نشریه حسابداری دولتی
سال ششم شماره 1 (پیاپی 11، پاییز و زمستان 1398)

The Purpose of this research is Interactive Qualitative Analysis (IQA) Causes of Behavioral Alienation in the Professional Career of Accounting Court Auditors. This study utilized a two-phase methodology based on Qualitative / Interactive Analysis (IQA) with the participation of 17 members of the Qualification Division and Auditors of the Accounting Court. So, in the qualitative analysis section, the field theory was used with the participation of 20 members of the community of accountants and university professors in the fields of accounting and finance. In the interactive analytics section, the quantitative part, the participation of 4 auditors of the Court of Auditors as panel members is used to contribute to the link analysis. Results in qualitative section and contextual theory analysis of existence; 3 main category including cultural, social and structural dimensions; and 7 subcategory including lack of ethical values in the workplace; Endorsed the lack of equity and fairness and the lack of job training that creates behavioral alignment in the accounting profession's accounting profession. The results of the interactive analysis showed that the lack of professional behavior symbols as a component of cultural dimensions is an important and primary driver of behavioral alignment in the career path of the accounting court auditors and this position of social conflicts as a social dimension issue. Provides behavioral alignment to the professional work of the Court of Auditors.

Accountability is the cornerstone of Public sector financial reporting. Responsibility requires governments to be accountable to their stakeholders, because stakeholders have the right to know and to receive facts as public statements and through public discussions with them and representatives. In this regard, the promotion of accountability requires identifying stakeholders and providing their information needs. The main objective of this research is to identify stakeholders of public sector financial reporting and their information needs.In this research, first two questionnaires containing questions on identifying the stakeholders and their information needs were prepared and selected by a sample of research including professors and Ph.D. students in accounting. Then, the responses were analyzed by appropriate statistical tests (including Cronbach's reliability test, binomial test, one-sample t-test and Friedman test). Research findings show that taxpayers, the House of Representatives and the Presidential Office are among the most important stakeholders of public sector financial reporting and their information needs, which are commonly accepted by the public sector accounting literature, both in empirical research and in normative approaches. Also, the most important information needs of stakeholders is information about the comparison of realized incomes with predicted revenues, information about the government's stewardship in the maintenance and proper use of assets, and information on the comparison of costs against approved costs.

The new Treasury Accounting System was introduced by the Deputy Ministry for Financial Supervision and Treasury Affairs in 2016. In line with that, the purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy Ministry for Financial Supervision in General Directorate of Economic Affairs and Finance in Tehran and other Iranian provinces. The data was collected using a questionnaire. Considering the normal or abnormal distribution of the data, one sample T-test or Median-test was applied to test the hypotheses. The results of the hypothesis testing indicated that the implementation of the new Treasury Accounting System would increase the relevance, reliability, comparability and understandability of the Treasury data. Nevertheless, the new Treasury Accounting System will reduce the timeliness of the Treasury data. Overall, the findings suggest that the implementation of the new Treasury Accounting System increases the quality of the information of the Treasury. Thus, new Treasury Accounting System has been able to be useful in case accountability and providing information for decision making.

the purpose of this research is to identify and assess the challenges of the budgeting system. The budgeting system should ensure accountability and efficiency in the use of public funds and, in the long run, facilitate the achievement of public goals. The question of research is that are there challenges in budgeting system that those objectives are not met.

A survey plan was prepared and information was gathered through a distributed questionnaire among experts from the Management and Planning Organization, the Ministry of Economic Affairs and Finance, the Supreme Audit Court and faculty members.

The findings show that budgeting challenges in budget formulation phase are due to the weakness of the planning system. Optimistic forecasts of revenues and continuing budget deficits, unbalanced budget, uneconomical distribution of subsidies, inefficient consumption of resources, high share of staff costs, inefficient structure and corruption, poor control system, inefficient tax system, governmental size, poor financial reporting and low transparency, weak of accountability, adequacy of the Supreme Audit Court's and audits, non-preventive of inspection and ineffectiveness of the judicial treatment are the challenges of the budgeting.

Identifying these challenges provides a framework for corrective actions and affects the effectiveness of budgeting. This research presents a list of budgeting challenges in the four stages of formulation, approval, execution and evaluation of budget. Provides a deeper understanding of the reasons for not fulfilling the goals and basis for reforming the budgeting system.

This study provides evidence on the ethical components that influence audit quality. Auditors seek to improve the quality of auditing in order to maintain their professional credibility. Ethical behavior and identification of its components is essential for the audit profession and is a fundamental need to gain the trust of users of audit services. The main purpose of the present study is to investigate the impact of professional commitment and ethical ideology on audit quality mediated by the ethical behavior of auditors of Governmental firms working in audit organization.The purpose of this study is applied and is a descriptive-correlational one. The statistical population of this study is all auditors of Governmental firms working in audit organization. To achieve the research objectives, 830 questionnaires were distributed and 482 questionnaires were received. The data were analyzed by structural equation modeling with a partial least squares approach. The findings show that professional commitment and ethical ideology have a positive and significant effect on audit quality and ethical behavior, and the mediating role of ethical behavior of state-owned auditors is also confirmed.

One of the most important challenges in developing countries' tax audits is the inefficiency of resource productivity, which has been implemented the Risk-Based Tax Audit in Iran for overcoming the challenge. Determining and modeling risk indices for taxpayer selection is a key point in the start of the risk-based tax audit process. Due to the lack of a theoretical framework on the factors affecting tax audit risk, the method is exploratory-combined (qualitative: thematic analysis and quantitative: interpretive structural modeling). According to the results, at the lowest level of the model, the general characteristics of the taxpayers as the most influential factor, and at the last level of the model, the "quality of interaction" and "how to pay taxes" are indicative of the taxpayer’s risk. The characteristics of taxpayers and their HR expertise lead to the use of accounting principles, existing legal opportunities, or even coverage financial transactions, in order to optimize taxation, which is reflected in the variables of the quality of taxpayer interaction and how the tax is paid.

The purpose of the current research is to investigate the effect of the conflict management style (collaborative, avoidance and dominating), and the stress factor of the ambiguity role and exhaustion for public accountants (at the expert level). The statistical population of this research includes all public accountants, including government agencies, municipalities and subordinate judiciary organizations, such as Office of Registration of Documents and Real Estate and so on in Iran. Required data were collected through a questionnaire and 390 public accountants responded to it as statistical samples electronically. The Smart PLS 3 software was used to analyze the data. The results of the research show that the stress factor of ambiguity has a positive and significant effect on the exhaustion of public accountants. The collaborative style has a negative and significant relationship with job burnout and, despite the mediating role, the role of the ambiguity role continues to be negative and sympathetic. The dominating management style has a positive and affective relation with the burnout of public accountants, while ambiguity has a positive and meaningful effect on the relationship. But the avoidance style through ambiguity does not have a long-term impact on the exhaustion of public accountants.