شناسایی متغیرهای نظام حسابرسی عملکردی در دانشگاه های کشور
محورهای موضوعی : مدیریت صنعتیFatemeh Hamzehnezhad 1 , Hassan Badiei 2
1 - MA in Accounting, International University of Qheshm
2 - Faculty Member , Tehran South Branch, Islamic Azad University
کلید واژه: effectiveness, Efficiency, کارایی, University, Economy, حسابرسی عملکرد, دانشگاهها, اثربخشی و صرفه اقتصادی, Performance Audit,
چکیده مقاله :
دانشگاه ها به عنوان مبدا تحولات جامعه مد نظر هستند. با توجه به محدودیتهای منابع و امکانات در جامعه امروز از سویی و اهداف برنامههای اقتصادی از سوی دیگر در سازمانهای مختلف، نیاز به بهبود عملیات و حسابرسی عملکردی به منظور نظارت بر عملیات و فعالیتهای دانشگاهها، بیش از پیش احساس میشود. حسابرسی عملکرد، فرآیند سیستماتیک ارزیابی صرفه اقتصادی، کارایی و اثربخشی عملیات تحت کنترل مدیریت و گزارش نتایج همراه با توصیه هایی برای بهبود عملی است. پژوهش حاضر، با هدف شناسایی متغیرهای نظام حسابرسی عملکرد در دانشگاه های کشور صورت گرفته است. روش اجرای این پژوهش توصیفی-پیمایشی بوده و از نظر هدف، کاربردی است. برای جمع‌آوری داده‌ها از پرسشنامه محقق ساخته استفاده گردیده است که اعتبار آن با روش آلفای کرونباخ به میزان (936/0) تعیین شد. برای بررسی فرضیات پژوهش از روشهای آمار استنباطی (آزمون کولموگروف-اسمیرنوف، آزمون تی تک نمونهای، آزمون فریدمن) بر اساس نرم‌افزار 20 SPSSاستفاده شده است. جامعه آماری شامل کلیه حسابرسانی است که دارای سابقه انجام امور حسابرسی عملکرد بوده که تعداد 185 نفر بوده‌اند و البته 121 پرسشنامه واصل گردید. و در سال 1394 مورد بررسی قرارگرفته اند. فاکتورهای استقرار نظام حسابرسی عملکرد مبتنی بر سه عامل توانمندی، اختیار و پذیرش در این رابطه به تعداد 16 مورد شناسایی گردید.
Societal evolutions originate from universities. Due to the scarcity of resources to achieve economic goals, the need to improve the operations and performance audit in order to regulate universities’ activities is critical. Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of an entity to assess whether the entity is achieving economy, efficiency, and effectiveness in the employment of available resources. In this study, we have investigated the feasibility of performance audit establishment in universities of Iran using questionnaire. The population included all auditors who have experience in performance auditing, especially in educational sectors. The sample size is 185. Sixteen performance audit system factors have been identified in the universities according to three elements: ability, authority, and acceptance. To prioritize factors the Friedman test was used. All variables had the equal effect on the establishment of the performance audit.
Absalan, L. (2007). Surveying the obstacles to implementation of performance audit in public institutions (Master dissertation). Arak Islamic Azad University, Arak.
2- Al-Ghanem W., & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait, Eurasian Business Review, 1, 73-90.
3- Ansari, A & Shafiei, H. (2009). Surveying the impacts of internal audit variables on auditing plan. Accounting & Auditing Reviews, 16(58).
4- Babajani, J. & Setayesh, M.H. (2007). Determining performance appraisal indexes and surveying the capabilities of universities and higher education institutes’ accounting systems in order to realization of operational and financial accountability. Accounting & Auditing Reviews, 14(49), 45-66.
5- Cook, T. J., et al. (1995). “Performance Measurement: Lessons Learned for Development Management World Development”, 23, (8), 1303- 1315.
6- El-Hussein E. El-Masry and Kathryn A. Hansen. (2008). Factors Affecting Auditors’ Utilization of Evidential Cues Taxonomy and Future Research Directions, Managerial Auditing Journal, 23, 1.
7- Eskandari, K. (2011). Fundamental principle of performance audit. Auditing Science, 11(4), 100-117.
8- Etebarian, A. et al. (2014). Relationship between performance audit and reduced administrative corruption through the augmentation of transparency, accountability, faith and friendship. Auditing Science, 14(55), 5-30.
9- Etemadi, H. et al. (2009). Human resources’ productivity and its relationship to corporate market value. Business Administration, 1(3), 23-38.
10- Fattahi, S. et al. (2015). Examining the impacts of performance audit on increased productivity in Iranian public sectors (Case study: The Supreme Audit Court of Iran). Auditing Science, 15(61).
11- Faudziah Hanim Fadzil, Hasnah Haron & Muhamad Jantan. (2005). Internal Auditing Practices and Internal Control System , Managerial Auditing Journal, 20 (8.)
12- Favchi, H. (2008). Guidelines for implementing performance audit standards (1st Ed.). Tehran: The Supreme Audit Court of Iran, Operational Auditing Committee.
13- Hassas Yegane, Y. & Jafari, A. (2005). Factors effecting on independence and merit of members of Iranian Association of Certified Public Accountants in delivering certification services. Accounting Studies, (10&11).
14- Hassas Yegane, Y. (2004). The challenges of operational auditing. Hesabdar, (160).
15- Kashanipoor, M et al. (2006). Usefulness of financial statements’ items in forecasting the needed time for auditing. Accounting & Auditing Reviews, (44), 85-103.
16- Kyrilliodou, M. (2004). An Overview of Performance Measures in Higher Education and Libraries, Association of Research Libraries: Http://www.arl.org.
17- Mohammadi, M. (2008). Some challenges of operational audit in Iranian public sector (Master dissertation). The Supreme Audit Court of Iran, Tehran.
18- Mojtahedzade, V. & Aghaei, P. (2004). Factors effecting on the quality of independent audit in view of independent auditors and users. Accounting & Auditing Reviews, 11(38).
19- Moradi, M. & Poorhossaini, M. (2009). Surveying the relationship between financial and non-financial traits, implementation, duration and auditing completeness in listed companies of Tehran Securities Exchange, (1).
20- Mori Dian, Suzan. (1994). Traditional Changes in the Program and Operational Auditing in Executive Control Schedule in the Contract Services, PhD Thesis, University of South California.
21- Motameni, A. (2009). Obstacles to operational auditing in Iranian public sector (Master dissertation). Payam Noor University, Tehran.
22- Pizzini, R. (2010). The Impact of Internal Audit Function Quality on Audit Delays. University College of Business and Public Administration, 1-41.
23- Rider, H. (2001). A comprehensive manual for operational auditing (Translated by Mohaymani, M. & Abdollahpoor, M., Auditing Organization, Issue 149.
24- Roger, k. (1998). Financial Accountability: A missing link in university Financial reporting system, Clemson University, South Carolina, U.S.A.
25- Salahinejad, M. (2008). The role of operational auditing in strategic management. Hesabdar, (203).
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1- Absalan, L. (2007). Surveying the obstacles to implementation of performance audit in public institutions (Master dissertation). Arak Islamic Azad University, Arak.
2- Al-Ghanem W., & Hegazy, M. (2011). An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait, Eurasian Business Review, 1, 73-90.
3- Ansari, A & Shafiei, H. (2009). Surveying the impacts of internal audit variables on auditing plan. Accounting & Auditing Reviews, 16(58).
4- Babajani, J. & Setayesh, M.H. (2007). Determining performance appraisal indexes and surveying the capabilities of universities and higher education institutes’ accounting systems in order to realization of operational and financial accountability. Accounting & Auditing Reviews, 14(49), 45-66.
5- Cook, T. J., et al. (1995). “Performance Measurement: Lessons Learned for Development Management World Development”, 23, (8), 1303- 1315.
6- El-Hussein E. El-Masry and Kathryn A. Hansen. (2008). Factors Affecting Auditors’ Utilization of Evidential Cues Taxonomy and Future Research Directions, Managerial Auditing Journal, 23, 1.
7- Eskandari, K. (2011). Fundamental principle of performance audit. Auditing Science, 11(4), 100-117.
8- Etebarian, A. et al. (2014). Relationship between performance audit and reduced administrative corruption through the augmentation of transparency, accountability, faith and friendship. Auditing Science, 14(55), 5-30.
9- Etemadi, H. et al. (2009). Human resources’ productivity and its relationship to corporate market value. Business Administration, 1(3), 23-38.
10- Fattahi, S. et al. (2015). Examining the impacts of performance audit on increased productivity in Iranian public sectors (Case study: The Supreme Audit Court of Iran). Auditing Science, 15(61).
11- Faudziah Hanim Fadzil, Hasnah Haron & Muhamad Jantan. (2005). Internal Auditing Practices and Internal Control System , Managerial Auditing Journal, 20 (8.)
12- Favchi, H. (2008). Guidelines for implementing performance audit standards (1st Ed.). Tehran: The Supreme Audit Court of Iran, Operational Auditing Committee.
13- Hassas Yegane, Y. & Jafari, A. (2005). Factors effecting on independence and merit of members of Iranian Association of Certified Public Accountants in delivering certification services. Accounting Studies, (10&11).
14- Hassas Yegane, Y. (2004). The challenges of operational auditing. Hesabdar, (160).
15- Kashanipoor, M et al. (2006). Usefulness of financial statements’ items in forecasting the needed time for auditing. Accounting & Auditing Reviews, (44), 85-103.
16- Kyrilliodou, M. (2004). An Overview of Performance Measures in Higher Education and Libraries, Association of Research Libraries: Http://www.arl.org.
17- Mohammadi, M. (2008). Some challenges of operational audit in Iranian public sector (Master dissertation). The Supreme Audit Court of Iran, Tehran.
18- Mojtahedzade, V. & Aghaei, P. (2004). Factors effecting on the quality of independent audit in view of independent auditors and users. Accounting & Auditing Reviews, 11(38).
19- Moradi, M. & Poorhossaini, M. (2009). Surveying the relationship between financial and non-financial traits, implementation, duration and auditing completeness in listed companies of Tehran Securities Exchange, (1).
20- Mori Dian, Suzan. (1994). Traditional Changes in the Program and Operational Auditing in Executive Control Schedule in the Contract Services, PhD Thesis, University of South California.
21- Motameni, A. (2009). Obstacles to operational auditing in Iranian public sector (Master dissertation). Payam Noor University, Tehran.
22- Pizzini, R. (2010). The Impact of Internal Audit Function Quality on Audit Delays. University College of Business and Public Administration, 1-41.
23- Rider, H. (2001). A comprehensive manual for operational auditing (Translated by Mohaymani, M. & Abdollahpoor, M., Auditing Organization, Issue 149.
24- Roger, k. (1998). Financial Accountability: A missing link in university Financial reporting system, Clemson University, South Carolina, U.S.A.
25- Salahinejad, M. (2008). The role of operational auditing in strategic management. Hesabdar, (203).