جستجوی مقالات مرتبط با کلیدواژه "performance auditing report" در نشریات گروه "حسابداری"

Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.

To answer the research question as to whether there is a significant difference between the information expected to be presented in performance audit reports (desired level) and the information provided in performance audit reports in the public sector (current situation), A survey plan was developed and the necessary analyzes were performed based on 65 questionnaires that were completed by experts in the field of performance auditing.

The results indicated that there is a significant difference between the current and desirable situation in performance audit reports and respondents believe that presenting information on three key elements and sustainable development and systems and controls in reports will contribute to improve public sector accountability.

 The nature of the public sector require that performance audit reports include concepts beyond the three key elements and it is expected that with the improvement of performance audit reports, the position of performance auditing and accountability in the public sector will be   improved. This research helps to develop performance audit literature and better understand the content of reports.

Accountability refers to the commitment of public sector organizations and managers to make decisions about public resources and their other social responsibilities According to agency theory. Efforts to improve public accountability and move towards good governance are the demands of all citizens. One of the tools that can help improve public accountability is the implementation of performance auditing and appropriate content of the relevant reports in the country's executive agencies. The purpose of this study, which was carried out in Tehran in 2018 and 2019, is to determine the information that can be presented in performance audit reports using expert opinion. In this research, once the theoretical foundations of performance auditing was studied, the information presented in the public sector performance audit reports were analyzed. Then, the information presented in the reports to improve accountability were gathered based on expert opinions. In response to the question, 31 semi-structured interviews were conducted with performance audit experts. The interview data were analyzed using thematic analysis. According to the findings of this research section, the three key elements, sustainable development, systems and controls were identified as the main themes, and their subthemes were categorized. Therefore, performance auditing report can include far more concepts than the three key elements: efficiency, economy and effectiveness, in the public sector. With a systematic approach, it is expected that with the improvement of performance audit reports, we will witness its promotion as a subsystem of the accountability system, as well as an improvement in the public sector accountability system.This study enriches the performance auditing literature, and contributes to recognizing the areas of performance auditing and better understanding of the content of reports.