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A Comparative Assessment of the Goals, Duties and Authority of the Accounting Court in Iran and Developed Countries
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Reza Zargar   |
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Abstract: (523 Views) |
Abstract:
The purpose of this study is the comparative evaluation of the goals, duties and Authority of the Accounting Tribunal in Iran and developed countries. This study is a descriptive-exploratory and a descriptive-exploratory one using a questionnaire. The statistical population of this study in Iran includes all staff of auditing (technical-specialized) and accounting department of the country including headquarters and 31 provinces of the country. In order to conduct this research, according to Krejcie and Morgan table, the sample size was 313 persons. The data were collected by stratified random sampling. A total of 32 questionnaires were collected from the Computing Court of the developed countries. Structural equation modeling (SEM) technique and SPSS 21 and LISREL softwares were used to present the model. The results show that there is a difference between the goals, tasks and Authority of the Accounting Tribunal of Iran and the developed countries, so that it can be modeled by the Accounting Tribunal of developed countries in the field of monitoring and fighting corruption. The results also indicate that the research model is valid. |
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| Keywords: Computing Court, Goals, Tasks, Authority, Developed Countries |
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Full-Text [PDF 1912 kb]
(205 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2019/01/23 | Accepted: 2019/12/21 | Published: 2020/11/30
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