The role of financial reporting quality on performance in the field of urban management with an emphasis on the role of accountability and jahadi management support

Subject Areas : Jihadi management

Mohammad Ali Lari ¹ , Mersedeh Adabi ^{2 *}

1 - Master's degree student, Department of Management, North Tehran Branch, Islamic Azad University, Iran
2 - Department of Management, North Tehran Branch, Islamic Azad University, Tehran, Iran

Received: 2024-05-16 Accepted : 2024-09-12 Published : 2024-09-22

Keywords: financial reporting quality, accountability, performance, jahadi management support. ,

Abstract :

The present study was conducted with the aim of impact of quality of financial reporting on performance with the role of moderator of jahadi management support and mediation of accountability. The research is applied in terms of purpose and descriptive-survey in terms of method. The statistical population of the research included all accountants and managers of Tehran municipal organizations, and sample size was determined using Kline's rule (2005), at least 185 people. The samples were selected by cluster sampling method from among 5 municipal organizations of Tehran. The research data collection tool was a standard questionnaire whose validity was confirmed based on face validity and Cronbach's alpha reliability. Finally, 218 complete questionnaires were collected. The data were analyzed using the structural equation modeling method with the partial least squares approach with SmartPLS software. The results show impact of financial reporting quality and accountability on performance. In the following, it was found that quality of financial reporting has a significant effect on accountability. Also, the results show the impact of financial reporting quality on performance through the mediating role of accountability. However, the moderating role of jahadi management support in relationship between financial reporting quality and performance was not confirmed.

References:

منابع فارسی
احمدی، مجید، روستا، علیرضا (1400). تبیین عملکرد جهادی مدیران با تاکید بر قرآن کریم، نهج البلاغه و بیانات عالمانه آیت العظمی امام خامنه ای(مدظله العالی)، رهیافتهای نوین در مدیریت جهادی و حکمرانی اسلامی، 2(1)، 80-100.
اسدی, غلامحسین, نادری نور عینی, مهدی, سرفراز, منصور. (1397). نقش تعدیل‌کنندگی کیفیت گزارشگری مالی بر رابطه بین مدیریت سرمایه در گردش و عملکرد مالی. دانش حسابداری مالی, 5(2), 131-150.
آقائی محمد علی، رضازاده جواد، بیات مرتضی. (1400). بررسی تاثیر کیفیت گزارشگری مالی بر فساد(شاخص ادراک فساد، کنترل فساد و پاسخگویی) در ۸ کشور خاورمیانه. دوفصلنامه علمی حسابداری ارزشی و رفتاری.; ۶ (۱۲) :۱۲۵-۹۸
بوچانی، محمدحسین. (1390). موانع ساختاری و سیاسی تغییر نقش شهرداری از سازمانی خدماتی به نهادی خدماتی - اجتماعی. مطالعات مدیریت شهری، 3(8)، 27-42.
خورشید, سامان, کامیابی, یحیی, خلیل پور, مهدی. (1401). تاثیر مدیریت استانداردهای حسابداری، کیفیت گزارشگری مالی و کیفیت حسابرسی بر ارزش آفرینی شرکتها. دانش حسابداری و حسابرسی مدیریت, 11(42), 107-120.
شامرادی، سیده نیلوفر، معظمی، مجبتی (1400). بررسی تاثیر مدیریت جهادی بر عملکرد کارکنان دانشگاه آزاد اسلامی، رهیافتهای نوین در مدیریت جهادی و حکمرانی اسلامی، 2(1)، 103-115.
شتابان, سحر, پور موسوی, سید موسی, رضایی, علی اکبر. (1395). بررسی مولفه‌های تاثیر بر ارتقای هوش فرهنگی مدیران شهری مطالعه موردی (منطقه ده شهرداری تهران). مطالعات مدیریت شهری, 8(26), 57-70.
صبحی الهه، مسعود غلامحسن، عمادزاده محمدکاظم، شکرچی زاده احمدرضا. (1397). نقش نظام اداری در ارتقای نظام پاسخگویی (مورد مطالعه: ادارات کل استان تهران). حقوق اداری.; ۶ (۱۷) :۱۲۹-۱۰۳
فرزاد، محسن، کاوسی، اسماعیل (1400). مدیریت جهادی و نقش آن در ارتقای اثربخشی عملکرد کارکنان دانشگاه امام حسین (ع)، رهیافتهای نوین در مدیریت جهادی و حکمرانی اسلامی، 2(1)، 41-63.
قائمی, پویان. (1402). تاثیر سرمایه‌های اجتماعی بر انعطاف پذیری زنجیره تامین و عملکرد سازمانی با درنظر گرفتن دو نقش تعدیل کننده و میانجی همسویی مدیریت زنجیره تامین بازاریابی و ظرفیت جذب (مطالعه موردی شرکت خودروسازی ایران خودرو). مطالعات مدیریت شهری, 15(55), 15-27.
قرایی آشتیانی، محمدرضا، پورصادق، ناصر (1398). مقاله پژوهشی:بررسی نقش و تاثیر فرهنگ سازمانی بر مدیریت جهادی با تاکید بر دیدگاه حضرت آیت‌الله العظمی امام خامنه‌ای (مدظله‌العالی)، مطالعات بین رشته ای دانش راهبردی، 9(37)، 7-42.
الماسی, احسان, شجاعی, فرشته, طاهری روزبهانی, محمد. (1402). بررسی تاثیر بازار گرایی (محوری) برعملکرد کسب وکار و مدیریت واحد (یکپارچه) شهری. مطالعات مدیریت شهری, 15(54), 67-77. doi: 10.30495/ums.2023.22642
محمدی, علی, محمدزاده سالطه, حیدر, دیانتی دیلمی, زهرا, اقدم مزرعه, یعقوب(1399). ارائه الگوی پیشنهادی کیفیّت گزارشگری مالی بخش عمومی در ایران. دوفصلنامه علمی حسابداری دولتی, 6(2), 165-174

منابع لاتین
Agung, M. (2020). The effect of financial reporting quality on regional governments’ performance accountability. KnE Social Sciences, 694-701.
Ali, M. U., & Nicholson-Crotty, S. (2020). Examining the Accountability-Performance Link: The Case of Citizen Oversight of Police. Public Performance & Management Review, 1–37. doi:10.1080/15309576.2020.18060
Ali, M., Li, Z., Khan, S., Shah, S. J., & Ullah, R. (2021). Linking humble leadership and project success: the moderating role of top management support with mediation of team-building. International journal of managing projects in business, 14(3), 545-562.
Alsmady, A. A. (2022). Quality of financial reporting, external audit, earnings power and companies performance: The case of Gulf Corporate Council Countries. Research in Globalization, 5, 100093.
Anyango, E. (2020). Effect of Financial reporting quality on performance of companies listed at the Nairobi Securities Exchange (Doctoral dissertation, University of Nairobi).
Baheri, J., Sudarmanto and Wekke, I.S. (2017), The effect of management support to the effectiveness of internal audit for public universities, Journal of Engineering and Applied Sciences, 12(7), 1696-1700.
Boston, J., (2016). Basic NPM ideas and their development, The Ashgate research companion to new public management. Routledge, 33–48.
Bovens, M. A., & Hill, H. (2005). From financial accounting to public accountability.
Christensen, T. & Lægreid, P. (2014). Performance and accountability—A theoretical discussion and an empirical assessment. Public Organization Review, 15(2), 207-225.
Cohen, S., Karatzimas, S., (2017). Accounting information quality and decision-usefulness of governmental financial reporting: Moving from cash to modified cash. Meditari Accountancy Res. 25 (1), 95–113.
Dubnick, M. (2005). Accountability and the promise of performance: In search of the mechanisms. Public Performance & Management Review, 28(3), 376-417.
Dubnick, M. J., & Justice, J. B. (2004, May). The evil of administrative ethics. In Unpublished paper presented at the Faculty Seminar, Institute of Governance, Public Policy and Social Research at Queen’s University Belfast, United Kingdom.
Endaya, K. A., & Hanefah, M. M. (2016). Internal auditor characteristics, internal audit effectiveness, and moderating effect of senior management. Journal of Economic and Administrative Sciences, 32(2), 160-176.
Fareed, M. Z., & Su, Q. (2022). Project governance and project performance: The moderating role of top management support. Sustainability, 14(5), 2516.
Felício, T., Samagaio, A. & Rodrigues, R. (2021). Adoption of management control systems and performance in public sector organizations. Journal of Business Research, 124, 593-602.
Han, Y. (2020). The impact of accountability deficit on agency performance: Performance-accountability regime. Public Management Review, 22(6), 927-948.
Höglund, H., & Sundvik, D. (2016). Financial reporting quality and outsourcing of accounting tasks: Evidence from small private firms. Advances in accounting, 35, 125-134.
Hsu, Y. L., & Yang, Y. C. (2022). Corporate governance and financial reporting quality during the COVID-19 pandemic. Finance Research Letters, 102778.
Kalyani, S., Mathur, N., & Gupta, P. (2019). Does Corporate Governance Affect the Financial Performance and Quality of Financial Reporting of Companies? A Study on Selected Indian Companies. Business Governance and Society, 105–125. doi:10.1007/978-3-319-94613-9_
Kobayashi, M., Yamamoto, K., & Ishikawa, K. (2016). The usefulness of accrual information in non‐mandatory environments: The case of Japanese local government. Australian Accounting Review, 26(2), 153-161.
Leisink, P., & Knies, E. (2018). Public personnel reforms and public sector HRM in Europe. The Palgrave handbook of public administration and management in Europe, 243-259.
Ma’ayan, Y. and Carmeli, A. (2016), Internal audits as a source of ethical behavior, efficiency, and effectiveness in work units, Journal of Business Ethics, 137(2), 347-363.
Mack, J., & Ryan, C. (2006). Reflections on the theoretical underpinnings of the general‐purpose financial reports of Australian government departments. Accounting, Auditing & Accountability Journal, 19(4), 592-612.
Madawaki, A., Ahmi, A., & Ahmad, H. N. (2022). Internal audit functions, financial reporting quality and moderating effect of senior management support. Meditari accountancy research, 30(2), 342-372.
Mahdi Sahi, A., Mahdi Sahi, A., Abbas, A. F., & FA Khatib, S. (2022). Financial reporting quality of financial institutions: Literature review. Cogent Business & Management, 9(1), 2135210.
Mardiasmo. (2006). Taxation, Revised Edition, Publisher. Andi, Yogyakarta.
Martin, J. & Spano, A. (2015). From performance management to strategic local government leadership: lessons from different cultural settings. Public Money & Management, 35(4), 303-310.
Mizrahi, S., Minchuk, Y., (2019). Accountability and performance management: Citizens’ willingness to monitor public officials. Publ. Manage. Rev. 21 (3), 334–353.
Nasi, G., Choi, H., Cucciniello, M., & Christensen, R. K. (2023). A systematic literature review of city competitiveness: A 30-year assessment and future agenda for public administration. Public Management Review, 25(8), 1562-1586.
Pérez Durán, I. (2016). Assessing formal accountability for public policies: the case of health policy in Spain. International Review of Administrative Sciences, 82(4), 784-806.
Pérez Durán, I. (2016). Assessing formal accountability for public policies: the case of health policy in Spain. International Review of Administrative Sciences, 82(4), 784-806.
Rathnayake Mudiyanselage, S. B. (2020). Measuring financial reporting quality: an approach based on qualitative characteristics. http://dx.doi.org/10.26021/10736
Reck, J.L. (2001). The usefulness of financial and nonfinancial performance information in resource allocation decisions. Journal of Accounting & Public Policy, 20(1), 45-71
Sellami, M.Y. and Gafsi, Y. (2019), “Institutional and economic factors affecting the adoption of international public sector accounting standards”, International Journal of Public Administration, Vol. 42 No. 2, pp. 119-131.
Steccolini, I., (2004). Is the annual report an accountability medium? An empirical investigation into Italian local governments. Financ. Account. Manage. 20 (3), 327–350.
Thoms, P., Dose, J.J., Scott, K.S., (2022). Relationships between accountability, job satisfaction, and trust. Hum. Resour. Develop. Quart. 13 (3), 307–323. Tran, T.B., 2014. The cycle of transparency, accountability, corruption, and administrative performance: evidence from Vietnam. J. Econ. Develop. 16 (3), 32– 48.
Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2020). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801.
Tran, Y.T., Nguyen, N.P. and Hoang, T.C. (2021), "Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam", Journal of Asia Business Studies, Vol. 15 No. 3, pp. 484-502. https://doi.org/10.1108/JABS-02-2020-0077
Trinh, Q. D., Haddad, C., & Tran, K. T. (2022). Financial reporting quality and dividend policy: New evidence from an international level. International Review of Financial Analysis, 102026.
Veledar, B., Bašić, M., & Kapić, J. (2014). Performance measurement in public sector of transition countries. Business Systems Research: International journal of the Society for Advancing Innovation and Research in Economy, 5(2), 72-83.
Verbeeten, F. H., & Speklé, R. F. (2015). Management control, results-oriented culture and public sector performance: Empirical evidence on new public management. Organization studies, 36(7), 953-978.
Vermeeren, B., Kuipers, B., & Steijn, B. (2014). Does leadership style make a difference? Linking HRM, job satisfaction, and organizational performance. Review of Public Personnel Administration, 34, 174–195.
Wall, T. D., & Wood, S. J. (2005). The romance of human resource management and business performance, and the case for big science. Human relations, 58(4), 429-462.
Young, R., & Poon, S. (2013). Top management support—almost always necessary and sometimes sufficient for success: Findings from a fuzzy set analysis. International journal of project management, 31(7), 943-957.
Yusran, I. N. (2023). Determinants of the quality of financial reports. International Journal of Professional Business Review: Int. J. Prof. Bus. Rev., 8(3), 11.