نشریه حسابداری سلامت
سال نهم شماره 1 (پیاپی 23، بهار و تابستان 1399)

Even accountants had involved to recently widespread corruption and financial scandals occurred for instance in Iran. This issue made a doubt on codes of ethic in accounting profession and therefore it stained accounting firm reputation accordingly. This paper examined an ethic leadership model and its effect on leadership effectiveness in accounting.

This study is a descriptive survey. The statistical community sample included the staff of Shiraz University of Medical Sciences, Shiraz Public Hospitals, Shiraz Medical Science Faculty and Shiraz Municipality. Data was gathered by means of questionnaires and analyzed by structured equation modeling method.

The results indicated that the staff’s perception of the leader’s ethics had positive and significant effect on leadership effectiveness. Also, staff expectance and preference for ethical leadership did not moderate the relationship between perceiving leader’s ethical behavior and leader effectiveness. Furthermore, perceived organizational ethical leadership by staff did not moderate the relationship between perceived ethical leader manners and leader effectiveness, as well.

If leaders have ethical behavior, they will be considered as more efficient leaders in the eyes of their superiors and subordinates. Ethical leadership plays an important role in predicting and explaining the effectiveness of the leader. Establishing a relationship between ethical leadership behaviors and leader effectiveness may motivate companies and accounting professionals to pay more attention to ethical leadership behaviors.

Professional commitment is considered as one of the most important determinants of the auditor’s work behaviors, which shows his dependence on his profession and its importance is to the extent that affects the performance of the auditor. The purpose of this study is investigating the effect of leadership styles considerations and structure and organizational position on the professional commitment of auditors.

The required data for this study was collected and analyzed through a questionnaire completed by all employees of auditing firms who were members of Iranian accountants’ community including assistant auditor, auditor, senior auditor, supervisor, senior supervisor, manager and partner.

The results of the research show that there is a positive and significant relationship between leadership style of considerations, structure leadership style and organizational position with the professional commitment of auditors.

Therefore, it is suggested to the directors of the audit firms to collectively implement the leadership style of considerations and structure in their institution and oversee the work of lower-level staff.

Job stress is a stress that a particular person is under when performing a certain occupation, and which is created through interactions between work conditions and the characteristics of the worker. Stress is created when the demands of the work environment (and the pressures related to it) is more than a person can handle, which will reduce job performance and the quality of work.

This correlational study is an applied research type regarding the purpose and uses a descriptive method. The statistical society consists of all working auditors in the field of audit in 2017. A standard questionnaire was used to collect information.

Findings showed that stress, social pressure and time pressure reduce the performance of the auditors. Also, overworking variables and work-family conflicts had no significant relationship with the auditor’s job performance.

Increasing work stress and social and time budget pressure can lead to behavioral responses and, consequently, a reduction in the quality of work and an increase in the audit firm’s costs. Because these factors create stress for auditors and if they are not identified in a timely manner, not controlling and inappropriate treatment of these occupational stresses can lead to disinterest in performing tasks, loss of efficiency, decision-making problems, disturbance in organizational communications and, as a result, reduces the auditor’s job performance.

Social capital, along with human and economic capital, has drawn considerable attention. It enhances the market participation and mitigates financing costs via promoting mutual trust

This research is applied in terms of purpose and is descriptive-correlation regarding the data collection. This research has aimed to evaluate the relation between social capital and capital cost using the structural equations method. In this study, three methods of O’hanlon and Steele, Capital Asset Pricing Model and adjusted price-to-earnings ratio in an industry were employed to measure capital cost. Nahapiet and Ghoshal’s questionnaire was also adopted to compute social capital.

Having ensured the good-fitness of the appraisal and structural models, the research hypotheses were tested and the results reveal that social capital mitigates the capital cost.

Policy makers should focus on social capital as the main component of management in organizations, and it is necessary to consider a variety of programs, such as encouraging the creation and strengthening of social institutions.

Considering the increasing interest of investors, shareholders and general stakeholders in recognizing the dimensions of corporate social responsibility of companies, it is important to disclose the social responsibility of the company and to this end, recognizing the existing situation is essential. This matter is not possible without possessing the valid and reliable tools.

This research is applied in terms of purpose and regarding data collection method, it is a field research. The statistical society for this study consists of university professors in the fields of accounting and financial management, and also, experts in finance, accounting and capital markets. In this study, after examining the texts and extracting different aspects of social responsibility disclosure, indicators of these aspects were examined in 3 stages using the Delphi method.

The results show that out of the 85 indexes of the initial questionnaire, 39 were excluded and a checklist of 45 reliable and valid indicators was created. In the experts’ point of view regarding the importance of the disclosure of aspects, services and products were the most and social responsibility was the least important.

Finally, considering the importance of corporate social responsibility, using a valid and reliable criterion in evaluating the level of corporate social responsibility increases the quality of stockholder decision-making. Therefore, benefiting from experts’ view in formulating a proper tool for evaluating the level of social responsibility can improve the level of social responsibility and it assessment.

Managers are required not only to be accountable for financial and economic issues of the firms under their supervision, but also to consider hygienic, safety and health related issues of their staff and disclosing such information. The goal of this research is to examine health accounting and its relation with firm value through moderating role of corporate governance.

The present research is practical in terms of purpose and descriptive in terms of application and of correlational type. The statistic population includes all companies listed on the Tehran Stock Exchange from 2009-2015. In this study, content analysis method and the sentence for measurement unit have been used for evaluating health accounting.

Health accounting measurement showed that regarding the subject, firms had the highest and the lowest disclosures in education and prevention sectors, respectively. Regarding the disclosure method of health accounting, the highest disclosure was of qualitative type and monetary disclosure had the lowest amount. Health accounting disclosure has positive and significant relation with firm value. Corporate governance intensifies the relation between health accounting disclosure and firm value.

Firms with higher obligations to enforce regulations and corporate governance rules are more inclined to execute hygienic, health and safety guidelines for the staff and also, have proper disclosures in health accounting. This last aspect will positively affect firm value via credit and legitimacy of firm reputation.

The purpose of this study is evaluating of managers’ view in different levels of management on the qualitative role and the effects of management accounting information in budgeting of The Ministry of Health and Medical Education, universities of medical sciences, hospitals, and healthcare service units.

The research method used is exploratory and a survey type. The population of the study consists of all managers in The Ministry of Health and Medical Education, healthcare universities, and governmental hospitals who in the year 2016, participated in budgeting in any way.  In order to test the research hypotheses, one-sample T-test and one-way ANOVA were used by SPSS statistical software.

Research results showed that the role of qualitative information of management accounting system and its significance in budgeting is a little more important in the view of top management than the middle managers and executive managers’ view, and it is noteworthy in all levels of management. However, the importance of management accounting information in budget performance evaluation for the middle managers is more than top level managers and executive managers and is significant only for middle managers. Reviewing the aspects of balanced budget scorecards shows that financial and organizational processes are significant for all levels of management but the customer and personnel facets are not significant. 

In the Ministry of Health and Medical Education, the situation of management accounting system in budgeting should be developed, especially in the performance evaluation of customers and personnel. In addition, managers in the top level should use more of management accounting information in decision making. In this regard, management accountants can provide the grounds for top level managers to make use of management accounting information.

Regarding the role of performance auditing in accountability, this study aims to evaluate the Supreme Audit Court auditors' perception of performance auditing.

This applied study has a descriptive survey research design. The sample consists of 267 auditors, top auditors, chief auditors and top chief auditors of the Supreme Audit Court of Iran. We collected the data by distributing standard questionnaires and analyzed them using the binominal-test.

The results indicate that the effectiveness assessment is part of the performance audit process. Auditors need to enter into decision-making and policy-making fields in order to have better performance audits. Public sector auditors have the necessary qualifications for performance auditing, but they need to use other specialists in the performance audit team. The Supreme Audit Court's performance audits are currently effective in improving the public sector management, but ineffective in terms of accountability.

The Supreme Audit Court for the Implementation of performance auditing, should audit the decisions and policies, and should use experts in other fields as well. Additionally, the impact of performance auditing on accountability requires strengthening the infrastructure for accountability and policy making.