Accounting and various aspects of finance
Mohammad Namazi; Amin Nazemi; Navid Reza Namazi; Esmail Moazzeni
Abstract
In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive ...
Read More
In this research, operational budgeting was investigated in the form of four groups of contextual factors, structural factors, human factors and other factors on operational and research budgeting with analytical model, balanced evaluation method. The statistical population of this study is all executive bodies subject to Article (5) of the Civil Service Management Law. Data were obtained using 182 questionnaires and analyzed using structural equation method and Smart PLS software. In this model, the balanced evaluation method was adapted to the three-part cycle of performance management and a three-part model of performance management, based on balanced measurement, is obtained. The results showed that the identified structures in operational budgeting have a positive and significant effect on the performance of executive agencies. The structures of “structural factors”, “human factors” and “other factors affecting the implementation of operational budgeting (including personality, acceptance and ability)” have a positive and significant effect on performance, but the structure of “underlying factors” has a significant effect. It does not affect the performance of executive agencies.IntroductionIn traditional budgeting, the goals and emphasis are based solely on financial instruments and accounting of receipts and payments of the public sector (Mio et al., 2022). Also, in the traditional method of budgeting, the ability to plan long-term is limited and the possibility of achieving operations and budget monitoring is very weak.The problem that exists is that organizations pay less attention to budgeting in a new way and as a result, it is not used seriously in strategic decisions. Therefore, the effect of the operational budgeting method on the performance of organizations is not clear (Park & Jang, 2022). On the other hand, despite the sensitivity of the budget and the importance of its economic allocation, this issue has not been seriously considered yet. Therefore, it is necessary to study, discuss and review operational budgeting in organizations.Research QuestionsDespite the different emphasis and requirements of the country's development programs on the implementation of operational budgeting, the following questions are raised:What is the operational budgeting mechanism? What factors, including contextual, structural, human and other factors, are effective on the implementation of operational budgeting? What kind of budgeting model do Iran's executive bodies use? What are the important and influential factors related to operational budgeting? What are the obstacles and problems of operational budgeting in Iran's executive bodies? How to solve the current operational budgeting obstacles and problems?Research hypothesesBased on the theoretical foundations of operational budgeting as well as balanced evaluation and research history, the following hypotheses are presented:The main hypothesis: Operational budgeting variables are effective on the performance of Iran's executive bodies (using the balanced evaluation technique). Sub-hypotheses1) Structural factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).2) Background factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).3) Human factors in the establishment of operational budgeting are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).4) Other effective factors in the establishment of operational budgeting (including personality factors, acceptance and ability) are effective on the performance of Iran's executive bodies (using the balanced evaluation technique).Literature ReviewThe theoretical foundations of operational budgeting are based on agency theory (Arief, (2020)) and organizational performance improvement (Derfuss, (2016)). In operational budgeting, instead of being based on cost materials, budget information is based on activities, and the results of performance measurement are provided with performance reports. The design and implementation of operational budgeting in any organization is based on three important factors: “planning”, “costing” and “organizational performance evaluation”. Activity-based costing (ABC) is the heart of operational budgeting and the main pillar in budget calculations (Azer and Khadivar, 2013), because activity-based costing is much more suitable for planning and control than traditional methods and provides more accurate information in this field. makes (Namazi, 1998 and 1999).MethodologyThis research is among the few researches that uses the scientific method of construction and experimental proof and is carried out based on pre-determined hypotheses and research plans. (Namazi, 2003). The method of data collection is a questionnaire. The information obtained from the measurement of the variables for the purpose of research tests was used from structural equations and the information was analyzed using Smart PLS version 2 and SPSS version 25 software.ResultsThe value of the T statistic and its statistical significance for the first main hypothesis and all balanced evaluation factors at the 95% confidence level shows as follows:The main hypothesis test: The structures identified in operational budgeting have a positive and significant effect on the performance of executive bodies.The first sub-hypothesis: The structures identified in the operational budgeting structural factors have a positive and significant effect on the performance of executive bodies.The second sub-hypothesis: The strength of the model and the background factors of operational budgeting do not have a significant effect on the performance of executive bodies.The third sub-hypothesis: The structures identified in human factors of operational budgeting have a positive and significant effect on the performance of executive bodies.The fourth sub-hypothesis: The structures identified in other effective factors in operational budgeting have a positive and significant effect on the performance of executive.DiscussionThe purpose of this study was to expand the theoretical foundations and provide empirical evidence in the field of operational budgeting in Iran. This development was done by presenting a conceptual model, explaining the organization's strategy and presenting 5 balanced evaluation criteria and testing related hypotheses. The findings of the study confirmed the theoretical foundations of operational budgeting and balanced evaluation. The results of the main hypothesis test of the research showed that the structures identified in operational budgeting have a positive and significant effect on the performance of executive bodies.ConclusionThe findings of the first, third and fourth sub-hypothesis showed that the structures identified in the structural factors, human factors and other operating budgeting factors of operational budgeting, have a positive and significant effect on the performance of executive bodies.The results of the second sub-hypothesis test showed that the variable of operational budgeting background factors does not have a statistically significant effect on the performance of executive bodies. The reason for this can be related to the governmental nature of executive bodies, non-compliance with the requirement to establish operational budgeting and cultural factors such as the resistance of employees and managers to new changes in the body.
Accounting and various aspects of finance
mohammad namazi; Zahra Khorramdel Masouleh
Abstract
The purpose of this study is to investigate the effect of green product innovation and green process innovation on company's financial, environmental and economic performanc. The mediating role of environmental management accounting on the relationship between product and green process innovation and ...
Read More
The purpose of this study is to investigate the effect of green product innovation and green process innovation on company's financial, environmental and economic performanc. The mediating role of environmental management accounting on the relationship between product and green process innovation and company performance is also examined. The statistical sample includes 202 companies and the standard questionnaire was used to collect data and the structural equation modeling approach and the PLS method were used to test the hypotheses and the conceptual model of the research. Findings show that green product innovation has a significant impact on the financial, environmental and economic performance of the company, both directly and through environmental management accounting. Green product innovation affects environmental performance in the oil and gas and petrochemical, metal and food industries, as well as economic performance in the metal industry alone. In addition, green process innovation has a significant effect on the financial and economic performance of the company both directly and indirectly through environmental management accounting, but the impact of green process innovation on the environmental performance of the company is only through the accounting variable of environmental management accounting. Green process innovation affects financial performance in oil and gas and petrochemical, metallic and chemical industries and economic performance only in oil and gas and petrochemical industries. In the cellulose industry, neither green product innovation nor green process innovation affects any of the company's operations. Findings show the importance of green innovation and environmental management accounting in improving the company's performance.
Accounting and various aspects of finance
mohammad namazi; Arezoo Mosallanejad
Abstract
The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the ...
Read More
The purpose of this study is to design an accounting model for integrated water management through a combined exploratory method. In the qualitative part, using the Meta-Synthesis method, after searching in internal and external databases in the period 1980-2020, 147 studies were found, which after the meta- synthesis method, 33 particular studies which have a direct relationship with water accounting and management have been chosen. In the quantitative part, in order to assess the validity of the proposed model, using a questionnaire, the statistical population was active accountants in related industries in the field of water. Finally, using Cohen's sampling method, the opinions of 136 experts were received and analyzed using One Sample T-Test., In order to determine the factor loading of the indicators of each component, confirmatory factor analysis was used and the research hypotheses were tested. The results showed that the water management accounting model in Iran using Phenomenology method and balanced scorecard method includes 6 prospective: Finance, customer, internal processes, growth and learning, reputation and sustainability. The components of the model include 20 items: cost, efficiency, sales, expenses, water quality, water quantity, human capital, and so on and managers and in total 52 indicators constitute the water management accounting model.
mohammad namazi; Hossein Rajabdoory
Abstract
This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until ...
Read More
This study is aimed to investigate the status of auditing ethics in Iran in the light of the published literature in this field. The statistical population includes all related articles published in research and non-research and non-accounting journals of Iran since the beginning of their operation until the end of summer 2016. At first, related articles were found by the archival approach, and then by "content analysis" and using quadruple structures of "sustainable development model of professional ethics of accounting" (Namazi et al. 2017), the priority of researcher’s topics was identified. Findings showed that in the field of professional ethics of auditing, 40 articles were only published in Iran’s publications until the end of September 2016. In that, 12 articles were published in the scientific research and accounting and financial journals, 15 articles in other accounting journals, and also 13 articles in non-accounting and financial journals. Content analysis of the articles also showed that there are 20 articles regarding individual ethics structure, 13 articles in social ethics structure, and 7 articles in organizational-economic ethics structure. So far, no article has been published in relation to auditing ethics in environmental ethics. The statistical findings of the independent T-test in comparison to the number of ethics articles published in the research journals and other accounting journals, and the comparison of the number of articles of audit ethics published in the research journals of accounting and other financial and accounting journals, did not confirm a significant difference. However, the chi-square test, which was used to examine the difference in the content of the four constituents of professional ethics of auditing, showed a significant difference. Findings of this study also showed revealed that ethics in auditing is not at a high priority by the researchers, and a little attention has been paid to it. Hence, this negligence can be an alarm for professional and academic society; therefore; this weakness should be compensated and managed appropriately in the future.
mohammad namazi
Abstract
The present research is aimed at modeling and prioritizing effective factors in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organizational justice, attitude towards whistle-blowing, personal cost of reporting, proactive personality ...
Read More
The present research is aimed at modeling and prioritizing effective factors in the intention of internal reporting of frauds in the financial statements by accountants. For this purpose, the effect of organizational justice, attitude towards whistle-blowing, personal cost of reporting, proactive personality traits, religiosity, and moral intensity are studied. The research is based on is a survey research, and the statistical population of the study is the accountants of the companies listed in Tehran Stock Exchange in 2015. The results of testing hypotheses were obtained by exerting rdinary least squares regression, and they indicate that such variables as organizational justice, attitude towards whistle-blowing, religiosity and moral intensity posit positive and significant effect on the intention of reporting fraud in the financial statements. The results also show that the theory of organizational justice has the potential to be used in implementation of effective mechanisms of whistle-blowing. In addition, in order to increase the effectiveness of mechanisms implemented with the aim of promoting whistle-blowing, it is of importance to pay attention to solutions such as execution of educational moral programs and cultural and religious plans, which would have a positive effect on religiosity and attitude.
Mohamad Namazi; gholamreza Rezaie
Volume 11, Issue 44 , March 2015, , Pages 37-69
Abstract
The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between the ...
Read More
The purpose of this research is to study the effects of the accruals quality and the information relevance on the agency costs for the companies listed in Tehran Stock Exchange (TSE). Hence, an attempt will be made to answer the following question: “Is there a significant relationship between the accruals quality and the information relevance and agency costs?”. To find the answer, this research utilizes the operating expenses to sales ratios, asset turnover ratios, and Q-tobin’s ratios were employed as proxies for the agency costs. The statistical population of the study consists of 67 companies of the TSE during 2003 to 2010; and the multivariate regression is used. The results suggest that there is a reverse relationship between accruals quality, accruals quality that is adjusted according to performance and information relevance, and the agency costs criteria (i.e., operating expenses to sales ratios, asset turnover ratios, and Q-tobin’s ratios).
Mohamad Namazi; Fahimeh Ebrahimi
Volume 10, Issue 40 , January 2014, , Pages 1-26
Abstract
This study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately. ...
Read More
This study aims to investigate to the effect of board composition on performance of companies Tehran Stock Exchange listed with emphasis on efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources separately. For this purpose, a sample consisting of 64 companies between 2001 and 2010 was selected. The results of testing hypotheses by applying the ordinary least square regression model statistically show that there is a weak positive and meaningful relationship between the variable of the presence of one of the non-executive members in the chairman position and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources. However, no meaningful relationship was found between variables of the percentage of non-executive directors on the board and presence of at least three non-executive members in the board composition and the efficiency of value added by a firm’s total resources and efficiency of value added by a firm’s physical capital and intellectual capital resources
