جستجوی مقالات مرتبط با کلیدواژه "importance-performance analysis" در نشریات گروه "حسابداری"

Nowadays, fiscal transparency is one of the most important factors of effective public financial management (PFM), which builds trust in the government and forms the basis of a sustainable economy. Moreover, fiscal transparency creates an opportunity for citizens to monitor how public funds are spent and thereby increases government accountability. The main goal of the current research was to assess the current state of fiscal transparency in the government of the Islamic Republic of Iran and provide solutions to improve it. In this research, first, different dimensions, indexes, and indicators of fiscal transparency were identified which amassed to 101 indicators, 25 indexes and five dimensions of budget preparation and formulation, budget approval, budget execution, auditing and monitoring, and contextual factors. The method of the present research is a mixed approach (qualitative-quantitative).  In the qualitative part, the performance status of each indicator was evaluated using the fuzzy Delphi method and by surveying 112 experts  in 2023, including managers and experts of the Plan and budget organization, experts of the islamic parliament research center, managers and auditors of the ministry of economic Affairs and Finance, and senior auditors of the supreme audit court Then, the difference between the current and desired state was determined using the importance-performance analysis. The results of the importance-performance analysis show that all 101 indicators of the research are important and the performance status of the majority of fiscal transparency indicators is in the weak range (100 indicators) with only one indicator(Public publication of the budgetary comparison report by the Supreme Audit Court) being in the acceptable range.

This research is an exploratory mixed study aimed at using OPA methods and analyzing importance-performance to prioritize and analyze the native pattern for improving financial performance among cement companies based on management accounting tools. The population and statistical sample of this study are financial managers of 40 cement companies accepted in Tehran Stock Exchange and Securities. In the first step of model design, 27 management accounting tools with review of research literature were identified. In addition, using Delphi and KENDALL techniques and constants, 24 instruments were selected and divided into 5 general groups (means of financing, budgeting, long-term planning, performance evaluation and deciding for investment). The results of structural equation modeling showed that the effect of all five categories on financial performance is significant and positive. According to the results of the OPA approach, "New Costing Techniques, Economic Added Value, Cost Allocation Techniques, Profitability Index and Net Present Value" ranked 1-5, respectively. The results of importance-performance analysis techniques showed that although total quality management, quality expenditure, new costing techniques and balanced scorecard are of high importance, but in practice these organizations have not received attention and therefore organizations should concentrate on them.

A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its current status, in this study, an attempt has been made to evaluate the current status of establishment of internal control system in Iranian banks. For this purpose, through the designed questionnaire, experts have been asked to evaluate the current status of effective indicators in establishing internal control system of banks, taking into account the importance of these indicators. Received answers were analyzed using fuzzy delphi method, fuzzy gap analysis, importance-performance analysis and paired sample test. According to experts, the current status of all effective indicators in the establishment of the internal control system of banks was assessed as unfavorable. Findings from fuzzy gap analysis also indicate that except for 3 indicators, there is a significant gap between the current status (what is) and the desired status (what should be) of indicators. Also, according to the findings of importance-performance analysis, out of 119 indicators studied, 113 indicators do not have acceptable performance despite their high importance. In addition, based on the results of the paired sample test, it can be concluded that there is a significant gap between current status and desired status of effective indicators in establishing the five dimensions of the internal control system of banks: control environment, risk assessment, control activities, information and communication and monitoring activities.

the present study aims to present a performance audit model in the Iranian Ministry of Health and Medical Education.

This research is a basic-applied study in terms of objective, and a descriptive-analytic study in terms of procedure. Statistical population included the auditors at theAudit Organization of Iran, auditors at the Supreme Audit Court of Iran, and auditors, accountants, and financial managers at the Iranian Ministry of Health and Medical Education, among which a sample of 200 subjects was selected, and 10 experts with experience working at the ministry were selected from the sample. The validity and reliability of the questionnaire under use was verified using convergent validity, Cronbach's alpha, and composite reliability. For data analysis, MAXQDA software and structural equations were used.

Based on the results of a qualitative analysis, 37 performance audit indicators were overall identified. To identify the final indicators, the Fuzzy-Delphi Method and confirmatory factor analysis were utilized. Eventually, 34 final indicators were identified.

Based on the results, in the opinion of the experts, indicators no. 29, 33and 36 were also eliminated. Moreover, the results of the second-order CFA introduced "identification and introduction of evaluation criteria", "culture creation", "training expert human workforce"  as the factors influencing the presentation of a performance audit model.

 Identifying the performance audit indicators is one of the main requirements for the implementationof performance audits. The model resulting from the analysis of data in the current research can be used in the implementation of performance audits in public sector institutions.