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Paradigm model of the challenges of budget liquidation report of the Supreme Audit Court and its impact on economic decision making
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Omid Eslamzadeh *   , Abolfazl Hajinejhad |
| supre me audit court |
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Abstract: (119 Views) |
Every economic decision has consequences that are of interest to all stakeholders. Accountability and transparency are necessary for economic decisions, which can be achieved in the form of preparing a "quality budget liquidation report". The purpose of this research is the presentation of paradigmatic model of the challenges of budget subtraction report of the Supreme Audit Court and its impact on economic decision-making. The research is applied in terms of purpose and descriptive-survey in terms of implementation. The sample of the research to answer the research questions in the first stage was 10 people and in the second stage 15 people were high-ranking experts of the Supreme Audit Court, senior government managers and university professors. The findings of the research in the grounded theory of the foundation identified six main challenges. In the ranking stage of factors affecting economic decisions, environmental problems and problems caused by the budget law, then problems caused by financial laws, problems related to the budget liquidation report, problems related to other government agencies and problems caused by government accounting are ranked in order of importance. The new approach of this report should aim to reduce the above challenges in order to improve economic decision-making. They took the establishment of specialized committees to solve the problems of budget liquidation is effective in improving economic decisions.
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| Keywords: Budget Liquidation, Economic Decision Making, Supreme Audit Court |
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Full-Text [PDF 1225 kb]
(51 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2025/03/16 | Accepted: 2025/05/12 | Published: 2025/03/30
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