جستجوی مقالات مرتبط با کلیدواژه "mining sector" در نشریات گروه "حسابداری"

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.

This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative research type with a content analysis strategy. The statistical population of this study is the deputies and senior managers of development organizations and companies active in mining and mining industries, such as IMIDRO and auditors of the entire economic and infrastructure sector in mining. The statistical sample is: In the first stage, several experts who are at the discretion of the research and, based on their expertise in research, are interviewed. In the second stage and for the main interviews, the sample comprises people from the statistical population who are introduced to the researcher by the interviewees based on the snowball method and, interviews were conducted with 24 experts. The results show the components are classified into four dimensions: social, safety, economic, resource efficiency and environment, each of which has performance audit components in the sustainable development of the mining supply chain. Some components in the social sphere are; External pressures (government laws and regulations, local communities, NGOs), ethics and sustainable behaviors, transparency of information through mining companies, employment and recruitment of technical, efficient and specialized human resources, promotion of industrial development culture, independence of supervisors and auditors From the supply chain in the mining sector,. Some of the components in the economic field are; Policies and strategic planning, knowledge sharing, sustainable economy and profitability, reputation and brand and market development, comprehensive mining industry plan, focus on professional management decisions, land management, adequate and effective supply chain studies in the mining sector. Some components in safety are; Internal pressures (maintaining morale, sense of loyalty, guaranteeing working conditions, workplace safety and employee well-being), involving the company's employees to increase the sense of loyalty, fostering successors and transferring experience to new staff. Some components in resource efficiency are; Management commitment in sustainable development, cooperation and coordination in the supply chain from supplier to customer, quality management and continuous improvement and some components in environmental efficiency are; Green technology and ease the issuance of mining licenses and continuous monitoring to rehabilitate the environment by relevant agencies.