نشریه حسابداری دولتی
سال هشتم شماره 1 (پیاپی 15، پاییز و زمستان 1400)

 General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.

This study has adopted the qualitative approach and the required data have been collected trough library research and field study. First, the academic literature and regulations are collected and analyzed, and then, the opinions of a focus group on the analysis are synthesized. The theme analysis method has been used to analyze the data.

After analyzing the data, 94 initial codes were identified for improving the current situation of the General Treasury Administration's financial management, 50 codes in the rules and regulations section and 44 codes in the processes section. These codes were eventually categorized into six dimensions: budget management (12 codes), public resource management (11 codes), bank account management (13 codes), cost management (14 codes), accounting management, and finance reporting (11 codes), audit management and financial supervision (17 codes).

The General Treasury Administration has a key role in improving the financial management of the government in the public sector. The  proposed framework of this research is the first tool for improving the current state and can help policy-makers in this center.

 Considering the importance of the issue of sustainable development, the purpose of this study is to analyze the fuzzy gap and identify the factors of disclosure of information related to sustainable development accounting, which was conducted in 2019.

The research method is a combination of sequential-exploratory type and its purpose is applied. Using content analysis method, the initial variables were identified, Screening of indicators was done using fuzzy Delphi technique and then fuzzy gap analysis of the status of variables in active companies according to experts.

60 indicators were identified in the form of 4 dimensions including environmental, social, economic and leadership factors. The results show that in all cases there is a significant gap between expectations and the desired situation. The results of the evaluation of importance and performance also showed that the indicators are in the “‌‌weakness area”‌‌ and have high importance and low performance.

The results of this study indicate that by disclosing information indicators related to sustainable development accounting, managers and policy makers of corporate affairs can formulate policies and guidelines in the field of sustainable development accounting and disclose them as much as possible in financial statements, provide more transparent information to stakeholders. were eventually causes performance to be stable in the long run.

 According to the users of financial reporting of financial statements in the public sector and their information needs, the present study has examined the generalizability of the three main parts of the cash flow statement in the private sector to the reporting units of the public sector.

The statistical population of this study was financial controllers of executive agencies and their deputies and university professors who were selected by regular sampling of the relevant sample. Data were collected through a library study and field surveys, through a questionnaire in the form of 17 questions (items), data related to the three research hypotheses and the research hypotheses were tested using statistical tests.

The results show that from the respondents' point of view, the three main categories (operational sector, investment and financing) of the private sector cash flow statement can also be used and generalized for public sector reporting units.

According to the results, the main classes of cash flow statements according to national standards can be generalized to public sector reporting units, which can be used by the competent authorities in developing the relevant standard in the public sector.

 Today, management accounting techniques provide the valuable information needed by managers of organizations and are expected to be effective on management control systems. The main purpose of this study is to provide a model that can explain the impact of different management accounting techniques on the performance of management control systems of companies.

The statistical population of this study is all companies active in the Tehran Stock Exchange whose major shareholders are the government or are affiliated with the government in 2019 and the statistical sample is 140 companies. The research measurement tool was a questionnaire. Correlation analysis and causality analysis (path analysis) have been used to test the research hypotheses.

Findings showed that the use of management accounting techniques by companies has significant differences and that different management accounting techniques do not have the same effect on the performance of management control systems.

According to this research, with the improvement of management accounting techniques, the efficiency of management control systems will also be improved. Also, the techniques available in the resource reduction category have the most direct impact on the efficiency of the management control system, and the other techniques are sources of      information, planning, management control, and value creation, respectively.

 The audit quality of the Auditors of the Supreme Audit Court is of particular importance and its enhancement will improve the performance of the government. Recourse to non-professional affairs is one of the most common ways to deal with time budget pressure in auditing. These behaviors and trends that are the result of time budget pressure directly or indirectly affect the quality of audit work. Auditors use different methods to improve their performance under time budget pressure. The present study describes a bias in performance motivation that auditors use to improve their performance.

This research is a survey type and the research tool is a questionnaire. The tested sample includes 380 auditors of the Court of Audit who with different experiences evaluated the effectiveness of the client's internal control system as one of the auditing steps under high and low time budget pressure.

The results showed that increasing the time pressure on auditors for using the motivation assessment leads to an increase in performance, and an auditor's experience also has a direct relation with this trend. The results show that less experienced auditors, under high time budget pressure, have reported negative  information about controls as less relevant.

The results highlight the importance of employing experienced auditors under high time budget pressures to reduce the effects of using performance motivation assessments.

The purpose of this study is to identify and evaluate the effective drivers in the socio-cultural field of the country's tax system.

The present study is based on data type, Hybrid; by purpose, Practical and from the perspective of data collection, it is a descriptive- survey research. The drivers of the country's tax system in the socio-cultural field were identified using the methods of the panel of experts, open questionnaire, interview and fuzzy triangular Delphi.

The following drivers were identified as effective drivers in the socio-cultural sphere of the country's tax system: 1. People's faith and belief in paying taxes, 2. Attention to justice and fairness, 3. People's use of reciprocal services, 4. Fundamental change in the framework Sovereignty, 5. Indicators of governance, and  6. Determining the effects of paying taxes in the society were identified. Which according to the type of distribution in the center of coordinates, indicates the instability and non-inferiority of the system under study.

It is necessary to establish a  futures research center in the country's tax affairs organization in general and to pay attention to the governance indicators, taxpayers' tax citizenship rights, and the government's support for the general tax-free tax.

Examining and scrutinizing the exams of the previous periods leads to gaining proper knowledge of the topics, number and combination of questions from different topics, their frequency and repetition. The present study examines, classifies and analyzes the four main sections of the exam during the years 2002 to 2019.

In this research, content analysis method has been used to examine the topics and subjects raised in the exam.

The results show that the most important issues in question in the accounting sector are standards 18, 2, 11, 16 and 20; In the auditing department, sections 599-500, 299-200, 399-300 and 799-700; standards 315, 530, 520, 705, 200, 240 and 600; In the section on tax law, the law on direct taxes (exemptions, eligible costs, depreciation and income tax for legal entities); VAT Law (Exemptions, Duties and Duties of Taxpayers); In the section of other laws, commercial law (board of directors, general assemblies and changes in the company's capital); and the general accounting law of the country (miscellaneous regulations, government property, expenses and other payments).

In order to increase the effectiveness of the exam and its standardization, the exam should be updated using the content analyzes performed in this research and the identified  improvement opportunities.

Studies on strategic development goals in the last half century indicate that social responsibility and commitment have been the basis for judging the performance of governments. Therefore, in the present study, the effect of social responsibility on the relationship between investment and performance in state-owned Enterprises was investigated.

In this research, 125 companies from the listed companies in the stock exchange including 31 public companies were selected as the research sample and the effect of social responsibility on the relationship between the mentioned variables during the period 2013-2019 was tested. To test the hypotheses, regression analysis by panel data method has been used.

The results show that in  general, social responsibility has a moderating effect on the relationship between investment and corporate performance. However, this effect is less common in state-owned enterprises due to lower levels of agency problems.

Considering that the negative effect of social responsibilities on performance in state-owned enterprises is less, the government can achieve social development goals by investing in this sector.

The aim of this study was to develop a framework for identifying the challenges of virtual currencies in the marketing of the Iranian banking industry.

In the qualitative stage, the foundation data theory was used. Qualitative stage sampling started with the available method and then continued with the snowball method. Data saturation was also obtained in 16 interviews. A total of 10 categories and 82 concepts were identified. In the quantitative stage, the first and second confirmatory factor analysis methods based on SPSS software and structural equation modeling were used.

The results showed that the findings of the quality department have been fully confirmed by users. In addition, the results showed that causal conditions have a positive and significant effect on the main category. The main category has a positive and significant effect on strategies. Strategies have a positive and significant effect on outcomes. The interventionist conditions have a positive and significant effect on the consequences and finally the bed conditions have a positive and significant effect on the consequences.

 Based on the results obtained using the data-based approach in this study, causal conditions have been identified as one of the important dimensions of digital currencies. The causal conditions identified in this study are a combination of three categories of technological, economic, and regulatory factors, and in particular, regulatory factors are of great importance in terms of application.

 In this research, the factors affecting the adjustment of the diagnostic tax of legal entities in the tax litigation system have been studied through the legal-oriented artificial intelligence approach in order to reduce the tax dispute and timely collection of taxes.

The research data has been collected through the databases of the Tax Affairs Organization and referring to the taxpayers' tax files. The statistical population of the study  includes those Legal entities of South Khorasan that have submitted their performance tax returns and their taxes have been finalized in the tax  dispute resolution authorities. Screening method was used to select the sample and 162 companies were selected as the final sample by applying the mentioned conditions.

Tax disputes, due to “non-compliance with the rules of writing of legal offices”‌‌, “‌‌lack of evidence of reported expenses”‌‌ and “‌‌inconsistency of accounting standards with tax laws”‌‌, respectively, more than other factors, cause the correction of diagnostic tax.

 Utilizing the results of this research provides the basis for reducing the disputes in the tax litigation system and ultimately the correct identification and timely collection of tax revenues.

The purpose of this study is to present a model of factors affecting financial transparency in municipalities and public non-governmental organizations.

In this regard, content texts and previous researches were reviewed by content analysis method and the components affecting transparency were extracted. Then, using the Delphi approach and the opinion of experts, the mentioned criteria were monitored.

The results showed that by using the social, organizational, economic and political dimensions along with its components and characteristics, a suitable model of financial reporting transparency can be presented and also strengthen each dimension and each factor. It can make financial reporting more transparent in    municipalities and public organizations.

Creating financial transparency in public non-governmental organizations such as municipalities should be done in a radical, legal and cultural way. This research is one of the rarest researches in the field of financial transparency and is the first research in this field for the general public in presenting a financial transparency model that has contributed to the richness of the research literature.

Performance audit reports play an important role in fulfilling the responsibility of accountability and transparency in the public sector and facilitate the achievement of goals by providing guidelines for improving performance and methods.

To answer the research question as to whether there is a significant difference between the information expected to be presented in performance audit reports (desired level) and the information provided in performance audit reports in the public sector (current situation), A survey plan was developed and the necessary analyzes were performed based on 65 questionnaires that were completed by experts in the field of performance auditing.

The results indicated that there is a significant difference between the current and desirable situation in performance audit reports and respondents believe that presenting information on three key elements and sustainable development and systems and controls in reports will contribute to improve public sector accountability.

 The nature of the public sector require that performance audit reports include concepts beyond the three key elements and it is expected that with the improvement of performance audit reports, the position of performance auditing and accountability in the public sector will be   improved. This research helps to develop performance audit literature and better understand the content of reports.