جستجوی مقالات مرتبط با کلیدواژه « بخش عمومی » در نشریات گروه « حسابداری »

The main goal of this research is to find a suitable model for the implementation of public sector accounting standards in Iran. Also, this research seeks to establish a clearer attitude about research opportunities in public sector accounting, considering the environmental situation prevailing in Iran. In this research, based on the archival method and using the opinions of experts in this department, the analysis of published articles in the field of public sector accounting has been done. Also, in the current research, the thematic analysis of the studies has been done using the type approach. Based on this, issues such as accrual accounting and budgeting have been more focused. Finally, based on the interview with the experts, it was tried to identify and extract the effective factors in the appropriate model for the implementation of public sector accounting standards, and take a step towards the successful implementation of these standards. It should have, if it is properly implemented, the culture of accountability in the public sector will be promoted, financial discipline will be promoted, the commitments of executive bodies with high reliability and the power of financing will be more in the public sector.

In the last three decades, major changes in public management and especially the establishment of accrual accounting have been characteristic of the public sector of many countries. The financial system of the public sector of Iran is also in the process of implementation of these developments, according to the available evidence, that the accounting standards of the public sector are not fully and properly applied, the purpose of this study is to examine the challenges of public sector financial reporting in the country.

 The current research is conducted qualitatively. The statistical population of this research includes university accounting professors and executive managers of government organizations and auditors of government organizations.

 By using library studies as well as semi-structured interviews and receiving experts' opinions, concepts related to the challenges of financial reporting in the country's public sector were extracted. Based on the results, 12 main challenges affecting public sector financial reporting were identified. The experts confirmed the extracted components based on Delphi-fuzzy logistic type 3 approaches with Shaffer input function 4. The input function based on hybrid sine and cosine works more efficiently to cover uncertainty in expert responses. By using the principal component analysis approach, it was concluded that the challenges of the accounting system, economic factors and human resources are respectively the most important challenges affecting the quality of reporting in the country's public sector.

Originality: 

The lack of modern, integrated and compatible accounting systems with the executive process of government activities is the most important factor affecting the quality of financial reporting in the public sector of the country.

Improving the quality of auditing has an effect on improving the accountability of the public sector. The purpose of this research is to provide a model to express the effect of audit report on the quality of public sector audit, taking into account the mediating role of risk-based internal controls. The current research is exploratory and correlational. In the first step, by using the Delphi method and asking the opinion of 5 experts familiar with the subject, the components related to each of the variables were identified. After this stage, a 5-choice questionnaire was distributed among 110 public sector auditors and accountants. Smart PLS software was used to analyze structural equations. The results of this research showed that (1) the audit report has a positive and significant effect on the audit quality of the public sector; (2) the audit report has a negative and significant effect on the risk-based internal controls of the public sector; (3) risk-based internal controls of the public sector have a negative and significant effect on the audit quality, and (4) the overall effect of the audit report on the quality of the public sector audit is indirectly explained by the risk-based internal controls. Therefore, it has a partial mediation role. Risk-based internal controls are useful for reducing audit costs and will increase the accountability of the public sector.

Subject and Purpose of the Article: 

The Kurdistan Region of Iraq is always facing financial corruption despite having high revenues from oil, customs and aid from other countries. One of the causes of corruption is the existence of possible events and risks that cause weak accountability and transparency. One of the main components of accountability is corporate governance, and one of the key components is advanced internal controls that can manage possible risks. The purpose of this research is to determine the effect of risk-based internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq.

For this purpose, after identifying the components of risk-based internal controls in the previous articles, 175 closed questionnaires were completed by the financial and budget employees of the public sector of the Kurdistan region and then analyzed with the structural equation technique in the SmartPLS software.

The findings showed that risk-based financial internal controls have a significant effect on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq.

Conclusion, Originality and its Contribution to the Knowledge:

 Risk-based internal controls with the risk management of government agencies increase the transparency of financial reporting and ultimately financial discipline. Nowadays, according to the fluctuations and risky events, organizations must establish risk-based internal controls in a completely dedicated manner for preventive measures in government institutions.

Today, improving the quality of service and performance of public sector organizations is one of the most important issues for governments. In public hospitals, the need for auditing to improve performance is increasing as the activities increase. The present study is categorized as an applied research in terms of purpose, and descriptive-survey in terms of the method. The population of the study includes all independent and internal auditors in public hospitals in Mashhad having at least ten years of experience, and all members of the population were studied through census method by questionnaire and 72 completed questionnaires were used for data analysis. Structural equation modeling using Smart PLS software was also used to analyze the data. Based on the findings, determining the scope of activities with a coefficient of 0.522, quality of systems evaluation and internal controls with a coefficient of 0.751, and audit planning with a coefficient of 0.618 all have a significant effect on improving the financial performance of hospitals. The results show that what matters most is the quality of the systems and internal controls being evaluated, followed by the type of audit process planning and scope of activities.

In our country, due to the nascent nature of internal audit units and the lack of national internal audit standards in relation to the internal audit implementation procedure, there is a significant lack of agreement among professionals regarding the maturity of internal audit services. In this regard, the main problem of the current research is to present the maturity model of internal audit in the public sector of the oil industry.The method used in this research is field and factor analysis in a combined way. The statistical population includes people active in the auditing profession and the statistical sample was 146 people using Cochran's formula. At first, the variables of the research were identified by using the multifaceted ground theory method, using interviews and searching in the research done in the past. And by using the Laushe index, the influencing factors were finalized and finally, by using factor analysis, the questions were analyzed.The results obtained from the research showed that the services provided by internal auditors, factors related to human resource management, factors related to the necessity of the existence of programs and policies of professional audit performance, accountability and performance management, organizational culture and communication, governance structure, Reporting and organizational position of internal audit, outsourcing of internal audit services, identifying the main stakeholders inside and outside the organization, describing and developing the effectiveness of internal audit, monitoring and reporting the results have an impact on the maturity of internal audit in the oil industry.

In recent crises such as Covid-19 and economic fluctuations (for example high inflation), audit conditions have changed and auditors' duties have become more complicated. Therefore, to perform a quality audit, you must pay attention to the existing factors. The purpose of this research is to identify and rank the factors affecting the quality of public sector auditing based on the study of specialized texts and the opinion of 20 experts in the field of public sector auditing in crisis conditions. Kappa index was used to check the reliability of the components. In order to quantify the identified factors, fuzzy Delphi calculations were used in Excel spreadsheet software. The findings of the research showed that the factors related to the auditee (the reporting unit) with six sub-components, the factors related to the audit institution (supreme auditing court) with eight sub-components, the factors related to the auditor with six sub-components and the environmental factors with eight sub-components are effective on the audit quality of the public sector in crisis conditions. It is suggested to all executive bodies and supervisory institutions and policy makers to take serious measures to increase the accountability of the public sector and the quality of audits in critical situations such as Covid-19 and inflationary conditions.

One of the main ways to prove the improvement of the performance of the public sector is through financial statements and increasing the quality of financial reporting, which should lead to the improvement of accountability. Using institutional and contingency theory, this article examines the effect of leadership and accounting capacity on the quality of financial reporting and accountability, as well as the impact of financial reporting quality on accountability in the welfare organization.

In terms of purpose, this research is applied and is placed in the category of descriptive-survey researches. The statistical population of the study includes 175 managers and employees of welfare organization finance in Bushehr, Ilam, Fars, Hormozgan, Kohgiluyeh and Boyer-Ahmad provinces. To test the five research hypotheses, 122 questionnaires with a five-level Likert scale were completed and the structural equation modeling method of confirmatory factor analysis with partial least squares approach and correlation coefficient and Smart PLS software was used.

Findings show that accounting capacity has no effect on financial reporting quality and accountability, leadership has a positive effect on financial reporting quality and accountability and the quality of financial reporting will lead to increased accountability.

The results of this study prove the importance of leadership in organizational accounting reforms. It also shows that financial reporting quality provides an accurate assessment of the accountability of public sector organizations.Enhancing knowledge: Studies show that the present study does not have a similar sample in Iran in terms of the subject, goal, and method of measuring the leadership and accounting capacity variables. The results of this research reveal a new insight regarding the importance of leadership and the impact of the quality of financial reporting on accountability in public sector organizations.

The purpose of this research is evaluation of the challenging areas of implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran Province. The methodology of this study is mixed, so that in the qualitative part, through systematic screening, the challenging areas of accrual accounting implementation in the public sector are identified. Then, during two stages of Delphi analysis, an attempt is made to check the reliability of the identified dimensions. Finally, in the quantitative part, through interpretive ranking analysis, it seeks to evaluate the areas identified in the context of the General Department of the Ministry of Economy and Finance of Mazandaran province. The results of the study in the qualitative part indicated the existence of 9 challenging areas for the implementation of accrual accounting in the public sector, and during the process of fuzzy Delphi analysis, 8 criteria were confirmed as the reasons for the gap in the implementation of accrual accounting. Then, in the quantitative part, it was determined that the challenge of applying accounting standards of the public sector is an effective factor in creating a gap in the implementation of accrual accounting in the General Department of the Ministry of Economy and Finance of Mazandaran province.

The main goal of the current research is to identify the main players of the public sector in terms of the cost price, focusing on the Supreme Audit Court and functions of the cost price for each actor, and finally to provide a model to monitor the cost price in the public sector. On the one hand, this issue will create more transparency and provide a suitable platform for accountability for all public sector institutions, and on the other hand, due to the explanation and separation of the roles of each actor, it will lead to financial discipline. Data collection and analysis were done in two qualitative parts: Focus Group and Meta-Synthesis. The results of the focus group showed that the key players in the field of cost are: the executive branch, the State Court of Audit and the beneficiaries. In order to identify the cost functions for each of the aforementioned characters, a meta-composite qualitative method was used. The results of this method showed; (1) There are five main functions for the Court of Accounts regarding the cost price, which are: performance audit, ensuring the fairness of the cost price, how to fulfill the responsibility of accountability, evaluating the performance of costing systems and consulting services, (2) seven The main functions for the executive bodies can be considered as: reporting mechanisms, correct pricing of services and products, improving the performance of the device, costing systems, achieving the goals and tasks intended by the legislator, developing feasible plans and determining tariffs. and taxes and (3) there are six main functions for stakeholders regarding cost, which are: amendment of laws and regulations, pricing of products and services, budgeting, imposition of tariffs and taxes, performance evaluation and protection of industries. Finally, and based on the summation of the experts' opinions, the final model was designed in two related parts called the persons pyramid and the total price pyramid.

The quality of financial reporting is an important component of decision making for the organization's stakeholders. Stakeholders need clear information to make the right decision. Meanwhile, internal control is one of the important components affecting the quality of financial reporting. Also, the good governance can create a suitable context for the development of internal control. The purpose of this study is to investigate the effect of implementing an internal control system on the quality of financial reporting and good governance in public sector organizations. The method of the present study is survey and correlation. The sample includes 66 accountants, financial managers and heads of accounting of public sector organization and the professionalized faculty members in public sector accounting. Data were collected through the distribution of a researcher-made questionnaire and the structural equation modeling method was used to analyze the data. The results showed that the implementation of internal control system has a positive significant effect on the quality of financial reporting in public sector. Also,the implementation of internal control system also has a significant effect on good governance in public sector organizations.

Operational monitoring is a management process that is used to review and evaluate the performance and operations of an organization, system or process. One of the proposed solutions for the better use and management of the budget is the use of operational monitoring of the budget, which increases the operational responsibility of the managers of government organizations. The purpose of this research is to rank and examine the role of operational supervision in increasing the responsibility of operational accountability. The statistical population of the research is made up of all the managers, auditors, accountants of government organizations and faculty members of the universities of Zahedan city, the sample includes 120 managers, auditors of the Court of Accounts, public sector accountants and faculty members who were selected according to Morgan's table. The tool used in this research is a questionnaire. Cronbach's alpha for the reliability of the questionnaire is equal to 75%. T-test was used to test the research hypotheses and Friedman's test was used to rank the components. The results of the research show that conducting operational monitoring increases the responsibility of operational accountability. Also, according to the results of the Friedman test, the ranking of the components of operational accountability is placed in the first rank of effectiveness, the second rank of effectiveness and the third rank of effectiveness.

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:

 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.

In the public sector, accounting systems play a crucial role in serving as a means and tool for representation, coordination, and organization, primarily to ensure accountability. Furthermore, financial and accounting reforms transform and implement public policies and reshape the working of public administration. In recent years, many countries have made important efforts to reform and modernize public sector accounting systems, with a trend towards accrual accounting. So, the main purpose of this study is to design obstacle-removal mechanisms for implementing public sector accounting standards by the Grounded Theory.

The required data were collected using two techniques, i.e. unstructured interviews and document analysis. In an attempt to provide an amiable interview environment, tape recording was avoided and notes were taken of significant issues. Interviews were conducted through 25 sessions with Iranian senior managers and academics, in 2020 and 2021. Altogether, we were able to conduct 25 interviews during our visits. Each interview lasted between one and two hours. The interviews encompassed a diverse range of participants, including executive managers, senior and junior government accountants from the Supreme Audit Court of Iran, university professors specializing in auditing, and representatives/members of professional accounting institutions such as the Iranian Association of Certified Public Accountants.

The findings revealed several obstacles that hinder the complete adoption of public sector accounting standards in Iran. These challenges encompass issues such as training in universities; creating an evaluation system; governments’ unwillingness in terms of political will towards full public sector accounting standards implementation; misperceptions of international standards; management attitude; readiness for change; human resources; statutory adjustment; inadequate funding; organizational characteristics of the reporting unit; infrastructures and technology; preventing corruption and reducing administrative violations; increasing efficiency; accepting financial statements in the international system.

In this study, we have utilized the concepts of extended new-institutional theory to investigate the significant obstacles associated with the implementation of public sector accruals in Iran. The findings of this study have revealed a notable resistance towards the implementation of reforms, particularly accrual accounting reforms, at lower levels within the administrative hierarchy of the public sector in Iran. In this respect, the study underpins the view that accrual accounting reforms should be part of a broader public sector reform, and it is crucial to ensure that countries fulfill certain prerequisites before transitioning towards accrual accounting

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 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.

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 purpose of this research is to measure the implementation of performance-based budgeting in the three dimensions of strategic planning, cost analysis and performance management, as well as to identify and discover effective actors on the implementation of performance-based budgeting. The questionnaire and data collection tools were collected through the distribution of 152 questionnaires among budgeting experts, accountants, senior managers and financial managers in 1400. Data analysis was done using structural equation method and SmartPLS software. The findings showed that the implementation of performance-based budgeting in the dimensions of strategic planning, cost analysis, and performance management is 25.95%, 31.25%, and 34.38%, respectively. Also, the findings showed that the actors directly and indirectly influencing the implementation of performance-based budgeting include economic actors, technical actors, management competence and organizational commitment. Based on the results of the research, it can be said that in order to implement performance-based budgeting, the existing procedure in the dimensions of financial knowledge of the organization, environmental activists, and organizational commitment should be redesigned and reconsidered. Also, the dimensions of technical actors (accounting information system and networks), economic actors (program and budget organization) and management competence and organizational culture should be modified and strengthened from a technical and supervisory point of view. The results of this study can be effective in attracting the attention of senior executive managers and academic researchers and supporting and modifying the dimensions that affect the implementation of budgeting, as well as expanding theoretical foundations in the field of performance-based budgeting.

The cash flow statement is a financial statement that helps significantly in decision-making about organizations’ financial flexibility. Although providing this financial statement is arbitrary as specified in the public sector’s accounting standard no. 1, no standard has been introduced about how to present this financial statement. Current research has sought to establish a suitable model for the cash flow statement of reporting units of the public sector, considering the diversity of users of financial statements in the public sector, their informational needs, and the distinction between these needs and the private sector.

This research is applied research considering the objective and descriptive-survey research considering the nature and data acquisition method. The research area includes all the administrative bodies included in Article 219 of the Law on Fifth Program of Iran’s Development that somehow utilize Iran’s general budget. Various relevant questionnaire models were established after the interviews with experts and comparative research. Next, these models were distributed among accountants, accountant assistants of administrative bodies, and university professors, which were then collected and analyzed. Context analysis was utilized in this research for analyzing conducted interviews, while statistical methods and SPSS software were used to analyze distributed and collected questionnaires.

Results of the generalization test of three divisions of operating, investment, and financing activities were approved significantly. Next, the significance of their existence in the internal structure was determined by testing other questionnaire items. In the test for observations distribution symmetry, Kolmogorov–Smirnov test has been utilized for the data normality test in this research. The chi-square single variable test illustrates the chi-square goodness of fit test. Following this table, the level of significance of the chi-square of all hypotheses is less than the 5% error level. In the Kruskal–Wallis test, the distribution of research observations was not symmetric. Hence, the Kruskal–Wallis test has been used to analyze research hypotheses among respondents’ three occupational categories. Mann–Whitney test allows the comparison between outcomes of two independent groups. For ordinal-qualitative data in a study, it is better to use the Mann–Whitney test, which is an asymmetric test equivalent to the two-sample independent t-test.

The general categories of the private sector’s cash flows statement can be applied to the public sector. However, in the details and structure of each category, according to the test results of the items, the internal structure of the categories is suggested. Considering data analysis results and research findings, it is concluded that the main three divisions of cash flow statements in the private sector can be applied to the public sector’s reporting units. Also, the suggested model can be proposed for presenting cash flow statements in the public sector’s reporting units based on findings resulting from analyzing questionnaire items’ response. The said model can then be used by the public sector’s Accounting Standards Committee in audit organizations and the Islamic Republic Iran Ministry of Economic Affairs and Finance to establish standards relevant to the public sector.