نشریه توسعه سازمانی پلیس
سال نوزدهم شماره 4 (پیاپی 83، زمستان 1401)

Accrual accounting started to be used in government organizations from 2014. Accrual accounting plays an important role in decision-making and organizational effectiveness. Also, accrual accounting plays an important role in the transparency of the total price of services provided by universities of medical sciences. Therefore, the purpose of this research is to evaluate the ability of accrual accounting on the optimal decision-making power of managers and the organizational effectiveness of the Ministry of Health in determining the total price of medical treatment and education services. The current research is applied in terms of purpose and descriptive-survey in terms of data collection, and its statistical population consists of auditors, financial managers, accountants and university faculty members who work in the public sector. The research sample is 118 people based on Cochran's method and using Morgan's table, and the time period of the research is 2018. In this research, a researcher-made questionnaire was used, whose validity and reliability were confirmed by obtaining the opinions of various professors and experts. In order to test the research hypotheses, inferential statistics using the hypothesis testing method such as the correlation coefficient test, the equality of two population means (T-TEST) and the multiple population mean comparison test (ANOVA) as well as the Kolmogorov-Smirnov test were used for the normality of the data. The results of the research show that the use of accrual accounting has a significant relationship with managers' optimal decision-making, organizational effectiveness, and cost reduction and improvement of activities. Therefore, the implementation of accrual accounting makes managers make optimal decisions in performance-based budgeting and rationally calculate the cost of services and activities. Also, the ranking of the research components was done based on the Friedman test, the first rank is: reducing costs and improving activities, the second rank is: optimal decision-making by managers, and the third rank is: organizational effectiveness.

In today's competitive world, moving on the path of organizational excellence and getting to know the world's models in the field of excellence is an inevitable necessity and one of the prerequisites for sustainable success; Therefore, more attention should be paid to the study and use of organizational excellence models. Therefore, the main goal of the current research is to present a model of organizational excellence with the Mixed method based on the Qur'an, which has been investigated using a Mixed method with a sequential exploratory approach. In this research, two methods " Grounded Theory and Fuzzy Delphi" have been used, respectively. The tools used in the first part are semi-structured interviews and the unit of analysis in this part are codes or statements. 16 experts were used to extract the codes. The main tool used in the second part is the questionnaire. According to the findings of the research, in the first part - the foundation grounded theory method - 58 components were extracted and categorized into six categories. In the second part; By conducting 4 stages of survey among the extracted components, 22 Islamic components affecting organizational excellence were selected by the expert group. According to the results and analyzes carried out, it can be concluded that in a transcendental organization with an Islamic approach, people must have faith and belief in the principles of religion and Islamic values and fulfill their roles and duties before God. In this type of organization, which has an Islamic approach, it is necessary to pay attention to organizational stakeholders such as managers, employees, shareholders, customers, suppliers, competitors, government, financial institutions, unions, media, society, etc., and be loyal in communication with them. Justice and fairness, non-corruption and oppression, kindness, trustworthiness, non-treason, etc. should be at the forefront of affairs so that an atmosphere based on trust emerges and the ground for organizational excellence is provided.

Today, the preventive approach to the occurrence of crime in the civil and environmental dimensions has found a special place, and the existence of appropriate strategies for the implementation of preventive programs has become very important. The police are always known as the guardian of crime prevention and is responsible for protecting citizens, public places and public awareness. By increasing its ability to reduce criminal opportunities, the police organization provides the basis for establishing and sustaining public order as much as possible. The current research was conducted to provide crime prevention strategies, with a focus on developing the capacity of the police organization.

The purpose of this research is to find a coherent and purposeful conceptual structure, and it is also qualitative in terms of the method of data collection and the type of analysis. The participants in the research included experts and experts in the field of crime prevention, including 14 people who were selected by the chain referral method. To collect data, a semi-structured (in-depth) interview with the Delphi method was used in two stages.

In the analysis of the text of the interviews, 3 main categories including state, criminal and social prevention were identified and 39 propositions were extracted accordingly. Based on these propositions, the impact of internal and external factors on police crime prevention was identified through the SWOT matrix and it was found that today the police are in a competitive situation in this area, and subsequently, 11 strategies were formulated to empower the police organization in the prevention issue. It was prioritized.

The most important result of this research is the extraction of measures in the form of 11 strategies, the use of which can lead to the development of the police organization and the reduction of the crime rate through police prevention.

In the field of auditing professional ethics, we always face the challenge of whether there is a clear basis for auditing professional culture?
Creating the hegemony of professional ethics culture can help us in predicting and correcting a wide range of behavioral functions in the field of auditing and auditors.
In terms of data type, the methodology of this research is hybrid, that is, it is based on the inductive-comparative approach. In the qualitative part, in order to conduct meta-composite and Delphi analyzes in order to prepare a scoring checklist, 16 accounting and financial management specialists at the university level were selected and used based on purposeful sampling.In the quantitative part, 20 certified accountants and auditors were used to analyze the comprehensive interpretive and structured model. In the first stage of analysis, similar researches were screened based on meta-composite analysis, so that based on the critical evaluation analysis, among the selected researches, the main components and research propositions should be selected in the form of 7 options. Scored checklists. In order to achieve theoretical adequacy, Delphi analysis was used and it was found that 3 statement was removed from a total of 10 propositions and a total of 7 propositions were included in the form of a component of cultural and social factors to present the hegemonic model of professional ethics culture in auditing will enter the structural interpretive analysis (ISM) phase.
The results of this research showed that the most influential proposition of social and cultural causes is the proposition of strengthening the values ​​and symbols of audit culture in the company.

This article examines the effect of organizational culture in the form of competitive values framework on managerial effectiveness in police electronic service offices (Police +10) to increase employee engagement and retention . This study is from "social exchange theory" It is used as a theoretical lens to clarify phenomena.

The methodology of this research is applied from the point of view of practical benefit and descriptive from the objective aspect, and in terms of the direction of alignment and compatibility between variables, regression analysis has been used. Also, the way to collect information is in the field using a questionnaire, the statistical population includes all managers, experts and employees of police electronic service offices (Police 10+) in Gilan province, the probability sampling method is 392 people.

positive results were obtained for all hypothetical links (direct and indirect relationships). The findings of this study have useful insights on the positive and meaningful impact of organizational culture on management effectiveness. The values of correlation coefficient range from the lowest value of r = 0.187 between market culture and management communication to the highest value, of. r = 0.734 between management communication and employee retention.

This study provides insights into the cultural differences and nuances of how organizational culture affects the managerial effectiveness of leaders in public E-services organizations. And it states that understanding and improving the organizational culture can lead to the creation of a suitable interpersonal atmosphere that helps to improve managerial effectiveness, the result of this relationship will have a direct impact on the sense of belonging and retention of employees in the organization. Therefore, if leaders focus on organizational culture, they will succeed in creating a productive engagement and retention work environment for their employees.

This is an original work based on primary data to fill the research gap related to the formation of the prevailing organizational culture in law enforcement e-services offices. It also enriches the understanding about the alignment of cultural dimensions to achieve employee engagement and retention through management Keywords: organizational culture, employee belonging, social exchange theory, employee retention, managerial effectiveness 

Faraja has always paid special attention to the issue of transformation and excellence and the implementation of Makna plan in police stations, which is considered as one of the important factors in gaining people's satisfaction with Faraja. The current research was also carried out with the aim of identifying the consequences of the implementation of the Makna project with an emphasis on the environmental dimension in the police stations of Shahrood city.

The current research is applied in terms of purpose and mixed in terms of the nature of the data, and it has been conducted in two parts, qualitative and quantitative, in the qualitative part, an exploratory approach, and in the quantitative part, the approach is descriptive, analytical and survey-type, the statistical population in the qualitative part, experts And the organizational experts on the subject of Makna and the most people who refer to the police station, and in a small part, are the employees of police stations in Shahrood city. The sampling method in the qualitative part is a purposeful judgmental sampling and in the quantitative part it is a whole number with a number of 60 people. The data were analyzed in the qualitative part by content analysis and in the quantitative part by using statistical tests.

The findings in the qualitative section have been classified in two main axes of individual consequences and organizational consequences of identification. Individual consequences include individual factors and management of organizational resources, and organizational consequences include social capital and social dignity, in individual factors, improving the morale of employees, in human resources management, increasing spiritual and outward discipline, in social capital, improving the social dignity of the police, and in organizational dignity, providing better service to Citizens have the highest percentage and frequency.

The results show that the implementation of the Makna plan has had positive effects in gaining people's satisfaction and these components explain 61.40% of the changes in client satisfaction. Among the components, the organizational dignity component with a coefficient of 866/.