ali mohammdi; Heydar Mohammadzadeh Salteh; zahra dianati dalami; Yaqoub Aghdam Mazraeh
Abstract
Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts ...
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Subject and Purpose of the Article: The purpose of this study is to achieve a desirable model of public sector financial reporting quality using the grounded theory approach. Research Method: This is a qualitative and purposeful exploratory study whose data were collected through interviews with 27 experts selected by the snowball method in 2019. Research Findings: It shows that the quality of public sector financial reporting in Iran is not favorable. Empowerment of devices, managerial decisions, as a causal condition and budgeting system, behavioral factors, as underlying factors and resistance economy, financial stability, organizational cohesion, were identified as intervening conditions in this study. And the consequences lead to improving the efficiency and performance of public institutions, saving the country's costs, increasing the level of citizenship requirements. Conclusion, Originality and its Contribution to the Knowledge: According to the findings of the present study, the public sector of the country can move towards improving the quality of public sector financial reporting by careful planning and eliminating the existing weaknesses of financial reporting.
