نشریه حسابداری و بودجه ریزی بخش عمومی
سال سوم شماره 3 (پیاپی 9، پاییز 1401)

This study examines the impact of accounting standards on the quality of financial reporting in the public sector of Khuzestan province in 2022. The statistical population includes 98 comptroller, deputy comptroller, financial managers and accounting experts in the executive organizations of Khuzestan province. The data was collected through a questionnaire and analyzed through Excel and SPSS software. The statistical methods used include the Kolmogorov-Smirnov test to check the normality of the data, the Spearman correlation coefficient to check the correlation between the variables, the population mean test, and the binomial test to check the hypotheses. The findings indicate that the qualitative characteristics of the information presented in the financial reports of the executive organizations of Khuzestan province, in terms of the way of presenting the information, are consistent with the accounting standards of the public sector.

The purpose of the current research is to conduct a systematic study and document analysis of the factors that shape tax morale. A wide range of random explanatory variables that have been identified in the literature as determinants of tax sentiment have been created with inspiration from institutional theory. In this research, a systematic review and document analysis has been done using library information available in various databases of Latin scientific articles. Finally, the statistical sample included 82 articles that analyzed the factors affecting morale and tax ethics. The findings show that the institutional theory provides a suitable theoretical basis for the discovery of tax morale. In fact, all the factors that have been identified so far as determinants of tax morale (except for social and demographic characteristics) can be classified as dependent on governing institutions (formal) or social institutions (informal). The most prominent factor is trust, which has two dimensions of positive vertical and horizontal trust related to tax morale. The result of this research is not only effective on a more accurate understanding of the influence of governance and social institutions on tax morale, but also on how governance and social institutions interact with each other and thus on tax morale. This article seeks to encourage governments to start recognizing that if the tax morale is weak, it will cause a gap between the governing and social institutions; As a result, instead of deterrence measures, it is necessary to design measures aimed at reducing this gap.

Considering the role of the budget in organizations and departments, governments tried to reform the budgeting system and finally used operational budgeting, but in practice they faced obstacles and problems to implement this budgeting system. In the first stage, this research tries to identify the existing obstacles and problems affecting operational budgeting in private hospitals of the social security organization of Tehran province. In the next step, prioritize these obstacles and problems and finally provide suggestions to reduce the obstacles of operational budgeting implementation. The data of this research has been collected using questionnaires that were distributed among the heads and managers and employees of the hospital. After that, by analyzing the data through the factor analysis test, the research hypotheses have been tested. The results of this research show that out of 3 environmental, human and organizational factors, only environmental and organizational factors have a significant effect on operational budgeting implementation problems. In other words, for the successful implementation of operational budgeting, attention should be paid to organizational and environmental factors.