نشریه حسابداری و بودجه ریزی بخش عمومی
سال چهارم شماره 2 (پیاپی 12، تابستان 1402)

Different parts of any organization, in order to be effective and efficient, need their own contingency controls. Mutual understanding of functions and implementation of management accounting techniques through the efficiency of e-government services in order to achieve the goals of the organization, is useful and creates added value. The present study has studied the mediation of e-government services efficiency by management accounting techniques on the objectives of the accounting information system. In terms of purpose-based segmentation, it has been applied and in terms of descriptive-correlational research method, it has been a survey. The statistical population of the study was the accounting staff of branches and brokerage of social security insurance in Mashhad with at least a bachelor's degree in 2021. Due to the limited number of the statistical population, all subjects were studied by census method with an estimated 140 people. Therefore, the collected questionnaires after analyzing the distorted and incomplete copies, were analyzed in 127 copies. The validity of the research instrument was calculated by face validity, content validity and confirmatory factor analysis and its reliability was calculated by Cronbach's alpha. In the inferential statistics section, the structural equation modeling method with the help of Smart PLS software has been used. The results of information analysis indicate the significance of the effect of variables on each other with different intensities; So that the problems and limitations resulting from the application of management accounting techniques on the goals of the effective accounting information system have resulted in an inverse relationship. And the role of e-government efficiency and services as a result of management accounting techniques on the objectives of the accounting information system, partial mediation has been inferred.

Usually, asset prices react sensitively to economic news. Experience has shown that the price of capital assets is affected by a wide range of unforeseen events and the effect of some of these events is greater than other events. Identifying the role of different financial shocks in terms of real purchasing power in the occurrence of business cycles is one of the attractive fields of experimental works in the field of macroeconomics. After the recent financial crisis (2007-2008), attention has been paid to the financial sector in explaining macroeconomic fluctuations. In this research, we seek to identify the role of financial sector shocks (credit supply shocks, housing price shocks and stock market shocks) along with real and monetary sector shocks (aggregate supply shocks, aggregate demand shocks, monetary and capital policy shocks). investment with regard to the real purchase option in reducing financial shocks in macroeconomic fluctuations. In order to identify the structure of different shocks, the vector autoregression model with sign restriction has been used. Two main models have been estimated using Bayesian method and seasonal data for the period of 1991:1-2023:4. The findings of this study indicate that financial shocks, especially credit supply shocks, have considerable importance in reducing financial shocks in macroeconomic fluctuations. Also, the evidence indicates that financial shocks have played a stronger role in explaining the recent recession in Iran's financial markets.

The idea that public auditors create value for the public and, through service delivery, lead to the increase of the public interest and its progress, and provide a type of public goods, has been confirmed. It is obvious that the public value pays attention to the government institutions to audit the accuracy of the financial statements and the regularity of their main processes and the partial trust in the government transactions. In UK and in many jurisdictions around the world, the scale and nature of public expenditure at local level has made the Public Sector Audit in Local Government an integral part of public sector auditing. Along with many individual main units that should be audited at the local level, the partnership and synergy between public institutions should also be considered by auditors. Considering the relationship between the central government and the local government, the realization of national goals through local institutions is clearly increasing, which is also a potential issue for local public auditors; Policy makers in central government recognize that greater devolution and local accountability is a necessary condition for tackling many of the damaging problems that continue to negatively affect British society. This has motivated regional/metropolitan mayors and is now being implemented across the political spectrum. Nevertheless, the delegation of authority has not yet been sufficiently realized and one of the reasons for this is the concern in the central government; Because it is believed that local accountability is weak and vulnerable to adequately investigate issues, therefore public sector audit in local government can provide a tool to build the basic trust needed to increase the delegation of authority to local governments.