نشریه حسابداری دولتی
سال سوم شماره 2 (پیاپی 6، بهار و تابستان 1396)

Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the full implementation of accrual accounting in Iran public sector within the timeframe determined in the law of the regulation of part of the governmental financial rules (2). In this study, conditions and resources required for implementation of accrual accounting in the public sector, affecting factors in the transition period, and experience of some countries in adopting accrual accounting are reviewed and then, on that basis, it’s concluded that the determined timeframe in above law is not realistic and practicable due to constraints of resources, insufficient infrastructure, and size of Iran public sector. As the continuation of the move towards accrual accounting in the public sector to full implementation can help the government to achieve the goals of the resistive economy, it is suggested that by considering the existing conditions and experiences of other countries, a reasonable and realistic timeframe to be determined for full implementation of accrual accounting in Iran public sector.

The main objective of this study is to investigate the effect of tight budgetary control (TBC) on budget deviation regard to budget turbulence as moderator variable. Tight budgetary control variable related data are extracted by Questionnaire method and budget deviation and budget turbulence related data are extracted from internal reports of Plan and Budget Organization(PBO) since years 2012 to 2015. Population of this study consisted of experts Budget and Planning Organization(BPO) of Iran. The results showed relation between TBC and budget deviation is reversed and significant. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC. However, moderator variable does not have a significant effect on this relation. In addition, the results showed Past budget deviation has a significant effect on budget deviation coming years, but has no significant effect on the use of TBC.

The present study aims at evaluating effects of social capital on improving accountability of public sector managers. The study consisted of all managers of state organs and institutions of the province of Kurdistan. The number of government organizations across the province to help 490 units Cochran statistic and the error level of 1% and 95% of the population is considered of 204. The research method was applied and the nature and description of the survey methodology. Data collection tool was a questionnaire. Its reliability was measured by Cronbach's alpha that the Cronbach's alpha higher than 0.7 in all cases, and this represents reliability. And to test hypotheses regarding the normality of the data, parametric statistical methods were used. The results show that is social capital and significant positive impact on improving the accountability of public officials is responsibility. In fact, public sector managers in areas with high social capital in the best way possible for the general public will be held accountable.

The aim of this study is to investigate the implications and challenges of the pilot implementation of the Value-Added Tax (VAT) in the Tax System in Iran. This study is a descriptive survey. The research hypothesis is based on the Likert scale questionnaire was designed .The required data were collected via questioners distributed among 105 employees of Taxation Affairs Organization. The gathered data was summarized and classified using Excel. Then, the research hypotheses were examined via SPSS software and parametric t-tests. The results indicate that the implementation of VAT influenced the economic performance of the government to a great extent. In addition, the findings of this study show that there are numerous challenges in the course of implementing VAT, which affect the way this law is executed. Since it was found that the implementation of VAT exerted a positive influence on the government’s performance, it is essential for the authorities to come up with some efficient policy to overcome the challenges facing the implementation of VAT and to boost the efficiency and productivity of this system.

The main purpose of this research is to investigate the effect of empowerment through the level of motivation on job performance in the Ministry of Economic Affairs and Finance. This research is applied in terms of purpose and in terms of descriptive survey method. To do this research, standard questionnaires were prepared and distributed among a sample of the statistical population. The statistical population in this research is all the executive bodies of Tehran province and the deputies of Dhihsaban and financial managers of executive bodies of Tehran province. The questionnaires were distributed among a sample of 148 members of this society, distributed randomly. The results of the research showed that employee empowerment and its dimensions, including meaningfulness, competence and effectiveness, have an impact on employee performance through improving the level of motivation. But among empowerment dimensions, employee autonomy through improving the level of motivation can not affect job performance Employees have a significant impact.

Obviously, the knowledge has been considered as an important asset and is managed for creation of competitive advantage in private and public sector organizations. In the present study, effect amount of knowledge management factors on creativity and learning of zone one Mashhad municipality employees as been studied. This zone has been selected via two phased clustered method. Morgan method has been used for determination of size of samples and simple accidental method has been used for selection of samples. Measuring tool is Likert questionnaire ( includes 58 questions) whose validity is confirmed with content analysis method and its reliability is confirmed with alpha cronbach method (software R). The output of the study indicates aspects of knowledge management causes increasing organizational creativity and learning. The output of the study indicates aspects of knowledge management causes increasing organizational creativity and learning. s of knowledge management causes increasing organizational creativity and learning. The output of the study indicates aspects of knowledge management causes increasing organizational creativity and learning.

Performance audits provide elected officials and government employees with an objective, third- party analysis of their operations to help them improve performance, reduce costs, and make informed, data-driven decisions. The purpose of this study is to investigate the role of performance audit in improving public sector’s performance. The population of this study is the auditors and accountants working in the public sector (Supreme Audit Court). The needed data was gathered through questionnaire. Descriptive statistical analysis including mean score and mean score ranking was used to analyze data. According to the research findings, paying attention to all three elements of performance audit (economy, efficiency, and effectiveness) is necessary. In addition, the results show that the public auditor is not the only profession that can carry out performance audit, but can team up with other professions. “Lack of cooperation and commitment from top managers in conducting a performance audit” was recognized as the top most constraint. Furthermore, performance audit was claimed to be able to enhance public accountability, as well as to enable more economical, efficient and effective utilizing of public resources.

Valid regulations to ensure high quality of financial reporting is considered as one of the most important pillars of accountability in public sector and accounting standards will form the core of these regulations. This study aimed to match the qualitative characteristics of financial reporting in medical universities across the country in terms of providing information to the accounting standards in public sector. The population composed 104 financial executives and fund of medical universities and experts of Ministry of Health.The data collected through questionnaires and then were analyzed through Excel and SPSS software. Statistical methods used including Kolmogrov- Smirnov test for normality survey data, Spearman correlation coefficient to analyze the relationship between variables and the mean population test and binomial test is to check the hypotheses. The findings indicate that the qualitative characteristics of financial reporting information provided in medical universities are matched to the public sector accounting standards in terms of providing information.