بررسی و مقایسه نگرش حسابرسان دیوان محاسبات کشور و حسابرسان وزارت امور اقتصادی و دارایی در مورد تأثیر حسابداری تعهدی بر ارتقای ویژگی‌های کیفی گزارش عملکرد مالی دولت در ایران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشگاه آزاد اسلامی واحد تهران شرق

2 کارشناسی ارشد حسابداری از دانشگاه آزاد اسلامی واحد علوم و تحقیقات دماوند

چکیده

مقدمه: در این پژوهش به بررسی و مقایسه نگرش حسابرسان دیوان محاسبات کشور و حسابرسان وزارت امور اقتصادی و دارایی در مورد تأثیر حسابداری تعهدی بر ارتقای ویژگی‌های کیفی (مربوط‌بودن و قابل‌اتکاء‌بودن) گزارش عملکرد مالی (عملکرد بودجه) دولت پرداخته شده است.
روش پژوهش: پژوهش حاضر، از نظر هدف پژوهشی کاربردی، از نظر روش مطالعه علّی، از نظر ماهیت توصیفی و از نظر نوع پیمایشی است. در این پژوهش از روش نمونه‌گیری تصادفی ساده استفاده شده است و حجم نمونه 105 نفر از حسابرسان وزارت امور اقتصادی و دارایی و حسابرسان دیوان محاسبات کشور مستقر در وزارتخانه‌ها و موسسات دولتی بوده و به منظور گردآوری داده‌ها از پرسش‌نامه استفاده شده است. پرسش‌نامه پژوهش شامل 18 پرسش در قالب 3 بُعد (حسابداری تعهدی، مربوط بودن و قابل اتکاء بودن) و از نوع مقیاس پنج رتبه‌ای طیف لیکرت است. برای تجزیه و تحلیل داده‌ها از روش معادلات ساختاری استفاده شده است و محاسبه آن به کمک نرم افزار لیزرل نسخه 8/8، انجام شده است.
یافته‌ها: طبق یافته‌های پژوهش می‌توان گفت که به نظر حسابرسان در هر دو گروه، حسابداری تعهدی تأثیر زیادی بر ارتقای ویژگی‌های کیفی گزارش عملکرد مالی دولت در ایران دارد. هم‌چنین، دیدگاه دو گروه حسابرسان وزارت امور اقتصادی و دارایی و حسابرسان دیوان محاسبات کشور در این مورد، یکسان است.
نتیجه‌گیری: ویژگی‌های کیفی، دستیابی به هدف‌های گزاشگری مالی بخش عمومی شامل پاسخ‌‌گویی و تصمیم‌گیری را میسر می‌سازد. ایفای مسئولیت پاسخ‌‌گویی مستلزم به‌کارگیری معیار اندازه‌گیری جریان منابع اقتصادی و مبنای حسابداری تعهدی است.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating and Comparing the Approach between the Auditors of Supreme Audit of Court and Ministry of Economic Affairs and Finance to the Impact of Accrual Accounting on Promoting the Qualitative Features of the Financial Performance Report of Government in Iran

نویسندگان [English]

  • Z. Hajiha 1
  • A. Ostadmirzaee 2
1 Assistant Professor, Department of Accounting, Islamic Azad University, East Tehran Branch
2 M. A. in Accounting, Islamic Azad University of Science & Research Branch, Damavand
چکیده [English]

Introduction: In this study, the approach between the auditors of the Supreme Audit of Court (SAC) and the Ministry of Economic Affairs and Finance (MFAF) of the Islamic Republic of Iran to the impact of accrual accounting on promoting the qualitative features (relevance and reliability) of the financial performance report of government in Iran have been taken into consideration.
Method: This study, from the research objective viewpoint is applied, regarding the study method is casual, and considering its nature, it is a descriptive survey. Simple random sampling method has been used in this research. The required number of samples is equal to 105 persons of the auditors of the Ministry of Economic Affairs and Finance and auditors of Supreme Audit Court in ministries and government agencies, and questionnaire is used in order to collect data. The questionnaire of the research includes 18 questions in three dimensions (accrual accounting, relevance and reliability); moreover, its scale type is a five-rank Likert Spectrum; besides, for the analysis of data, the structural equation modeling with the help of Lisrel Software Version 8.8 has been applied.
Results: According to the research's findings, it can be stated that in the viewpoint of both groups of auditors, accrual accounting has a major effect on promoting qualitative features of financial performance report of government in Iran. Furthermore, the auditors of SAC and MFAF have the same opinion in this respect.
Conclusion: Achieving the goals for financial reporting in public sector is made possible by the qualitative features which include responsiveness and decision-making. Accountability requires applying the criteria of measuring the flow of economic resources, and it is the basis of accrual accounting.

کلیدواژه‌ها [English]

  • Accrual Accounting
  • Qualitative Features
  • Relevance
  • reliability
  • Government Financial Performance

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