Nader Mosavi, 2 Robab Shahbazi, 3 Salim Hosseinzadeh

The investigation of the allocated operational accounting criteria in terms of accountants and technical managers' viewpoint A case study: gas delivering to villages 1 Nader Mosavi, 2 Robab Shahbazi, 3 Salim Hosseinzadeh 1. Senior Auditor of Audit Court, Ardabil, Iran 2. Young researchers and elite club, Ardabil Branch, Islamic Azad university, Ardabil, Iran 3. M.A in accounting Corresponding Author: Mosavi.seyednder@gmail.com ABSTRACT: The main purpose of the present study was to investigate the necessary criteria of the operational accounting in terms of the technical managers and the calculation bureau's viewpoint established in the gas company of the country's North-Western area. There have been selected three factors of efficacy, effectiveness and economical saving as independent variables and the determination of the operational accounting criteria was also taken up as the dependent variable in this study. The present study was an applied type of study purposefully.it also applied the mean comparison of T-test methodologically. The field-based methods were also applied to access to the related data in this regard. For the reason, based on the main question of the study and designed hypotheses, the related questionnaire was established based on the same hypotheses or criteria. The single variance analysis test and t-test with two independent groups were used to compare the related groups. Simple-sample t-test was also used to compare the mean of samples in suitable status. And finally, Friedman test was applied to rank these related variables. The results of the study showed that every three hypothesis regarding to the economical saving, efficacy and effectiveness have not got significant difference in terms of the technical managers' viewpoint of the gas company and it was confirmed in this study. Keywords: accounting, operational accounting, efficacy, effectiveness, economical saving, criterion determination, criteria in accounting INTRODUCTION: The instability of the resources, the application of the resources in the country's economical units is a religious and national task and duty and a logical responsibility regarding to the mega-economical level of the country that it can lead to keep and preserve the country's recent resources optimizing the efficacy and raising the same resources going towards the blossoming of the economy (Nikkhah Azad, 1997). Responding to the public is subjected to the main and fundamental section of the democracy framework being considered as a supplementation for the governmental management. Historically, the concept of the responding is very close to the concept of the accounting (HassasYeghaneh, 2005). The process of the accounting is an independent occupation regarding to allocate the optimization of the resources transferring the wealth and healthy economy in the stream of the economical affairs being considered as a controlling tool in this case (HassasYeghaneh, 2005). The process of the accounting is being achieved in many various forms in different organizations that the operational accounting is one of the most essential forms of the same process. This has been necessarily achieved in many governmental type of accounting in many organizations potentially. This kind of accounting is aimed at following how organizations can reach to their pre-determined purposes and targets and whether the managers of units have enough responsibility for responding suitable cases or no? And of course there have been established other types of questions in this pavement because firstlythis kind of accounting is a new system appearance being different in every country; secondly, it does not include the long term support in the college-bound and professional affairs and thirdly the operational accounting tries to achieve the operational evaluation in economical units. This kind of accounting is facing with different financial and non-financial information (BaniFatemiKashi, 2004). The results of the accounting should be prosecuted by the assessment unit particularly in the users' section trying to persuade the viewpoints of the same customers and users potentially and acceptably. For the reason, the operational accountants have mitigated and

minimized the mental elements in designing the results of the accounting in this case. After determination of the accounting targets, the performance is the second important factor of the operational accounting making the accounting criteria in this pavement. When these criteria are compared with the recent issues, indeed the results of the accounting will be appeared efficiently. These accounting criteria can be applied in many different aspects. The criterion is applied for measuring the quality and on-time of the information proving the honesty and virtue of the whole managers. It also applied for every operational system ranging from the recent controlling to the education of the staffs and organizational structure (the same). According to the former results in the country and out of country regarding to the importance of the operational accounting and the determination of the related criteria, the executive operational accounting of the governmental companies and accounting institutions have been carried out by Rahimian (2009) in his own study titling ''the determination of the recent challenges of the operational accounting'' that shows the challenges of the operational accounting regarding to the related criteria. The lack of planning and navigation of the economical units, the lack of suitable operational information, the lack of the operational budgeting planning and the lack of the most comprehensive collection of the related criteria are the main and fundamental challenges of the operational accounting. Imani et al (2010) carried out a study regarding to the investigation of the obstacles in relation to the operational accounting in governmental enterprises in terms of the independent accountants' viewpoint. Based on their results, the lack of enough consciousness of managers regarding to the role of operational accounting, the lack of enough awareness of the managers regarding to the nature of the operational accounting, the lack of enterprises' ability in determining the efficacy indices and effectiveness are the main and fundamental obstacles of the accountants. According to the studies regarding to the determination of the criteria in the operational accounting, BaniFatemiKashi (2004) carried out a study seeking to introduce the related criteria in the operational accounting. The researcherhas introduced the following cases as the main criteria of the operational accounting: The basics of the criteria determination of the operational accounting is not complicated and complex. These basic approaches are as following: a- Accountants should try to determine the elements of the plan into the related project or the given tasks accurately b- The methods and approaches should be completely investigated by the assessment unit c- When there is no found any fixed method, accountants should carry out the related method in the similar economical units precisely d- The past information of an economical unit should be assessed and evaluated trying to determine these criteria by the statistical techniques e- Sometimes accountants obtain their information from the users' expectations and economical unit. In many cases this may not be taken place. Hence the substituted criteria should be specified. In this relation, there are three approaches of the contrastive analysis, use of substituted standards and logic test regarding to the operation. Delkhosh et al (2008) in a study titling the construction of a criterion in performance accounting emphasized on the construction of a criterion in accounting. The construction of a criterion is one of the most important issues regarding to the performance accounting. The performance accounting has got a very vase form in despite of the financial lists accounting and in the other hand, the methods and approaches are different country to country. As a result, the existence of a criterion and public standard is impossible fairly to be applied in every issue. Hence it is necessary for performance accountants to apply a suitable accounting criterion and its construction potentially. Thus, according to the above mentioned issues, since one of the most basic challenges of the accounting is subjected to the determination of the accounting criterion, it will be different organization to organization to be supplemented in this pavement. For the reason, there should be carried out many different studies to specify the various and suitable criteria in this regard. The main purpose of the present study is to determine the criteria of the operational accounting in terms of the managers and technical experts of the North-western area of the gas companies. It also tries to conduct the whole accountants regarding to the selection of the suitable criteria for the operational accounting with considering three main basics of the efficacy, effectiveness and economical saving applicably. This undoubtedly will be a complete task and the investigation of the required criteria requires the most potential research-based affairs.although the researcher of the study tries to prevent the intriguing aspect of the subject, it is hoped to apply these issues in future studies potentially. Methods and materials: The present study is established in the descriptive and scale-based studies. Also the main purpose of the study is to determine the necessary criteria of the operational accounting in the under-study system and its results have been applied for the country's calculation cassation. Hence, the present study is established in the applied type of study 882

purposefully. After the design of the related hypotheses led by the researcher of the study, a questionnaire has been also constructed and applied in this pavement. Three elements of the operational accounting including the efficacy, effectiveness and economical saving were applied to determine the necessary criteria of the same operational accounting regarding to the rural gas company and its executive affairs. There have been carried out some amendments and changes and then the related questionnaire is designed for the present study. The statistical population of the study includes managers and accountants of the country's Northern calculation cassation and technical and financial managers of the Water and Treatment organization. The main reason of taking up these people as the statistical population is as following: 1- It is tried to take up the most conscious people regarding to the questionnaire 2- The periodical considerations of the study achievement time and the financial expenditures have been also effective in this regard Morgan Table is also used to determine the volume of the sample that the number of the related volume is about 40 in the field of Gas-Delivering to Villages. Also, the number of the calculation cassation accountants' samples is estimated about 100. The sampling method is a simple accidental sampling study. a questionnaire is also used to gather the related data based on scaling method. In designing the related criteria about 90% of these criteria have been used two resources as following: 1- The standards and executive regulations of the Article 23 of the budget legislation and Articles (6) and (7) of the executive standards regulation issued in 1973 along with the technical and executive system of the country (issue of the letter No 42339 / T33497 H dated in 2003-12-23 issued by the candidates board members) should be represented in the magazine of the technical affairs framework and it can be executed by the executive systems and officials and consultant engineers and other contractors. 2- The legislation of 2013 budget, the fifth development plan legislation and the issued regulations of the candidates board members should be subjected to the tasks of the under-study systems And about 10% of the criteria design should consider the expectations of the whole consumers and users that totally the number of the questions (criteria) is obtained about 44 (table 2). T-test and Friedman test are also applied in order to analyze the related data in this case. Also LIKERTbased Domain is applied to measure and evaluate the responses of the questionnaire. The validity and reliability of the questionnaire are also measured by the related tests and Cronbach alpha is used to measure the validity of the questionnaire. Data analysis: Table 1: results of T-test with two independent groups for determining the mean difference Group Mean Deviation Mean T DF Sig difference Accountant 4.4606 0.44044 0.000 0.000 108 1.000 Technical manager 4.4606 0.40521 According to the table (1), there is no any significant difference between the importance of the economical saving criterion in terms of the supervisors and managers of the gas company. Table 2: results of T-test with two independent groups for determining the mean difference Group Mean Deviation Mean T DF Sig difference Accountant 4.4357 0.75434-0.21364-110 0.200 Technical manager 4.6494 0.35469 1.291 According to the table (2), there is no any significant difference between the importance of the efficacy criterion in terms of the supervisors and managers of the gas company. Table 3: results of T-test with two independent groups for determining the mean difference Group Mean Deviation Mean difference T DF Sig Accountant 4.4748 0.38600-0.04337-110 0.650 Technical manager 4.5182 0.45724 0.455 883

According to the table (3), there is no any significant difference between the importance of the effectiveness criterion in terms of the supervisors and managers of the gas company. Conclusion: The results of the study represent that fact that about 90% of the respondents have BA and higher educational backgrounds representing that the research respondents have enough knowledge regarding to the same subject potentially. The results of the respondents based on their job history represent that about 46% of the respondents have higher than 15 years job history representing the fact that the respondents of the research have good occupational background. The present study has been carried out to determine the allocated criteria of the operational accounting in the field of consuming the investment properties of the gas company in rural areas with three pre-determined hypotheses that the following results have been deduced in this case. The results of the respondents' viewpoints showed that there is a difference between the importance of the operational accounting criteria in terms of the supervisors and technical managers. References: 1- HassasYeghanehYahya (2005): philosophy of accounting, Tehran, scientific and cultural publication 2- RahimianNezamAlddin (2009): challenges of determining the operational accounting criteria. Seasonal magazine of the accounting knowledge, no: 30, p: 4 3- Vice president of the technical system affairs navigation (2009): manual of designing and supplementation of the roller-concrete in country's roads, vice president of the technical system affairs navigation supervision, magazine no: 354 4- Vice president of the technical system affairs navigation (2010): explanation of the road construction studies, vice president of the technical systems affairs navigation, magazine no: 413 5- Vice president of the technical system affairs navigation (2011): regulation of the Iranian asphalt roads, vice president of the technical system affairs navigation, magazine no: 234 6- Vice president of the technical system affairs navigation (2012): geometrical regulation of the Iranian roads, vice president of the technical system affairs navigation, magazine no: 415 7- Vice president of the technical system affairs navigation (2013): technical features of the public roads, second revision, vice president of the technical systems affairs navigation, magazine no: 101 8- Nikkhah Azad Ali (1998): representation of the operational accounting establishment in the strategic management, accounting organization, collection of accounting articles, strategic management. Annex1 Professional questions ( professional criteria for gas-delivering of rural roads) Economical saving (expense of operation) No Criteria of operational accounting 1 Considering the priorities of the village distances for having the gas in gas delivering case (distance of the center from gas station TBS) that has been lowered its gas pressure in early phase of SGC being equal to 5km (15 scores) and the distance of the gas station is higher 5km (15 or equal scores from SGC gas station). The distance of the village 10km will have the same 15 or equal scores. And if the distance is higher than theses distances, it will be 30inch and lower with 5 scores 2 Considering the related priorities of the rural areas near to the jungle suburb (10 scores) (economical saving and national conservation) 3 Considering the related priorities of villages with more than 20 families (every family gets 1 score and max 5 scores) (coefficient of consumption and expected profit or loose) 4 Considering the related priorities of the rural areas and the industrial section o along with the villages (every consumption of 50m3 per hour has one score and max 10 scores) ( coefficient of the consumption load and expected profit or loss) 5 Considering the related priorities of the rural areas and gas delivering expenditures of every family with 20 scores to measure the related expense and this is divided by the number of families and it is estimated the gas delivering expenditure for every family 6 Available roads with max slope 22% in mountainous areas and public roads and the establishment of the national gas issues so that the shortest road is available by cars. It should be delivered by the permission of the contractor 7 Establishing and holding sessions with contractors and executive project managers and application of the 884

system suggestions in constructing the new and modern methods of the gas delivering and gas webs 8 Application of the provincial gas company from the maintenance management software for keeping the gas equipments 9 Measuring the real expense per m3 by urban and village separation from these gas fields by the national gas company and taking the price of the consumers 10 Preparing the real gas price in rural areas by the national gas company and taking the real price of the consumers 11 Estimating the real prices of the gas per m3 by the national gas company 12 Considering the priorities of conservation per m3 by the national gas company 13 Due to the limitations of the resources in basics of designing, a collection of villages should be established in a one line 14 In order to provide the public safety and prevention of the serious damage from earthquakes, a seismologic unit should be established in the related area 15 Considering the best and shortest road to transfer the gas into the related villages 16 Polyethylene pipes: arching the pipes for changing is permitted and the min arch of the pipe should be 25*OD but considering the bolts or welds along with the related arches are not allowed and they have to be designed so that the pipes never have been broken in this regard. 17 Polyethylene pipes: the whole welders should train the related courses being confirmed by the supervision unit. They have to follow the method IGS-DN-0. (0). Also their certificate should be certified by the same supervision unit 18 Polyethylene pipes: the welding equipments should be matched to the technical and standard national Iranian gas company using IGS-M-PL-0116 and this has to ensure of the workers healthy affairs 19 Used materials in polyethylene projects include the pipes and web bonds and these branches should be established based on the latest version of the technical Iranian national gas company using IGS-M-PL- 014-4 and polyethylene bonds use IGS-PL-014-2 and polyethylene to metal use IGS-M-PL-014-3 and the ZiniElegneurofiozhen IGS-M-PL-014-4 and polyethylene IGS-M-PL-014-5 by the confirmation of the employer should be allocated 20 Polyethylene pipes: welding operation based on the manufacturer instruction and electrofiozhen connection and considering the cooling time according to Article 10 21 Polyethylene pipes: sampling and experimentations with CRUSH TEST ) methods and bending the weld bar with STRIP BEND TEST and their evaluation by IGS-C-DN-03 can be achieved 22 Polyethylene pipes: experimentation of the gas-delivering webs with compressed air, experimentations after piping operation and before the efficacy can be done. These experimentations can be achieved by the air and pressure 100 p/inch at least one month before the beginning of the test in 40cm deep under the soil. The contractor is responsible for supervising the experimentations in details 23 Injection of the gas and establishing the polyethylene gas-delivering webs (4BAR) according to the chapter four instructions and establishing the gas webs 24 In welding the pipes of the gas transformation issues, these methods include the pipes welding operations and bonds and equipments and instruments as well as human forces 25 Designers and planners have to consider the area soil, road privacy, precipitation, length of piping and water surface, road slope and water speed 26 The injection of the gas in internal webs of the consumers should be subjected to the instructions of SR- W-103 using the certified forces 27 Obtained soils from soiling operation should be poured in three layers of the earth into a channel and every layer should be dug at 30cm by confirming the supervisor engineer 28 In order to stabilize the soil background in sloped areas, the contractor is responsible for using SC-6099 map instruction by the help of the cotton sacs full of sands and or cements with criterion 100 in certified distances into the channels trying to manage and control the same pipe. The suitable time to achieve these porcelain sacs after piping is an imperative case 29 Leveling surface by at least 1.5% of the width slope from the axe of the pipe 30 Considering the priorities of the latest status of the gas poverty areas in rural districts 31 Considering the priorities regarding to the climate areas of the villages in gas-delivering process 32 Measuring the process of gas-delivering to villages without any interruption 33 Comparing the quantity of the transformation line and rural cables in the end of the year 34 Number of rural predicted branches in the company plan 885

35 The provincial gas company should be responsible for reaching to its own targets 36 According to Article 3-9 of the budget issued 2013, the ministry of the oil has to receive the gas price and then it should define the tax payment by every m3 natural gas 100RLS from its own consumers. This should be reached to 16, 000, 000, 000, 000 RLS for establishing the gas equipments and instruments 37 According to Article 3-14 of the budget issued 2013, the ministry of the oil has to receive the gas price and then it should define the tax payment by every m3 natural gas 100RLS from its own consumers. This should be reached to 30, 000, 000, 000, 000 RLS for establishing the gas equipments and instruments 38 The necessary educational trains should be transferred into the rural people how to save the energy in this case 39 Rapid reaction of the gas company in emergency issues 40 Suitable responses of the gas company 41 Assistance and cooperation with consumers during the emergency times such as fire 42 Way of referring to the counter-writing affairs, trust ability of these officials, accuracy of these staffs when writing the counters, way of responding to consumers 43 Way of giving information in relation to the gas cutting issues and new services regarding to the consumers' rights, way of measuring the prices 44 The effect of the gas-delivering to the villages and increase of healthy affairs and villagers sanitary issues 886