JOURNAL OF GOVERNMENTAL ACCOUNTING
Year:2017 | Volume:3 | Issue:5 |Papers Count:7

Undoubtedly one of the best ways to analyze the impact of government ownership of the company's performance is compare the performance of government agencies and private companies.The aim of this study was to evaluate the effect of government ownership of the economic and financial performance of the company.The samples included 150 companies during 2010 to 2014 and fuzzy regression was used to test the hypotheses. In this study, return on assets as a measure of financial performance and economic value added as a measure of economic performance is considered. In addition, the firm size and the financial leverage as control variables in the statistical model is intended.The results showed no significant relationship between state ownership and economic and financial performance of the company. The test results also show that the positive relationship between firm size with the financial and economic performance and negative relationship between financial leverage with the financial and economic performance.

Differences in cultural philosophy at the national level have been theorized to affect business practices, legal systems, social behavior norms, educational achievements and even the rate of economic growth. This literature is extended to investigate whether public sector budgeting procedure associate to national economic culture. Current paper addresses the shortcoming by using data from Hofstede's research and OECD database to test the relation between cultural dimensions and budgeting procedure. Present study is fundamental and classified as semi-experimental with regression approach. Public sector budgeting procedures are classified regarding to the extent to which the legislative body controls public sector expenditures (Legislative “Power of the Purse”), and also the extent to which the budgets are transparent to both the legislature and the individuals (Budget Transparency).The followings has been achieved: Hofstede's Power of distance index has a negative relation with Legislative Power of the Purse measure while Individualism, Masculinity and Uncertainty Avoidance indices are remarkably and positively related to; Individualism and Masculinity indices are significantly and positively related to Budgeting Transparency. There is a significant relationship between Hofstede's national culture and public sector budgeting.

This study is a survey research. The Cronbach’s Alpha for designed questionnaire has been determined 82 percent and volume of sample was 96 numbers. Data examined with two statistical examinations: T test and Friedman test which were analyzed using SPSS software.The result show that legal compliance, the dominance of a particular doctrine, requirements and recommendations of the international community, financial and economic crisis, improve the financial transparency of stimulus was the driver of changes in government accounting and financial reporting in the public sector of Iran .Barriers to public accounting changes including Shortage of financial experts, failure of some financial and accounting regulations, lack of adequate public accounting standards and methods, lack of a conceptual framework and a culture of accountability Can be mentioned. Also according to this research findings can be concluded that the first priority in driving factor is improving financial transparency and in barrier is failure of some financial rules and regulations and computing.

Weaknesses and problems related to performance measurement is not due to subsided interest in performance management, but due to side effects caused by the inappropriate application of performance management systems in public sector, which makes performance management a difficult and complex task for public sector managers. In this regard, in the first section of the article, difficulties of implementing managerial cheklists and budgetary control (especially governmental organizations) key indicators of performance, BSC and lean management (private sector's technologies used in the public sector) have been investigated and in the second part based on getting help from complexity theory, performance management of governmental organizations has been studied. This research using the results of previous researches and the library has examined this issue. Results indicate that performance management in the public sector is still a big problem and review of the current ways to prevent the negative effects of its application is necessary.

The aim of this study is investigation of factors affecting in determination of performance audit criteria in governmental executive agencies. This study is deductive-inductive, which includes 316 of the Supreme Audit Court of Auditors, accountants and financial managers is executive agencies. With using a questionnaire containing 36 questions for the four operating budget for operational planning, implementation of accrual accounting in the public sector laws and regulations in force and theoretical framework of government accounting standards, all data collected. Descriptive and inferential statistical methods such as Pearson correlation test, the mean difference test and Friedman ranking test was used. The results showed that the implementation of performance-based budgeting, implementation of accrual accounting in the public sector, laws and regulations in force and develop a theoretical framework of government accounting standards are important factors in determining performance audit criteria.

In this study, the impact of participatory approach in performance-based budgeting (PBB) on accountability in the public sector was investigated. The performance-based budgeting provides a basis for more accountability in resources usage. This research is an applied survey. The statistical population of the study was Iranian experts and managers of management and planning organization (MPO) which 80 people were selected with using simple random sampling method. Measurement tool was a questionnaire. For hypothesis test, the SEM (Structural Equation Modeling) of Confirmatory Factor Analysis (CFA) with Partial Least Squares (PLS) method by Smart-PLS software was conducted. The result indicates that the existing of performance-based budgeting infrastructure in the public sector does not affect the financial accountability, while it has a negative impact on the operational accountability. The establishment of the infrastructure performanc based budgeting and team working approach in budgeting process would lead to improvement of government accountability in the public sector.

International Monetary Fund’s (IMF) is a global independent monetary institution Created in 1947 and In 1986 agenda as the Government Financial Statistics (GFS) issued by the members to observe budgetary transparency which was reviewed in 2001.Through government regulation and financial reports meet the responsibilities of their roles and responsibilities of citizens and their legal representatives, as well as the report by the government accountability and arbitration have been evaluated. Government accounting system, and provide the financial information required by the comprehensive annual financial reports will be published. This research is based on three hypotheses of change in public sector accounting basis of assets, liabilities, and obligations of correct identification of appropriate resources and the public sector to study the subject has been discussed. Investigations of the functional approach. Because the law is applied theories and principles and techniques that have been developed from basic research to solve real problems and employs executive.