پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 660 |
| تعداد مقالات | 9,670 |
| تعداد مشاهده مقاله | 68,809,019 |
| تعداد دریافت فایل اصل مقاله | 48,329,079 |
Investigating the role of internal audit quality on cost management (avoiding extravagance in consumption ) emphasizing the realization of the components of resistance economy | ||
| International Journal of Nonlinear Analysis and Applications | ||
| مقاله 9، دوره 15، شماره 10، دی 2024، صفحه 107-116 اصل مقاله (2.34 M) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2023.31254.4595 | ||
| نویسندگان | ||
| Jafar Mirzaei1؛ Alireza Jorjorzadeh* 1؛ Vali Khodadadi2؛ Allah Karam Salehi3؛ saeed nasiri4 | ||
| 1Department of Economics, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran | ||
| 2Department of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran | ||
| 3Department of Accounting, Masjed Soleiman Branch, Islamic Azad University, Masjed Soleiman, Iran | ||
| 4Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran | ||
| تاریخ دریافت: 24 بهمن 1401، تاریخ بازنگری: 10 مرداد 1402، تاریخ پذیرش: 22 مرداد 1402 | ||
| چکیده | ||
| Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Considering the special conditions of Iran and the existence of extensive sanctions, achieving economic growth is facing more and more severe restrictions; To overcome these limitations or at least adjust them, different solutions can be imagined, one of which is to follow the model of resistance economy. This research deals with the less-seen role of internal audit in realizing the components of a resistance economy. Based on this, the main goal of this research is to examine the role of internal audit quality in cost management with an emphasis on the components of resistance economy, which was prepared after studying the available sources, questionnaires based on previous studies, experts' opinions and internal audit executive instructions, which were approved Its validity and reliability were distributed among the community of working internal auditors and members of the internal audit association. The type and method of the present research is the type of applied research and its method is correlation. The research findings obtained by using confirmatory factor analysis and using structural equations (smart pls software) show that there is a significant relationship between the quality of internal audit in the realization of the components of resistance economy (cost management). There is a significant relationship between the quality of internal audit and economic efficiency. There is a significant relationship between internal audit quality and efficiency. There is a significant relationship between the quality of internal audit and effectiveness. Therefore, the results of the findings indicated this. that the quality of internal audit is effective in realizing the components of resistance economy (cost management). | ||
| کلیدواژه‌ها | ||
| Resistance economy؛ internal audit؛ effectiveness؛ efficiency؛ economy | ||
| مراجع | ||
|
[1] N. Ahmad, R. Othman, R. Othman, and K. Jusoff The effectiveness of internal audit in Malaysian public sector, J. Mod. Account. Audit. 5 (2009), no. 9, 53. [2] F. Azarmi, The mutual effect and efficiency of management and internal audit unit in economic enterprises, Nat. Conf. Improv. Restruct. Organ. Bus., Tehran, 2019. [3] Z. Baharud-din, A. Shokiyah, and M.S. Ibrahim, Factors that contribute to the effectiveness of internal audit in public sector, Int. Proc. Econ. Dev. Res. 70 (2014), 126. [4] H. Dellai and M.A.B. Omri, Factors affecting the internal audit effectiveness in Tunisian organizations, Res. J. Finance Account. 7 (2016), no. 16, 208–221. [5] B.K. Dhar, S.M. Sarkar, and F.K. Ayittey, Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh, Corp. Soc. Respons. Envir. Manag. 29 (2022), no. 1, 71–78. [6] Z. Dianati Deilami, Management accounting is an efficient tool to serviced resistance economy, Manag. Account. 8 (2014), no. 25, 61–81. [7] A.A. Farzandi Ardakani, H. Safari, M.M. Sadat, and H. Barzargani, Designing a strategic-cultural model for resistance-economics considering the economic-defence observation based on the supreme leader’s of thoughts, Sci. Quart. Islamic Rev. Res. 7 (2017), no. 4, 145–176. [8] J Hair, CL Hollingsworth, AB Randolph, and A.Y.L. Chong, An updated and expanded assessment of PLS-SEM in information systems research, Ind. Manag. Data Syst. 117 (2017), no. 3, 442–458. [9] M. Heydari and S.M.J. Qarbi, A research on the meaning and concept of resistance economy in the Islamic Republic of Iran, J. Defense Policy 25 (2016), no. 97, 36–80. [10] W. Huang, Internal controls and internal audit, Chapter in Built on Value, Palgrave Macmillan, Singapore, 2019, pp. 373-415. [11] O. Islamzadeh, N. Javadi, Kh. Zibakardar, and M. Tahssiri, Explaining the problems and solutions of cost management in the public sector, Audit Knowledge 15 (2014), no. 60, 71–92. [12] J. Milani, Resistance economy and national self-confidence, opportunities and challenges of its realization, Econ. J. 15 (2015), no. 8, 5–22. [13] B. Mucha, Evaluation of the state of implementation of the European structural and investment funds: Case study of the Slovak Republic, Online J. Model. New Eur. 35 (2021), 4–24. [14] M. Nazaripour and F. Mirzaee, The impact of strategic cost management on financial performance with emphasis on environmental costs, Ind. Manag. Stud. 16 (2019), no. 51, 207–234. [15] P. Nooridoabi and M. Sadrinia, The role of reporting and financial supervision in advancing the goals of resistance economy, Account. Soc. Benefits 8 (2017), no. 2, 139–162. [16] O. Pavelek and D. Zajıckova, Personal data protection in the decision-making of the CJEU before and after the Lisbon treaty, TalTech J. Eur. Stud. 11 (2021), no. 2, 167–188. [17] S. Rahayu, Yudi, Rahayu, Internal auditors role indicators and their support of good governance, Cogent Bus. Manag. 7 (2020), no. 1, 1751020. [18] Sh.M. Yaghoubian, B. Jamshidi Navid, M. Ghanbary, and A. Nademi, Investigating the impact of cost management strategies on corporate organizational performance, Politic. Int. Res. Quart. 11 (2020), no. 43, 71–99 | ||
|
آمار تعداد مشاهده مقاله: 1,132 تعداد دریافت فایل اصل مقاله: 838 |
||