The Investigation of Factors Affecting the Identification of Public-Sector Assets by Fuzzy Topsis (Case study: Yazd Province)
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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The purpose of this study is to investigate the factors affecting the proper identification of public-sector assets in executive organizations, which has become increasingly apparent to administrators and decision makers of executive agencies, due to the presentation of the "style and timing of initial identification, dismissal and assignment of government assets”. This study was a applied and survey study. First, by investigating the research literature, related laws and interviewing experts, 13 barriers were identified and classified into three groups of human, organizational and legal barriers. The data gathering method is a researcher made questionnaire and statistical population consists of the financial controller and the property experts of the government organizations of Yazd province. To ranking alternatives (barriers to proper identification of property) has been used fuzzy concepts and numbers rather than verbal variables and TOPSIS due to its simplicity and efficiency. The results of the study showed that two legal barriers were identified as most important that are “barriers to legal registration of property (such as seizure, transfer, ownership without legal documentation, etc)” and “weakness of laws and regulations in asset valuation”.
Language:
Persian
Published:
Journal of Governmental Accounting, Volume:4 Issue: 2, 2018
Pages:
105 to 114
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