|
The impact of the mandate contained in the financial - Judiciary Boards computational ideas to pass on the issue in administrative law
|
Mehri Haghighi *   , Saeedreza Abadi , Asghar Arabian , Mohammad Jalali |
|
|
|
Abstract: (1293 Views) |
| The purpose of this study is to investigate the effect of delegation in accordance with Note 1 of Article 53 of the National Accounts Law and Article 224 of the Fifth Development Plan Law on the vote of the Advisory Board of the supreme Audit court. In this study, the data of rulings issued by the second advisory board for the years 1392 to 1399 were collected and the research method was correlational and the collected data were examined using significant tests F and t. In this study, the number of rulings issued by the Board based on the conviction of the delegator and the delegated is considered as an indicator to measure the impact of Article 224 of the Fifth Development Plan Law. It should be noted that in the years since the rule of law of the Fifth Development Plan, cases related to the performance of the rule of law have been reviewed. In this study, the opinions of the advisory boards on the convict of the delegated, the delegating has been considered as a dependent variable and based on it, two hypotheses have been formulated. The results of testing the research hypotheses show that there was no relationship between the approval of Article 224 of the Fifth Development Plan Law and the impact on the opinions issued by the Advisory Board during the research period. The results of the research also show the dominance of the view resulting from Note 1 of Article 53 of the General Accounting Law of the country. |
Article number: 13 |
| Keywords: authority, responsibility, delegate, the delegate strength |
|
|
Full-Text [PDF 427 kb]
(191 Downloads)
|
Type of Study: Research |
Subject:
Auditing
Received: 2017/02/15 | Accepted: 2019/02/24 | Published: 2022/01/1
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
