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Counting the nodes and problems of improving the quality of the budget deduction report with a qualitative method and focusing on the pathology of laws and regulations.
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Abolfazl Aminian *   , Zahra Parviz , Narges Khosravinejad |
| Accounting instructor, faculty member of Payam Noor University, email: abolfazl.aminian@ut.ac.ir |
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Abstract: (136 Views) |
| The budget subtraction report actually shows the managers' performance against the funds received and the expenses incurred and according to the forecasted plans. The main goal of the current research is to quantify the challenges of improving the quality of the budget deduction report with a qualitative approach. In this research, the main focus of identifying the challenges is the legal material so that the results of the research can be practical and operational and a light for the legislature and the executive in amending or drafting new laws. Data collection and analysis has been done in a qualitative section called focus group. In the meetings of the focus group, the managers of departments in the program and budget organization, as well as the auditors of the National Audit Office, totaling 12 people, were used. The results of the focus group meetings showed that the obstacles that affect the quality of the budget deduction report and consequently disrupt the country's macro decisions include 15 items, some of which include the amendment of Article (4) of the budget deduction law, the need to pay attention According to article (7) of the law of the sixth development plan, the subject of article (96) of the country's public accounting law and the approval of the budget deduction report by the Islamic Council (other cases are detailed in the text of the article). Paying attention to these cases can firstly help the legislative branch in legislation, secondly the executive branch in the implementation position, and thirdly the Court of Audit in the position of preparing the budget subtraction report. |
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| Keywords: budget subtraction report, State Accounts Court, reporting quality |
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Full-Text [PDF 932 kb]
(52 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/11/13 | Accepted: 2024/08/21 | Published: 2025/02/28
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