The effect of the implementation of the performance audit of efficiency on improving of public sector accountability
DOI:
https://doi.org/10.24200/jmas.vol3iss02pp74-93Abstract
The aim of this study was to investigate the implementation of a scientific approach and results oriented performance auditing of efficiency, and accountability of government. Methodology: Methods of solidarity and survey research, including research in order hypotheses (8) assumes two questionnaires developed five options (Likret), which both feature high reliability and validity have been prepared in the interval Since October 2014 to June 2015, the Supreme Audit Court and the provincial sample using formula Cochran (357) patients were determined, were distributed. To test the hypothesis of non-parametric tests (Pearson), test (t) one-sample and independent equations path analysis and multiple regression analysis were used in spss. Results: Test results showed, while the implementation of performance auditing efficiency has a significant relationship with the public sector accountability; Conclusion: 1) the implementation of audit performance through operating efficiency (efficiency audit) a significant relationship with the public sector to improve corporate accountability, 2) the implementation of performance audit through operating efficiency (efficiency audit) is a significant contribution to the improvement of public sector accountability legislation, 3) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of professional accountability the public sector, and 4) implementation of a performance audit through operating efficiency (efficiency audit) a significant relationship with the public sector to improve political accountability, 5) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improved public sector financial accountability, and 6) the implementation of audit performance through efficiency operations (efficiency audits) the public sector's significant contribution to the improvement of moral accountability, 7) implementation of audit performance through operating efficiency (efficiency audits) significant contribution to the improvement of cultural and public sector accountability and ultimately 8) audit the performance of the Index Seven combined response (organizational, legal, professional, political, financial, moral, and cultural) is a significant contribution to the improvement of public accountability.References
Alikhani, A. 2005. "The response of the Islamic Republic of Iran". Journal of Imam Sadeq (AS), 26: 51-81.
Aslani, A. 2000. "Toward the achievement of a new framework". Tehran, auditor, second year, 7: 54-62.
Aucoin, P., & Heintzman, R. 2000. "The Dialectics of Accountability For Efficiency In Public Management Reform", International Review Of Administrative Services, 66: 45-55.
Babajani, J. 2007. Governmental accounting and financial controls. Tabatabai University Press, fifth edition.
Babajani, J. 2009. "Theoretical and legal analysis of the new approach to budgeting in 2008 in terms of accountability." Accountant, year 22, 194: 3-17.
Barrados, M., Mayne, J., & Wileman, T. 2000. Accountability for collaborative Programme delivery arrangements in Canada's Federal government: some consequences of Administration sciences, 66: 495-511.
Bovens, M. 2007. New form of accountability & EU governance, comparative. European Politics, 1 (5): 104-120.
Edward, M., & Hulme, D. 1996. Beyond the magic bullet: NGO efficiency & accountability in the cold war world. Earth Scan, London. European Governance Papers, C-60-01.
Fatahi, S. 2012. ،، An Examination on the Effect of the Efficiency Audit Implementation on the Improvement of the Productivity of Public Sector Management Systems in Iran (A Case Study in Supreme Audit Court)،،. Life Science Journal 2012; 9 (4), 262: 1708-1724.
Fatahi, S. 2012. ،، An investigation into the Impacts of Efficiency Auditing Components on the Promotion of the Productivity of Iran’s State Sectors’ Organizational and Structural Resources ( Organizational Climate ) ( Case Study :Iran’s Supreme Audit Court )،،. Life Science Journal 2012; 9(4), 678: 4514-4528.
Fatahi, S. 2014. ،، A study on the effect of efficiency audit implementation on enhancing the efficiency of human resources (workforce) in public sectors in Iran (A Case Study in Supreme Audit Court)،،. Indian Journal of Fundamental and Applied Life Sciences 2014, 4 (S4): 681-702.
Fatahi, S. 2014. ،، An Investigation of The Impact of Efficiency Audit on Improving the Productivity of (Financial and Budget) Public Sector Capital Resources in Iran (A Case Study in Supreme Audit Court)،،. Advances in Environmental Biology, Special 2014, 8 (11): 512-521.
Joy pa, H. 2010. "Pathology implementation of efficiency audit by the Supreme Audit Court and provide recommendations for improvement." Knowledge audit, the new course, since I , 2: 109-128.
Kurdistan, G. 2007. "Accountability in the public sector and accounting information". Auditor, 39: 19-23.
Lee, S., Chen, W., & Weiner, B. 2004. Community and hospitals: social capital, community an accountability and service provision in U.S. community hospital. Health serv Res loo (2004); 39 (5): 1487-1508
Marshal, G., Butler, D., Hassles, A. 1987. Police a accountability Revisited in, (eds). Policing& poliƟcs, London: Macmillan.
Millar, M., & Ckevitt, D. 2000. Accountability and Efficiency Measurements: an Assessment of the Irish Health care system. International Review of Administration science, 66 (2): 285-296.
Mohammadi, M. 2008. "Some of the challenges of operational audits in the public sector". Knowledge of the audit, 25 and 26: 53-47.
Nokhbeh-Falah, A. 2005. "The barriers audit management functions of the National Petrochemical Company and subsidiaries". Knowledge audit, the Supreme Audit Court, numbers 17 and 18 (row 26): 78-90.
Pour-Khoddami, A., & Zeinali, M. 2007. "Efficiencybased budgeting system and its impact on the efficiency and accountability of the government." Auditor, 37: 56-60.
Romzek, B., & Dubick, M. 1987. Accountability in the public sector: Lessons from the challenge tragedy. Public Administra on Review, (1987). 3 (479): 227-238.
Sinclair, A. 1995. The Chameleon of Accountability: Forms and Discourses, Accounting, organization and Society, 20 (2, 3): 219-237.
The Supreme Audit Court, technical assistance and account for ministries, governmental agencies and institutions. 2009. performance audit its reporting framework. 1-39.
The Supreme Audit Court. 2010. The strategic plan of the Supreme Audit Court. Publication of training and planning of the Supreme Audit Court, first edition.
Yensen, L. 2000. Image of accountability in Danish Public Sector Reform, Discussion paper for IPMM Conference at Macquarie School Management.
