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:: Volume 8, Issue 30 (2025) ::
2025, 8(30): 58-69 Back to browse issues page
بررسی نقش میانجی‌گری مسئولیت‌پذیری حقوقی در رابطه بین آموزش قوانین مالی و کاهش تخلفات در معاملات دولتی در مدیران دستگاه‌های اجرایی استان همدان
Abstract:   (209 Views)
The present study aims to explain the mechanism of the effectiveness of financial law education on reducing violations in government transactions and to determine the position of legal responsibility in this process. This study is applied in terms of its purpose and in terms of its data collection method, it is in the descriptive-correlational survey-based research group. The statistical population includes all managers of executive agencies in Hamadan province in 1404, 40 people, and due to the limited size of the population, a questionnaire was distributed to all of them. To measure financial law education, a researcher-made 20-question instrument derived from the laws of public accounting and tenders was used, for legal liability, an 18-question questionnaire by Zarei et al. (2016), and for violations in government transactions, a 25-question questionnaire based on the supervisory reports of the Court of Accounts was used. The results of structural equation modeling indicated that financial law education directly affects the reduction of transaction violations, and at the same time, legal responsibility also significantly mediates the relationship between these two variables. In other words, the higher the level of legal responsibility among managers, the greater the reduction in transaction violations will be in financial law education.
Keywords: Financial law training, legal liability, transactional violations, government transactions
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Type of Study: Research | Subject: Special
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بررسی نقش میانجی‌گری مسئولیت‌پذیری حقوقی در رابطه بین آموزش قوانین مالی و کاهش تخلفات در معاملات دولتی در مدیران دستگاه‌های اجرایی استان همدان. Journal title 2025; 8 (30) :58-69
URL: http://malieh.dmk.ir/article-1-375-en.html


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Volume 8, Issue 30 (2025) Back to browse issues page
دانش حقوق و مالیه Knowledge of Law and Finance
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