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روندهای پژوهشی در حسابرسی بخش عمومی | ||
حسابداری و منافع اجتماعی | ||
مقاله 2، دوره 14، شماره 1 - شماره پیاپی 52، اردیبهشت 1403، صفحه 27-54 اصل مقاله (388.3 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jaasci.2023.43779.1781 | ||
نویسندگان | ||
محمد حسین صفرزاده* 1؛ عباس هوشمند2؛ اشکان غلامی فتیده3 | ||
1استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران. | ||
2گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران. | ||
3گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران | ||
چکیده | ||
هدف: جهتگیری تحقیقات حسابرسی بخش عمومی در چهار دهه گذشته بهسرعت تغییر کرده است. هدف این مقاله نشان دادن چگونگی توسعه تحقیقات حسابرسی و شناسایی راههایی برای تحقیقات آینده در رشته حسابرسی است. روش: برای نگارش این مقاله از مروری مقالات منتشرشده در ژورنالهای داخلی و خارجی استفادهشده است. نمونه تحقیقاتی شامل مقالاتی در موردحسابرسی بخش عمومی است که در مجلات حسابداری و مدیریت بخش عمومی بین سالهای 1991 تا 2020 در مورد مجلات خارجی و بین سالهای 1380 تا 1400 در مورد مجلات داخلی منتشرشده است. یافتهها: نتایج مطالعه نشان میدهد که علاقه پژوهشگران به حسابرسی بخش عمومی افزایشیافته است و دامنه موضوعی تحقیقات گستردهتر شده است. لذا میتوان اینگونه استدلال کرد که این موضوع بیانگر یک دگرگونی در بخش عمومی در دهههای اخیر، به دلیل توسعه منطق نهادی اصلاحات بخش عمومی، از مدیریت عمومی سنتی به مدیریت عمومی نوین است. نتیجهگیری: این مقاله مروری جامع از ادبیات حسابرسی بخش عمومی ارائه میدهد و دیدگاههای مختلف را در طول زمان موردبحث قرار میدهد. همچنین اصلاحات مختلف بخش عمومی ارائهشده در طول دوره مطالعه تشریح شده و نهایتاً با شناسایی شکافهای پژوهشی، پیشنهادهای پژوهشی ارائه خواهد شد. دانشافزایی: یافتههای این پژوهش موجب غنای ادبیات پژوهشی حسابرسی بخش عمومی میشود و نتایج آن میتواند مورداستفاده دیوان محاسبات کشور واقع شود. | ||
کلیدواژهها | ||
حسابرسی بخش عمومی؛ مدیریت دولتی سنتی؛ مدیریت عمومی نوین؛ حاکمیت عمومی نوین؛ انواع حسابرسی | ||
عنوان مقاله [English] | ||
Research Trends in Public Sector Auditing | ||
نویسندگان [English] | ||
Mohammadhossein Safarzadeh1؛ Abbas Hoshmandkashani2؛ Ashkan Gholami Fatideh3 | ||
1Assistant Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran. Corresponding Author. | ||
2Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran | ||
3Department of Accounting, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran | ||
چکیده [English] | ||
Purpose: The purpose of this study is to show how audit research has developed and to identify avenues for future research in the field of auditing. The direction of public sector audit research has changed rapidly in the last four decades. Methodology: To write this article, a review of articles published in domestic and foreign journals has been used. The research sample includes articles on public sector auditing that were published in accounting and public sector management journals between 1991 and 2020 for foreign journals and between 2001 and 2021 for domestic journals. Results: The results of the study show that researchers' interest in public-sector auditing has increased and the scope of the research has expanded. Therefore, it can be argued that this issue represents a transformation in the public sector in recent decades, due to the development of the institutional logic of public sector reforms, from traditional public management to modern public management. Conclusion: This article provides a comprehensive review of the public sector audit literature and discusses different perspectives over time. Also, the various reforms of the public sector presented during the study period are explained, and finally, by identifying the research gaps, research proposals will be presented. Contribution: The findings of this research enrich the research literature on public sector audit and its results can be used by the state supreme audit Court. | ||
کلیدواژهها [English] | ||
Public sector auditing, traditional public administration, modern public administration, modern public governance, Types of audits | ||
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مراجع | ||
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