جستجوی مقالات مرتبط با کلیدواژه « efficiency » در نشریات گروه « حسابداری »

The main purpose of this research is to investigate the impact of the social performance index on the efficiency of banks. In order to reach this goal, a 10-year period was considered during the years 1390 to 1399, and finally 19 banks were selected as the study population. The independent variable of this research is the social performance index of banks. And in order to compile the social performance index checklist, meta-combination method was used. Then, to measure the value of the social performance index, the content analysis method with the index approach (the number of disclosed items over the total number of items that can be disclosed) has been used. Also, the dependent variable is the efficiency of banks. The statistical method used to test the hypothesis proposed in the research is "panel data". The results of the research show that there is a positive and significant relationship between the social performance index and bank efficiency. That is, the more attention is paid to the social performance index in banks and the more money is spent to make them operational, the efficiency of the bank will also increase, and on the other hand, the estimation coefficient shows 0.44 for social performance indicators.

The purpose of this research is evaluation of effective criteria on the desirability of financial stability integration based on the comparison of metaheuristic algorithms banks listed in Tehran Stock Exchange. This study is considered to be a combined and applied methodology. In this way, firstly, through the systematic content screening process, the effective criteria on the desirability of financial stability integration are used to evaluate banks listed in Tehran Stock Exchange. Then, relying on the two algorithms of Particle Swarm Optimization and Gray Wolf and extracting data related to the criteria identified between 2017 and 2018 effort is made to determine the optimal point of desirability of financial stability integration of banks listed in Tehran Stock Exchange. In this process, according to the expansion of the mathematical equations of each Metaheuristic Algorithms and the command codes of the MATLAB software, necessary action is taken to answer the research questions. The results of the study showed that both innovative algorithms used in this study have the necessary capability to determine the desirability of the financial stability of banks listed in Tehran Stock Exchange. But based on the Wilcoxon Signed-Rank Test coefficients, the gray wolf algorithm is more accurate than the particle swarm optimization algorithm for predicting the function of the identified criteria in determining the desirability of financial stability of banks listed in Tehran Stock Exchange.

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

This study analyzes the effects of optimism and myopia of CEOs on the dimensions of corporate social responsibility (CSR) including environmental responsibility, social performance, responsibility for products and services, and human resources responsibility with respect to the moderating roles of political connections and CEO effectiveness.

The statistical sample included 130 companies listed in the Tehran Stock Exchange within the 2014–2020 period. The multivariate regression method was employed to test the research hypotheses.

According to the research results, a CEO optimism had a positive relationship with human resources responsibility but had a negative relationship with environmental responsibility. There was also a negative relationship between myopia and human resources responsibility. Political connections moderating the relationship between myopia and human resources responsibility. Moreover, efficiency had a positive moderating role in the relationship between optimism and human resources responsibility but had negative effects on the other CSR dimensions. Furthermore, effectiveness had positive moderating roles in the relationships of myopia with human resources responsibility and social performance but had negative effects on the responsibility for products and services.

Optimistic CEOs pay less attention to environmental responsibility, thereby increasing corporate risk, but pay more attention to human resources responsibility. By contrast, myopic CEOs make fewer investments in human resources responsibility.

Contribution: 

Apparently, there is a paucity of empirical background to the relationships of CEO optimism and myopia with the dimensions of CSR. Therefore, this study can help enhance the relevant knowledge.

According to Kiani et al. (2021), 53 Components of Auditing, Performance, Development, Sustainable, Supply Chain, Mining, have been Identified, Since Auditing Performance is an Independent, Targeted, and Reliable Evaluation of Components (Commitments, Systems, Operations, Programs, Activities, In terms of Compliance With Cost-Effectiveness, Efficiency and Effectiveness Criteria and Provide a Proposal with the Aim of Progress and Development, Due to limited Resources in the Allocation of the Present Study, the Importance and Weight of Each Component is Extracted From the Components According to the Impact on Each of the Audit Criteria. The Purpose of this Study is to Rank the Components of Performance Audit Criteria in the Sustainable Development of the Mining Supply Chain, for Governance with Accountability and Transparency, to Rank the Necessary Components of the Two Delphi Methods and Hierarchical Analysis With the Help of Mining and Industry Minerals with a History of More than 25 Years and Snowball and Non-random Sampling Methods Have Been Used in the Time Range of 2021, A ccording to the Results of the Research. The Research Was Compiled. According to the Results of the Component "Employment and Recruitment Of Technical, Efficient and Specialized Manpower" has the Highest Rank Affecting the Effectiveness Criterion and the Component "Replacement and Transfer of Experience to New Staff" has the Highest Rank Affecting the Efficiency Criterion and Component "Focus on Professional Management Decisions They have the Highest Effect Rating on the Economic Efficiency Criterion.

 Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.

The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.

Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.

According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of      information, planning, management control, and value creation, respectively.

Steel industry is one of the most important industries in the country and its growth indicates the development of part of the economy, and given the volume of production and high costs of its activities, it is necessary to design appropriate strategies to increase performance and reduce costs. Accordingly, the present study aims to provide a performance appraisal model in the steel industry by combining cost-based models based on activity and Networking Data Envelopment Analysis. For this purpose, financial and non-financial information of a number of subsidiary units of Hormozgan Steel Company were examined. They were used as input indicators of the NDEA model to evaluate performance. The results showed that activity-based costing (ABC) is more accurate than traditional costing and the outputs of this model can be used as inputs to the network data envelopment analysis model to evaluate the performance of units. The use of these two models also provides appropriate information for planning to reduce costs and increase efficiency.

Subject and Purpose :

of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect of governance privilege on the financial indiscipline of selected ministries.

Theoretical foundations and research background of relevant domestic and international principles and standards were examined and presented in the form of four components of transparency, responsiveness, efficiency, effectiveness and openness, and by analyzing the relevant indicators of each component.

Based on the analysis of the opinions provided by the experts, the generality of the proposed model model consisting of 4 components and 110 related indicators was confirmed. By analyzing the relevant reports, it was found that the two components of accountability and efficiency and effectiveness have caused a significant reduction in financial indiscipline in the studied devices.

Conclusion, Originality and its Contribution to the Knowledge:

 The research model, considering the scope of the indicators, can be used as a basis for establishing appropriate governance in the public sector and assessing its status, which leads to a more effective use of public funds.