approach based on foundational data theory

Competence of managers is one of the important points in audit quality. The main goal of this research is to explain the dimensions of professional competence of accountants and to identify the consequences of it using the approach based on the theory of foundation data, which can be an active and continuous process, which can strengthen leadership and consequently audit quality. The current research is of the qualitative research type, therefore, an in-depth and semi-structured interview was conducted with 15 people from the partners of the accounting institutions and managers of the public accountants society of Iran, which was selected using the purposeful sampling approach and the snowball method during the year 1401. Sampling continued until the stage of theoretical saturation in the collected information. To obtain the validity and reliability of the research, some of the methods that are used to validate the model and the results of qualitative research, such as: angling (consensus/triangulation), member control (check by members) and evaluation based on 10 indicators. Strauss and Corbin acceptability was used. Then, the dimensions of auditors' professional competence in the form of causal conditions, background conditions and intervening conditions are analyzed and based on the existing strategies and according to the paradigmatic model of the process of formation of auditors' professional competence, the resulting consequences include consequences in the efficiency dimension. and the effectiveness and consequences in the behavioral dimension (responsiveness and trust) were compiled and in the quantitative part of the research, to fit the model, a questionnaire was created by the researcher, designed and distributed among the auditors, and was analyzed by the method of structural equations and using Lisrel software. It was analyzed and finally, the results of the quantitative phase confirmed the suitability of the model.

Financial supervision in the country's public sector budget is carried out in order to check the implementation and prevent deviations of the government's financial operations from the goals set in the program and to correct possible deviations, which is important and has a decisive role in the health of the country's financial system. The purpose of this research was to design a framework for intelligent financial monitoring in the accounting and reporting system of the country's public sector. According to the purpose and nature, this research was a qualitative research in terms of method, which was conducted by using the approach based on the theory of foundation data and by interviewing research experts. The statistical population was university professors in the field of accounting and senior auditors of the Ministry of Finance and the Audit Bureau. In this study, the saturation state was obtained by interviewing twelve university professors in the field of accounting and senior auditors of the Ministry of Finance and the Court of Accounts. The results showed that the main categories of the intelligent financial monitoring include resources and human capital, content factors, in-service training, use of new information and communication technologies, environmental factors, risk management. , business operating system, regulatory mechanisms and structural components, and according to the central categories, causal conditions, contextual conditions and intervening conditions, strategies have been developed and the final framework has been presented. Also, infrastructural factors, human resources and modern technologies are important elements of smart surveillance in this era.