جستجوی مقالات مرتبط با کلیدواژه « نیازهای اطلاعاتی استفاده کنندگان » در نشریات گروه « حسابداری »

Subject and Purpose of the Article:

 Regional electricity companies are organizations that pursue both social goals and financial goals in order to fulfill the assigned missions, so fulfilling and evaluating the responsibility of accountability due to their dual goals is of fundamental importance. In this research, the weaknesses and inadequacies of the financial statements have been studied by examining the information needs of the users of the financial reports of these companies.

The data has been collected after library study and exploratory search in the theoretical foundations and financial and auditing laws and regulations of these companies and using questionnaires and has been analyzed using appropriate statistical.

The evidence from the analysis of the views of the respondents shows that the information provided in the financial statements is not sufficient for the purpose of fulfilling and evaluating the responsibility of accountability, which is a priority, and there is a significant gap between the current situation and the desired situation. The findings indicate that in addition to financial information regarding the organization as a whole, users also need information regarding the financial status, financial and budget performance of each organization's goals.

Conclusion, Originality and its Contribution to the Knowledge: 

According to the findings of the research, the users use the financial statements of regional electricity companies with the aim of evaluating the responsibility of accountability, it is necessary to design and implement a suitable reporting model to improve accountability.

The purpose of this research is to identify users of the financial reports of Iranian municipalities، the information needs and the objectives which the financial reports are used. In order to conduct this study، a questionnaire was distributed to three groups; the first group includes financial administrative assistants، financial managers، chief accountants، income managers and audit managers working at municipalities of cities with a population of 500000 or more. The second group includes the members of council; and the last group includes the citizens، chosen from M. A and PhD students of accounting and the members of scientific committees of the same field in 5 universities. The results of 234 questionnaires were analyzed by means of appropriate statistical tests. The results show that the most usage of financial reports of municipalities belongs to the members of council، the senior managers of municipalities، analyzers and counselors and finally، the Minister of Interior. So these groups are in need of information for evaluating how efficient the activities of municipalities have been. Furthermore، the results show that these groups use the reports mostly for the purpose of evaluating the financial and operational accountability of the activities of municipalities.