Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System
During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2011-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_1271_f8780f75357121b9a44abc8ef38c8588.pdf |
| _version_ | 1797378298500612096 |
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| author | Jafar Babajani Adel Azar Morteza Moayeri |
| author_facet | Jafar Babajani Adel Azar Morteza Moayeri |
| author_sort | Jafar Babajani |
| collection | DOAJ |
| description | During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing countries have persuaded many scholars to investigate them. These studies have shown that mentioned reforms often stem from a set of factors and drivers observed in the countries encountering these reforms. The present study discusses the literature regarding these reforms, and identifies influencing factors and drivers in reforms of Iran’s public sector financial and operational accountability system from the viewpoint of Iranian experts. Accordingly, using Delphi method through a survey of 142 Iranian experts, the key factors and drivers of reforms in Iran's public sector financial and operational accountability system have been identified. In the end, the status of these factors and drivers in the current condition of Iran is evaluated. |
| first_indexed | 2024-03-08T20:05:50Z |
| format | Article |
| id | doaj.art-259e9ec88f2b4482a4dbd1fb2a6a77ee |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:50Z |
| publishDate | 2011-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-259e9ec88f2b4482a4dbd1fb2a6a77ee2023-12-23T10:34:51ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192011-03-019331371271Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability SystemJafar Babajani0Adel Azar1Morteza Moayeri2دانشگاه علامه طباطبائیدانشگاه تربیت مدرسدانشگاه علامه طباطبائیDuring the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing countries have persuaded many scholars to investigate them. These studies have shown that mentioned reforms often stem from a set of factors and drivers observed in the countries encountering these reforms. The present study discusses the literature regarding these reforms, and identifies influencing factors and drivers in reforms of Iran’s public sector financial and operational accountability system from the viewpoint of Iranian experts. Accordingly, using Delphi method through a survey of 142 Iranian experts, the key factors and drivers of reforms in Iran's public sector financial and operational accountability system have been identified. In the end, the status of these factors and drivers in the current condition of Iran is evaluated.https://qjma.atu.ac.ir/article_1271_f8780f75357121b9a44abc8ef38c8588.pdf: financial accountabilityoperational accountabilitypublic sector |
| spellingShingle | Jafar Babajani Adel Azar Morteza Moayeri Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System مطالعات تجربی حسابداری مالی : financial accountability operational accountability public sector |
| title | Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System |
| title_full | Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System |
| title_fullStr | Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System |
| title_full_unstemmed | Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System |
| title_short | Factors and Drivers of the Reforms in Iran's Public Sector Financial and Operational Accountability System |
| title_sort | factors and drivers of the reforms in iran s public sector financial and operational accountability system |
| topic | : financial accountability operational accountability public sector |
| url | https://qjma.atu.ac.ir/article_1271_f8780f75357121b9a44abc8ef38c8588.pdf |
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