تاثیر کنترل‌های داخلی مالی مبتنی بر ریسک بر شفافیت گزارشگری مالی بخش عمومی اقلیم کردستان عراق

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری تخصصی، رشته حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران

2 استادیار، گروه حسابداری، واحد سنندج، دانشگاه آزاد اسلامی، سنندج، ایران

3 استادیار ،گروه حسابداری، دانشکده علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران

چکیده

موضوع و هدف مقاله: اقلیم کردستان عراق علیرغم دارا بودن درآمدهای بالای نفتی، گمرکی و کمک سایر کشورها همواره با فساد مالی رو به رو است. یکی از علل فساد وجود اتفاقات و ریسک‌های احتمالی است که سبب ضعف پاسخگویی و شفافیت می‌شود. یکی از مولفه‌های اصلی پاسخگویی، راهبری سازمانی است و یکی از اجزای کلیدی آن کنترل‌های داخلی پیشرفته است که توان مدیریت ریسک‌های احتمالی را دارد. هدف از این پژوهش تعیین تأثیر کنترل‌های داخلی مبتنی بر ریسک بر شفافیت گزارشگری مالی در بخش عمومی اقلیم کردستان عراق می‌باشد.
روش پژوهش: بدین منظور پس از شناسایی مولفه‌های کنترل‌های داخلی مبتنی بر ریسک در مقالات پیشین، تعداد 175 پرسشنامه بسته توسط کارکنان مالی و بودجه بخش عمومی اقلیم کردستان تکمیل و سپس با تکنیک معادلات ساختاری در نرم افزار اسمارت پی‌ال‌اس تحلیل شد. یافته‌های پژوهش: یافته‌ها نشان داد که کنترل‌های داخلی مالی مبتنی بر ریسک بر شفافیت گزارشگری مالی بخش عمومی اقلیم کردستان عراق تأثیر معناداری دارد.
نتیجه‌گیری، اصالت و افزوده آن به دانش: کنترل‌های داخلی مبتنی بر ریسک با مدیریت ریسک‌های دستگاه‌های دولتی سبب افزایش شفافیت گزارشگری مالی و در نهایت انضباط مالی می‌شود. امروزه با توجه به نوسانات و اتفاقات مخاطره‌آمیز سازمان‌ها باید کنترل‌های داخلی مبتنی بر ریسک را به صورت کاملاً اختصاصی جهت اقدامات پیشگیرانه در دستگاه‌های دولتی مستقر نمایند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq

نویسندگان [English]

  • nezar nasredin maroof 1
  • Omid Mahmoodi Khoshroo 2
  • peyman amini 3
1 PhD student, accounting field, science and research department, Islamic Azad University, Tehran, Iran
2 Assistant Professor, Department of Accounting, Sanandaj Branch, Islamic Azad University, Sanandaj, Iran
3 Assistant Professor, Department of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran
چکیده [English]

Subject and Purpose of the Article: The Kurdistan Region of Iraq is always facing financial corruption despite having high revenues from oil, customs and aid from other countries. One of the causes of corruption is the existence of possible events and risks that cause weak accountability and transparency. One of the main components of accountability is corporate governance, and one of the key components is advanced internal controls that can manage possible risks. The purpose of this research is to determine the effect of risk-based internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq.
Research Method: For this purpose, after identifying the components of risk-based internal controls in the previous articles, 175 closed questionnaires were completed by the financial and budget employees of the public sector of the Kurdistan region and then analyzed with the structural equation technique in the SmartPLS software.
Research Findings: The findings showed that risk-based financial internal controls have a significant effect on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq. Conclusion, Originality and its Contribution to the Knowledge: Risk-based internal controls with the risk management of government agencies increase the transparency of financial reporting and ultimately financial discipline. Nowadays, according to the fluctuations and risky events, organizations must establish risk-based internal controls in a completely dedicated manner for preventive measures in government institutions.

کلیدواژه‌ها [English]

  • risk-based financial internal controls
  • financial reporting transparency
  • public sector
  • Kurdistan Region of Iraq
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