جستجوی مقالات مرتبط با کلیدواژه « سلامت اداری » در نشریات گروه « حسابداری »

The purpose of this study was to investigate the relationship between the components of the internal control system to reduce financial violations and promote administrative health in Guilan Social Security Organization. Therefore, in terms of purpose .it is an applied research and this research in terms of method, it was a Qualitative-quantitative research . The approach of the qualitative part has been grounded theory which was done by interviewing research experts . The statistical population in the qualitative section includes university professors in the field under study and managers of the Social Security Organization, and in the quantitative section to examine the current situation in terms of model components including all experts and managers of this organization. The results showed that the main categories included technology, education, managerial activities, supervisory and control activities, intra-organizational components, employee-related factors, extra-organizational components and rules and regulations, and in terms of the current situation, also training components. , Managerial activities, supervisory activities and factors related to employees were not in a good condition and technology components, intra-organizational components, extra-organizational components and rules and regulations were in a good condition.

Universities and scientific centers are known as one of the most important and influential and future-building sectors due to the cultivation of human resources, which is the largest and most important strategic capital of any organization that can bring many benefits to the organization at the world level. Therefore, it is natural to place a burden for the occurrence of corruption, but until now, due to various reasons such as complexity, specialization and technical as well as its non-ubiquity at the society level, the identification of corruption bottlenecks in the university complex from the point of view of criminal lawyers and criminologists is to a large extent The purpose of this research is to design a causal model of the occurrence of administrative corruption in scientific and academic centers as a theory underlying anti-corruption policies in scientific and academic centers. Administrative corruption in the scientific and academic centers of Tehran was obtained by examining the applied scientific universities of Tehran, the effective factors (individual and organizational) in the occurrence of administrative corruption in the scientific and academic centers of Tehran were identified and the impact of each factor on the tendency of employees to corruption They were checked administratively The results obtained from the research show that at the individual level, internal factors include "non-adherence to religion", "non-adherence to ethics and risk-taking" and "external individual factors (depending on the conditions) including material need" and "feeling of injustice". "Improper socialization and the level of communication with clients" play a role in the tendency to corruption, and at the organizational level, preventive factors include information and anti-corruption culture, "suitability of supervisory mechanisms and dealing with corruption, transparency and accountability." Factors that increase effectiveness include "unstable income", "use of information technology", "quality of decisions", "quality and manner of implementation of laws and regulations" and meritocracy play a role in the occurrence of corruption in scientific and academic centers.

The purpose of this study is to design, compile and approve (in the Council of Supervisory Organizations) a model for measuring Soundness and corruption for the executive Organizations of the Islamic Republic of Iran. In order to perform this research, the Meta Synthesis qualitative method and the Focus group method were used twice. Studies of the last 20 years (2002-2021) were used to extract the researches. Twelve elites participated in the Focus group meetings, composed of members of the Council of Supervisory Organizations, as well as some elites of the supervisory and executive organizations, with the organizational position of director general up to the level of minister. In the focus of the first group (during three sessions) by observing scientific protocols, we came to the conclusion that (1) the measurement model should pay attention to both soundness and corruption, (2) the main components of the model should include six components of infrastructure, operational activities, management, results, consequences and effects, perception of corruption and experience of corruption, (3) the components of the model should pay attention to the value characteristics of transparency, accountability, honesty and integrity and (4) the citizens, the executive and the supervisory organization should be involved in the process of measuring soundness and corruption. The results of the Meta synthesis method and its refinement in the focus of the second group (during four sessions) resulted in the identification of 48 indicators for measuring soundness and corruption (which were divided into 12 groups and six main components). 

In today's world, large enterprises, geographical and technological development, the temptation of fraud among managers, employees and external individuals associated with organizations and firms have provided. Fraud and corruption, a fact that can not be easily ignored, a problem that causes administrative system to compromised health and consequently high cost of business and society learn to distrust space. The traditional view that the only duty of the government and courts dealing with fraud knows, has no place in today's complex economy .Therefore, it is necessary to except the judiciary and the government, all factors, including managers, employees, auditors and accountants are also in the fight against corruption and fraud actor. (S.amacher, 2011)
Given the importance and necessity of monitoring the auditors to discuss the role of corruption and fraud in health administration , this study deals with the issue The population of the study, auditors, senior auditors and audit firms, benefit administrators who guide their number is over 150 people. Using the formula to determine the sample size, the sample for a questionnaire survey of 60 to 95 percent, respectively. Data were collected through a questionnaire containing 46 questions that are appropriate to the objectives of the study were used. The questionnaire was distributed in 06cases, of which 50 were completed and analyzed. For data analysis, frequency distribution, graphs, mean and standard deviation were used as the main tool for doing that is spss software. The findings of this study, the relationship between auditors and the supervisory role of the administrative system of health promotion shows , so that the direct relationship between auditors supervision ( ethics and codes of ethics in accounting , planning , monitoring internal controls and monitoring of internal audit ) and administrative health data ( rule of law , accountability, transparency , integrity ) emphasizes . It is worth mentioning that most of the relationship between health and integrity of ethics and ethical to the 0.287 was confirmed.