Asset management activities in public sector institutions: Investigating the current Status and Contextual Factors affecting their improvement

Document Type : Research Paper

Authors

1 Associate professor, Department of Accounting, Ilam University, Ilam, Iran.

2 M.Sc. Non-Profit Higher Education Institute of Bakhtar, Ilam, Iran.

Abstract

Abstract

Subject and Purpose of the Article: Governments are responsible for providing high quality public services to their citizens under the most favorable conditions. In addition to other duties, governments are responsible for Managing a diverse portfolio of public assets. Since asset management is vital for the success of countries, the purpose of this research is to investigate the current activities of public sector asset management and to investigate Contextual factors affecting their improvement, focusing on the government offices of Ilam city.
Research Method: The framework used is similar to Alhazmi's research (2016), which is based on seven internationally recognized standards and guidelines, and adjustments have been made in accordance with Iran's environmental conditions. The statistical population of this research is all the employees of the accounting and financial departments of the government offices of Ilam city, using the Cochran formula, a sample size of 160 people was determined and using the one-sample t test and structural equations, the data of 97 completed questionnaires was analyzed using SPSS and Smart PLS software.
Research Finfings:The obtained findings indicate that asset management activities in the government offices of Ilam city are not desirable, in addition, the Contextual factors (i.e. professional standards, personnel organizational experiences and organizational procedures) has an impact on improvement of Asset management activities in public sector institutions.
Conclusion, Originality and its Contribution to the Knowledge: The result is that in order to ensure the availability and use of assets for the intended purposes in the .

Keywords

Main Subjects

References

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History

  • Receive Date: 03 February 2023
  • Revise Date: 29 May 2023
  • Accept Date: 11 June 2023

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