نشریه حسابداری دولتی
سال هفتم شماره 1 (پیاپی 13، پاییز و زمستان 1399)

Subject and Purpose of the Article:

 The aim of this study was to design a tax evasion model based on income tax (grounded theory approach) and the aim of this study was to model the phenomenon of tax evasion based on income tax.

The research method used is grounded theory and through in-depth interviews with experts in this field. This study was saturated with 12 snowball interviews.

Based on the results obtained from interviews, the main causes of income tax evasion are: lack of tax culture in  society, lack of transparency of financial information, inefficiency of the tax system, complexity of laws and... According to the interviews, with the onset of tax evasion for the above reasons, the most important necessary  contexts are: lack of proper business environment, lack of strong regulatory and executive system on companies, lack of strong management system and lack of public trust in society. Also, according to experts, the most important strategies to prevent tax evasion are: creating a comprehensive database for companies, creating a tax culture, reforming tax laws and reducing the scope of tax exemptions. Also, the most important consequences of tax evasion are: unfair distribution of income and wealth in society, reduced level of economic transparency and reduced government revenues and the level of public welfare.

Conclusion Originality and its Contribution to the Knowledge:

 In order to design a tax evasion model based on income tax, a conceptual model was developed and designed, and also in Iran, it is the first research that presents a model for income tax evasion based on income tax.

Subject and Purpose of the Article: 

This research studied external accountability gap of tax affairs organization from the viewpoint of academic    society, great taxpayers and the government through applying Servqula model.

Statistical society includes faculty members, CFOs and governmental experts which 156 samples of these three stakeholders were selected by sampling method and questionnaire distributed among them. Dependent t-test for paired samples and one way-analysis of variance test were utilized to test the hypotheses.

Results show that there is a deeper gap in external and ethical accountability of National Tax organization from faculty   members and CFOs' viewpoints. Besides, there is a deeper gap in financial, performance, democratic and political accountability from faculty members viewpoints in compare with two other strata.

Thus, tax affairs organization must fill the external gap toward academic society and major taxpayers and on the other hand does its best to improve accountability condition of the Organization.

Subject and Purpose  of the Article: 

The purpose of this study is to Representing an Appraisal Pattern for the dimensions of ethics on the process of financial corruption reporting of Public Sector Accountants and Auditors based on a combined approach.

In the qualitative part, the phenomenological method based on the Colizzi model was used and in the quantitative part, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of this article was 19   people in the qualitative part based on purposive sampling and 380 people in the quantitative part by non-purposive sampling method. The research tool in the qualitative part was an in-depth unstructured interview and in the quantitative part, the questionnaire was extracted from qualitative components.

Data analysis in the qualitative section identified individual, behavioral and structural factors that were ethical and the results of the quantitative section in the form of structural   equation model showed that the effects of individual, behavioral and structural factors on the process of financial corruption reporting were significant.

Conclusion Originality and its Contribution to the Knowledge:

 Considering ethical issues as an important and influential factor in people's willingness to financial corruption reporting.

Subject and Purpose of the Article: 

The purpose of this study is to identify and prioritize internal and external factors affecting the audit Quality of the Court of Audit based on a combination of SWOT-ANP-DEMATEL techniques.

The method of this research is based on the applied purpose and the nature of a descriptive research. The study population consisted of 16 experts of the Court of Accounts and sample during the years 2017 to 2018 and the  sampling method is purposeful. A interview and questionnaire was used to collect research data and DEMATEL and ANP techniques were used to weight and prioritize SWOT indicators.

The results show that according to the output of Super Decision software, the criterion of weakness has the highest priority among the main criteria and the index of rapid change, lack of transparency and non-reform of laws and regulations of the country has the highest priority among all existing sub-criteria.

Conclusion, Originality and its Contribution to the Knowledge:

 Conclusion that the most important factors affecting the audit Quality of the Court of Audit are paying attention to weaknesses, reforming, clarifying and rationalizing supervisory laws and procedures along with the use of new technologies and efficient manpower and establishing an appropriate payment and  appreciation system.

The advancement of technology has accelerated the economy, and increasing competition from companies has limited profitability and increased the likelihood of bankruptcy. The purpose of this study is to develop a model for predicting bankruptcy of state-owned companies in which non-factors Use macroeconomic, managerial, and political finance.

This research is of applied type. The statistical sample of the study includes 75 bankrupt and non-bankrupt government companies in the period 2019-2010.By exploratory factor analysis, 44 variables that had impact on bankruptcy were selected and by confirmatory factor analysis, a questionnaire was sent to the experts.

By reviewing the questionnaires and regression analysis of the variables, the best output with 8 variables was selected as the research model.

 Conclusion, originality and its Contribution to the knowledge:

 The research model, which relies on financial, economic, managerial and political variables, identified 92.4% of bankrupt state-owned companies and 86% of non-bankrupt state-owned companies.

The subject of this study is to recognizing the content features of articles published in the bi-monthly journal of public accounting affiliated to Payame Noor University from the beginning to the end of 1398. The purpose of this research includes the number of articles,  gender, academic rank, degree, individual and group participation, the most productive authors, thematic trends of articles, type of research method and    percentage of use of Persian and English sources.

The research method is content analysis and data were extracted using inverse   questionnaire and counting method and has analyzed the statistical population 83 articles published in 11 issues of the bi-monthly scientific journal of public accounting from the beginning to the end of 1398 by descriptive statistics.

The percentage of articles  produced in autumn and winter is more than spring and summer. Men participate significantly more than women. Assistant professors have the most          participation in the production of articles. Researchers with PhD degree have had the most participation. There is a greater tendency for group participation in the production of articles. 3 authors with 4 articles are the most productive authors. The highest percentage of thematic categories is accrual accounting. The authors used the qualitative method and english sources more.

Conclusion, Originality and its Contribution to the Knowledge: 

The process of producing and  publishing articles has maintained and the number of researchers with PhD degrees has increased and search in Persian and English sources has improved which can improve the quality of articles.

Subject and Purpose of the Article: 

With the onset of new public management, there is a major reform in the methods of universities financing across the countries of the world, These reforms vary between different economic and social conditions. In our country, a Resistance economy is an effective economic model that guarantees the country's progress under current sanctions. Accordingly, the purpose of the present study is to Investigating the methods of public universities financing with a resistance economy approach.

Through the distribution of a researcher-made questionnaire in 2018, the viewpoints of public universities financial staff in the west of the country were collected. Then by using the ANP method, three main financing methods and their sub-criteria of each of them were examined in terms of coordination with the resistance economy approach.

The use of internal resources was the first priority of universities in financing with Resistance Economics approach, and sub-criteria, renting laboratory equipment, attracting international students and using sukuk-waqf were the most  important in all three methods, respectively.

Conclusion, Originality and its Contribution to the Knowledge:

 The results of this study can be useful for public universities to planning for the optimal use of internal resources and Identify the potential ability to provide more services. It also highlights the Necessity of universities paying attention to capital and debt market capacity for innovative financing with a Resistance Economy approach.

Subject and Purpose of the Article:

 One of the most important factors in achieving comprehensible information is that one can read it correctly and process it easily while reading. This capability is referred to as readability in the theoretical foundations of the last decade. The readability of financial reports is one of the important factors influencing investors' decisions. On the other hand, conservatism in financial reporting has a historical role in the selection and application of accounting principles and practices and may affect the readability of financial reports. Therefore, this study seeks to study the relationship between conditional and unconditional working environment with financial reporting readability.

The data of 59 companies during the years 2012 to 2019 were tested by combined data analysis method.

The results of the hypothesis testing showed that conditional and unconditional conservatism have a negative and significant  relationship with financial reporting readiness which effect of conditional conservatism has been greater. Conclusion, 

Originality and its Contribution to the Knowledge:

The results of this study double the need to pay attention to the concept of conservatism and the ability to understand financial reports in the public sector.

Subject and Purpose of the Article:

 Audit quality in the public sector is a tool that auditors need to accredit and economic planners and other users need to be more confident in their reports. The purpose of this research, identify the indicators of audit quality in the public sector and design an Interpretive/Structural Model in this field.

In the qualitative part of the research, 16 accounting and financial management experts at the university level based on purposive sampling were used. In the quantitative part of the research, with the approach of comprehensive structural interpretive modeling, 28 Managers, Chief Auditors and Senior Auditors of the Court of Audit were used.

The results showed that the legal capacity development proposition required for public sector performance auditing, the most effective public sector audit quality improvement proposition and the Senate software development proposition and the use of integrated information systems were selected least effective level of  public sector audit quality proposition.

What was obtained in this study in particular is that in the form of three basic components, the model of the most effective causes of audit quality in the field of public sector has been designed that these factors in other fields and previous research have not been noticed.

Subject and Purpose of the Article: 

The purpose of this research is Typology of Psychodynamic perceptual disorder in Quality services of auditors based on Q-Varimax analysis.

Methodological basis of this research is combined, because through qualitative analysis, first research propositions or discourse expressions from similar research texts were       theoretically screened and then in the quantitative analysis section through score questionnaires of +5 to -5 in the form of analysis Q Varimax, various species that cause psychodynamic perceptual      disturbances in the quality services of auditors were examined. Based on this, it should be said that research is in the category of developmental research in terms of results and descriptive-applied research in terms of purpose.

In this study, 20 auditors of the Court of Audit who had specialized approaches to auditing, both empirically and in terms of the level of technical knowledge, participated.

In this study, 22 propositions related to the defects that cause psychodynamic perceptual disturbance were identified through theoretical screening and based on the Q analysis process in 4 types.

Conclusion, Originality and its Contribution to the Knowledge: 

These results indicate that the existence of internal and external causes can cause a person to suffer from psychodynamic perceptual disorders and under these conditions lose the quality functions of their services.

Subject and Purpose of the Article:

 the purpose of this study is to investigate the relationship  between budgetary planning and resource allocation considering the mediating role of performance management in Isfahan municipality.

The statistical population of this research includes all managers and experts in the municipality of Isfahan, which is about 110 people. The method used is a descriptive-survey method and applied and correlational type. A questionnaire was used to collect the research data. The hypothesis test was also performed using the Structural Equation Model by Partial Least Squares (PLS) and Smart-Pls2 software .

there is a positive and significant relationship between budget planning and resource allocation. There is also a positive and significant relationship between budget  planning and performance management. On the other hand, there is a positive and significant  relationship between performance management and resource allocation. Therefore, performance management has a mediating role in the relationship between budget planning and resource allocation.

Conclusion, Originality and its Contribution to the Knowledge: 

According to the authors' studies, so far no research has been done on budget planning and resource allocation and the mediating role of performance management in Iran. Therefore, this research will help fill the research gap in this field.

Subject and Purpose of the Article: 

The purpose of this study is to evaluate the ability of internal    processes of the supreme audit court to perform accountability for users.

The present study is applied in terms of purpose and descriptive-survey in terms of data collection and its statistical population consists of auditors, managers, comptrollers and faculty  members of the national universities who work in the public sector. The research sample was selected using Morgan's drawing and the research period is 2018. In this research, first a questionnaire containing questions in the field of evaluation of internal processes of the Court of Audit was prepared and provided to the 384 people selected sample of the research. To evaluate the reliability of the questionnaire from Cronbach's alpha, the normality of the data, Kolmogorov Smirnov test was used, to answer the research  questions of t-test and to rank the components, Friedman test was used.

The results show that the indicators and components of internal processes of the supreme audit court are evaluated to answer the desired users, but new methods for prevention of financial violations like monitoring and operational auditing are not evaluated by the supreme audit court.

Conclusion, Originality and its Contribution to the Knowledge:

 in this research, internal processes of the supreme audit court were evaluated to perform accountability and recommendations were presented to remove barriers to internal processes. According to the requirement of doing accrual accounting by  government agencies and conducting operational auditing, the supreme audit court should co-ordinate the internal processes, managers and employees with accrual accounting changes and consider learning and growth processes.