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تدوین و ارزیابی مدل مطلوب نظام حسابداری تعهدی در بخش عمومی (مطالعه موردی: مدیران و ذیحسابان دستگاه های اجرایی) | ||
| حسابداری دولتی | ||
| مقاله 3، دوره 6، شماره 2 - شماره پیاپی 12، شهریور 1399، صفحه 47-60 اصل مقاله (7.13 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.30473/gaa.2020.54322.1403 | ||
| نویسندگان | ||
| عبدالرحمن نارویی1؛ علیرضا مومنی* 2؛ عزیز گرد3 | ||
| 1دانشجوی دکتری حسابداری، واحد زاهدان، دانشگاه آزاد اسلامی، زاهدان، ایران | ||
| 2استادیار، گروه حسابداری ،دانشگاه پیام نور، تهران، ایران. | ||
| 3استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران. | ||
| چکیده | ||
| موضوع و هدف مقاله: پژوهش حاضر درصدد تدوین و ارزیابی مدل مطلوب نظام حسابداری تعهدی در بخش عمومی (مطالعه موردی: مدیران و ذیحسابان دستگاههای اجرایی) بوده و هدف پژوهش ارائه مدل مطلوب نظام حسابداری تعهدی در بخش عمومی میباشد. روش پژوهش: پژوهش حاضر از نوع طرح متوالی اکتشافی بوده است. لذا از تحلیل مضمون و از نوع شبکه مضامین در فاز کیفی و از مطالعه پیمایشی در فاز کمی استفاده شده است. یافته های پژوهش: یافتههای فاز کیفی نشان داد که مدل نظری مطلوب شبکهای نظام حسابداری تعهدی در بخش عمومی از چهار مضمون فراگیر (شامل: الف- افزایش اعتماد نهادی نسبت به دستگاههای اجرایی، ب- بهبود فرآیند مدیریتی، ج- افزایش بهرهوری سازمانی، د- بهبود قوانین و مقررات مالی)، 9 مضمون سازمان یافته و 43 مضمون پایهای به اشباع نظری رسیده و مدل مفهومی برساخته شده است. نتیجهگیری، اصالت و افزوده آن به دانش: به منظور ارائه مدل مطلوب نظام حسابداری تعهدی در بخش عمومی، مدلی مفهومی تدوین و مورد ارزیابی قرار گرفته است، که نتایج موید اثربخشی مطلوب مدل میباشد. | ||
| کلیدواژهها | ||
| حسابداری تعهدی؛ اعتماد نهادی؛ فرایند مدیریتی؛ بهره وری سازمانی | ||
| عنوان مقاله [English] | ||
| Developing and Evaluating the Optimal Model of Accrual Accounting System in the Public Sector (Case study: Managers and Accountants of Executive Bodies) | ||
| نویسندگان [English] | ||
| Abdul Rahman Naroui1؛ Alireza Momeni2؛ Aziz GORD3 | ||
| 1PhD. student in Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran. | ||
| 2Assistant Professor, Department of Accounting, Payam Noor university Tehran, Iran. | ||
| 3Assistant Professor, Department of Accounting, Payam Noor university Tehran, Iran. | ||
| چکیده [English] | ||
| Subject and Purpose of the Article: The present research seeks to develop and evaluate the optimal model of accrual accounting system in the public sector (Case study: managers and accountants of executive bodies). The purpose of this research is to present an optimal model of accrual accounting system in the public sector. Research Method: The present research has been of sequential exploratory project type. Therefore, theme analysis and the network of themes type in the qualitative phase and survey study in the quantitative phase have been used. Research Findings: The findings of the qualitative phase showed that the network optimal theoretical model of accrual accounting system in the public sector has been saturated theoretically from 4 comprehensive themes (Including: A- Increasing institutional trust in the executive apparatus, B- Improving the management process, C- Increasing organizational productivity and D- Improving financial laws and regulations), 9 organized themes and 43 basic themes and a conceptual model has been construct. Conclusion, Originality and its Contribution to the Knowledge: In order to present the optimal model of accrual accounting system in the public sector, a conceptual model has been developed and evaluated. | ||
| کلیدواژهها [English] | ||
| Accrual Accounting, Institutional Trust, Management Process, Organizational Productivity | ||
| مراجع | ||
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