{"id":"https://openalex.org/W3108464239","doi":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","title":"The effect of performance audit economy, efficiency and effectiveness criteria on the accountability level of Ardebil province executive agencies\u2019 managers referred to in Article (5) of the Civil Service Management","display_name":"The effect of performance audit economy, efficiency and effectiveness criteria on the accountability level of Ardebil province executive agencies\u2019 managers referred to in Article (5) of the Civil Service Management","publication_year":2020,"publication_date":"2020-09-29","ids":{"openalex":"https://openalex.org/W3108464239","doi":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","mag":"3108464239"},"language":"en","primary_location":{"id":"doi:10.24200/jmas.vol6iss04pp13-18","doi":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","is_oa":true,"landing_page_url":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","pdf_url":"http://journals.researchub.org/index.php/jmas/article/download/1044/948","source":{"id":"https://openalex.org/S4387279038","display_name":"Journal of Management and Accounting Studies","issn_l":"2693-8448","issn":["2693-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management and Accounting Studies","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://journals.researchub.org/index.php/jmas/article/download/1044/948","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5009365756","display_name":"Manochehr Heydari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110525433","display_name":"Islamic Azad University, Tehran","ror":"https://ror.org/01kzn7k21","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Manochehr Heydari","raw_affiliation_strings":["Department of Accounting, Electronic Branch, Islamic Azad University, Tehran, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Electronic Branch, Islamic Azad University, Tehran, Iran","institution_ids":["https://openalex.org/I110525433"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5020944072","display_name":"Heydar Mohammadzadeh Salteh","orcid":"https://orcid.org/0000-0002-5314-2542","observed_orcids":["https://orcid.org/0000-0002-5314-2542"]},"institutions":[{"id":"https://openalex.org/I4210151143","display_name":"Islamic Azad University of Marand","ror":"https://ror.org/04rfmre55","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I4210151143"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Heydar Mohammadzadeh Salteh","raw_affiliation_strings":["Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Marand Branch, Islamic Azad University, Marand, Iran","institution_ids":["https://openalex.org/I4210151143"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.9,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.82385321,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"6","issue":"04","first_page":"13","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.7246000170707703,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.7246000170707703,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12687","display_name":"Public Administration in Developing Nations","score":0.0843999981880188,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.04520000144839287,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/performance-audit","display_name":"performance audit","score":0.9449999928474426},{"id":"https://openalex.org/keywords/managerial-accountability","display_name":"managerial accountability","score":0.7110000252723694},{"id":"https://openalex.org/keywords/executive-agencies","display_name":"executive branch agencies","score":0.7070000171661377},{"id":"https://openalex.org/keywords/public-sector-management","display_name":"public sector management","score":0.6589999794960022},{"id":"https://openalex.org/keywords/civil-service-management","display_name":"civil service management","score":0.6779999732971191},{"id":"https://openalex.org/keywords/ardabil-province","display_name":"Ardabil Province","score":0.7170000076293945},{"id":"https://openalex.org/keywords/public-managers","display_name":"public managers","score":0.36899998784065247}],"concepts":[{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.7703293561935425},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7345364689826965},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.5776961445808411},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.5652694702148438},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5598520040512085},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5463380217552185},{"id":"https://openalex.org/C49898467","wikidata":"https://www.wikidata.org/wiki/Q1517706","display_name":"Stratified sampling","level":2,"score":0.5377742052078247},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.5020689964294434},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4972992241382599},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4864060878753662},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3669505715370178},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.3314233422279358},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1982288658618927},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18931245803833008},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1713448166847229},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.1681913137435913},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.15633529424667358},{"id":"https://openalex.org/C99454951","wikidata":"https://www.wikidata.org/wiki/Q932068","display_name":"Environmental health","level":1,"score":0.10435041785240173},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0831347107887268},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06895610690116882},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.24200/jmas.vol6iss04pp13-18","doi":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","is_oa":true,"landing_page_url":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","pdf_url":"http://journals.researchub.org/index.php/jmas/article/download/1044/948","source":{"id":"https://openalex.org/S4387279038","display_name":"Journal of Management and Accounting Studies","issn_l":"2693-8448","issn":["2693-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management and Accounting Studies","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.24200/jmas.vol6iss04pp13-18","doi":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","is_oa":true,"landing_page_url":"https://doi.org/10.24200/jmas.vol6iss04pp13-18","pdf_url":"http://journals.researchub.org/index.php/jmas/article/download/1044/948","source":{"id":"https://openalex.org/S4387279038","display_name":"Journal of Management and Accounting Studies","issn_l":"2693-8448","issn":["2693-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management and Accounting Studies","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.7297000288963318}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3108464239.pdf","grobid_xml":"https://content.openalex.org/works/W3108464239.grobid-xml"},"referenced_works_count":11,"referenced_works":["https://openalex.org/W1966431262","https://openalex.org/W1977300632","https://openalex.org/W2010812376","https://openalex.org/W2035965347","https://openalex.org/W2040585948","https://openalex.org/W2084445032","https://openalex.org/W2092091084","https://openalex.org/W2118865399","https://openalex.org/W2964877518","https://openalex.org/W3108464239","https://openalex.org/W4252531462"],"related_works":["https://openalex.org/W2255623425","https://openalex.org/W3085104488","https://openalex.org/W2945132034","https://openalex.org/W2268935116","https://openalex.org/W2915143061","https://openalex.org/W2513057288","https://openalex.org/W629444527","https://openalex.org/W1493106626","https://openalex.org/W1900484365","https://openalex.org/W7117893048"],"abstract_inverted_index":{"Objective:":[0],"The":[1,63,103,117,122,161],"present":[2],"study":[3,37,67],"is":[4,38,55],"an":[5],"attempt":[6],"to":[7,26,77,87,138,153],"investigate":[8],"the":[9,31,82,91,100,129,142,145,148,155,158,166,173,178,181,188,192,204],"effect":[10],"of":[11,17,22,30,42,48,65,69,81,90,94,132,144,157,175,180,207],"performance":[12,189],"audit":[13,190],"criteria":[14,201],"on":[15,196],"accountability":[16,205],"managers":[18,72,96],"in":[19,27,40,46,73,78,113,191],"executive":[20,71,193],"agencies":[21],"Ardabil":[23,74],"province":[24,75],"referred":[25,76],"Article":[28,79],"5":[29],"Civil":[32,83],"Service":[33,84],"Management.":[34,85],"Methodology:":[35],"This":[36],"applied":[39],"terms":[41,47],"objectives":[43],"and":[44,50,60,140,177,199],"descriptive":[45],"nature":[49],"hypothesis":[51],"testing.":[52],"Data":[53],"collection":[54],"carried":[56],"out":[57],"through":[58,99],"library":[59],"field":[61],"studies.":[62],"population":[64],"this":[66,114],"consists":[68],"206":[70],"(5)":[80],"Due":[86],"specific":[88],"size":[89],"population,":[92,182],"samples":[93,176],"134":[95],"were":[97,119],"selected":[98],"Cochran":[101],"formula.":[102],"disproportionate":[104],"stratified":[105],"random":[106],"sampling":[107,112],"method":[108],"was":[109,136,151],"used":[110,137,152],"for":[111],"study.":[115,146,159],"Results:":[116],"data":[118],"analyzed":[120],"by":[121],"SPSS":[123],"software.":[124],"After":[125],"making":[126],"sure":[127],"about":[128],"normal":[130],"distribution":[131],"data,":[133],"single-sample":[134],"T-test":[135],"test":[139,150],"analyze":[141],"hypotheses":[143,167],"Finally,":[147],"Friedman":[149],"rank":[154],"variables":[156],"Conclusion:":[160],"results":[162],"obtained":[163],"from":[164],"all":[165],"showed":[168],"a":[169],"significant":[170],"difference":[171],"between":[172],"average":[174,179],"thus,":[183],"we":[184],"can":[185,202],"say":[186],"that":[187],"agencies,":[194],"based":[195],"economy,":[197],"efficiency":[198],"effectiveness":[200],"affect":[203],"level":[206],"managers.":[208]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2020-12-07T00:00:00"}