Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform The Impact of a Change in the Public Sector Accounting Policies on Administrative Reform 9 22 5164 FA Gholamreza Kordestani Associate Professor in Accounting, Imam Khomeini International University, Ghazvin, Iran. Amir Khanaki M.A. in Accounting, Iran. Horie Ghanooni Shishwan M.A. in Accounting, Iran. Journal Article 2018 03 15 The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. Data from 119 questionnaires that students, professors and experts in the field of accounting distributed were collected. Student t test is used to analyze the hypotheses. These findings suggest that the change in the public sector accounting policies on improving processes influential also change in policies on improving public sector accounting external interaction, reducing the financial and administrative corruption-violations. Given the impact of changes in public accounting policies on administrative reform It can be concluded that the management of the business processes of the organizations will be improved and efficiency will increase also reduces fraud, Infringement, and financial corruption in organizations. The objective of this study is the impact of a change in the public sector accounting policies on administrative reform. policy change in the public sector accounting will improve processes, external administrative corruption-financial. Research method is survey. In terms of time, it was done in 2017. Data from 119 questionnaires that students, professors and experts in the field of accounting distributed were collected. Student t test is used to analyze the hypotheses. These findings suggest that the change in the public sector accounting policies on improving processes influential also change in policies on improving public sector accounting external interaction, reducing the financial and administrative corruption-violations. Given the impact of changes in public accounting policies on administrative reform It can be concluded that the management of the business processes of the organizations will be improved and efficiency will increase also reduces fraud, Infringement, and financial corruption in organizations.

https://gaa.journals.pnu.ac.ir/article_5164_19b968d274a9bc7b947b27fb60e711ae.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation Explaining the Corporate Governance Components of Governmental Organizations and Assessing the Ability of Supreme Audit Court for It’s Implementation 23 40 5165 FA Omid Eslamzadeh PhD. student of Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. Naser Izadinia Associate Professor in Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. Dariyush Forooghi Associate Professor in Accounting, Isfahan (Khorasgan) Branch, Islamic Azad University, Isfahan, Iran. Journal Article 2018 02 10 In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components of governmental Corporate Governance by taking into account the experience of other countries and the opinions of experts, as well as assessing the ability of Supreme Audit Court for its implementation. This research is an applied-explanatory and qualitative-quantitative study. At the Delphi phase, 20 people of government experts, the Parliament and the Court of Audit, and in the assessment phase, 240 people of Supreme Audit Court employees participated in the study. Findings in fuzzy Delphi phase showed that four main components of corporate governance are monitoring, managerial, technical and ethical components. The analysis of questionnaire showed that supreme audit court can monitor the implementation of corporate governance. It is suggested that the Islamic Consultative Assembly approve the Code of governmental Corporate Governance according to the native conditions, and supreme audit court hold the responsibility of its monitoring. In most countries, the Code of Corporate Governance has been approved as a law to improve governmental auditing. Iran's economy is governmental; therefore, Corporate Governance is essential for the optimal management of resources in this sector. The purpose of this study is to explain the components of governmental Corporate Governance by taking into account the experience of other countries and the opinions of experts, as well as assessing the ability of Supreme Audit Court for its implementation. This research is an applied-explanatory and qualitative-quantitative study. At the Delphi phase, 20 people of government experts, the Parliament and the Court of Audit, and in the assessment phase, 240 people of Supreme Audit Court employees participated in the study. Findings in fuzzy Delphi phase showed that four main components of corporate governance are monitoring, managerial, technical and ethical components. The analysis of questionnaire showed that supreme audit court can monitor the implementation of corporate governance. It is suggested that the Islamic Consultative Assembly approve the Code of governmental Corporate Governance according to the native conditions, and supreme audit court hold the responsibility of its monitoring.

https://gaa.journals.pnu.ac.ir/article_5165_1f7a8f36a8d0d2dc274bca908c19be24.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 Design and Compilation of the Audit Model of Performance of Executive Directors of Public Banks Design and Compilation of the Audit Model of Performance of Executive Directors of Public Banks 41 54 5166 FA Seyed Aliakbar Ahmadi Professor in Public Administration, Payame Noor Universit, Iran. Alireza Roozbahani PhD. student of Public Administration, Payame Noor University, Iran. Journal Article 2018 05 22 The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In the first stage, the activities of this issue have been identified with different methods such as exploratory-comparative method, And then effective components on them, have been divided into three categories that containing underlying, content and structural factors By combining these variables, the whole content of this research has been indicated, and during the three rounds of Delphi validation and the final model of this research has been designed. The findings of this research which is about the 22 components, indicates that (Kendall’ coefficient 702/0), the same views have been obtained by experts. In addition, considering the experts' opinions showed that underlying, structural and content factors, according to the first, second and third sequence have been prioritized by Panel members. Keywords: audit method of performance of executives, Delphi, underlying, structural, content The purpose of this study is designing the model of audit method of performance of executives of governmental banks. The method of this study is descriptive and qualitive that divided into two stages which involved library and the implementation of a Delphi approach has been done with 22 experts. In the first stage, the activities of this issue have been identified with different methods such as exploratory-comparative method, And then effective components on them, have been divided into three categories that containing underlying, content and structural factors By combining these variables, the whole content of this research has been indicated, and during the three rounds of Delphi validation and the final model of this research has been designed. The findings of this research which is about the 22 components, indicates that (Kendall’ coefficient 702/0), the same views have been obtained by experts. In addition, considering the experts' opinions showed that underlying, structural and content factors, according to the first, second and third sequence have been prioritized by Panel members. Keywords: audit method of performance of executives, Delphi, underlying, structural, content

https://gaa.journals.pnu.ac.ir/article_5166_a43a6d794a318ca151a654ccd5c3aa02.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) The Process of Public Sector Accounting Change with Structuration Theory Approach (Case study: Tehran University) 55 74 5519 FA Kaveh Mehrani Associate Professor in Accounting, University of Tehran, Iran. Ali Mahmoudi PhD. student of Accounting, Alborz Campus, University of Tehran, Iran. Ali Rahmani Professor in Accounting, Alzahra University, Iran. AbouAli Vedadhir Associate Professor in Anthropology, University of Tehran, Iran Journal Article 2018 07 13 This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active. This study concerning explanation of Changing Process in Public sector accounting with approach the Structuration Theory, aims to understand the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change. In this study, the specifications of active/inactive agency and supportive/unsupportive structure of Public sector accounting change, were recognized using the case study methodology and were categorized and analyzed by qualitative content analysis method. Then, through execution of Gidden's structuration theory, dualism role of agency and structure in the change of Public sector accounting was discussed. The source for gathering the data includes interview, observation and document analysis and research literature and participants, staff, accounting chiefs and financial managers of the University of Tehran. Finally, four organizational situations predictable in accounting change matrix and the specifications of each status were presented. According to the findings, the active agency specifications in change of Public sector accounting at the University of Tehran as compared to the inactive agency specifications and also the unsupportive structure specifications of the change in Public sector accounting at the University of Tehran as compared to the its supportive structure were more active.

https://gaa.journals.pnu.ac.ir/article_5519_2c8acb65972d1183f6a9e17a4c2284f7.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value The Study of the Relationship Between Government Firms, Dimensions of Corporate Sustainability Performance and Firm Value 75 92 5520 FA Vahid Amin PhD. student of Accounting, Sari Branch, Islamic Azad University, Sari, Iran. Khosro Faghani Makrani Associate Professor in Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran. Ali Zabihi Assistant Professor in Accounting, Sari Branch, Islamic Azad University, Sari, Iran. Journal Article 2018 09 15 The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of moderating the concentration of government ownership on this relationship is examined. In this research, 93 companies listed in Tehran Stock Exchange during the years 2010 to 2016 (651 firm-years) were investigated. To measure corporate sustainability, the KLD Index has been used in five dimensions: social, environmental, governance, ethics, and economics. The findings of the research showed that the government firms (concentration of government ownership) has a significant positive relationship with the environmental, governance, ethical, economic, and overall corporate governance performance. There was no significant relationship between the concentration of government ownership and the social dimension of sustainability. In addition, the results showed that corporate sustainability performance has a significant positive effect on the market value of firms. But the government firms (concentration of government ownership) did not have significantly affect the relationship between corporate sustainability performance and market value. The purpose of this study is to investigate the relationship between the government firms (concentration of government ownership) and the dimensions of corporate sustainability performance. In this study, the effect of corporate sustainability performance on the market value, as well as the effect of moderating the concentration of government ownership on this relationship is examined. In this research, 93 companies listed in Tehran Stock Exchange during the years 2010 to 2016 (651 firm-years) were investigated. To measure corporate sustainability, the KLD Index has been used in five dimensions: social, environmental, governance, ethics, and economics. The findings of the research showed that the government firms (concentration of government ownership) has a significant positive relationship with the environmental, governance, ethical, economic, and overall corporate governance performance. There was no significant relationship between the concentration of government ownership and the social dimension of sustainability. In addition, the results showed that corporate sustainability performance has a significant positive effect on the market value of firms. But the government firms (concentration of government ownership) did not have significantly affect the relationship between corporate sustainability performance and market value.

https://gaa.journals.pnu.ac.ir/article_5520_729efe4d3cfa4eba3e078c8948e2dbd9.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 Provide a Financial Limit Forecast Model (Case study: State Companies Accepted in Tehran Stock Exchange) Provide a Financial Limit Forecast Model (Case study: State Companies Accepted in Tehran Stock Exchange) 93 104 5515 FA Maryam Salmanian PhD. student of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran. Hamid Reza Vakili Fard Associate Professor in Accounting and Financial Management, Science and Research Branch, Islamic Azad University, Tehran, Iran. Mohsen Hamidian Assistant Professor in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran. Fatemeh Sarraf Assistant Professor in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran Roya Darabi Associate Professor in Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran Journal Article 2018 09 15 Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The cost of financing for firms with a financial constraint is higher.. This study uses 6-year financial data during 2011-2016 and using financial information of 288 years-company to study the factors affecting financial limitation and its prediction in Tehran's listed stock companies using the logistic regression method Paid. The results indicate the effect of fixed asset turnover, conditional conservatism, the ratio of operating cash to assets, firm size and stock price on the financial constraints among other proposed variables. Discussion of financial constraints is one of the major issues facing all companies. The prediction of financial constraints is an important phenomenon for investors, creditors and other users of financial information Companies with financial constraints provide lower cash costs at a higher cost. The cost of financing for firms with a financial constraint is higher.. This study uses 6-year financial data during 2011-2016 and using financial information of 288 years-company to study the factors affecting financial limitation and its prediction in Tehran's listed stock companies using the logistic regression method Paid. The results indicate the effect of fixed asset turnover, conditional conservatism, the ratio of operating cash to assets, firm size and stock price on the financial constraints among other proposed variables.

https://gaa.journals.pnu.ac.ir/article_5515_f233327f7dd9f5aef4354c93fdd28ba4.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province) 105 114 5521 10.30473/gaa.2018.5521 FA Mohsen Hejazi PhD. student of Marketing Management, Tehran University, Iran. Mohammad Reza Haji Ghasemi PhD. student of Accounting,Tajik National University, Tajik National َA D M.A. in Accounting, Islamic Azad University, Yazd Unit, Iran Journal Article 2019 02 23 The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”. The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.

https://gaa.journals.pnu.ac.ir/article_5521_fddb5f8ab6d1b5c903ae3c5e73fc88d1.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics Establishment of the Audit Committee in the Public Sector in Iran: Attitudes of Experts, Professionals and Academics 115 134 5522 FA GHaribeh Esmaeeli Kia Assistant Professor in Accounting, Ilam University, Iran. Journal Article 2019 02 23 New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate the establishment of the audit committee in Irans public sector using a mix (Qualitative-Quantitative) method. In the Qualitative section, by analyzing the views of 14 experts in two rounds of Delphi and in the Quantitative section by using Opinions of two groups profession (n=248) and academy (n=96) the findings showed that: The establishment of the audit committee will enhance the financial and operational accountability of the public sector, the establishment of this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, academics Compared with members of the profession, have more strongly agreed to benefits and challenges of establishment and characteristics of the committee members. The results, while confirming the value creation of the audit committee in the environmental conditions of the iran public sector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate the establishment of the audit committee in Irans public sector using a mix (Qualitative-Quantitative) method. In the Qualitative section, by analyzing the views of 14 experts in two rounds of Delphi and in the Quantitative section by using Opinions of two groups profession (n=248) and academy (n=96) the findings showed that: The establishment of the audit committee will enhance the financial and operational accountability of the public sector, the establishment of this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, academics Compared with members of the profession, have more strongly agreed to benefits and challenges of establishment and characteristics of the committee members. The results, while confirming the value creation of the audit committee in the environmental conditions of the iran public sector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully https://gaa.journals.pnu.ac.ir/article_5522_344cf3d66699a058e2c2f58b94995d5a.pdf

Payame Noor University Governmental Accounting 2423-4613 4 2 2018 08 23 Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation 135 154 5523 FA Hoda Majbori Yazdi PhD. student of Accounting, Alzahra University, Tehran, Iran. Sh M M.A. in Accounting, Rajaei College, Technical University, Korasan Razavi, Iran. A T Assistant Professor in Accounting, Bojnoord University, Iran. N K Assistant Professor in Accounting, Bojnoord University, Iran Journal Article 2019 02 23 The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected as the statistical population and 131 questionnaires were sent by Cochrane method and 120 questionnaires were used as the final sample after removal of unplanned questionnaires. Structural equations and PPL software were used for analytical analysis. The results show that accrual accounting has a significant effect on public sector accounting. Performance audit modifies the effect of accounting accrual on public sector accounting. The use of accrual accounting in the public sector increases the efficiency of reporting in this section, providing more useful information for improving resource allocation, increasing accountability, increasing information transparency and raising awareness of the economic effects and better understanding of the performance of managers in resource utilization. Performance auditing in the public sector, besides completing the reporting system on financial resources, also gives the government an overview of all economic resources. The purpose of this study was to investigate the role of performance audit in the impact of accrual accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected as the statistical population and 131 questionnaires were sent by Cochrane method and 120 questionnaires were used as the final sample after removal of unplanned questionnaires. Structural equations and PPL software were used for analytical analysis. The results show that accrual accounting has a significant effect on public sector accounting. Performance audit modifies the effect of accounting accrual on public sector accounting. The use of accrual accounting in the public sector increases the efficiency of reporting in this section, providing more useful information for improving resource allocation, increasing accountability, increasing information transparency and raising awareness of the economic effects and better understanding of the performance of managers in resource utilization. Performance auditing in the public sector, besides completing the reporting system on financial resources, also gives the government an overview of all economic resources.

https://gaa.journals.pnu.ac.ir/article_5523_d90328c86ab864ca75100c39e3d17aba.pdf