The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System

Iranian Journal of Accounting, Auditing and Finance

مقاله 5، دوره 3، شماره 2، مرداد 2019، صفحه 99-114   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.v3i2.88951

نویسندگان

Mahdi Jani¹؛ Ahmad Pifeh^{* 2}؛ Mahdi Faghani²

¹Departemant of Accounting, Chabahar Branch, Islamic Azad University, Chabahar, Iran

²Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran

چکیده

In this research, we examined the structural and environmental challenges and bottlenecks of financial supervision of the accountants of the executive organs of the country on the proper implementation of the public sector accounting system. So, we can provide suggestions to improve supervision to achieve the goals of the public sector accounting system by identifying current obstacles and challenges.
Research Method: The present research is applied in terms of purpose and descriptive and survey research to measure variables and data collection. In this research, we have used a combined approach of library or documentary methods as well as interviews, questionnaires, and data mining methods.
Results: we extracted statistical results regarding the components and barriers related to structural and environmental indicators in the form of 23 questions and a Likert scale questionnaire. Then we analyzed the data using SPSS and AMOS software. The results show the significant impact of structural and environmental barriers and challenges of accountants’ financial supervision on the proper implementation of the public sector accounting system. Using structural equation modeling, we investigated the relationship and correlation between the two structural and environmental components. The results indicate a significant relationship and a positive correlation between these two challenges.
Conclusion: The research results show that the structural and environmental barriers and challenges of accountants' financial supervision significantly affect the proper implementation of the public sector accounting system.

کلیدواژه‌ها

Financial Supervision؛ Accountants؛ Public Sector Accounting؛ Ministry of Economic and Finance Affairs

مراجع

1. Kordestani, Gholamreza; Iranshahi, Ali Akbar (2009), Investigating the Factors Affecting the Application of Accrual Accounting in the Public Sector, Journal of Auditing Knowledge, Issue 28[IN PERSIAN]

2. Arabian, Asghar (2011), Judicial Accountability in the State Accounting Court, Quarterly Audit Knowledge, 11 (4) [IN PERSIAN]

3. Hedayati Zafar Ghandi, Mohammad (2016), The Role and Function of the Court of Auditors in Implementing Financial Supervision, United Nations Research Quarterly, 2 (18) [IN PERSIAN]

4. Bahman, Akram (2015), Review of Financial Oversight Charges of the Ministry of Economic Affairs and Finance, Fifth National Conference and Third International Conference on Accounting and Management with New Approaches and Research[IN PERSIAN]

5. Mohammadian Savari, Mohsen and Taghi Pourkazemi, Ruqieh (2016), Performance Evaluation of Baldrige Organizational Excellence Model (Case Study: General Accounting Office of the Ministry of Economic Affairs and Finance), Public Accounting, Second Year, No. 4, 47-54[IN PERSIAN]

6. Rabiee Mandin Jane, Mohammad Reza and Gholizadeh Nargessi, Seyed (2017), Investigating the Impact of Empowerment by Improving the Level of Motivation on Accounting Job Performance (Case Study: Ministry of Economic Affairs and Finance), Public Accounting, Third Year, no. 2, 59-70[IN PERSIAN]

7. Akhavan Alavi, Seyyed Hassan-Rahmati, Mohammad Hussein and Ghanbari Ali Akbar (2014), Investigating the Impact of Motivational Factors (Job, Organizational, Individual) on the Quality of Financial Supervision of Accountants and Financial Managers of Executive Organizations, Journal of Organizational Culture Management, No. 34[IN PERSIAN]

8. Raudla,R & Taro,K & Agu,C & Douglas,J,W (2015). The Impact of Performance Audit on Public Sector Organizations: The Case of Estonia . Public Organiz Rev. DOI 10 .1007/s 11115- 015-0308-0.

9. Oyebisi,O.Wisdom,O. Lawrence ,I. Bibiana ,N. Dorcas, A.(2017). Impact of Public Sector Auditing in Promoting Accountability And Trasparency in Nigeria. Quest Journals Journal of Research in Business and Management Volume 5 ~ Issue 5 (2017) pp: 28-32

10. Alwardat,Y,A & Basheikh, A, M,(2017) .The Impact of Performance Audit on Public Administrations in Saudi Arabia: An Exploratory Study, International Journal of Business and Management; Vol. 12, No. 12

11. Antipova , T. , & Bourmistrov, A. (2013). Is Russian public sector accounting in the process of modernization? An analysis of accounting reforms in Russia. Financial Accountability & Management, 29(4), 442-478.

12. Jones, T. C. , & Dugdale, D. (2001). The concept of an accounting regime. Critical Perspectives on Accounting, 12(1), 35-63.

13. Christians J., Reyniers B. & C., Rolle (2013), "Impact of IPSAS on Reforming Governmental Financial Information Systems: a Comparative Study", International Review of Administrative Sciences, Vol. 76, No. 537, PP. 54.

14. Oulasvirta, L. (2014). The reluctance of a developed country to choose International Public Sector Accounting Standards of the IFAC. A critical case study. Critical Perspectives on Accounting, 25

15. McPhee, Ian (2006). “How Accrual Accounting Enhances Governance and Accountability”. CPA Australia Public Sector Finance and Management Conference, 1-11.

16. Chan , Jams L. (2008), " international public sector accounting standards: conceptual and institutional issues" , university of Illinois at chicago.

17. Karbassi Yazdi, Hossein-Kazemi, Mohammad (2012), Challenges of Establishing a Accounting-Based Reporting System (with Emphasis on Accountability) in Iranian Public Sector, Auditing Knowledge, 12 (48), 23[IN PERSIAN]

18. Amini Mehr, Akbar; Hejazi, Rezvan and Shahim Permah, Ziaeddin. (2015). "The Benefits of Accrual Accounting Basis on Reporting Transparency and Accountability in Universities Affiliated to the Ministry of Science, Research and Technology (Case Study of Kharazmi University of Tehran)". Government Accounting Quarterly, 2 (2), 55-66[IN PERSIAN]

19. Ghadirian Arani, Mohammad Hossein-Akrami, Seyyed Rahmullah, Qayyum Activist, Ali (2017), Transition from Cash to Accrual Accounting in the Public Sector: The Time Requirement, Public Accounting, 2 (6), 18-18[IN PERSIAN]

20. Kordestani, Gholamreza Rahimian, Nezamoddin; Shahrabi, Shahrokh (2016), Identifying Barriers to Transition to Accredited Accounting in the Public Sector (Based on International Public Sector Standards Board Studies), Auditing Knowledge, 16 (65), 47[IN PERSIAN]

21. Kartiko,S,W. Rossieta,S. Martani,D. Wahyuni,T.(2018) Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. BAR, Braz. Adm. Rev. vol.15 no.4 Rio de Janeiro 2018 Epub Dec 10, 2018

22. McPhee, I. (2015). “How Accrual Accounting Enhances Governance and Accountability”. CPA Australian Public Sector Finance and Management Conference. 17 August, Available at: http://www.anao.gov.au/

23. Becke, S. D.; Jagalla, T.; and P. Skærbæk (2014). “The Translation of Accrual Accounting and Budgeting and the Reconfiguration of Public Sector Accountants’ Identities Critical Perspectives on Accounting”. Available at: http://vahabonline.com/wpcontent/

24. Bruns, H. J. (2014). “HR Development in Local Government: How and Why does HR Strategy Matter in Organizational Change and Development?”. Business Research, 7 (1), 1-49.

25. Caperchione, E. (2015). “Standard Setting in the Public Sector: State of the Art”. In Public Sector Accounting and Auditing in Europe, Palgrave Macmillan UK, 1-11.

26. Ritonga, I,T(2018). Analysing The Quality Of Accrual Accounting Implementation In Indonesia Local Governments. Jurnal Akuntansi/Volume XXII, No.02 Mei 2018: 162-172

27. Ahmadi, Zakir and Babak Jamshidi Navid, (2015), Identifying and ranking the main obstacles facing the country's financial monitoring system to improve the quality of public audit from the point of view of the auditors of the Court of Accounts, 2nd International Conference on Management and Development Culture, Tehran[IN PERSIAN]

28. Hozoori Mohammad Javad; Gerd Aziz and Goldost Majid (2015), A Study of Factors Affecting the Failure of Failure in the System of Financial Controls of Executive Plants, Auditing Knowledge, Fifteenth Year, No. 59, pp. 19-41[IN PERSIAN]

29. Blume, L., Voigt, S., (2011). Does organizational design of supreme audit institutions matter? A cross-country assessment. European Journal of Political Economy 27

30. Ramezani, Seyed Mehdi; Ahmad Ahmadi and Mohammad Hossein Saeedi, (2016), A Study of Factors Affecting the Improvement of Financial Supervision in the Financial System of the Public Sector of Iran, First National Conference on Auditing and Financial Supervision of Iran, Mashhad, Ferdowsi University of Mashhad[IN PERSIAN]