اثر حسابرسی داخلی موثر و پیاده سازی استانداردهای حسابداری بخش عمومی بر کیفیت گزارشگری مالی در بخش عمومی: مطالعه موردی وزارت اقتصاد و امور دارایی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.

2 کارشناس ارشد حسابداری، دانشکده علوم اجتماعی واقتصادی، دانشگاه الزهرا (س)، تهران، ایران

چکیده

هدف پژوهش حاضر بررسی اثر حسابرسی داخلی مؤثر و پیاده‌سازی استانداردهای حسابداری بخش عمومی بر کیفیت گزارشگری مالی در بخش عمومی با مطالعه تاکید بر وزارت اقتصاد و امور دارایی می‌باشد. جامعه آماری این پژوهش شامل کلیه کارشناسان وزارت اقتصاد و امور دارایی می‌باشد که با استفاده از روش نمونه‌گیری در دسترس انتخاب شدند. جهت جمع‌آوری اطلاعات از پرسشنامه محقق ساخته استفاده‌شده است. جهت تجزیه‌وتحلیل داده‌ها از آزمون تی تست در SMART-PLS استفاده گردید. نتایج نشان‌دهنده این است که عملکرد حسابرسی داخلی بر کیفیت گزارشگری مالی در بخش عمومی تأثیر معنادار دارد؛ از نظر پاسخ‌دهندگان مؤلفه خط‌مشی و رویه‌های حسابرسی داخلی و مدیریت منابع حسابرسی داخلی، بیشترین تأثیر را بر کیفیت گزارشگری مالی دارد. علاوه بر این نتایج این پژوهش نشان داد که اجرای استانداردهای حسابداری بخش عمومی تعهدی بر کیفیت گزارشگری مالی، اثر معنادار دارد. بر این اساس، پیشنهاد می‌گردد تشکیل واحدهای حسابرسی داخلی در سازمان‌های عمومی کشور، در دستور کار قرار گیرد.

کلیدواژه‌ها


عنوان مقاله [English]

Standards on the Quality of Financial Reporting in the Public Sector: A Case Study of the Ministry of Economy and Finance

نویسندگان [English]

  • Parisa Saadat Behbahaninia 1
  • Soodabe Gholamnejad 2
1 Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
2 MSC In Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran.
چکیده [English]

The purpose of this study is to investigate the effect of effective internal auditing and implementation of public sector accounting standards on the quality of financial reporting in the public sector with a case study of the Ministry of Economy and Finance. The statistical population in this study includes all experts of the Ministry of Economy and Finance, who were selected using with the available sampling method. A researcher-made questionnaire was used to collect information. T-test and SMART PLS software were used to analyze the data. The results show that the performance of internal auditing has a significant positive effect on the quality of financial reporting in the public sector; According to experts, the component of internal audit policies and procedures and resource management has the greatest impact on the quality of financial reporting in internal audit. In addition, the results showed that the implementation of accrual public sector accounting standards has a significant effect on the quality of financial reporting. Accordingly, it is suggested that the establishment of internal auditing units in public sector organizations be put on the agenda

کلیدواژه‌ها [English]

  • Internal Auditing
  • Internal Control
  • Financial Reporting Quality
  • Public Sector Accounting Standards
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