Performance Audit-Capability Model (PA-CM) for the public sector of Iran

Today, low efficiency and effectiveness, lack of economic efficiency and environmental problems are the major challenges of the Iranian public sector. To solve these challenges, it is possible to gradually improve the processes of public sector by providing an appropriate model of performance auditi...

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Bibliographic Details
Main Authors: Nemat Habashi, Mohsen Hamidian, Adel Azar, Mosa Bozorg Asl, Karim Bayat
Format: Article
Language:fas
Published: Alzahra University 2022-09-01
Series:پژوهش‌های تجربی حسابداری
Subjects:
Online Access:https://jera.alzahra.ac.ir/article_6529_b993258c3f431128405b86d4cf6f94b6.pdf