Document Type : Exploratory

Authors

1 Msc. Department of Public Management, Tarbiat Modares University, Tehran, Iran.

2 Associate Professor, Department of Public Management, Tarbiat Modares University, Tehran, Iran.

Abstract

The aim of the present study is to identify and analyze the factors reducing productivity in the Supreme Audit Court. This research was conducted in 2023using a mixed-methods approach (qualitative and quantitative). In the qualitative part, an exploratory method was used to identify the factors. Semi-structured and in-depth interviews were conducted with19 experts, selected through purposive and snowball sampling. After analyzing the interviews and coding the responses, 34 indicators of factors reducing productivity were identified within 2 main dimensions and 9 components. The statistical population of the quantitative section of the study included all official and contractual employees of the supreme audit court and 31provinces, totaling 1,960 people. A 47-item questionnaire was designed, and using a mean comparison test, the impact of each factor on the reduction of productivity was identified. The results of hypothesis testing indicated that individual, organizational, the legislative, the executive components, and components of other supervisory institutions have a positive and significant impact on the reduction of productivity in the supreme audit court. However, the impact of the expediency council, the judicial branch components, media components, and general public components on the reduction of productivity in the supreme audit court was not confirmed. The results showed that although all components and their indicators were considered impactful on reducing productivity from the perspective of the research experts, from the perspective of the questionnaire respondents, the components of the expediency council, the judicial branch, the media, and the general public did not play a significant role in reducing productivity.

Keywords

Main Subjects

Ahmad, R., Nawaz, M. R., Ishaq, M. I., Khan, M. M., & Ashraf, H. A. (2023). Social Exchange Theory: Systematic Review and Future Directions. Frontiers in Psychology, 13, 1015921. Doi: 10.3389/fpsyg.2022.1015921
Ahmadi, N. (2009). Introduction and criticism of the Delphi method. Book of the Month of Social Sciences, 13(22), 100-108. (In Persian)
Aliahmadi, S. (2024). Does CEO Power Moderate the Link Between Labor Productivity AndFinancial Performance: Agency Theory or Stewardship Theory. Asian Journal of AccountingResearch, 9(1), 47-56. https://doi.org/10.1108/AJAR-04-2022-0111
Alisa, W., Capkun, V., Jeanjean, T., & Suca, N. (2014). An Empirical Investigation of the Impact of Audit and Auditor Characteristics on Auditor Performance. Accounting, Organizations and Society, 39(7), 495-510. DOI: 10.1016/j.aos.2014.06.003
Allouch, N., Guardiola, L.A. & Meca, A. (2024). Measuring Productivity in Networks: A Game-Theoretic Approach. Socio-Economic Planning Science. 91, 1-13. https://doi.org/10.1016/j.seps.2023.101783
Amutabi, C., & Wambugu, A. (2020). Determination of Labor Productivity Among SmesAnd Large-Sized Private Service Firms in Kenya, African Development Review, 32(4), 591-604. https://doi.org/10.1111/1467-8268.12463
Ariffin, K. A. Z., & Ahmad, F. H. (2021). Indicators For Maturity and Readiness for Digital Forensic Investigation in Era of Industrial Revolution 4.0, Computers and Security, 105(25). 1-25. DOI:10.1016/j.cose.2021.102237
Arke, F. E. J. (2019). Effect of the Educational Background of Audit Partners on Audit Quality, Evidence from the U.S. on individual audit partner level. Msc Thesis. Accounting, Auditing & Control, Erasmus School of Economics.
Bakhtiar,  Irwansyah, D., &  Zulmiardi, (2018). Measurement of Study Productivity and Evaluation Analysis by using the American Productivity Center (APC) Model at a Palm Oil Factory (Pks PT. Syaukath Sejahtera). Proceedings of MICoMS 2017 (Emerald Reach Proceedings Series, Vol. 1), Emerald Publishing Limited, Leeds, pp. 81-86. https://doi.org/10.1108/978-1-78756-793-1-00084
Bandiera, O., Prat, A., & Hansen, S. And Sadun. (2020). CEO Behavior and Firm Performance. Journal of Political Economy, 128(4), pp. 1325-1369. http://dx.doi.org/10.1086/705331
Barani, S., Faqhihi, A. H., & Najafbagy, R. (2017). Barriers to Administrative Reforms in Iran: A Study on Organizational Culture. Public Management Research, 10(36), pp. 5-30. (In Persian) doi: 10.22111/JMR.2017.3507
Brynjolfsson, E., Rock, D., & Syverson, G. (2020). Understanding And Addressing the Modern Productivity Paradox. In: Research Brief. MIT, Industrial Performance Center, MIT, Cambridge, MA.
Cahan, S. F., Chen, C., & Wang, R. (2021). Does media exposure affect financial reporting quality through auditors?. Journal of Accounting, Auditing & Finance, 36(4), 750-775.https://doi.org/10.1177/0148558X20936083
Cevik, N. K., Cevik, E. I., Destek, M. A., Bugan, M. F., & Manga, M. (2024). Unleashing power of financial technologies on mineral productivity in G-20 countries. Resources Policy90, 104732. DOI: 10.1016/j.resourpol.2024.104732
Clark, C., Martins, M. D., & Krambia-Kapardis, M. (2007). Audit quality Attributes of European Unionsupreme audit Institutions. European Business Review, 19(1), 40-71.
CMMI Product Team (2010). CMMI For Sevices, Version 1.3, Technical Report CMU/SEI-2010-TR-034, Software Engineering Institude. Carnegie Mellon University, Pittsburgh.
Cowle, E. N., Rawson, C. & Rowe, S. P., (2023). Does the News Media Deter low Quality Audits? Audit quality Following Negative Media Coverage of Peer Audit firms.
Eurosai. (1999). Iv Eurosai Examines Independence. 4th Eurosai Congress Held in Paris.
Facchini, F., Oleskow-Szlapka, J., Ranieri, L. & Urbinati, A. (2020). A Maturity Model for Logistics 4.0: An Empirical Analysis and A Roadmap for Future Research, Sustainability, 12(1). 1-18. https://doi.org/10.3390/su12010086
Fontanari, C. (2024). The role of wages in triggering innovation and productivity: A dynamic exploration for European economies. Economic Modelling, 130, 106571. https://doi.org/10.1016/j.econmod.2023.106571
Fontanari, G., & Palumbo, A. (2023). Permanent Scars: The Effects of Wages on Productivity. Metroeconomica. 74(2), 351-389.  https://doi.org/10.1111/meca.12413
Ghanbari, M., Fallah Shams, M., Madanchi Zaj, M., & Kiqbadi, A. (2021). The Appropriate Model of The Financial Supervision of The State Court of Audit on The Executive Bodies of The Islamic Republic of Iran. Journal of Audit Science, 21(84), 469-442. (In Persian) URL: http://danesh.dmk.ir/article-2662-1-en.html
Glover, S. M., Hansen, J. C., & Seidel, T. A. (2015). The Effect of Deadline Imposed Time Pressure on Audit Quality. Electronic copy available at: https:ssrn.com.abstract=2561713
Goodarzi, M., & Rashidi, E. (2021). Investigating The Factors Affecting The Quality of Work Life and Its Impact on Organizational Productivity With the Walton Model (Case Study: Islamic Azad University, Karaj Branch). Journal of New Business Attitudes, 1(4), 71-82. (In Persian)
Habib-Ur-Rahman, M. Ahmad, A. Raza, A. Usama Hasnain, M. Impact of Climate Change on Agricultural Production; Issues, Challenges, And Opportunities in Asia. Frontiers in plant science, 13, 1-22. DOI:10.3389/fpls.2022.925548
Hadid, W., & Al-Sayed. M. (2021). Management Accountants and Strategic Management Accounting: The role of Organizational Culture and Information Systems. Management Accounting Research, 50(1), 100725. DOI:10.1016/j.mar.2020.100725
Haghighi, M., Abdi, S. R., Arabs, A., & Jalali, M. (2018). The Components of The Government's Efficiency in Effective Financial Supervision and Reduction of Financial Crimes and Violations in Executive Bodies. Journal of Audit Science, 18(72), 125-147. URL: http://danesh.dmk.ir/article-1975-1-en.html
Hancu – Budui, A., & Zorio – Grima, A. (2021). Supreme Audit Institutions in Europe: Synergies, Institutional Transparency, Gender Equality and Sustainability Engagement. Journal of Public Budgeting, Accounting & Financial Management, 35(4), 451-473. DOI: 10.1108/JPBAFM-07-2021-0116
Houston, R. W. (1999). The Effects of Fee Pressure and Client risk on Audit Seniors' Time Budget Decisions. Auditing: a journal of practice & theory, 18(2), 70-86. https://doi.org/10.2308/aud.1999.18.2.70
Idc. (2019). Worldwide Blockchain Spending Forecast to Reach $2.9 Billion In 2019. According To New IDC Spending Guide. Https://Www.Idc.Com/Getdoc.Jsp? Containerid=Prus44898819.
Isam AL-Qatamin, K. (2020). The Impact of Time Pressure on the Audit Quality: A Case Studyin Jordan. IOSR Journal of Business and Management, 22(1), 8-16. DOI:10.9790/487X-2201050816
Izadpanah, A., Rostami, M. Z., Badashti, A. A. & Dabaghian, M. T. (2019). Productivity Dimensions of Based on Religious Teachings. Assembly and Strategy, 26(98), 253-276. (In Persian)
Javeed, S. A., Ong, T. S., Latief, R., Muhamad, H., & Soh, W. N. (2021). Conceptualizing the moderating role of CEO power and ownership concentration in the relationship between audit committee and firm performance: empirical evidence from Pakistan. Sustainability, 13(11), 6329. https://doi.org/10.3390/su13116329
Jayakody, J. A. V. M. K., & Wijayanayake, W. M. J. I. (2021, September). Challenges for adopting DevOps in information technology projects. In 2021 International Research Conference on Smart Computing and Systems Engineering (SCSE) (Vol. 4, pp. 203-210). IEEE. DOI:10.1109/SCSE53661.2021.9568348
Joe, J. R., Louis, H., & Robinson, D. (2009). Managers and Investors Responses to Media Exposure of Board Ineffectiveness. The Journal of Financial and Quantitative Analysis, 44(3), 579-605. DOI: https://doi.org/10.1017/S0022109009990044
Johanson, J. E. & Vakkuri, J. (2017). Governing Hybrid Organisations Exploring Diversity of Institutional Life, Routledge, London.
Khan, M. SH., Khan, A. W., Khan, F., Khan, M. A. & Whangbo, T. K. (2022). Critical Challenges to Adopt Devops Culture in Software Organizations: A Systematic Review. IEEE Access, 10, 14339-14349. DOI: 10.1109/ACCESS.2022.3145970
Khanna, R., & Sharma, C. (2021). Do technological investments promote manufacturing productivity? A Firm-Level Analysis for India. Economic Modelling105, 105672. DOI: 10.1016/j.econmod.2021.105672
Korkmaz, S. & Korkmaz, O. (2017). The Relationship Between Labor Productivity AndEconomic Growth in OECD Countries. International Journal of Economics and Finance, 9(5), 71-76. DOI: 10.5539/ijef.v9n5p71
Kuselias, S., Lauck, J. R. & Williams, S. (2021). Social Media Content and Social Comparisons: An Experimental Examination of their Effect on Audit Quality. Journal of Practice & Theory, 40(1), 55-72. DOI:10.2308/AJPT-18-154
Lau, L. J. (2023). The benefits and potential costs of a digital economy. Telecommunications Policy47(8), 102594. DOI: 10.1016/j.telpol.2023.102594
Lee, S-C., SU, J-M., Tsai, S-B., LU, T-L. & Dong, W. (2016). A Comprehensive Survey of Government Auditors’ Self Efficacy and Professional Development for Improving Audit Quality. Springer Plus. 5(1263), 1-25. DOI:10.1186/s40064-016-2903-0
Li, G., Fujiyama, K., Wu, C., & Zheng, Y. (2024). Employment Protection, Corporate Governance. And Labor Productivity Around and World, 92(4), 1-51 DOI: 10.1016/j.intfin.2024.101978
Lotfi, S., Hajiha, Z. & Vakilifard, H. (2023). An Examination of Auditor Confirmation Bias and Audit Qualitywith an Emphasis on the Moderating Role of Client and Auditor Characteristics. Iranian Journal of Management Studies, 16(1), 83-204.  Doi: 10.22059/IJMS.2022.338312.674940
Maiti, S., & Chakraborty, C. (2023). Does Air Pollution Affect Labour Productivity in Indian Manufacturing? Evidence From State-Level Data. The Impact of Environmental Emissions and Aggregate Economic Activity on Industry: Theoretical and Empirical Perspectives, 183-194.
Maiti, S., & Chakraborty, C. (2023). Does air pollution affect labour productivity in Indian manufacturing? Evidence from state-level data. In The Impact of Environmental Emissions and Aggregate Economic Activity on Industry: Theoretical and Empirical Perspectives (pp. 183-194). DOI:10.1108/978-1-80382-577-920231014
Marques, P., & Correia, F. F. (2023). Foundational Devops Patterns. Arxiv, Abs/2302.01053.
Mehrani, K., Moghimi, S. M. &Eskandari, GH. (2019). Examining The Challenges and Weaknesses of the Supreme Audit Court in Monitoring the Banking Sector and Ways to Solve them. Journal of audit science, 19(77), 21-37. (In Persian) URL: http://danesh.dmk.ir/article-2402-1-en.html
Memarzadeh Tehran, GH., & Najafi, M. (2017). Identify Factors Affecting the Development of Administrative Health. Journal of Development Evolution Management, 9(30), 41-48. (In Persian)
Moalla, M., & Dammak, S. (2023). Do Media Coverage and Audit Quality of US Companies Affect their Environmental, Social and Governance Transparency?.Journal of Financial Reporting and Accounting, Ahead-of-Print, Ahead-of-Print.  https://doi.org/10.1108/JFRA-09-2022-0353
Moeini Korbekandi, M., Khaefelahi, A. A., DanaeeFard, H., & Kazemi, S. H. (2023). The Exploration of the Soft Dimensions of Organizational Reliability in Public Organizations: A Qualitative Research. Journal of Iranian Public Administration Studies, 6(2), 29-64. (In Persian) Doi: 10.22034/jipas.2023.375311.1517
Moradi, R., Fazli, N., & Faghani Makrani, Kh. (2023). Presenting A Model for The Audit of The National Audit Office in The Process of Granting Facilities to Knowledge-Based Companies. Journal of Audit Science, 22(89), 90-120. (In Persian) URL: http://danesh.dmk.ir/article-2823-1--en.html
Naeimi Rad, M., & Maghrebi, M. (2024). Bi-Level Integration of Discrete-Event Simulation (DES) And Social Force Modeling (SFM) For Construction Labor Productivity. Automation in Construction, 160. https://doi.org/10.1016/j.autcon.2024.105317
Nasiri, N. (2019). The Role of Education on the Productivity of Manpower. Journal of Approaches in Business Management, 1(2), 30-44. (In Persian)
Nguyen, C. T., Nguyen, T. D., & Thanh, H. (2022). Factors Affecting Application of Cost Management Accounting: Evidence from Small and Medium Enterprises in Vietnam. Journal of Asian Finance, Economics and Business, 9(4), 185-190. DOI:10.5267/j.uscm.2019.10.003
Nguyen, P.A., Nguyen, A.H, Ngo, T.P., & Nguyen, P.V. (2019). The Relationship Between Productivity and Firm’s Performance: Evidence from Listed Firms In Vietnam Stock Exchange. Journal of Asian Finance, Economics and Business, 6(3), 131-140. DOI:10.13106/jafeb.2019.vol6.no3.131
OECD. (2022). GDP Per Capita And Productivity Growth, OECD Productivity Statistics (Database). Retrieved From: Doi:Https//Doi.Org/10.1787/Data-00685-En
Oktavianto, D. D., & Suryandari, D. (2018). The Factors Affecting the Audit Quality with the Understanding on Information Systems as the Moderating Variable. Accounting Analysis Journal. 7(3), 168-175.

Port, D., Taber, B., & Emkani, P. (2024). Investigating effectiveness and compliance to DevOps policies and practices for managing productivity and quality variability. Journal of Systems and Software, 213, 112030. https://doi.org/10.1016/j.jss.2024.112030

Qingping, H. (2009). Estimating the Reliability of Composite Scores. Office of Qualifications and Examinations Regulation. www.ofqual.gov.uk.
Ribeirinho, M.J., Mischke, J., Strube, G., Sjodin, E., Blanco, J.L., Palter, R., Biorck, J., Rockhill, D., & Andersson, T. (2020). In The Next Normal Construction. Mckinsey & Company, Madrid, Spain.
Rostami, V., Menatinejad, S., & Haghighi, M. (2019). Legal Challenges of the Audit Court's supervision of state-owned companies. Knowledge of law and finance, 3(10), 5-22. (In Persian) URL: http://malieh.dmk.ir/article-127-1-en.html
Rusmin. R., & Evans, J. (2017). Audit Quality and Audit Report lag: Case of Indonesian listed Companies. Asian Review of Accounting. 25(2), 1-30. DOI: 10.1108/ARA-06-2015-0062
Salman, A.K., & Yazdanfar, D. (2012). Profitability In Swedish Micro Firms: A Quantile Regression Approach. International Business Researc, 5(8), 94-106. DOI:10.5539/ibr.v5n8p94
Schulz, E., Chowdhury, S., David, A., & Voort, V. (2013). Firm Productivity Moderated Link Between Human Capital and Compensation: The Significance of Task – Specific Human Capital. Human Resource Management, 52(3), 423-439. https://doi.org/10.1002/hrm.21537
Sterin, M. (2020). The Influence of Audit Committee Expertise on Firms’ Internal Controls: Evidence from Mergers and Acquisitions. Accounting Horizons, 34(3), 193-211. DOI:10.2308/horizons-19-076
Subramony, M., & Chadwick, C. (2021). Too much tenure? Nonlinear effects and moderated influences of unitlevel tenure and labor productivity. Human Resource Management, 60(3), 363-375. https://doi.org/10.1002/hrm.22023
Suo, X., Zhang, L., Guo, R., Lin, H., Yu, M., & Du, X. (2024). The inverted U-shaped association between digital economy and corporate total factor productivity: A knowledge-based perspective. Technological Forecasting and Social Change203, 123364.. DOI: 10.1016/j.techfore.2024.123364
Syverson, C. (2011). What Deteminates Productivity?. Journal of Economic Literature, 49(2), 326-365. DOI: 10.1257/jel.49.2.326
Tashakori Jahromi, M., Salehi, A. K., kouhbor, M. A. (2023). Design a Model of Talent Management and Succession In Auditing Based on Grounded Theory Approach. Audit Knowledge,  23(90), 137-166. URL: http://danesh.dmk.ir/article-1-2840-fa.html
Us Bureau of Labor Statistics. (2022). LabourProductivity And Cost Measures, Tables. Major Sectors: Nonfarm Business, Business, Nonfinancial Corporate, And Manufacturing.
Velnampy, T. (2011). Value Added, Productivity and Performance of Few Selected Companies in Sri Lanka. Indian Journal of Commerce and Management Studies, 2(6), 1-15.
Wendler, R. (2012). The Maturity of Maturity Model Research: A Systematic Mapping Study. Information And Software Technology, 54(12), 1317-1339. https://doi.org/10.1016/j.infsof.2012.07.007
Yoon, Y., & Sengupta, S. (2019). Employee share ownership, training, and early promotion policy as a bundle in enhancing labor productivity: A test of the three‐way interaction effect. Human Resource Management58(6), 603-620. https://doi.org/10.1002/hrm.21991
Yousaf, M. (2022). Labor Productivity and Firm Performance: Evidence from Certified Firms from The EFQM Excellence Model. Total Quality Management and Business Excellence, 34(3), 312-325. DOI:10.1080/14783363.2022.2054319
Yu, CH. (2016). Airline Productivity and Efficiency: Concept, Measurement, And Applications. In Airline Efficiency, 5, 11-53.