نشریه حسابداری دولتی
سال هشتم شماره 2 (پیاپی 16، بهار و تابستان 1401)

 The main purpose of the research is to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities using the content analysis approach and provide a favorable structural model.

The statistical population is experts and the number of samples is determined through the snowball method. Field method using library studies and interviews is used to collect data in order to identify indicators. Data is analysed through the theme analysis method. MAXQDA software is used for qualitative content analysis.

Finally, 17 criteria are determined: identifying strategic uncertainty and developing operational plans, face-to-face meetings between senior and operational managers, valuate managers' interactions, producer of information that forms important goals, track progress towards goals and monitor results, planning in line with strategic goals, performance review and consequenses assessment, Management Based Activity (MBA).

 According to the proposed model, the criteria for identifying strategic uncertainty, time and cost management and communication management are the main criteria of the interactive and diagnostic approaches model in using management control systems in order to accept the new management accounting activities. Considering the goal of modern public management in transforming public sector organizations into organizations with more customer focus and more quality focus, this research is done to identify the indicators of interactive and diagnostic approaches in the use of management control systems in order to accept the new management accounting activities.

 Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with a real time reporting approach in Iran public sector.

This study has adopted the qualitative approach. After obtaining the opinion of experts 20 semi-structured interviews during the years 2020-2021.

After analyzing the data, 133 initial codes for timely performance-based budgeting were identified, 38 codes in the main categories of causal conditions, 35 codes in the context, 15 codes in the interventionist section, 4 central phenomenon codes, 21 codes in Strategies and 20 codes in consequences. The codes were finally categorized into 25 subcategories: organizational architecture and corporate governance (10 codes), team and organizational structure and process orientation (13 codes), information and technology infrastructure and technical and communication problems, and program and budget organization (15 Code), legal requirements and accounting and auditing system (7 codes), management policies and attitudes of managers and performance appraisal indicators (18 codes), management of government balance sheets and cost (10 codes), human resources, shared perception and monitoring and collection Information (15 codes), business intelligence (13 codes), efficiency, effectiveness and economic efficiency, systemic attitude and accountability (12 codes), national, economic effects (12 codes) and productivity (8 codes).

Considering the problem of several years of establishing performance budget in the country, using the framework of this research will accelerate the implementation of performance-based budgeting with a new approach and the proposed model of this research can improve the current situation.

The purpose of this study is to provide a comprehensive model for Accountability in accounting from an Islamic perspective with a focus on Structuration Theory from the field of social theories.

The present study is quantitative in terms of implementation method. In a quantitative way, the correlation method based on confirmatory factor analysis and structural equation modeling was used. The statistical population of the study includes public sector accountants and auditors and members of the Society of Certified Public Accountants who were selected by available sampling method of 250 people. The research tool is a questionnaire extracted from the research literature.

Analysis of data in a quantitative part in the form of structural equation model showed that the effects of 6 areas including accountability approach, accountability levels, accountability dimensions, accountability elements, accountability principles, accountability strengthening on accountability of the accounting system were significant.

Islamic model with focus on agency in the theory of construction and emphasis on moral values in the formation of social systems, the language of accountability in the accounting system evolves and dynamics.

 In the present study, the digital marketing model that has been extracted using the grounded theory has been using analysis fuzzy analysis technique and Delphi method.

 The statistical population of the study includes expert personnel of the Tose’e Ta’avon Bank throughout the country that the information related to the questionnaire was eamined with 119 indexes from the perspective of 27 experts. The Delphi technique is performed in three rounds and using a set of triangualar fuzzy numbers, fuzzy Delphi analysis with the Kendall coefficient calculations stage and reaching the number 0.758 and achieving consensus between the experts’ view is stopped.Then the indicators are identified and evaluated for final analysis.

 The data analysis results show that the digital marketing model presented from the grounded theory of the foundation for the Tose’e Ta’avon Bank is fully established and the small output of the model evaluation coefficients also confirms the model results.

 The present study is the first studythat is based on examining the digital indigenous pattern in the banking industry with grounded theory approach. Quantitative Analysis of the model using a questionnaire that is the product of open, axial and selective coding has neen done with using Delphi technique and fuzzy analysis in the Tose’e Ta’avon Bank, which can be extended to other public and private banks with special conditions and restrictions. Findings and final achievement of the present study is a relatively comprehensive and complete model based on the requirements and characteristics of Iranian banks and is more comperehensive than others models provided by experts, considering that they have been developed for non-financial societies in terms of dimensions, components and will be more appropriate.

 Gender can be considered as one of the variables influencing people's judgment and decision making. Therefore, the purpose of this study is to investigate the role of gender moderation on the relationship between moods and internal auditors' decisions about internal whistle-blowing.

In the present research, 250 questionnaires were randomly distributed among internal auditors in state-owned banks. 219 questionnaires were used for analysis. The tools used in this study include the moods Questionnaire and the whistle-blowing Questionnaire. Also, the structural equation model and the Standardized root mean square residual (SRMR) have been used to evaluate the relationship between the variables of this study.

results show that both positive and negative aspects of internal auditor’s moods have a significant and positive effect on their judgment and decision making to whistle-blowing. Evidence also shows that the gender of the internal auditor is an important variable in whistle-blowing within the organization and can increase the effectiveness of the relationship between moods and whistle-blowing.

 Thus, based on the findings of this study, policy makers and regulatory bodies of the internal audit profession should provide the necessary mechanisms to support the whistle-blowing and reporting the fraud by internal auditors and pay special attention to the whistle-blowing issue.

  Relational capital is one of the intangible assets that is defined as the role of the customer in the current and future income of the organization. Therefore, it is important to identify the factors affecting Relational capital.

The present study is applied according to its purpose and descriptive-causal based on the method.

In this research, first the factors affecting the banks' Relational capital were determined performed using the fuzzy Delphi method. Then a questionnaire related to DEMITEL was developed and provided to the experts in order to explain and evaluate the cause-and-effect relationships between the factors affecting the banks' Relational capital.

According to the fuzzy technique, the most important factor in the Relational capital of banks was the dispersion of ATMs, which shows the direct relationship of people with the bank at the community level. Also, according to DEMITEL analysis, finance and customer orientation were the most influential factors and customer orientation and absentee services were the most influential factors.

 The subject of this study is the relationship between individual emotions and the management of public financial resources and its purpose is to investigate the effect of positive and negative individual emotions on the decision of financial managers of a governmental university in the optimal use of public financial resources.

In this study, preliminary data were collected through a researcher-made questionnaire for managers' willingness to manage public financial resources (based on the Beleski et al. Questionnaire), and the Panas Emotions Questionnaire. 70 questionnaires were used for analysis. Also, multivariate regression and descriptive and non-parametric statistics have been used to analyze the results. In inferential analysis, Kolmogorov-Smirnov test and regression test have been performed to test the hypotheses.

The results show that both positive and negative aspects of financial managers' personal emotions have a significant impact on their decisions in the efficient and inefficient management of public financial resources. Evidence also suggests that education and work experience have a direct and significant impact on the efficient management of public financial resources and a significant and inverse impact on the inefficient management of public financial resources.

Based on the findings of this study, the financial managers of public universities should, as an adaptation, select and implement appropriate strategies in the process of spending steps in order to prevent any waste of public financial resources.

Activities such as auditing require judgment that is more influenced by individual values ​​and characteristics. In this regard, the purpose of this study is to investigate the effect of gender on the relationship between stress and audit quality.

The final sample used for this study included390 questionnaires (332 males, 58 females) collected from members of the Society of Certified Public Accountants. At the descriptive level of data analysis, mean and standard deviation statistics wereanalysis of the data, from the inferential tests of Kolmograph-Smirnov correction in order to check the all-distribution of the two communities or to check the fit of the distribution; Spearman test was analyzed using SPSS25 software to examine the correlation between audit variables and stress in two groups of men and women, as well as linear regression to examine the effect of gender on the relationship between stress and audit quality.

The results of data analysis showed that stress has a decreasing role on audit quality. The results also showed that while there is a significant difference between job stress and audit quality of male and female auditors, the gender adjusting variable also plays a decreasing role on the relationship between job stress and audit quality. In addition, it was found that the negative impact of job stress on women on audit quality is greater than men.

 The results of this study can help identify individual factors affecting the judgment and interpretation of auditors and in addition to developing behavioral accounting literature to explain ways to increase the quality and judgment of the decision.

 Financial accelerators and their performance have always been one of the most important issues in organizations and companies.

This mixed research (qualitative-quantitative) was conducted with the aim of providing a hierarchical model for measuring the performance of financial accelerators for Iranian state-owned banks. 21 categories of the desired model were extracted in the qualitative part using interviews with 19 experts, and in the quantitative part, the relationship between the categories was determined to achieve the model by relying on interpretive structural modeling (ISM).

were a five-level model that the most influential categories of this model were in the fifth level of company boom and bust and asymmetric information and the categories of market constraints, financial cost situation,financing echanism, financial performance forecast, short-term interest rate, friction Finance, net worth changes, insurance costs and credit channels in the first level of this model were the most influential variables of this model, other categories are also of the interface type.

Governmental banks play an important role in the country's economy. Given the structure of state-owned banks in Iran, this research model can help improve the performance of these banks through financial accelerators.

The crisis of deficit financing of long-term liabilities in the Social Security has been one of the most important issues facing the organization in recent years. The present study deals with the effect of parametric corrections in financing long-term commitments with the aim of introducing the optimal model of parametric corrections.

In order to achieve the objectives of the research by changing the three main parameters including: premium rate, retirement age and premium payment history, their impact on the resources of the Social Security over a period of 70 years according to actuarial and related computing software ( ILO – PENS and PRAST) estimated. The research data were also analyzed based on statistical calculations and SPSS software. Finally, the findings of both methods are compared.

A- According to the obtained results, in case of applying any of the above reforms, the end point in the resources of the will be postponed until 2035, 2036 and 2038, respectively, and the necessary resources will be provided to pay the long-term obligations. B- The priority of each parametric correction is introduced and managers can make decisions based.C- The results of the findings of both methods are compared.

 By carrying out parametric reforms, the Social Security, in the short term, while resolving the current financing crisis, providing the necessary resources to meet long-term commitments, also has ample opportunity to plan structural and long-term reforms.,

Ethical decision-making is a concept that is evident in organizational desirability and related goals. Consequently, this study examines it in line with the accounting and auditing profession, and this study aims to investigate the factors affecting ethical decision-making in the accounting and auditing profession according to domestic and foreign research.

This research is a meta-analysis, and the statistical population of the present study includes all articles relevant to the subject of ethical decision-making in the accounting profession in Iranian and foreign scientific research journals specified by particular criteria. The articles in its final review included 19 reviewed articles in this field. Data were analyzed using comprehensive version meta-analysis software (CMA2).

Regarding the study of factors affecting ethical decision making in the accounting and auditing profession, 18 variables of individual structure, social conditions, economic conditions, working conditions, age, formal membership, gender, organizational culture, experience, identity, work skills, ethical ideal, relativism, moral leadership, rules and regulations, work characteristics, education and personality traits are significant.

 All factors had a medium and high effect size, and in this regard, all categories affect ethical decision-making in the accounting and auditing profession. Among the studied factors, ethical ideals with the most significant effect size (0.71), organizational culture (0.69), and rules and regulations (0.68) are the most important influencing factors in terms of the highest coefficients of effect (more than 0.5)., and the effect of all categories was confirmed. By identifying different indicators and effective, ethical decision-making, this research can be a good way for the appropriate decision-making approach of accountants and auditors.

 The purpose of this study is to investigate the status of Iranian approved laws in the field of finance in terms of three characteristics; Transparency (no ambiguity), stability (no frequent correction) and non-dispersion.

This study is applied, descriptive, and qualitative. The statistical population of the study includes all approved laws in the field of finance, from the formation time of the first parliament until the end of the tenth parliament.

According to the statistical analysis and data, and conforming to the previous researches, Iranian approved laws in financial field are not appropriate in terms of transparency, stability and non-dispersion.

 The results of this study show that ten percent of all approved laws is in the field of finance, in the form of interpretive laws (in order to remove the ambiguity in the laws). Forty-five percent of laws is in the form of amending laws (which confirms the instability of financial laws. Two percent is in the form of extension of the experimental rules. And only Forty-three percent is in the form of the new rules. These ratios confirm the necessity of carrying out fundamental corrective actions in the legislative system including: strengthening the process of drafting the law, observing and paying special attention to drafting, revising the existing laws, and changing the legislative system to "bill-based").