Accountability

Purpose: This study was aimed to investigate the effect of transformational leadership on citizenship behaviors with respect to the role of self-determination-based identification, supervisor: identification and organizational identification. Methodology: The present study is descriptive in terms of method and applied in terms of purpose. It is also considered a field study in terms of data collection. The data collection tool is questionnaire. The validity of the questionnaire was evaluated and confirmed by technical experts and experts of the hospital human resources department and, its reliability using Cronbach's alpha. The statistical population of the study is all the staff of Rasool Akram Hospital. Using Cochran's formula and simple random sampling method, 220 people were studied as the final sample of the research. Structural equation modeling and LISREL software were used to test the hypotheses. Findings: The results showed that employees’ identification (organizational identification, supervisor identification and self-determination-based identification) had a significant mediating role in the relationship between transformational leadership and organizational citizenship behavior. Conclusion: Finally, in order to promote identification with the aim of strengthening the citizenship behaviors of employees in this field of healthcare and treatment, practical suggestions were presented

Purpose: The aim of this research was to Empowerment predisposing variables in Islamic Azad University. This study defines and discusses the concept of empowerment in Islamic Azad university. Method: In this study, books and documents and treatises and theses and dissertations and scientific journals related to the topic, 20Faculty of Islamic Azad University, which was associated with empowerment study were selected based on snowball sampling method. Grounded theory was based on research looking. In order to approve the efficiency, we have used this method in a case study and explained its implementation step by step. Finding: The methodology of Grounded theory has been chosen for this purpose. Grounded Theory is a powerful research method for collecting and analyzing research data. It was ‘discovered’ by Glaser & Strauss (1967) in the 1960s but is still not widely used or understood by researchers in some industries or PhD students in some science disciplines. Conclusion: The results showed, Charm goals, planning, Compliance, Accountability, Environmental conditions, The nature of the job The predisposing factors of empowerment were identified by experts in Islamic Azad University.

Purpose: The aim of this study was to investigate the relationship between the learning organization and the components of the organization agility model in the metal production industries of Kaveh Industrial Town. Methodology: The research method was applied in terms of purpose and mixed in terms of data type. The statistical population of the study consisted of two parts: qualitative and quantitative. The qualitative part includes experts who use the purposeful sampling method and the principle of saturation of 25 people and the quantitative part includes all employees of the metal products industry of Kaveh industrial town, who use the purposeful sampling method with special conditions in mind as 300 people. Sample size was selected. In the qualitative section, the fuzzy Delphi process was used for the relationship between the learning organization and the components of the agility model of the organization, and the interpretive structural model (ISM) was used for the classification and leveling of the agility components. In the quantitative part, the structural equation model was used using Smart PLS software. Findings: The findings showed that the greatest impact on agility by transformational leadership, followed by learning organization, accountability, flexibility, organizational change, information technology and customer satisfaction. Conclusion: The results showed that the factors of information technology, transformational leadership, learning organization, flexibility, responsiveness, organizational change and customer satisfaction are the main structures of the organizational agility model of metal products industries in Kaveh industrial town.

Once the responsibilities of central bank increases, developing good governance for achieving its different aims to satisfy the required statutory power becomes more complicated. In the case of the central bank of Islamic republic of Iran - as monetary policymaker and supervisor-this issue is valid as well. Considering the necessity of independency, accountability, and transparency for developing good governance to achieve required statutory power, current laws on the central bank and banking, and the bills on these laws have been evaluated. Since these bills have not been developed based on the importance of the main pillars of central bank governance regarding its core functions and the current laws do not support these pillars as well, we cannot expect that the central bank attains required statutory power. Hence, these bills should be modified to consider these pillars and enhance the level of central bank’s governance and its statutory power. JEL Classification: E52, E58.

Statement of investment deposits performance is a separate and supplementary financial statement that is designed with two objectives: 1. Improvement in the level of disclosure and accountability of the banks to the owners of investment deposits as the main providers of the banks’ resources, and 2. Implementation of the IFRS standards on banking business in Iran. In this paper, the principles governing the banking business in Iran, and statements of the conceptual framework proposed by the Joint Working Group on IASB and FASB have been combined in order to provide a supporting framework for designing this financial statement. Materiality, comprehensiveness, comparability, maintaining the intrinsic relationship between financial statements, and concordance with the business model are the main features being considered in the design of the supplement. Moreover, the introduction of this financial statement provides some evidence in support of a concept, so called "reasonable flexibility" of universal conceptual framework for financial reporting JEL Classifications: G14, G21

Purpose: The present study was conducted aimed to apply a model of higher education for commercializing knowledge and responding to the needs of society in comprehensive and large branches of Islamic Azad University. Methodology: This study was applied in terms of objective, and in terms of method is in the category of data-based qualitative and exploratory research, conducted in two phases. In the first phase, while reviewing the literature, by 18 in-depth and semi-structured interviews using theoretical purposeful sampling (including 15 faculty members and 3 experts in the industry) required data were collcted that reached saturation. The data collected from the interviews were analyzed based on the systematic approach of Strauss and Corbin at three stages of open, axial and selective coding. Findings: Finally, a summary of the developed model was presented to 4 professors, and their opinions were collected for correction and adjustment. In order to evaluate the reliability of the data, the criteria of the Grounded Theory including comprehensibility, compatibility, controllability, and generality of Strauss and Corbin (2008) were carefully investigated. In the second phase, the results of the analysis were compiled in the form of a questionnaire and the first stage of Delphi was performed on 15 experts and by calculating Kendall's Coefficient of Concordance (W) of 0.564, 25 components were excluded. Then, the second and third stages of Delphi were performed on 15 and 12 experts, respectively. Given that a significant coefficient of less than 5% was obtained for all components, no component was excluded at the second and third stages of Delphi, and Kendall's Coefficient of Concordance (W) was calculated to be 0.600 and 0.788, respectively, indicating a consensus among members. Conclusions: Finally, the research model was developed with 6 main categories and 43 sub-categories.

Perhaps the degree of test difficulty is one of the most significant characteristics of a test. However, no empirical research on the difficulty of the MSRT test has been carried out. The current study attempts to fill the gap by utilizing a two-parameter item response model to investigate the psychometric properties (item difficulty and item discrimination) of the MSRT test. The Test Information Function (TIF) was also figured out to estimate how well the test at what range of ability distinguishes respondents. To this end, 328 graduate students (39.9% men and 60.1% women) were selected randomly from three universities in Isfahan. A version of MSRT English proficiency test was administered to the participants. The results supported the unidimensionality of the components of MSRT test. Analysis of difficulty and discrimination indices of the total test revealed that 14% of the test items were either easy / very easy, 38% were medium, and 48% were either difficult or very difficult. In addition, 14% of the total items were classified as nonfunctioning. They discriminated negatively or did not discriminate at all. 7% of the total items discriminated poorly, 17% discriminated moderately, and 62% discriminated either highly or perfectly, however they differentiated between high-ability and higher-ability test takers. Thus, 38% of the items displayed satisfactory difficulty. Too easy (14%) and too difficult (48%) items could be one potential reason why some items have low discriminating power. An auxiliary inspection of items by the MSRT test developers is indispensable.

Purpose: The efficiency of various organizations, especially educational organizations, depends to a large extent on the accountability of their principals. Therefore, the aim of the present research was to analyze the dimensions and components of promoting the accountability of secondary school principals. Methodology: This was an applied qualitative study. The study population included academic experts in educational management and educational sciences of Hormozgan province in 2020-2021. According to the principle of theoretical saturation, the sample size was estimated to be 10 individuals who were selected by purposive sampling method. The data collection instrument included a semi-structured interview. The validity of the above instrument was confirmed by the triangulation method and its reliability was calculated 0.85 using intercoder agreement coefficient. Finally, data analysis was carried out by open, axial and selective coding method in MAXQDA ver. 2018. Findings: The results of the present research showed that promoting the accountability of secondary school principals consisted of 32 indices, 9 components and 3 dimensions as follows: social accountability with two components of commitment to others and justification of an action to others, organizational accountability with four components of monitoring mechanisms, reporting, downward accountability and internal accountability, and functional accountability with three components of individual accountability, transparency and participation. Finally, the model of promoting the accountability of secondary school principals was drawn. Conclusion: According to the results of the current research, in order to promote the accountability of secondary school principals, it is necessary to promote social, organizational, and functional accountability dimension and their indices and components.

Correct and effective budgeting for country is essential to its economic development and progress. The budget is a crucial tool used by modern governments to control the economic financial policies of the nation. The budget of those nations has altered the rate of economic growth in terms of job creation, price stability, and the balance of international trade policies so that the interests of the society are more in mind, and it plays a crucial role in lowering income disparities between various segments of society. Program-based budgeting was implemented in Afghanistan in 2006 to connect the standard and development budgets of the ministries and link its strategic goals and policy priorities with the annual budget. Organizational budgeting is a specialist undertaking that plays a crucial function. The Afghan budgeting system requires fundamental reforms; a gap exists between the budgeting of government units and the responsibility of responding in the executive bodies of the government as a result of a lack of financial discipline, weak accountability, lack of transparency in the budget arrangement process, ignoring the facts in the budget arrangement, and ignoring the criteria for prioritizing allocations in the budget. The budgeting procedures of the Ministry of Finance may be established using the lessons learned from the experiences of the nations (England, Australia, Chile, and Egypt) that have training and capacity-building programs.

The current study aims to investigate the impact of the flipped classroom on creativity, accountability, and math anxiety among female elementary students. This quasi-experimental research employed a pretest-posttest control group design. The statistical population for this study encompassed all female elementary students in Isfahan, Iran, during the first semester of the academic year 2021-2022. The convenience sampling method was utilized to select 30 students who were then divided into experimental and control groups (n = 15 per group). The experimental group received 16 online sessions using the flipped classroom approach, while the control group continued with regular educational practices at the same time. The research instruments consisted of the Home–School Accountability Questionnaire, Standard Creativity Scale, and Math Anxiety Scale. Analysis of covariance was employed for inferential analysis. The results revealed that the flipped classroom approach yielded positive effects on creativity (F = 6.15, p < 0.05, η² = 0.18), accountability (F = 6.75, p < 0.05, η² = 0.20), and math anxiety (F = 4.74, p < 0.05, η² = 0.15).

The rule of law entails that government and the laws it makes serve the public good and facilitates equal opportunities. The requirement that the state conform to the rule of law puts substantial limits on governmental power which serves to protect citizens from arbitrary action or the imposition of unjust laws. The ‘law’ referred to in the rule of law concept is thus not whatever issues from legislatures and courts, but rather ‘a particular kind of restraint on the use of force’ or arbitrary power. It is not an ‘imaginary’ used by the government towards their equally imagined ends and imposed on the people. Likewise, the rule of law is not the sole prerogative of the government but requires the commitment of its citizens to adhere to and uphold the rule of law. Therefore, in rule of law societies corruption is not prevalent and does not impinge on the daily life of the individual. The inception of the rule of law in Islamic societies arose from the fact that God’s Laws were supreme, not the laws made by any man, or group of men, whatever his/their position. Is a return to the rule of Law possible for Muslim societies?

The multiplication of economic sanctions has caused serious challenges for the users of international arbitration. Access to international arbitration and, more particularly, to institutional arbitration has been seriously affected by their ever-growing spread. Fundamental principles that should govern any sound arbitral process are adversely affected. In certain instances, sanctions have led to a denial of justice. After being tetanized for many years, arbitration institutions are taking steps to remedy this situation. Such steps are, however, still insufficient. Users and practitioners from sanctioned states continue to remain in an unfair position. They should take this situation into account when drafting arbitration agreements.

University autonomy and accountability have been playing such a vital role in all aspects of university governance that their importance cannot be over emphasized. Autonomy can be defined as “the right of a group of people to govern itself or to organize its own activities” and being autonomous means “being independent and having the power to make your own decisions”. On the other hand, accountability means being responsible for decisions or actions and being required or expected to justify them. The purpose of this study is to examine and assess the degree and sufficiency of university autonomy in the four area of institutional, financial, staff, and academic and also the degree of accountability of universities to their external stakeholders. The instrument for gathering data was a researcher-made questionnaire with a five- point Likert scale and its calculated Alpha was above ./70. This means that the instrument was reliable. Data were obtained randomly from university managers at Islamic Azad University branches in Qazvin province. The data were analyzed using percentage and five-point Likert scale to objectively determine the degree of accountability and the sufficiency of the university autonomy for good governance of their branches at the four area of autonomy from the view point of university chancellors, vice-chancellors, Dean and Head of the Departments. The analysis of data in relation to research questions were investigated, using one-sample t-test by means of version 18 of SPSS software. The findings indicate that the degree of autonomy in the four area is not sufficient to govern the university well and the University administrators suggest that granting more autonomy from the central administration of Islamic Azad University and Ministry of Science, Technology and Research to the university branches may hold them to be more accountable to internal and external stakeholders.

Background: This study aimed to identify factors contributing to the creation of intellectual capital in the organization of education. The research method is a descriptive and exploratory factor analysis method. A sample: directors and deputies of the second period Secondary Education Department of Tehran Province. Based on stratified random sampling method and based on a sample of 500 was calculated size formula. The research made questionnaire constitutes a measurement tool through which factors in the creation of intellectual capital was identified by the sample. Validity to help them with the help of factor analysis and reliability was confirmed by Cronbach's alpha equal to 78/0. And finally analyzed by factor analysis of main components were analyzed. The findings suggest that the amount of KMO is close to 1 is equal to 881/0. Bartlett test of sphericity is also characterized by a significant level of zero, which is smaller than the 05/0 show statistically significant. And the final outcome of the 9 extracted with PC using varimax rotated in total by performing factor analysis identified nine factors: Self-conscious, value-based and central vision, holistic and systemic approach, independence, spontaneity, sense of mission, altruism, accountability, change frame of mind Factors identified in order to create intellectual capital could have a significant relationship with the studied variables. So successful, in order to strengthen each of these factors will lead to the creation of intellectual capital in educational organizations.