نشریه حسابداری و بودجه ریزی بخش عمومی
سال سوم شماره 1 (پیاپی 7، بهار 1401)

This study investigates the effect of establishing an internal audit department in improving the level of financial accountability in Isfahan University of Medical Sciences in 2021. The statistical population of the study includes managers and staff of financial management, administration and budget and provincial centers of Isfahan University of Medical Sciences and the sample includes 100 managers and financial managers of universities and health and treatment network with a total of 58 health and treatment networks and 36 hospitals affiliated to Isfahan University of Medical Sciences. The data collection tool was a researcher-made questionnaire that evaluated the effectiveness of internal audit by using variables to ensure the necessary controls in the implementation of laws and regulations, to ensure compliance with policies, effectiveness of operations, efficiency of operations, correct and timely recording of financial events in the books and timely preparation of financial statements, and upgrading the level of protection of current and non-current assets and auditing costs. Data analysis was done by SPSS and the findings of the study showed that establishment of an internal audit department ensures the implementation of the necessary controls in the implementation of laws and regulations and also the compliance with the implementation of policies and guidelines and the increase of the operation effectiveness and the increase of the operation efficiency and ensures proper and timely registration of financial events in the offices and timely preparation of financial statements and improvement of the level of protection of current and non-current assets and reduction of audit costs in Isfahan University of Medical Sciences.

Today, blockchain technology has become very popular in finance and the private sector, and its practical benefits are clear to everyone. But in the public sector, the situation is different. A key challenge behind the adoption of blockchain in the public sector is understanding the dynamics of blockchain governance. In this article, based on systematic literature review, different approaches for blockchain governance are analyzed. In this regard, a comprehensive theoretical framework is created to study blockchain governance decisions in the public sector. This framework categorizes 9 types of governance decisions, including infrastructure architecture, application architecture, interoperability, decision-making mechanism, incentive mechanism, consensus mechanism, organization of governance, accountability of governance, and control of governance in three levels of analysis (micro, meso, and macro). This article, relying on new public management theories and concepts, clarifies the consequences of different governance choices at each level of governance. Also, this article provides an introduction for researchers and those involved in the design of blockchain-based systems in the public sector.

Budget distribution and allocation in all countries is done with tactical (policy-oriented) and economic (program-oriented) approaches, among different regions and sectors. Based on these models, considering election slogans and public interests, political and economic considerations will also be taken into consideration by policymakers. Since the Islamic economy has emerged as an economic system from the point of view of Islam, it provides criteria and criteria for the distribution of budget between regions and economic sectors. This study was conducted in 2020 and after conducting studies and conducting exploratory interviews, its components have been investigated. In this research, 8 experts participated, so using envelopment analysis method based on Islamic texts, the necessary criteria and indicators in the distribution of funds have been identified and from the experts\\\' point of view, the importance of each criterion and indicator in the expert software environment has been determined.Therefore, by using the Mahnava analysis method based on Islamic texts, the necessary criteria and indicators in the budget distribution have been determined and from the point of view of experts, the importance of each criterion and indicator has been determined in the Expert Choice software environment. The results show that respect for public interests, efficiency and productivity, and justice in the distribution of resources are among the general criteria of budget distribution in Islamic economy, with its sub-indexes, using the hierarchical analysis method, from the experts\\\' point of view, efficiency and productivity criteria (50.7%) The criterion of justice in the distribution of resources (33.6 percent) and the index of compliance with public interests (0.151) have scored points. The comparison of the performance of the budget distribution by the provincial planning and development councils among different departments with the share of each Islamic criterion from the perspective of experts shows that Budget distribution by this council should pay more attention to intergenerational affairs and respect for public interests.

The works that have been done so far in relation to sustainability reporting have been relatively random. The accounting profession has entered the scene with a new standard-setting board to consolidate the work that has been done to date and create a useful and constructive element. We hope that the new board will confirm that adding another interpretive report to the existing financial report is only a verbal confirmation of pressing issues that are at stake in the world. Accounting possesses many tools that can be used instead of words. Management accounting and budgeting have the potential to move the profession in the desired direction; Especially in the public sector, where budget policies will have ripple effects on the entire economy. This article deals with the legitimate role of the accounting profession as a standard setter in the field of sustainability reporting. This paper proves how accounting systems (especially in the public sector) can be used to provide a tangible contribution towards the achievement of the United Nations Sustainable Development Goals. The accounting profession should desire to avoid standard financial reporting, focus on management accounting, and use previous work (such as GRI) as a basis. Also, accounting should get help from experts in other schools of thought.

In the public sector, the chart of Accounts (CoA) is important for controlling accounting records. They are the basis for preparing correct and reliable financial statements and consolidated reporting. Standardized CoA at the national level are desirable, but it is necessary to consider the specificities of different public sector areas as well as harmonization with budget classifications and Government Financial Statistics (GFS). Having extensive international guidelines for each country in order to create and develop its own CoA and at the same time, strengthening the harmonization of public sector financial reporting, better comparison of financial effects in difficult periods such as the period of the pandemic of covid 19 makes it possible. This article deals with creating a standardized charts of accounts (CoAs) in public sector accounting and reporting. This article specifically focuses on the issues related to the role that CoAs have or should have at the national level. It also focuses on their main technical points as well as the expected effect of using them as an accounting tool on the accuracy of accounting records and finally on the reliability and applicability of the financial information obtained from them for different purposes. Also, the evidences obtained from a survey about the preparers and compilers of accounting standards at the national and international level in countries such as Belgium, Brazil, Estonia and Portugal are presented.

This research was conducted with the aim of investigating the factors affecting the deviation between the functional budget and the approved budget in the health and treatment network of Falavarjan city of Isfahan province. In terms of method, this research is a descriptive-survey of the correlation type with an applied nature and cross-sectional in terms of time. The statistical population of this research is 132 officials and budget experts in the health and treatment network of Falavarjan city. Research measurement tools, questionnaires and factors of management practices, weakness of performance evaluation system, weakness of cost system and inflation rate are considered as the investigated factors on deviation of approved and functional budget. Data analysis was done using Spss26 and Amos24 software. To check the normality of the data, the coefficients of skewness and kurtosis was applied and to test the hypotheses, the method of structural equations was used. The results of the research showed that there is a deviation between the functional budget and the approved budget in the health and treatment network of Falavarjan city; Also, the results of the sub-hypotheses showed that the management style, the weakness of the performance evaluation system, the weakness of the cost calculation system, and the inflation rate have an effect on the deviation of functional budgeting and the approved budget in Falavarjan health and treatment network.