Investigating the effect of financial discipline on improving the productivity of companies executive (public sector)

Document Type : Original Article

Authors

1 Associate Professor, Department of Economics, Payam Noor University, Tehran, Iran.

2 Master of Accounting, Department of Islamic Financial Management, Faculty of Management and Economics, Imam Hossein University (AS), Tehran, Iran.

Abstract

Undoubtedly, one of the main conditions for the survival of any organization in today's highly competitive world is improving productivity, financial discipline with the aim of ensuring the effectiveness and efficiency of operations, the ability to trust financial reporting and adherence to current laws and regulations are important for all organizations. , this research seeks to investigate the effect of financial discipline on improving efficiency in executive bodies, in this regard, by using a total sampling of 32 executive bodies (public sector) and relying on the correlation and regression method, it was concluded that financial discipline has an effect on It has a positive and meaningful effect on efficiency and effectiveness and increases efficiency, financial transparency and prevents financial and economic corruption, compliance with Sharia laws, health and legality of managers, and increases compliance with accounting and financial standards. Financial discipline does not have a positive and significant effect on efficiency.
Scientific journal of motaher auditing studies
Volume 1, Issue 1 - Serial Number 1
spring 2023
August 2023
Pages 137-174

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