Governmental Accounting - Keyword Index

A

Accounting information system Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 273-294]
Accrual Accounting Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]
Activity-Based Costing Explanation and investigation of factors affecting activity-based costing in the field of treatment، emphasizing the role of human resources with a fuzzy approach [Volume 9, Issue 2, 2022-2023, Pages 89-108]
Analytical hierarchy process rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]
Applied Model Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 247-272]
Assets management Asset management activities in public sector institutions: Investigating the current Status and Contextual Factors affecting their improvement [Volume 9, Issue 2, 2022-2023, Pages 227-246]
Audit Professional Judgment Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]

B

Banking System Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 109-128]
Bibliometric Analysis Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 207-226]
Budget Schools budgeting according to the condition of equipment and buildings under different scenarios changing the number of students using the system dynamics [Volume 9, Issue 2, 2022-2023, Pages 129-150]
Budgeting Model Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]
Budgeting reform Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 187-206]

C

Capital Structure Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2022-2023, Pages 21-38]
Cassidy's Cognitive and Behavioral Theory The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]
Causal Conditions Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
Challenges and bottlenecks of accounting standards Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2022-2023, Pages 151-168]
Competitive Performance Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 109-128]
Cost Accounting system Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]
Credit Rating rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]
Cultural Heritage Organization Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

D

Decision Process Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]
Delphi Method Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]

E

Effectiveness Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]
Extrinsic Interfering Components Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 273-294]

F

Financial Stability Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
Fraud Risk Assessment The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]
Fuzzy Analytic Hierarchy Process Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

G

Governmental Banks rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]
Government Ownership The Auditor's Judgment of the Disclosures in the Financial Statements and the Adoption of the Client Omission Strategy: Theory of Public Choice [Volume 9, Issue 1, 2022-2023, Pages 287-312]
Grounded Theory rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]
Grounded Theory Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 247-272]

H

Handicrafts & Tourism Developing a model for performance-based budgeting implementation in Ministry of Cultural Heritage, Tourism and Handicrafts [Volume 9, Issue 1, 2022-2023, Pages 105-152]

I

Innovation Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]
Intellectual Capital Investigating the impact of intellectual capital on competitive performance in Iran's banking system [Volume 9, Issue 2, 2022-2023, Pages 109-128]
Internal Audit Identifying and ranking the factors affecting the effectiveness of the internal control system in government institutions and organizations [Volume 9, Issue 1, 2022-2023, Pages 1-26]
Internal Audit Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 207-226]
Interveners Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
Iran Court of Audit The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]

J

Job Commitment the effect of mental well-being on job commitment and professional skepticism of independent auditors [Volume 9, Issue 1, 2022-2023, Pages 153-182]
Job Commitment . Professional Doubts . Mental Well-Being the effect of mental well-being on job commitment and professional skepticism of independent auditors [Volume 9, Issue 1, 2022-2023, Pages 153-182]

M

Mixed Approach Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]

O

Operational Budgeting Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2022-2023, Pages 73-88]
Operational Budgeting Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 187-206]
ORESTE Technique Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 273-294]
Organizational learning The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]
Organizational Performance Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]

P

Performance Audit Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]
Performance Auditing Provide a performance audit model for executive managers of public hospitals [Volume 9, Issue 1, 2022-2023, Pages 255-286]
Performance Auditing Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]
Performance Budgetting Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]
Problem-Solving Styles The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]
Professional Skepticism The Effect of Organizational Learning on Professional Skepticism and Auditor Fraud Risk Assessment in Audit Organization: The Moderating Role of Demographic Variables [Volume 9, Issue 1, 2022-2023, Pages 37-76]
Program Assessing the success rate of reforming the budgeting system from the perspective of government employees and managers [Volume 9, Issue 2, 2022-2023, Pages 187-206]
Public Institutions Asset management activities in public sector institutions: Investigating the current Status and Contextual Factors affecting their improvement [Volume 9, Issue 2, 2022-2023, Pages 227-246]
Public sector Presentation of Performance Auditing Model in Public Sector Organizations with Fuzzy Approach [Volume 9, Issue 1, 2022-2023, Pages 183-222]
Public sector Identifying the effective factors operational budgeting in the public sector using multifaceted foundation data theory [Volume 9, Issue 2, 2022-2023, Pages 73-88]
Public sector Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory [Volume 9, Issue 2, 2022-2023, Pages 151-168]
Public sector Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 207-226]
Public sector Presenting an Applied Model for Empowering and Maintaining Preventive Audit in the Public Sector Based on Grounded Theory [Volume 9, Issue 2, 2022-2023, Pages 247-272]
Public sector Identifying Extrinsic Intervening Components of Organization on the Accounting Information System in Decision Making of Public Sector Managers Based on the ORESTE Technique [Volume 9, Issue 2, 2022-2023, Pages 273-294]
Public Sector Accounting Investigating Factors Affecting Innovation and Performance in Public Sector Organizations: A New Attitude Based on a Collaborative Approach [Volume 9, Issue 1, 2022-2023, Pages 313-340]

Q

Qualitative Characteristics Analysis of the decision-making process in the professional judgment of auditors [Volume 9, Issue 1, 2022-2023, Pages 373-394]

R

ROE Capital Structure Modeling With Performance Evaluation Accounting Criteria ia a dynamic approach (case study of Iran Telecommunication Company) [Volume 9, Issue 2, 2022-2023, Pages 21-38]

S

School Schools budgeting according to the condition of equipment and buildings under different scenarios changing the number of students using the system dynamics [Volume 9, Issue 2, 2022-2023, Pages 129-150]
Scopus Reviewing the Internal Audit Literature in the Public Sector: A Bibliometrics Analysis [Volume 9, Issue 2, 2022-2023, Pages 207-226]
Self-efficacy The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]
Social Distance rating the factors affecting the credit rating in conditions of social distance in Governmental Banks [Volume 9, Issue 1, 2022-2023, Pages 27-36]
Strategic Factors Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]
Strategies Factors affecting financial stability in the social security organization [Volume 9, Issue 1, 2022-2023, Pages 341-372]
Structural Equation Modeling The Effect of Problem-Solving Styles on the Self-Efficacy of Auditors of the Iran Court of Audit (Cassidy's Cognitive and Behavioral Theory Test) [Volume 9, Issue 1, 2022-2023, Pages 77-104]
SWOT Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis [Volume 9, Issue 1, 2022-2023, Pages 395-420]

T

TOPSIS Identification and Ranking the Performance-Based Budgeting Challenges with Emphasis on Cost and Accrual Accounting in The Road Construction sector in Iran [Volume 9, Issue 1, 2022-2023, Pages 223-254]