نشریه حسابداری سلامت
سال دهم شماره 1 (پیاپی 25، بهار و تابستان 1400)

One of the necessities of the optimal implementation of the performance audit in the Ministry of Health, Treatment and Medical Education of the country is to identify the explanatory factors and the weaknesses and strengths of the implementation of the performance audit in this ministry. Therefore, the present study was conducted with the aim of identifying its explanatory factors in this ministry.

due to the use of the questionnaire tool, this research is a survey research with a contextual approach, which collected the necessary data to identify the explanatory factors of performance audit in the form of experimental research. . The statistical population of the research is made up of auditors of the audit organization, auditors of the Accounts Court and auditors, accountants and financial managers of the Ministry of Health, Treatment and Medical Education of the country. Among them, 10 experts have been selected for Delphi analysis in Excel 2013 and Matlab 2015.

Based on the results, 37 performance audit indicators were identified. During the Delphi process, 3 elimination indices and 34 final indices were obtained. According to the analysis of the importance-performance matrix, 16 indicators are in the area of ​​weakness.

The results of fuzzy Delphi analysis showed that 3 indicators out of 37 identified indicators including necessary training based on performance audit standards, reducing expenses and facilitating the decision-making of organization managers, elimination and the rest of the indicators were identified as explanatory factors of performance audit. The findings of the analysis of the performance importance matrix also showed that the 16 main indicators identified in the performance audit of the Ministry of Health, Treatment and Medical Education of the country are in the area of ​​weakness, which requires critical attention, and the rest of the indicators are in the acceptable range. In total, proper planning in the field of 34 identified indicators leads to the improvement of performance audit in this ministry.

Psychological stress is an integral part of professional life. Accounting is one of the jobs that is directly related to job burnout. The aim of the present study is to investigate the effectiveness of acceptance and commitment therapy on psychological well-being, quality of life and job burnout of accountants of companies operating in the Azad Chabahar region.

The method of this research is quasi-experimental with a pre-test-post-test design through a control group. The statistical population of the current research is the accountants of companies operating in the Azad Chabahar region and the research sample includes 30 people (15 people in the experimental group and 15 people in the control group). Research data were collected using psychological well-being, quality of life and job burnout questionnaires. In order to test research hypotheses, multivariate variance test was used.

Acceptance and commitment therapy has a significant effect on the psychological well-being, quality of life and job burnout of accountants.

Acceptance and commitment therapy reduces the job burnout of accountants and increases their psychological well-being and quality of life. Companies or organizations can reduce the rate of burnout of accountants by holding acceptance and commitment treatment courses and help increase their well-being and quality of life.

The Covid-19 pandemic has changed many organizations and professions; In this regard, the aim of this study is to investigate the effects of this disease on the auditing profession.

The research method is an exploratory survey. All auditors who were engaged in auditing in the country in 2019 constitute the statistical population of the research. In order to test the hypotheses of the research, "one-sample t-test" was used.

The research findings indicate that the covid-19 pandemic affects the identification and assessment of risks caused by significant distortions and the auditors' response to the assessed risks, the acquisition of audit evidence, the auditors' assessment of the appropriateness of the assumption of going concern, The content of the auditor's report, the timeliness of the report and the quality of the audit in general have had an important impact. According to the respondents, the greatest effect is related to the timeliness of the auditor's report and the least effect is related to the content of his report.

Covid-19 has been able to leave significant effects on the auditing profession. Therefore, auditors must adapt to these conditions. In this situation, they can use tools that provide communication between the auditors and the units under consideration in remote working conditions.

Sustainability reporting is a tool by which companies can publish non-financial aspects of the company's performance in society in addition to disclosing financial performance and legitimize their activities. In this research, the effect of stakeholder pressure criteria, political communication and corporate governance mechanisms on sustainability management is investigated.

The current research is applied in terms of purpose and qualitative in terms of implementation process. In order to collect information in the field of theoretical foundations and background of the subject, library resources, articles, scientific databases were used, and for data collection, a questionnaire was used using the Delphi method. Excel version 2013 software was used for data analysis.

After data analysis, environmentally sensitive industries, employees, consumers, and floating stocks were selected as effective measures of stakeholder pressure for sustainability management. Also, the dependence of the board of directors on the government, foreign sales, stock market value and geographical location have been among the criteria influencing political communication. For corporate governance mechanisms, the non-commissioned members of the board of directors, institutional ownership, management shares and the type of auditor were chosen as the effective criteria of sustainability management.

From the point of view of experts, selected criteria for stakeholder pressure, political communication and corporate governance mechanisms affect sustainability reporting.

Fraud is one of the most important factors of financial loss in the private and public sectors and one of the reasons for the decrease of public trust in governments. Despite the existence of various monitoring mechanisms, whistleblowing is still the most common method of fraud detection. The purpose of this research is to investigate the influence of individual characteristics and influencing factors on the tendency to disclose fraud.

This research is applied and of the type of survey, correlational and cross-sectional studies. The statistical population of the research is the accountants of Shiraz public hospitals, 141 of whom were selected as a sample. The research tool is a questionnaire and scenario formulation. Research hypotheses have been tested using correlation and regression analysis.

The findings of the research show that the relationship between the personal cost of disclosure and the willingness to disclose is not significant. These findings show a positive and significant relationship between the willingness to disclose and four variables of non-objective norms, attitude about disclosure, active personality and religiosity. Further analysis of the results shows that the hypothesis of willingness to disclose in accountants is not confirmed. It should be noted that the results of a separate survey showed that accountants with official employment status had a tendency to disclose, but it cannot be concluded that accountants with contract employment status have a tendency to disclose. No significant difference was observed between research variables at different levels of demographic variables.

According to the confirmation of research hypotheses regarding the effect of non-objective norms, attitudes about disclosure, active personality traits and religiosity on the willingness to disclose, as well as the reluctance of public hospital accountants to disclose in the current situation, the adoption of laws And it is necessary to establish regulations and enforcement mechanisms to support and encourage whistleblowers to fight corruption and financial fraud. In this context, paying more attention to moral education and cultural and religious programs will also be beneficial.

Professional ethics is one of the requirements of the accounting profession. The services of accountants are useless without considering the trust of users. Trusting the services of accountants also follows the accountant's commitment to ethical principles. To increase the effect of professional ethics, it is necessary to have models in accordance with the culture of the society, and by knowing the criteria, the dimensions of the ethical responsibilities of accountants can be examined.

This research is applied in terms of purpose and descriptive-survey in terms of type. In this research, the influential criteria of previous researches were identified and the number of 62 components with 5 indicators was selected; Then, the most important criteria were determined by the fuzzy screening method using a researcher-made questionnaire.

According to experts, the components of professionalism and environmentalism are more important compared to other components and have an effect on the sustainable development of accountant's professional ethics, and individual, social and organizational components. It has been less important.

Considering that the identified components have appropriate scientific support and can be operationalized, by determining the priority and operational definition of each of the components, the level of success of the institutions in the field of measurement and increasing the level can be determined. Defined professional ethics.

Calculating the cost of services provided in the health sector is the basis for establishing the operational budgeting system and determining actual tariffs. Considering the importance of the education system in the health sector and the need to calculate its total cost, the main goal of this article is to calculate the total cost of studying in non-clinical fields of the health sector in Fars University of Medical Sciences and Health Services by activity-based pricing method.

The statistical population of the research included non-clinical courses in 9 schools located in Shiraz city and 5 schools in other cities of Fars province. The required information was collected from accrual accounting, payroll and educational assistant software named "Sama", faculties such as the exact position of the people and the units of professors, the list of paid fees and interviews.

In non-clinical fields, the relationship between the student's final grade in practical course units and the student's final grade in theoretical course units was positive and significant. There was a significant difference in the cost of education in different educational levels; In such a way that the associate degree with the amount of 489 million Rials was the lowest and the specialized doctorate with the amount of 3.636 million Rials was the highest in terms of the average cost. The cost of studying in different faculties also had a significant difference. Faculties of modern medical sciences and technologies, pharmacy and medicine, respectively, had the highest cost of student education; In addition, considering the share of education (about 53%) of the total cost, the need for authorities to pay attention to education in order to reduce the cost of a student's education was determined.

The authorities should focus on controlling and reducing the cost of education as the main component of the cost of education. Therefore, when comparing the final price of different majors and degrees, as well as for allocating funds to faculties, they should pay attention to factors such as the number of practical and theoretical course units, degree and faculty.

different styles of conflict management for employees is a valuable issue that can affect job burnout; Also, the psychological pressure of role overload can increase job burnout. Considering the working conditions and environment of public sector accountants, who are exposed to job burnout, in this research, the effect of conflict management styles (including collaboration style, dominance style, and avoidance style) on the job burnout of said accountants and the effect of role overload on this relationship was investigated. Is.

This research is practical in nature and survey in terms of method. The statistical population of the research includes public sector accountants in government agencies, municipalities and organizations under the judiciary (such as the country's property and document registration organization, etc.) and the statistical sample of the research is 390 people. The necessary data has been collected through a questionnaire.

The psychological stress factor of role overload has a positive and significant effect on job burnout. Regarding conflict management styles, cooperation style has a negative and significant relationship with job burnout; But despite the psychological pressure factor of role overload, this relationship is not negative and significant. Dominance style has a positive and significant relationship with job burnout, and role overload has a positive and significant effect on the mentioned relationship. Avoidance style, both directly and through role overload, has a significant effect on job burnout.

Public sector accountants suffer from job burnout under the influence of conflict management styles and role overload. By knowing the factors affecting job burnout, public sector managers can prevent their job burnout and minimize its effects in order to achieve organizational goals and optimal efficiency.

Unwanted effects of the revision of Iran's accounting standards beyond the desired goals appear in various fields. These works affect the usefulness of the revised standards in the field of sustainable development and maintaining the health of the country's economy, society and culture. The purpose of this research is to explain the areas of unwanted effects (beyond the goals) of revision in Iran's accounting standards and to determine the importance of research in these areas. 

Research method:

In the current research, the areas that are affected by the works beyond the goals of the revision of the accounting standards of Iran were determined using the library method. Then, the opinions of the people of the statistical community about the existence and importance of these works in the above fields were collected using a researcher-made questionnaire and tested using chi-square and binomial statistical methods. The statistical population of the research included faculty members, accounting doctoral students, auditors, financial managers of companies admitted to the Tehran Stock Exchange, and financial experts.

The works beyond the goals of the revision of Iran's accounting standards were identified in the fields of international investment, macroeconomics, social, cultural, policymaking, environment, technology expansion and the development of the accounting profession. Based on the results of the statistical tests, the existence of works beyond the goals of the revision of Iran's accounting standards was investigated in all areas and the importance of research in them was confirmed.

The revision of Iran's accounting standards has unwanted effects in the fields of international investment, macroeconomics, social, cultural, policymaking, environment, development of technology and development of the accounting profession.