Providing a model of court accounting techniques to predict and reduce technological risk and legal risk in Iran's public sector

Document Type : Original Article

Authors
mitra khajeh hasani 1
hamid rostamijaz 2
ali amiri 2
mehdi dasineh 2
1 PH.D. candidate, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Assistant prof, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Abstract
The current research was conducted with the aim of developing a model of court accounting techniques to predict and reduce technological risk and legal risk in the public sector of Iran. The information needed for the research from among the experts of court accountants present in the public sector with managerial positions and obtaining their opinions through interviews and the Interpretive Structural Modeling (ISM) questionnaire for a qualitative approach and the use of a researcher-made questionnaire for distribution in the community and a sample of research and the use of modeling Structural equations (SEM) were collected for the quantitative approach. In this research, using Interpretive Structural Modeling (ISM), a comprehensive model for forensic accounting techniques was designed to predict the reduction of technological risk and legal risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using Structural Equation Modeling (SEM). In the modeling section of structural equations, it was shown at the 95% confidence level that forensic accounting techniques have a positive and significant effect on technological risk and legal accounting risk in the public sector.
Keywords
accounting model
court accounting
technological risk
legal risk
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