jafar babajani; farrokh barzideh; peyman imanzadeh
Abstract
Achieving an effective, efficient and economical performance is the main responsibility of each organization's management. The efficiency and effectiveness of management in each organization means the ability of its managers in the preparation, development, allocation, maintenance and utilization of ...
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Achieving an effective, efficient and economical performance is the main responsibility of each organization's management. The efficiency and effectiveness of management in each organization means the ability of its managers in the preparation, development, allocation, maintenance and utilization of the existing resources, and the performance audit is one of useful instruments in improving the planning and control of operations and presentation of methods for the advancement and development of performance. The present research aims to evaluate the present situation of performance audit in the public sector of Iran and present strategies for its improvement. Evaluation of the present situation of performance audit requires experts' opinions considering their mindsets. In the present research, dimensions, components and indices of the performance audit pattern and the functional status of each index were evaluated and the difference between the present situation and the desired one was determined using the experts' opinions. According to the results obtained from the statistical analyses, all of the research indices are important and considering the significance-performance analysis, the functional situation of performance audit indices in the country is in the "acceptable" and "weak" areas.
Farokh Barzideh; Seyed Mostafa Hasanzadeh Diva
Abstract
According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative persistence of industry-wide profit and firm-specific profit. For this purpose the information of 135 ...
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According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative persistence of industry-wide profit and firm-specific profit. For this purpose the information of 135 companies from 12 industries in the years 1386 to 1393 were used. Consistent with the predictions the results showed that the industry-wide profit is remarkably more persistent than firm-specific profit. Also the industry-wide profit and the firm-specific profit were analyzed to cash flow and accruals. The study of these four components showed that the industry-wide cash flow was the most persistent component and the firm-specific accruals is the least persistent. Moreover the whole industry was divided into two groups of similar and dissimilar and the persistence of industry-wide profit and firm-specific profit were examined in the groups. As a result the industry-wide profit in similar group was more persistent than that in dissimilar group. In addition similarity or dissimilarity has no effect on persistence of firm-specific profit.
