نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران
2 استادیار گروه حسابداری، واحد بوشهر، دانشگاه آزاد اسلامی، بوشهر، ایران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
The purpose of this study is to identify and prioritize the determinants of preventive supervision in public section audit using structural equations and process of hierarchical analysis.. this research is a type of applied research. the determinants of audit preventive supervision model in the public sector have been based on data method of the foundation and interview of 18 elites, which is finally 18 categories. data were collected through questionnaire. due to unlimited statistical population, the formula of Cochlear, which is 384, was used. results of the qualitative section of study resulted in identification of 18 main categories and 92 sub-categories which is in form of a paradigm model including phenomenon of phenomena (Legal bottlenecks, In the form of a paradigm model including phenomenal issues, contextual factors (organizational planning, institutional context, legal requirements), interventionist conditions (supervisory, specialized and human measures), strategies (financial supervision, legal context and organizational strategy), and consequences (supervisory effectiveness, financial effectiveness and environmental effectiveness). in quality part of relationship, these categories were evaluated that findings of study showed that causal factors had a positive and significant effect on the central phenomenon. the findings also showed that phenomenal phenomena, underlying and interventional factors have a significant positive and significant impact on strategic factors. in addition, findings showed that strategic factors have a positive and significant impact on consequences.
کلیدواژهها [English]