جستجوی مقالات مرتبط با کلیدواژه « روش دلفی » در نشریات گروه « حسابداری »

The occurrence of a large number of scandals and financial corruption in some Iranian city councils and municipalities in the last decade shows evidence of unethical and irresponsible practices from the economic, social, and environmental dimensions. Also, the development process of cities and the consequent increase in municipal revenues, on the one hand, and the lack of proper supervision on the performance of municipalities due to the existence of the city council, on the other hand, have increased the power and authority of municipalities. Thus, municipalities face increasing pressure from citizens to have a broad attitude regarding their goals and activities in economic, social, and environmental dimensions. Sustainability reporting is one of the main drivers of change in the company's sustainability activities. Preparing a sustainability report can influence change in public sector organizations. Regarding the advantages of sustainability reporting in the various companies, including public and governmental organizations, to preserve the social rights of citizens, environmental resources, and the economic benefits of shareholders, the primary purpose of this research is to understand the current situation of sustainability reporting in municipalities, explaining its dimensions and indicators, and finally presenting a sustainability reporting model for municipalities.  The current research consists of three steps: 1. Identifying sustainability concepts and keywords in the literature using content analysis techniques; 2. Identifying the primary indicators of the topics discussed in the focus group using the coding method, 3. Using the method Delphi (which is conducted to validate the dimensions and indicators identified in the second stage), and 4. Finally, it will present the final sustainability reporting model for Iranian municipalities. In the first step, keywords that are used for sustainability reporting using the method of content analysis of sustainability reports of different cities (such as Sydney, Toronto, KF, Florida, and Dubai) and guidelines related to the field of sustainability (such as ESG, GRI, IFC, ISO26000, SASB, and CDP) were extracted. The necessary information was collected through the focus group in the second step, and the topics were discussed. The participants were selected from a group of experts from the Iranian municipalities (financial and economic, urban services, and green spaces). These people had the necessary knowledge, experience, expertise, scientific and professional sincerity in different ways and based on specific research. After identifying dimensions and indicators, we prepared and set up a questionnaire in the third step and distributed it to the experts from municipalities and other stakeholders. The Delphi method was used to create consensus and to screen sustainability categories. Finally, a proposed model of sustainability reporting for Iranian municipalities was presented. The findings show that the dimensions of sustainability reporting in municipalities include "economic", "environmental", "work and production", "management and human capital", "determinants of excellence and progress", and "reporting characteristics". Also, four indicators of economic performance, the economic conditions of the stakeholders, the municipalities' economic conditions, and the country's macroeconomic conditions are related to the economic dimension. Four indicators, including compatibility with the environment, environmental sustainability, infrastructure and facilities, and the allocation of facilities and privileges, are related to the environmental dimension. Six indicators, including sustainable supply chain, legal requirements, sustainable intellectual interaction (human capital), adherence to legal payments, use of technology, and corporate governance, belong to the work and production dimension. Six indicators of effective communication, ethical characteristics of accountants, the relationship between employee and manager, management ability, expert managers, and expert forces belong to the management and human capital dimension. Four indicators of participation and development of valuation methods, dealing without discrimination with offenders, criteria for determining rights and benefits, and responsibility and social involvement belong to the dimension of determinants of excellence and progress. Seven indicators, including accounting records, timeliness of report, compliance with accounting principles, neutrality of the report, report transparency, sources of collecting the report, and qualitative characteristics of the information, are the report's characteristics dimension. Sustainability reporting can be considered as a solution for making changes in the organizational management of municipalities, transparency in all municipal matters such as financial (economic), urban services and green space (environmental), social responsibility, and reacting to the requirements of all stakeholders. Exploring the sustainability reports of various cities in the world showed that they have no limitations on how to present and use the dimensions and indicators included in the current guidelines and standards, such as GRI, CDP, and SASB, to prepare the sustainability report. They do not follow a specified routine. In other words, in order to legitimize themselves, in line with accountability, these organizations voluntarily disclose sustainability reports. The results of this research can be utilized as a practical step to create the necessary understanding and motivation for sustainability reporting and to attract the managers' and regulators' attention to incorporate sustainability reporting in their voluntary or mandatory reporting to stakeholders with a sustainable development perspective.

Over the past three decades, holistic financial reporting of governmental capital assets has become a challenging issue. Based on the New Public Management practices, public sector entities are required to report the economic values of all capital assets under their control to stakeholders in a model, but there is no comprehensive model for reporting governmental capital assets. This study aims to identify and propose a holistic practical approach to the recognition and reporting of governmental capital assets.

Using the Delphi method and interviewing 21 experts, data were collected and analyzed using SPSS software.

The purpose of the government in maintaining government capital assets can be a good basis for asset recognition and based on this, economic assets, defense assets, and heritage assets are identified.

Recognition of economic assets can be done based on criteria similar to the criteria for recognizing private sector assets. And due to the special nature of some governmental capital assets, two complementary criteria should be used to recognize these assets, including the absence of restrictions on the disposal and matching of assets to liabilities.

Contribution: 

In addition to financial reports, Requisite to capital asset Holistic reporting requires the preparation of non-financial reports for specific classes of these assets. Therefore, defense and social assets that do not meet the recognition criteria should be reported in defense and social reports in terms of physical units.

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditing. Therefore, the purpose of this study is to analyze the literature to extract the basic elements of performance auditing with process and content approaches to provide a model using the Capability Maturity Model Integrity for the public sector of Iran. This research was conducted by mixed exploratory and Delphi methods and modeling.100 members of performance and operational auditing experts were selected by snowball method as a research sample. To collect data, library(with combined techniques of resource review) and field study methods were used. The data collection tool is questionnaire. To analyze the data, combined analysis was used using coding and data conversion techniques ,and application software. Findings First, (7)factors and (127)dimensions as the basic elements of performance auditing were extracted by exploratory method and approved by experts. Then, Performance Audit-Capability Model for the public sector of Iran was designed and validated in the form of matrix. The conclusion is that this model describes a roadmap and evolutionary path and its goal is to develop performance auditing to the highest level of professionalism to improve processes.

The degree to which users of financial statements rely on auditing depends on the quality of the audit performed . despite the importance of audit quality for the stability of financial and capital markets, much of the research that examines this issue still discusses the definition of components and criteria for measuring audit quality . because the quality of auditing is multifaceted and several factors directly and indirectly affect it . factors related to the work environment such as spirituality and moral atmosphere can play a role in this regard . this article, which is part of a research, aims to develop and refine the effective components and indicators in this filed. Therefore the purpose of this study is identifying the components and indicators affecting the quality of auditing based on spirituality and moral atmosphere in the workplace and also to ranking of its components . in order to conduct this research that was done in 1399, through Delphi method , the theories of fifteen experts were collected in two stages in the form of interviews and questionnaires . The obtained data were analyzed in the final step using Shannon entropy technique . Findings showed that the most important dimension affecting the improvement of audit quality is the leadership style . followed by organizational, psychological and individual dimensions , respectively . Finally , 4 dimensions , 12 components and 52 indicators were identified , the weight of the dimensions and the order of their importance are shown .

The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the public sector of Iran (based on process and performance audit capabilities models). This research has been done with a mixed exploratory approach and in terms of nature and content based on Delphi's research method. In this research, 100 experts from the field of policy and management of performance and operational audits (senior, intermediate and operational) from the Supreme Audit Court of Iran, Auditing Organization of Iran, Mofid Rahbar Auditing Institute, member institutions of the Society of Certified Public Accountants of Iran and faculty members of governmental and non-governmental universities of Tehran province were considered as the research sample. The chain sampling method (snowball) was used to identify and select experts. In order to collect the information required for the research, the method of documentary (library) studies was used. By looking at the process and content, the basic elements of performance audit of the public sector of Iran were identified and classified in two levels of key factors and dimensions. In order to ensure the verification of the identified basic elements, Delphi's research method was used. Data collection tools a research-based questionnaire was used. Excel and SPSS 24 software were used to encode and analyze the collected data. The results of the research provide a list of 7 key factors including annual performance audit planning, performance audit scheduling, perform performance audit (test), performance audit reporting, follow-up on the implementation of performance audit recommendations,improving and ensuring the quality of performance audit, and resolve disagreements in performance audit. Also, 127 dimensions include 15 dimensions below the first factor, 44 dimensions below the second factor, 23 dimensions below the third factor, 24 dimensions below the forth factor, 5 dimensions below the fifth factor, 9 dimensions below the sixth factor and 7 dimensions below the seventh factor. This framework can help to provide a new model of performance audit process and performance audit capability model for the public sector of IRAN, as well as to define the variables that are performed in future researches in the field of performance audit.

 Audit committees are one of the main pillars of the corporate governance system. The short history of the establishment of audit committees in Iran has brought many challenges to its implementation. In this study, various aspects of the challenges of the Audit Committee in Iran and its promotion strategies were investigated for the first time, using a qualitative approach and with the help of contextual theory and the use of in-depth interviews, the main stakeholders of the Audit Committee. The study was completed by 31 interviews using the snowball method. The research data were analyzed using open, central, and selective coding, which is specific to the contextual theory approach, to obtain an integrated model of all determinants in interviews and notes. The identified factors have been tested using Delphi method.Based on the obtained results, the most important challenges of implementation and obstacles to the implementation of efficient audit committee were classified and presented in a multifaceted manner, including regulatory, environmental and cultural characteristics. The findings indicate many challenges in various dimensions for the implementation and implementation of an efficient and quality audit committee in Iran. A selection of research data and challenges in various dimensions were also presented at the end. Finally, the model obtained from the interviews was approved by two of the participants and two professional experts.

The present study was conducted to identify the revenue generation methods of Saveh Municipality using the Delphi method. The present research is in the field of applied research in terms of purpose, because it focused on finding a solution to a problem in the real world. It was also descriptive / survey in terms of research method. The statistical population of the present study is the managers and experts of Saveh municipalities. The number of people who are placed in the Delphi panel as respondents is usually between 10 and 15 people. In this study, with the aim of identifying municipal revenues after reviewing and searching in the literature and similar studies, the Delphi method was used. After obtaining the methods (qualitative and identification part), then we proceed to rank these factors by AHP method. The results of Delphi were as follows: Experts at this stage have eight indicators: holding training courses for applicants, creating multi-purpose centers, investing in creating recreational facilities, developing the tourism industry, setting local tolls, optimal use of land and urban spaces , Have suggested the use of financial markets and the issuance of municipal bonds, and believe that these 8 indicators can be effective in collecting bank receivables. The results of the ranking by AHP showed; Among the above dimensions, the factor of unstable income sources with a weight of 0.297 with the highest weight, the factor of sustainable income sources with a weight of 0.257 in the second priority were ranked as revenue generation methods of Saveh Municipality.

The social security organization provide a wide range of services and each has its own content and complexity. Providing an appropriate model for calculating the cost of services, helps the managers in decision making and planning to improve existing service provision and to make better evaluation of operations to increase efficiency and effectiveness of various activities. In this research, we try to identify and categorize different types of provided services in the long term payments Unit of branch no. 22 in Tehran and to determine and categorize the cost centers in it, and design an activity-based costing system to determine the cost of services providable in this unit. In order to understand the activity centers, determine the cost motivators and confirmation of the proposed model, Delphi technique is used and Delphi technique data, analysis and results are used to design a costing model. The proposed system is designed in eight stages, first the departmental costs are divided into administrative and personnel costs. Then the activities which have a share in these costs are identified. Subsequently, by using Delphi's data collection procedures, specific cost motivators are identified and costs are linked to activities. Finally, by determining the appropriate motivators, allocation of costs to services (retirement pension, disability and death) are done.

New public management has changed the management of the public sector by accepting private sector activities, and claims that the audit committee in public sector can also have similar value creations trends. Regarding the current reforms in Irans public sector, the purpose of this study is to investigate the establishment of the audit committee in Irans public sector using a mix (Qualitative-Quantitative) method. In the Qualitative section, by analyzing the views of 14 experts in two rounds of Delphi and in the Quantitative section by using Opinions of two groups profession (n=248) and academy (n=96) the findings showed that: The establishment of the audit committee will enhance the financial and operational accountability of the public sector, the establishment of this committee faces a number of challenges, and members of the committee should have a set of attributes to play their role effectively. Ultimately, academics Compared with members of the profession, have more strongly agreed to benefits and challenges of establishment and characteristics of the committee members. The results, while confirming the value creation of the audit committee in the environmental conditions of the iran public sector, by determination of challenges of establishment and Members characteristics, it can help its Involved and Performers to establish and operate it successfully

Literature shows that a great number of research about different areas of internal audit have been accomplished; however, there is no any framework for the key elements of the internal audit neither in Iran nor in other countries. In this research, to determine the key components of the internal audit, the literature is assessed utilizing the content analysis; then the key elements of the internal audit are classified into some concepts and factors. Ultimately, in order to validate these concepts and factors, the Delphi Method is employed to evaluate the opinions of internal audit experts and professionals. The results show five concepts, including key features of the IAF, managing the internal audit activity, services and role of IAF, professional practices and organizational relationship, and 17 other key factors like competence, interactions with board, audit committee and senior management (management support), outsourcing, employee management, assurance and consulting services, IAF performance evaluation (quality assurance and improvement program), organizational independence, and so forth which are entirely verified by internal audit experts and professionals. This framework relying on the related literature in the field of internal audit could be contributory in describing variables for future studies.