Review and Identify Problems of Compiling the Budget Settlement Report
| Autor: | Gholam Hossein Nikookar, Farzaneh Jalali, Mahdieh Fallah Heravi, Bita Mashayekhi |
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| Jazyk: | perština |
| Rok vydání: | 2016 |
| Předmět: | |
| Zdroj: | مدیریت دولتی, Vol 8, Iss 2, Pp 349-372 (2016) |
| Druh dokumentu: | article |
| ISSN: | 2008-5877 2423-5342 |
| DOI: | 10.22059/jipa.2016.59883 |
| Popis: | According to Article 55 of Islamic Republic of Iran`s constitution, preparing "the budget settlement report" by the Supreme Audit Court in order to enforce the monitoring and control of the financial activities of the government is essential.. Studies have shown that during the 105 years of legal budgeting in Iran, the executive branch has not been able to prepare the settlement of budget bill on time to offer to the supreme audit court the legislative branch. In this study, we are going to identify the codification problems of the budget settlement report. This study, using semi-structured interviews, contents analysis by specialists and experts in the field of accounting and budgeting in Iran. Many factors, respectively, related to the budget bill and the law of budgeting; executive issues, the concept of settlement funds; regulatory issues; governmental accounting problems; problems in the Court, challenges and behavioral and environmental concepts and issues are research and expertise |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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