounting in professional contexts. The main purpose of the present research is to assess the existence of profit manipulation in financially helpless companies as well as the effect of the role of state ownership in modifying this relationship. To do this, based on the research variables, Benford’s law has examined the existence or absence of profit manipulation in helpless financial companies. The results of the hypothesis test based on the data of 648 years of the Stock Exchange Company from 1387 to 1395 indicate that the managers of financially helpless financial corporations are manipulating profits, and in fact, the profit figures in these companies do not follow Benfford’s law, and if the companies have government ownership There is no change in the company's non-compliance with Benford's law. <br /> The financial distress of companies leads to waste of resources and lack of investment opportunities. The timely detection of companies that are financially distressed is highly desirable. The phenomenon of profits manipulation is commonly used at the frontier of accounting and finance knowledge, which has always been one of the most controversial issues of accounting in professional contexts. The main purpose of the present research is to assess the existence of profit manipulation in financially helpless companies as well as the effect of the role of state ownership in modifying this relationship. To do this, based on the research variables, Benford’s law has examined the existence or absence of profit manipulation in helpless financial companies. The results of the hypothesis test based on the data of 648 years of the Stock Exchange Company from 1387 to 1395 indicate that the managers of financially helpless financial corporations are manipulating profits, and in fact, the profit figures in these companies do not follow Benfford’s law, and if the companies have government ownership There is no change in the company's non-compliance with Benford's law. <br /> https://gaa.journals.pnu.ac.ir/article_5130_be25abb325dd265b28dec9c8e2b765dc.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220Identifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman ProvincesIdentifying Factors Influencing the Employee’s Corruption of Governmental Organizations Based on Court of Auditor’s Viewpoint of Fars and Kerman Provinces73865161FAIssaKarimipoorPhD. student, University of Shiraz, Shiraz, IranGholamhosseinMahdaviProfessor ,Department of Accounting, University of Shiraz, Shiraz, IranJournal Article20171219Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. <br />In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. <br />The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor. <br /> Corruption has wide destructive economic, social and cultural consequences. The most important step to prevent this destructive phenomenon, is assessing the causes and motives of its creation. The aim of this study is to identify factors influencing the employee’s corruption of governmental organizations based on Court of Auditor’s viewpoint. <br />In this regard, 26 variables was recognized through reviewing related literature as well as considering the environmental and economic conditions. Exploratory factor analysis is used to identify factors affecting the level of corruption. We also use t-test to examine the differences results between two groups. <br />The results of factor analysis showed that seven factors affecting financial corruption include: inefficient educational system and the weakness of ethical adherence, administrative structure weakness, control systems weakness, economic weakness, inefficiency of the government, regulatory weaknesses and lack of meritocracy. The most important factor affecting the level of financial corruption is the inefficient educational system and the weakness of ethical adherence, and the lack of necessary education has had the most effect on this factor. <br /> https://gaa.journals.pnu.ac.ir/article_5161_d716893a3590cb12a15896e1f54ce8ac.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan)Optimizing Performance-Based Budgeting In Executive Administrations Using Particle Swarm Optimization (POS) Algorithm (Case Study: University Of Sistan and Baluchestan)871005162FAMahdiFaghaniAssistant Professor, Department of Accounting, University Of Sistan and Baluchestan, IranMoslemSaeedi GaraghaniInstructor, Department of Accounting, University Of Sistan and Baluchestan, Iran.RuhollahHashemiM.A. in Accounting, University Of Sistan and Baluchestan, IranJournal Article20171223Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
Recently, countries’ budgeting system has been modified by moving towards performance-based budgeting. Adoption of performance-based budgeting needs requirements in terms of organization, organizational levels and organization members. This research was conducted in 1395 with the aim of optimizing performance-based budgeting at University of Sistan and Baluchestan. Required data were collected from budget department of university. Based on budget requirements of each department, then, optimal model was adopted using Particle Swarm Optimization (POS) Algorithm in Matlab software and extracted the best budget allocation. The results of the model's analysis indicate that departments of Research, Technology Development, Support, Cultural, Plan and Development had 18.1% of the total budget and were efficient. However, Educational and Alumni departments received 81.9% of the total budget and were inefficient. Based on these findings, it can be inferred that the allocation method of university budget is inefficient.
https://gaa.journals.pnu.ac.ir/article_5162_6ab93729bfccc287b69590330aed44ec.pdfPayame Noor UniversityGovernmental Accounting2423-46134120180220Comparative Review of the Performance of Hybrid Managers Compared to Pure Managers in the Public Sector from the Perspective of Professional and Academic ActivistsComparative Review of the Performance of Hybrid Managers Compared to Pure Managers in the Public Sector from the Perspective of Professional and Academic Activists1011085163FAZohrehHajihaPhD. student in Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran.HosseinRajabdoriAssociate Professor, Department of Accounting, Faculty of Social Sciences Branch, East Tehran, Tehran, IranJournal Article20170503The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of hybrid managers compared to pure managers in the public sector from the perspective of professional and academic activists. This study is survey-functional. The study sample includes 15 groups of professional and academic activists that are studied by Delphi technique. This research tool is a questionnaire and to analyze the results after reviewing the normality of data by SPSS software version 22, in the form of two hypotheses, one sample t parametric test and independent t was used. The results showed that with the viewpoints of all respondents, pure managers and controllers have more controlling and management quality. Also, this was confirmed by the viewpoints of the university instructors. In contrast, from the perspective of professional activists, hybrid managers and controllers have stronger control and management quality.
The new public management is to enabling administrators for controlling and running affairs. For getting a management position, one of the important cases is manager specialty and the relation of expertise and organizational post. The aim of this research is to evaluate the comparative performance of hybrid managers compared to pure managers in the public sector from the perspective of professional and academic activists. This study is survey-functional. The study sample includes 15 groups of professional and academic activists that are studied by Delphi technique. This research tool is a questionnaire and to analyze the results after reviewing the normality of data by SPSS software version 22, in the form of two hypotheses, one sample t parametric test and independent t was used. The results showed that with the viewpoints of all respondents, pure managers and controllers have more controlling and management quality. Also, this was confirmed by the viewpoints of the university instructors. In contrast, from the perspective of professional activists, hybrid managers and controllers have stronger control and management quality.
https://gaa.journals.pnu.ac.ir/article_5163_cb9f823c11c01c10bf7553f2fa712755.pdf