پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شمارهها | 675 |
| تعداد مقالات | 9,814 |
| تعداد مشاهده مقاله | 69,672,874 |
| تعداد دریافت فایل اصل مقاله | 49,025,765 |
A performance audit model in state-owned banks: A mixed approach | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 10، دوره 16، شماره 12، اسفند 2025، صفحه 119-134 اصل مقاله (975.46 K) | ||
| نوع مقاله: Review articles | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2024.33533.5000 | ||
| نویسندگان | ||
| Zahra Momeni landi1؛ Abdolreza Mohseni* 1؛ Esmaeil Kamalirad2 | ||
| 1Department of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran | ||
| 2Department of Management, Kherad Institute of Higher Education, Bushehr, Iran | ||
| تاریخ دریافت: 23 اسفند 1402، تاریخ پذیرش: 20 خرداد 1403 | ||
| چکیده | ||
| Performance audits are essential for optimising banking industry resources in Iran's state economy, causing constant pressure on the public sector to be more efficient, reduce costs, and decentralize decision-making. On the other hand, the pressure on the Supreme Audit Court to report the cases of waste and misuse of government funds, improper management, and inadequacy of controls and procedures is increasing. This exploratory mixed study provided a performance audit model in state-owned banks using a mixed approach. Grounded Theory was used to collect data by conducting semi-structured interviews with 20 experts in the desired subject area, who were selected using non-probability, purposive, and snowball methods. A qualitative model was presented using Strauss and Corbin's systematic approach after conducting interviews and collecting information. During the coding process, 119 initial codes were identified (53 open codes (concepts) and 15 categories). The final model was formed from the central category, causal conditions, intervening conditions, strategies, and consequences of the successful implementation of the performance audit in the banking industry. The fit of the proposed model was then assessed using confirmatory factor analysis. This study was conducted on 140 consultants, assistants and auditors, accountants, and experts of the Ministry of Economic Affairs and Finance, internal audit managers of branches under the supervision of state-owned banks in Bushehr province, Iran, and operational audit managers and supervisors of the audit organization, who were selected by a two-stage cluster sampling method. Confirmatory factor analysis showed that the proposed performance audit model is useful. | ||
| کلیدواژهها | ||
| performance audit model؛ banking industry؛ mixed exploratory approach؛ grounded theory؛ confirmatory factor analysis | ||
| مراجع | ||
|
[1] M. Abbaszadeh and M. Abbaszadeh, Validity and reliability in qualitative researches, J. Appl. Soc. 23 (2011), no. 1, 19-34. [2] S. Amara, Improving performance auditing practice in the Libyan public sector, Athens J. Bus. Econ. 1 (2015), no. 4, 311-324. [3] G. Asadi, M.R. Tavosi, and S. Tavosi, Operational audit and the importance of benchmarking, Auditor 58 (2011), 60-70. [4] J. Babajani and J. Doostjabarian, A pattern for establishing performance auditing system in the organizations of Iranian, Sci. Audit. Manag. Audit. 6 (2017), no. 21, 143-153. [5] V. Braun and V. Clarke, Using thematic analysis in psychology, Qualit. Res. Psycho. 3 (2006), no. 2, 77-101. [6] J.W. Creswell, Educational Research: Planning, Conducting, and Evaluating Quantitative and Qualitative Research, 4th Edition, Pearson, 2012. [7] H. Danaeefard, S.M. Alvani, and A. Azar, Qualitative Research Methodology in Management: A Comprehensive Approach, Safar-Eshraghi, Tehran, 2011. [8] H. Danaeefard and S.M. Emami, Strategies of qualitative research: A reflection on grounded theory, Strat. Manag. Thought 1 (2006), no. 2, 69-97. [9] K. Eskandari, Basic principles in performance auditing, J. Audit Knowledge 42 (2011), 100-116. [10] S. Fattahi, I. Khoshnood, and I. Gholipour, An investigation of the impact of performance audit implementation on improving the productivity of Iran's public sector (a case study in Supreme Audit Court), J. Audit Knowledge 15 (2014), no. 61, 107-134. [11] W. Funnell, Performance auditing and adjudicating political disputes, Financ. Account. Manag. 31 (2015), no. 1, 92-111. [12] A. Gard, A. Momeni, and A. Safaienasab, Investigating the factors affecting the success of performance audit in the Supreme Audit Court with a fuzzy approach, J. Audit Knowledge 77 (2018), 166-189. [13] B.G. Glaser and A.L. Strauss, The Discovery of Grounded Theory: Strategies for Qualitative Research, Routledge, 2017. [14] C. Goulding, Grounded theory and consumer behavior: Principles, practice, and pitfalls, Adv. Consumer Res. 27 (2000), 68-76. [15] N. Habashi, Designing a performance audit-capability model (PA-CM) for the public sector of Iran, Doctoral dissertation in accounting, Islamic Azad University, South Tehran Branch, 2015. [16] A. Habibi, Practical Training of LISREL Software, Structural Equation Modeling and Factor Analysis, Jahad Daneshgahi Publication, Tehran, 2011. [In Persian] [17] N. Hariri, Principles and Methods of Qualitative Research, Islamic Azad University Press, Tehran, 2006. [18] B. Johnson and L. Christensen, Educational research: Quantitative, qualitative and mixed approaches, 3rd Edition, Sage Publication, Los Angeles, 2008. [19] Y. Kamyabi, E. Malekian, and M. Khanlari, Explanation of performance audit components in Iran's public sector with an emphasis on environmental and social performance, J. Audit Knowledge 18 (2017), no. 71, 57-76. [20] M.H. Keshavarzi, H. Valipour, and A.H. Jamali, The feasibility of implementing performance-based budgeting in Shiraz University of Medical Sciences, J. Health Account. 3 (2013), no. 1, 61-83. [21] M. Lari Dasht Bayaz, K. Ghaem Maghami, and A. Maleki, Investigation of factors affecting in determination of performance audit criteria in governmental executive agencies, Gover. Account. 3 (2016), no. 1, 59-68. [22] C. Loke, S. Ismail, and F. Abdul Hamid, The perception of public sector auditors on performance audit in Malaysia: An exploratory study, Asian Rev. Account. 24 (2016), no. 1, 99-104. [23] M. Mahmoudkhani and R. Ahmadi, Performance auditing with emphasis on the public sector, J. Account. Soc. Interests 8 (2017), no. 2, 71-98. [24] A. Manaf and N. Athirah, The impact of performance audit: The New Zealand experience, M.A. Thesis of Commerce and Administration in Accounting, Victoria University of Wellington, 2010. [25] J. Mello and D.J. Flint, A refined view of grounded theory and its application to logistics research, J. Bus. Logistics 30 (2009), no. 1, 107-125. [26] A. Nalewaik and A. Mills, Project performance audit: enhanced protocols for triple bottom line results, Proc.-Soc. Behav. Sci. 194 (2015), 134-145. [27] M. Nazaripour, The necessity of establishment of performance audit from the viewpoint of public sector auditors, Gover. Account. 3 (2017), no. 2, 79-92. [28] N.R. Pandit, The creation of theory: A recent application of the grounded theory method, Qualit. Rep. 2 (1996), no. 4, 1-15. [29] L.D. Parker, K. Jacobs, and J. Schmitz, New public management and the rise of public sector performance audit: Evidence from the Australian case, Account. Audit. Account. J. 32 (2019), no. 1, 280-306. [30] N. Rahimian, Operational audit: A tool to answer and help management, Auditor 5 (2003), no. 20, 26. [31] K. Reichborn, Political accountability and performance audit: the case of the auditor general in Norway, Public Admin. 91 (2013), no. 3, 680-695. [32] N. Roozbehani and M. Asadi, Familiarity with Supreme Audit Court, Training and Planning Center of Supreme Audit Court, Tehran, 2017. [33] M.A. Seyed Naghavi, R. Vaezi, V. Ghorbani Zadeh, and M. Afkaneh, A model of human resources excellence for Iranian governmental organizations, Public Organ. Manag. 6 (2018), no. 2, 11-26. [34] H. Shafiei, Challenges facing performance audit in the audit court, Proc. Fourth Nat. Conf. Account. Manag. Financ. Engin. Emphasis Region. World Paradigms, Tehran, 2018. [35] A. Strauss and J. Corbin, Basics of qualitative research: techniques and procedures for developing grounded theory, Third Edition, Los Angeles: Sage Publications, 2008. [36] R. Suddaby, From the editors: What grounded theory is not, Acad. Manag. J. 49 (2006), no. 4, 633-642. [37] Supreme Audit Court, Performance audit and its reporting framework, Deputy Technical and Audit Affairs of Ministries, Government agencies and Institutions, https://www.dmk.ir, 2009. [38] Supreme Audit Court, Performance audit manual, The Performance Audit Executive Committee, https://www.dmk.ir, 2011. [39] C.G. Waring and S.L. Morgan, Public sector performance auditing in developing countries, Public Sector Governance and Accountability Series: Performance Accountability and Combating Corruption. Washington, DC, USA: The International Bank for Reconstruction and Development/the World Bank, 2007. [40] D. Weihrich, Performance auditing in Germany concerning environmental issues, Sustain. Account. Manag. Policy J. 9 (2018), no. 1, 29-42. [41] A. Yousefnezhad, Legal and technical aspects of the possibility of conducting performance audit in the supreme audit court, Center for Training and Improvement of Human Resources of the Supreme Audit Court, Tehran, 2010. [42] M.H. Zareie and J. Fazelinejad, Legal requirements for the implementation of performance audit in the Supreme Audit Court, J. Audit Knowledge 16 (2015), no. 63, 288-269. | ||
|
آمار تعداد مشاهده مقاله: 18 تعداد دریافت فایل اصل مقاله: 23 |
||