JOURNAL OF GOVERNMENTAL ACCOUNTING
Year:2019 | Volume:5 | Issue:2 (10)|Papers Count:7

given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector. Research method In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting. Paper findings Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed.

The social variations as well as the changes in the type and content of expectations within the community has significantly influenced responsible job performance in professions like auditing, which in turn exerts considerable strain on an individual, thereby leading to kind of conflict. Although the concept of conflict varies according to individuals’ professional performance and identity, its major kind in audit profession, especially among the auditors of Supreme Audit Court is attributable to professional characteristics and work-family conflict. As such, the present study is concerned with dissecting the role of job conflict theories in professional performance of the auditors affiliated to Supreme Audit Court. Adopting a mixed method, the current research seeks to identify the propositions concerning job conflict theories of auditors via metasynthesis method and participation of 15 experts within the domain of accounting and administrative management. In pursuit of this goal, a sample of 39 research is scrutinized, resulting in the identification of 3 major components and 10 prepositions. Quantitatively, it employs fuzzy approach and randomly samples 256 number of auditors of Supreme Audit Court of Iran to investigate the interrelationship among the influencing theories of job conflict of the auditors working in Supreme Audit Court. The results reveal that job conflict theory, work-family conflict theory and family-work conflict theory are of paramount importance while studying auditors affiliated to Supreme Audit Court.

Since the introduction of accounting standards in the public sector in Iran since the beginning of 1394, the question of what factors can influence the utilization of public accounting standards is a matter of considerable controversy. Accordingly, the present study seeks to investigate the factors affecting the implementation of public sector accounting standards, which includes organizational features and management features, in the reporting units of the country. For this purpose, a questionnaire was prepared and distributed among 448 students and government directors and public sector institutions. The results of the research show that among the organizational characteristics of the reporter, only the variables of the existence of the accounting information system and the type of recruitment of financial personnel, and among the characteristics of the manager's unit of the reporter, the manager's previous position variables, and the manager's political communication affect the implementation of public accounting standards, and other variables There is no significant effect on the implementation of public sector accounting standards. These findings can be useful for planning and designing appropriate strategies for public sector reporter units to implement public sector accounting standards.

The limited financial resources and facilities of state-owned banks have necessitated the need to evaluate performance in order to plan for increased efficiency and productivity. The purpose of this paper is to present a new approach to evaluate the performance of Maskan bank branches using a hybrid index based on multilayer data envelopment analysis. To this end, by reviewing the theoretical background, interviewing bank experts as well as the documentation available in the bank under study, 5 criteria (resources, facilities, banking services and profitability, cash flow and credit risk control) and 19 sub-criteria were defined and for the statistical population of this study ( 1255 Maskan Bank Branches) Operated in fiscal year 2016. Then, using Data Envelopment Analysis (DEA) model, a hybrid branch performance index was developed for the branches. The findings of this study, along with calculating the relative score of performance index, rank and clustering of Maskan Bank Branches, provided additional useful information such as weighting of performance criteria and sub-criteria for each Branch. By evaluating based on actual performance data, ratings of the branches can be undertaken, as well as weight analysis of these criteria and sub-criteria can provide an appropriate context for performance analysis, defining operational goals and distinct marketing strategies for each branch according to the degree of importance of the criteria and Sub-criteria d Provide the unit and ultimately the performance of the unit and the entire bank.

According to the daily changes in services and organizational tasks, the only way to succeed in providing better service and better quality building agile organizations. The agile business a fast, consistent and conscious that the ability to adapt quickly in response to unexpected changes and unforeseen events, market opportunities and customer requirements as well. To be successful manufacturing enterprises should change their professional It is this research to show whether the agility capabilities in managing the tax affairs of West Azerbaijan province is favorable or not? tax Affairs offices of West Azerbaijan province in three responsiveness, flexibility and speed are unfavorable and the favorable competence. The establishment of agility can contribute to progress and future challenges to the organization done.

The purpose of this research, adapted from the views of academic professors, researchers and professionals in the profession, is to look at the future of accounting in the public sector. Finally, a general outline of the future of accounting in the public sector is drawn using the scenario analysis method. Invited people in the public sector, including university professors, researchers, financial assistants in 2018-2019, and 30 of them were selected by cluster, they exchanged views through the formation of specialized working groups, and the outcome of the workshops Based on cluster and scale analysis methods, there are 8 possible scenarios that outline the progression of the accounting profession in the public sector. The results of the research indicate that the pioneer of laws will have the most important and influential role in the future of the accounting profession in the public sector, which will increase the legal risks and responsibilities of accountants profession, the tendency to attract and employ individuals Specialist in the public sector will be responsible for responding to the use of modern technologies.