@article{paperid:1102881,
author = {مرادی, مهدی and امیر حسین باوفا and اسداله کردنائیج and حسین خنیفر and فاطمه صراف},
title = {مدل‌سازی ساختاری - تفسیری عوامل راهبردی حسابرسی عملکرد در دیوان محاسبات کشور بر اساس تحلیل سوات},
journal = {حسابداری دولتی},
year = {2022},
month = {September},
issn = {2423-4613},
keywords = {حسابرسی عملکرد سوات عوامل راهبردی مدل‌سازی ساختاری - تفسیری عنوان مقاله [English] Interpretive Structural Modeling Strategic Factors of Performance Audit in the Supreme Audit Court Based on SWOT Analysis نویسندگان [English] Amir Hossein Bavafa 1 Mehdi Moradi 2 Asadolah Kordnaeege 3 Hossein Khanifar 4 Fatemeh Saraf 5 1 Ph.D. Student; Department of Accounting; South Tehran Branch; Islamic Azad University; Tehran; Iran. 2 Prof; Faculty of Accounting; Ferdosi Mashahad University; Mashhad; Iran. 3 Prof; Faculty of Management and Economics; University of Tarbiyat Modarres; Tehran; Iran. 4 President of Farhangian University and Prof.; Faculty of Management; University of Tehran; Tehran; Iran. 5 Assistant Prof.; Department of Accounting; South Tehran Branch; Islamic Azad University; Tehran; Iran. چکیده [English] Auditing performance plays an effective role in evaluating efficiency; effectiveness and economic mere. The results of the studies show that performance audit implementation in the country was not desirable and its goals have not been met. In this study; the structural modeling of the strategic factors of performance auditing in the form of strengths; weaknesses; opportunities and threats is presented in the country\\\\\\\\\\\\\\\'s accounting Court. This research is applied and the method of conducting a descriptive survey and the time of winter research of 2022. To do it; a couple\\\\\\\\\\\\\\\'s scale questionnaire tool is based on structural -interpretive standards. The research sample also has 14 auditors of the country\\\\\\\\\\\\\\\'s Accounting Court with sufficient expertise and experience in the performance audit field; which were selected by targeted sampling method. In this study; the relationship between the strategic factors of performance auditing with the structural -interpretive approach was analyzed and its results are presented in the form of models of strengths; weaknesses; opportunities; threats and all strategic factors. The results of the study show the relationship between strengths; weaknesses; opportunities and threats of performance audit in the country\\\\\\\\\\\\\\\'s accounting Court in general and partially; which for policies and decisions of the country\\\\\\\\\\\\\\\'s accounting courts by resolving performance auditing problems and achieving its goals in the country. کلیدواژه‌ها [English] Performance Audit Interpretive Structural Modeling (ISM) Strategic factors SWOT مراجع حسابداری دولتی دوره 9، شماره 1 - شماره پیاپی 17 دی 1401 صفحه 395-420 فایل ها XML اصل مقاله 600.66 K سابقه مقاله هم رسانی ارجاع به این مقاله آمار تعداد مشاهده مقاله: 19;492 تعداد دریافت فایل اصل مقاله: 1;401},
}

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%0 Journal Article
%T مدل‌سازی ساختاری - تفسیری عوامل راهبردی حسابرسی عملکرد در دیوان محاسبات کشور بر اساس تحلیل سوات
%A مرادی, مهدی
%A امیر حسین باوفا
%A اسداله کردنائیج
%A حسین خنیفر
%A فاطمه صراف
%J حسابداری دولتی
%@ 2423-4613
%D 2022

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