International Journal of Nonlinear Analysis and Applications

Designing a model to analyze the effects performance audit of effectiveness to improve accountability of executive agencies

Document Type : Research Paper

Authors

1 Department of Accounting, Yasuj Branch, Islamic Azad University, Yasuj, Iran

2 Department of Accounting, Gachsaran Branch, Islamic Azad University, Gachsaran, Iran

3 Department of Accounting, Marvdasht Branch, Islamic Azad University, Marvdasht, Iran

Abstract

In our country, management of a large part of the economic resources is the responsibility of the state, and therefore its management has fundamental effects on the nation's fate. Therefore, public sector managers must be accountable to the people and their representatives, and provide the means for this accountability based on valid information. Nevertheless, to achieve adequate and appropriate accountability, the public sector naturally requires performance auditing in various components in addition to investigating financial statements and making statements in the framework of financial auditing principles. Therefore, the present study aims to propose a model to analyze the effects of performance audits on effectiveness to improve the accountability of executive agencies. For this purpose, the research method was correlational and in the form of a survey design with practical objectives. Then, to test the hypothesis (7) and obtain the optimal model, using Pearson correlation, regression, and meaningfulness of structural equations and finally, the path analysis algorithm through SPSS software, was designed and tested. The statistical population included directors, auditors, and experts of the Supreme Audit Court of Iran (SAC) from March 2016 to March 2018. The results of the test of research hypotheses showed that the effectiveness of performance audits through direct and indirect paths affects the improvement of accountability of executive agencies and its seven dimensions. Directly according to the results of the research, the research hypotheses (7) for the indirect effect of the effectiveness performance auditing on organizational, legal, professional, political, financial, moral and cultural accountability rates of 0.077, 0.025, 0.078, 0.093, 0.088, 0.085, and 0.055. The harmonious mean of the composite indexes of meaning as indirect effects of this pattern is estimated at 0.501. Exploratory results, combined with the confirmation of research hypotheses and design of equations and structural regressions, provide an optimal model that accounts for about 50.1\% of the changes in executive accountability responses through the implementation of the audit of effectiveness, indicating that the audit performance of the effectiveness has a significant relation with the improvement Responsible for executing agencies.

Keywords

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International Journal of Nonlinear Analysis and Applications
Volume 16, Issue 6
June 2025
Pages 113-131
  • Receive Date: 11 December 2022
  • Accept Date: 27 February 2023