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Compilation of the intergenerational equity reporting model in Iran: improving the reporting system in Supreme Audit Court and completing budget deduction report
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Mehdi Ghaffari   , Hamid Reza Jafari dehkordi * , Adel Azar , Bahareh Banitalebi Dehkordi |
| Shahrekord Branch, Islamic Azad University |
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Abstract: (483 Views) |
| Despite the existence of legal requirements and origins, the reporting of intergenerational equity and the delegation of responsibility for its implementation have not been given serious attention. The present study has presented a model for intergenerational equity reporting and the competence of the Court of Accounts in its implementation. In the selection of intergenerational rights indicators, the statistical population consists of 62 experts and experts among the heads and managers of supervisory, professors and senior government managers who are experienced in the field of reporting and information disclosure. The statistical population in the section of compiling the intergenerational rights reporting model includes 200 managers and auditors of the Supreme Audit Court. The data were analyzed using the binomial test, and in the model development section, the structural equation modeling method was used. By examining the legal requirements of the country and upstream documents and the reporting methods of the leading countries, reporting indicators have been suggested in the two dimensions of government spending and government financing, among which 12 indicators are in the expenditure dimension and 18 indicators are in the financing dimension have been confirmed. In the model development section, finally only 10 indicators in the expenditure dimension and 15 indicators in the income dimension were confirmed. In the dimension of government expenditures, indicators such as current expenditures, capital expenditures, education and training costs, and environmental protection costs; And in the aspect of government financing, the indicators of income from oil and gas sales, the National Development Fund, land sales, and direct tax income have the highest impact in the intergenerational equity report. |
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| Keywords: Compliance Audit, Government Revenue, Government Spending, Intergenerational Equity Reporting |
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Full-Text [PDF 600 kb]
(101 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/07/16 | Accepted: 2023/12/10 | Published: 2024/03/10
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