نشریه حسابداری دولتی
سال نهم شماره 2 (پیاپی 18، بهار و تابستان 1402)

fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.

Subject and purpose of the article:

 Deciding on the capital structure is one of the most challenging and difficult issues facing the companies. The present study examines the effect of determining the type of capital structure on the performance of the company. And determining that there is an optimal capital structure?

 At first, the present research has examined and reviewed the existing theories in the field of capital structure. Considering that the determination of capital structure is a dynamic process, in this research, from the approach of system dynamics and using Vensim software, the relationship between the structure The capital and accounting standards of performance evaluation (ROE, ROA) of Iran Telecommunication Company have been discussed.

The results of model simulation with real data from 1395 to 1400 ensure the correctness of the behavior of the model. And the results indicate that financing through debt in the company's capital structure has a significant effect on the debt cost rate and the capital cost rate and has an effect on the asset return and equity return ratios (performance evaluation accounting criteria). There is no punishment.

Conclusion, originality and its addition to knowledge: 

the findings of the research showed that the company's capital structure does not affect the company's ROA, ROE evaluation criteria. Also, the sensitivity analysis shows that the increase in the level of debt, despite the effect on the cost of debt and the cost of capital, does not lead to a significant change in, ROA, ROE.

after three decades of effort, Iranian accounting and finance academics have achieved 31 scientific journals accredited by the MSRTs commission of the evaluation of scientific journals; however, citation databases and indexes indicate the existence of more than 100 domestic accounting and finance journals and the publication of more than 10000 papers by them. This study aims to evaluate Iranian accounting and finance journals based on the MSRT’s regulations on scientific journals.

this is descriptive survey research and employs an evaluative and webometric method. First, a list including20 items of the criteria for entering the evaluation process based on the MSRT’s regulations on scientific journals is prepared, then these items are reviewed in16 active journals that non-accredited by the MSRT’s commission of the evaluation of scientific journals by the end of 2021.

The16 non-accredited accounting and finance quarterly journals have published more than186 issues and4306 papers. In more than30 issues of these journals, more than 40 papers have been published. Five of these journals meet more than85% of the MSRT’s criteria for entering the evaluation process, but11 of them do not satisfy more than seven of the criteria for entering the evaluation process, and notably, a high proportion of papers (4166 papers-97%) have been published in these journals. Particularly, in745 issues of these11 journals, more than one paper of the same author has been published. "Journal of New Research approaches in management and accounting" holds the record with48 papers of the same author in the issue of Winter2021.

The question that is raised today in the field of implementation of operational budgeting is "What requirements and needs should be considered in order to fully and properly implement operational budgeting by government organizations?" This research seeks to identify a model to explain the key and effective factors of operational budgeting in the public sector, and the key factors extracted to identify a suitable model through Delphi research are submitted to experts and after obtaining consensus as the ideal model of the budget system. Operational planning should be introduced.This research has a qualitative approach and multi-grounded theory method was used as a research method. The method of data collection, library studies and in-depth and open interviews with 15 experienced university professors and activists and managers of public sector organizations through targeted sampling is discussed until the saturation point is reached. The validity of the research was confirmed by the interviewees and experts. Reliability was also obtained using the retest method of 91%. To analyze the data, the continuous comparison method was used during three stages of open, central and selective coding. Data analysis showed that political, functional, and organizational factors as causal factors; Organizational ability, organizations and organs, management, as categories; Systemic, human, structural, national factors as background factors; organizational, process, economic factors, as intervening factors; Technical and society factors were identified as organizational and national strategies and consequences as the consequences of effective factors in operational budgeting in the public sector.

The main purpose of this research is to explain and investigate the factors affecting activity-based costing in the treatment sector, emphasizing the role of human resources.

This research is applied in terms of purpose and survey in terms of execution type. In this research, two documentary methods, Delphi, have been used to collect information. The statistical population of this research was collected with the cooperation of 18 financial management and costing experts. First, by reviewing the literature related to activity-based costing and an expert-oriented questionnaire, the selection of effective criteria has been made. In order to compare the evaluation criteria, experts were used to prioritize and rank the components, and to analyze the findings, TOPSIS and Fuzzy Delphi decision-making methods were used. Pairwise comparisons obtained from the questionnaire were entered into the Expert Choice software and their weights were calculated using the calculations performed in the hierarchical analysis process. This research was conducted in the period of 1399-1400.

According to the results of the fuzzy method, twelve criteria were identified and prioritized in order of importance, with the category "human power" ranking first, "cost structure" ranking second, and "value chain" ranking third among the effective factors. They achieved the rest of the criteria.

Subject and Purpose of the Article:

 Subject and Objective The present study seeks the role of intellectual capital, financial literacy and business experience in attracting resources and sustainable competitive performance in banks and financial and credit institutions under the supervision of the Central Bank of Iran.

This research is applied in terms of purpose and is descriptive-survey in terms of type. The information related to the research questionnaire was completed by 281 managers of banks and financial and credit institutions of Mazandaran province in 2020. In this research, the structural equation model has been used to test the hypotheses.

The results of hypothesis testing show that intellectual capital has a positive and significant effect on sustainable competitive performance. The findings also indicate that intellectual capital has a positive effect on resource acquisition. On the other hand, resource acquisition has a positive and significant effect on sustainable competitive advantage, it plays a mediating role in the relationship between intellectual capital and sustainable competitive advantage. There was no significant relationship between business experience and financial literacy with resource acquisition, but financial literacy and business experience positively moderate the relationship between intellectual capital and resource acquisition.

Conclusion, Originality and its Contribution to the Knowledge:

 This study shows that intellectual capital is a vital factor for sustainable competitive advantage and the performance of banks in emerging markets. The innovation of this research uses the intangible performance of managers to measure intellectual capital.

Subject and Purpose of the Article: 

The present study aimed to investigate the budgeting of schools by considering the condition of school equipment and buildings under different scenarios of the number of students.

System dynamics approach is considered to study this system. Diagrams of Cause and effect and stock and flow are drawn and after validating the model, different scenarios have been applied and the results have been examined.

50% of the equipment and buildings of these schools are in poor condition, but since the current budget of the schools is allocated based on the number of registrations; only in scenario the trend of rising, a budget will be given to the schools for the modernization of the equipment.

Conclusion, Originality and its Contribution to the Knowledge: 

Budgeting method based on the number of registrations alone cannot meet the needs of the schools, but also the equipment status must also be considered in the awarding of budgets. Results of analysis two policy of new construction and maintenance of equipment in all three scenarios indicate improved Facility Condition Index (FCI).

Subject and Purpose of the Article: 

The main goal of this research is to provide a model to solve the challenges and bottlenecks of accounting standards of the public sector by using Grand theory.

The statistical population of the research includes the members of accounting faculty of universities, financial managers and accountants of executive bodies, official accountants and working auditors, and personnel of the State Court of Accounts and the General Inspection Organization. Sampling has been done with the available method, starting with the snowball method. Data saturation was achieved in 18 interviews.

The findings of the research indicate that the influencing factors in thirteen dimensions, including legal challenges and limitations, administrative and operational processes, accountability, organizational efficiency and productivity, manpower training, organizational challenges, consolidated financial statements in the government, human resources, political, strategy organization, acceptance of international standards, users' decision-making and managerial barriers, and experts agree on the factors proposed by this research to design and explain the model of providing a model for solving the challenges and bottlenecks of the accounting standards of the public sector of Iran.

Conclusion, originality and Contribution to knowledge: 

The results of the research can be used in strategic financial reporting decisions to increase the efficiency of the capital market and remove some of the barriers to foreign investment, formulate financial reporting standards, facilitate the implementation of accounting and other reporting standards.

Subject and Purpose of the Article: 

Error management in the public sector facilitates the achievement of goals. The root of the issue of error management is derived from the internal controls of business units, which attention will increase the quality of auditing in government agencies. The purpose of this research is to identify the components of error management in universities of medical sciences in order to improve the audit quality.

The research is applied in terms of purpose and descriptive-exploratory in terms of implementation. Theme analysis and Delphi Fuzzy Method was used to conduct the research. For this purpose, the opinions of 15 public and private auditors and experienced financial managers of medical sciences universities were used with the snowball method.

The results of the analysis indicate that the factors affecting error management in order to improve audit quality can be divided into 7 main factors, including auditor performance evaluation, compliance with audit rules and standards, auditor empowerment, audit quality, Error management was classified at team level, organizational level and individual level.

Conclusion, Originality and its Contribution to the Knowledge:

 Paying attention to error management components improves audit quality. Considering today's volatile conditions, error management can help medical universities to achieve their goals.

The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.

Subject and Purpose of the Article: 

The main objective of this research paper is to identify the most frequent and influential topics in the "internal audit in the public sector" literature. We also identify the most influential articles, journals, authors, and countries and provide the co-occurrence network of authors, institutions, and countries.

We applied a bibliometrics approach to assessing 141 research papers on "internal audit in the public sector" from 1993 to 2023 that we obtained from the Scopus database. We did so by using a bibliometric analysis via the R’s bibliometrix package.

Our findings indicate that there is an increasing trend in the number of research studies on the "internal audit in the public sector" line of research. Although we document that concepts such as Corporate Governance, Internal Audit Effectiveness, Internal Controls, Accountability, Audit Committee, and Risk Management are among the most frequent keywords in this line of research that form the conceptual map of this research topic, this line of research is still under-developed and needs to be further researched.

Conclusion, Originality and Its Contribution to the Knowledge:

 We contribute to the existing literature on the "internal audit in the public sector" by providing the conceptual map of prior studies through a bibliometric analysis. We also guide future research on this topic by identifying the underdeveloped areas of research in this line of research

 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 .

The main goal of this research was to design a model to improve supervision in order to empower and maintain preventive audit.An induction-based qualitative approach was adopted, and in terms of the goal, it is a basic research. The statistical population of this research is 18 experts in the field of auditing. Data analysis was done in three stages of open coding, central coding and selective coding using MAXQDA software. After a detailed analysis of interviews, research findings led to identification of 92 extracted concepts from 18 main categories. Then the categories were established based on the six dimensions of the paradigmatic model categories (causal conditions, central phenomenon, contextual factors, intervening factors, policies and consequences) and the final research model was obtained. The paradigm model of research in causal conditions includes 1-regulatory situation, 2-executive recommendations, and 3-specialized conditions; Categories in central phenomenon section include 1-legal bottlenecks, 2-structural bottlenecks and 3-environmental bottlenecks; The categories in contextual conditions section include 1- organizational planning, 2-creating institutional platforms and 3-the need to pay attention to legal requirements; The categories in intervening conditions section include 1-regulatory measures, 2-empowerment and 3-the need to pay attention to human factors; The categories in the policy section include 1-financial supervision, 2-creation of suitable legal platforms and 3-formulation of organizational policies. It is expected that with the implementation of these policies, consequences such as supervisory, financial and environmental effectiveness will be achieved in the public sector regulatory environment.

Subject and Purpose of the Article:

 the main purpose of this study is to identify the components of external organizational intervention on the accounting information system in decision making of public sector managers based on the ORESTE technique.

The present study was conducted using a mixed research method in two parts: qualitative and quantitative. The statistical population of the research in the qualitative section is the faculty members of universities and executive directors and employees of the public sector and in the quantitative section is 76 stakeholders in the areas of financial reporting supply chain.

In order to achieve the objectives of the research, the questions for the interview were designed and finally 10 categories of accounting information system, cultural factors, political factors, economic factors, increasing responsiveness, legal factors, training of specialized and knowledgeable manpower, infrastructure and Technology, environmental conditions and investors and sub-components related to each factor based on grounded theory approach have been identified as external factors affecting the accounting information system in the decision-making of public sector managers. Then, the identified indicators are placed in the form of a questionnaire and are ranked using the ORESTE technique. The results showed that the indicators of economic instability, economic fluctuations and changes in the country, macroeconomic indicators and the index of eliminating the weaknesses of the accounting and financial reporting system have the highest ranking among the indicators, respectively.

The subject and purpose of the article: 

The current research aims to provide intelligent mechanisms in the decision-making system of public sector supervision, and its purpose is to present how to implement new techniques in intelligent auditing through the self-declaration system and design the zero point of public sector supervision intelligentization.

survey, developmental-applicative (discovery) goal, descriptive nature, quantitative and qualitative data field, spatial and temporal components of library and field.

Findings of the research: 

By using the self-declaration technique of the public sector and providing mechanisms to implement electronic declarations in the form of 6 tables of questioning restrictions, the zero point of monitoring has been designed; which is one of the basic requirements for the coherence of the data collection process subject to supervision in the Supreme Audit Court .In the aforementioned design, strengthening accountability in public sector supervision is the basis for compiling state-ment blocks for intelligent questioning. By preparing the statement and referring it to the executive bodies, the Supreme Audit Court collects and verifies the necessary information for monitoring.

Conclusion, originality and its addition to knowledge: 

By applying this technique, a change in the method of obtaining regulatory information from the field method to obtaining information electronically in the form of public sector self-declaration blocks along with new potential for the regulatory self-regulation system is created.