Survey the role of budget settlement report in the implementation of parliamentary control over government's performance
Subject Areas : Management Accounting
Karamollah
Daneshfard
1
(نویسنده مسئول و طرف مکاتبه)
Hasan
Ghezelbash
2
(ندارد)
Keywords: Budget settlement Report, parliamentary control accounta, government's
, 
, Future Planning, government's performance,
Abstract :
The budget settlement report is a tool for the implementation of the parliament'ssupervisory status and a instrument for the implementation of parliamentary control.Definitely, if the settlement budget is presented and sent to the parliament in a timelymanner, it can become an appropriate foundation for the assessment of government'sperformance and an indicator for many technical ideas and an index for manytechnical ideas and assessments of the government agencies and the ministries as aresult of which the accuracy of the government's operations will improve.Government's performance in this research has been operated by three-partmeasurement, including: government's accountability, reduction in violations, andusing this report in the future planing. In general classification of researchs,this studyis descriptive research and based on the method of the data collection,a field study,and also based on the nature of the goals applied .this study population is the country'saccounting agencies' experts in which the mass-questioning method has been used.The tools for the collection of data are the questionnaires whose validity has beenconfirmed by using the formal method and the reliability by calculating theCronbach's alpha and also the use of the accurate Fisher test. The result of the studyindicate that there is a significant correlation between the budget settlement and thereduction in violations and the government's accountability. However, as far as theeffect of the budget settlement report on the government's future planning isconcerned, the conclusions indicates that between the budget settlement report and thefuture government planning there is no significant correlation.
