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مدل نظارت مالی قائم مقامان ذیحساب دو شهرداری تهران | ||
| حسابداری دولتی | ||
| مقاله 4، دوره 11، شماره 2 - شماره پیاپی 22، مرداد 1404، صفحه 63-88 اصل مقاله (628.29 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2025.73279.1779 | ||
| نویسندگان | ||
| مهدی پیری سقرلو* 1؛ آرش تحریری2 | ||
| 1دکترای حسابداری، گروه حسابداری، واحد تنکابن، دانشگاه آزاد اسلامی، تنکابن، ایران | ||
| 2استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه تهران، تهران، ایران. | ||
| چکیده | ||
| موضوع و هدف مقاله: قائم مقامان ذیحساب دو شهرداری تهران در انطباق اسناد و رویدادهای مالی با قوانین و بودجه مصوب نقش به سزایی دارند. در این پژوهش به تدوین مدل نظارت مالی در شهرداری تهران پرداخته می شود. در این مسیر، تلاش شده است تا از دیدگاه شاخص های تاثیرگذار بر این موضوع، مدل فراگیر از نظارت و کنترل های مالی قائم مقامان ذیحساب دو شهرداری تهران ارائه شود. روش پژوهش: روش پژوهش حاضر کیفی با رویکرد داده بنیاد، پارادایم آن تفسیری و از لحاظ هدف اکتشافی است. روش نمونه گیری هدفمند و ابزار گردآوری داده ها، مصاحبه نیمه ساختاریافته با 12 نفر از قائم مقامان ذیحساب دو شهرداری تهران در سال های 1402و 1403 بود. یافته های پژوهش: نتایج به شکل گیری مدل پارادایمی نظارت مالی در شهرداری تهران انجامید، که در این مدل، 3 مقوله برای شرایط علّـی، 13مقولـه در زمینـه بستر، 12مقوله برای شرایط مداخله گر، 24 مقوله برای راهبرد و 14مقوله در زمینه پیامد مرتبط با پدیده اصلی پژوهش شناسایی و تبیین شد. نتیجه گیری، اصالت و افزوده آن به دانش: نظارت مالی عاملین ذیحسابی شهرداری تهران، ماهیت پیچیده ای دارد و علاوه بر ویژگی ها و عملکرد شخصی آنان، تحت تأثیر ویژگی های واحدها، ذینفعان، محیط قانونی و قوانین و مقررات پیرامون قرار می گیرد، از این جهت در راستای بررسی کامل تر موضوع، مدل سازی نظارت مالی قائم مقامان ذیحساب دو شهرداری تهران از جنبه های مختلف بررسی شده است. | ||
| کلیدواژهها | ||
| شهرداری تهران؛ ذیحساب؛ نظارت مالی | ||
| عنوان مقاله [English] | ||
| Financial Supervision Model of Tehran Municipality Comptrolleres | ||
| نویسندگان [English] | ||
| Mahdi Piri Sagharloo1؛ Arash Tahriri2 | ||
| 1Ph.D in Accounting. Department of Accounting, Tonekabon Branch, Islamic Azad University, Tonekabon, Iran. | ||
| 2Assistant Prof, Department of Accounting, University of Tehran, Tehran, Iran. | ||
| چکیده [English] | ||
| Subject and Purpose: Tehran Municipality's deputy comptrollers play a significant role in ensuring that financial documents and events comply with laws and the approved budget.This research focuses on developing a financial Supervision model for Tehran Municipality. In this way, an attempt has been made to present a comprehensive model of financial supervision and controls of deputy comptrollers municipality of Tehran from the perspective of the characteristics affecting this issue. Research Method: The current research method is qualitative with a data-based approach, its paradigm is interpretive and its purpose is exploratory. The purposive sampling method and data collection tool were semi-structured interviews with 12 deputy comptrollers of Tehran Municipality in 2023 and 2024. Research Findings: The results led to the formation of a paradigmatic model of financial supervision in Tehran Municipality, In this model, 3 categories for causal conditions, 13 categories for context, 12 categories for intervening conditions, 24 categories for strategy and 14 categories for consequences related to the main phenomenon of the research were identified and explained. Conclusion, Originality and its Contribution to the Knowledge: The financial supervision of the Tehran Municipality's comptrollers has a complex nature and, in addition to the personal characteristics and performance of its members, is influenced by the units, stakeholders, laws and regulations, Therefore, in order to more comprehensivly examine the subject, the modeling of the financial supervision of The deputy comptrollers of the Tehran municipality has been investigated from various aspects. | ||
| کلیدواژهها [English] | ||
| Comptroller, Financial supervision, Tehran Municipality | ||
| مراجع | ||
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