Designing a Contingency Model for Multiple Path Analysis The Impact of Performing Audit on Improving the Political Accountability of Executive Bodies (Case Study in the Court of Audit of Iran)

Document Type : Original Article

Authors

1 assistant professor /Yasuj university

2 audit

3 associate professor

10.30510/psi.2022.290033.1799

Abstract

The purpose of the present study, as part of the doctoral dissertation in accounting, is to design a contingency model of multiple path analysis of the impact of performance auditing as a scientific, efficient (introverted), result-oriented and feedback (output) approach in monitoring, improving political accountability. Executive bodies (studied in the Court of Accounts of Iran). The research method is deductive-inductive and correlational research and in terms of inference method, descriptive-analytical and in terms of research design, survey and applied in terms of research purpose, for this purpose by studying journals, articles and specialized books related to research. Guidance and consultation with experienced professors and expert auditors of the Court of Audit, questions based on research variables for (3) hypotheses in the form of two researcher-made five-point Likert questionnaires, both of which due to Cronbach's high alpha coefficient (0.92 for performance auditing) And 0.93 to improve political accountability), have the ability of content validity and high reliability, prepared and after approval in the Committee for Standards and Guidelines of Government Audit of the Court of Audit and in the period from spring 1396 to spring 1399, among the sample The research statistics were distributed and collected using Cochran's formula (357) people and including managers, auditors and experts of the Court of Audit of the country and provinces

Keywords

Political Sociology of Iran
Volume 5, Issue 11
January 2023
Pages 5646-5677

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