Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees & apos; awareness on managing internal control. The survey uses a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran. The results of the study indicate that the implementation of information technology positively influences management team to control their system, more effectively, using more skilled and specialized managers positively influences management internal control, an organization with suitable standard positively influences management internal control and increasing employees & apos; awareness positively influences management internal control.
This study interrogates the meaning and conceptual nuances of human capital accounting and additionally highlights its empirical dimensions. A critical aspect of the concerns of the study borders on the validity of an interdisciplinary interpretation of the trajectories of human capital accounting. The methodology of the study is purposively the literature review. The study has attempted to underscore the essential aspects of the critical developments in the subject matter of human capital accounting. It has also tried to draw attention to the shortcomings of earlier studies, while showing the strengths of the influential types of such previous researches. Finally, the interdisciplinary thesis of the problem of the study was upheld, as having a large measure of validity. The empirical import of the concept of human capital accounting however, remains contentions. Consequently, continuous interdisciplinary research-engagement is recommended as an outcome of the study.
Budgeting plays an important role on increasing efficiency of organizations. It helps determine targets and possible future chaos a head of time. A good budgeting plan can create motivation among workers and managers. There are different budgeting plans such as traditional and operational. In this paper, we analyze the effects of executing budgeting plan on governmental organizations. The proposed study of this paper designs a questionnaire consists of various questions and selects 94 people out of 125 financial managers who work for various governmental organizations in province of Zanjan, Iran. The results indicate that the operational budgeting could help provide better performance measurement of governmental organizations, it helps us provide a more precise cost of products and services, and it helps government allocate the necessary budget proportion to performance measurement. The results of our survey also indicate that operational budgeting redirect costs towards our objectives and make the overall budgeting crystal clear.
Stress plays an important role on job satisfaction in many industries such as accounting. We present an empirical study to examine the impact of job stress on the relationship between the locus of control and accountants & apos; job satisfaction. The study selects a sample of 65 senior and regular accountants who work for thirteen different regional municipalities of city of Mashad located in east part of Iran. The study uses different well-known questionnaire methods such as stress diagnostic survey, locus of control, job satisfaction and employees & apos; performance to perform the study. The results indicate that the stress is on average level for the dominant locos of control factors and job satisfaction and employee performance are in relatively high level. The study also reveals that there are four important factors of role of ambiguity, quantitative overload, career development and handling other workers & apos; responsibilities play important role on job satisfaction and managing career development has important impact on the performance of accountants.