Document Type : Research Paper
Authors
1 Professor of Accounting, Department of Accounting, Faculty of Social and Economic, Al-zahra University, Tehran, Iran.
2 Postdoc Researcher, Department of Accounting, Faculty of Social and Economic, Al zahra University, Tehran, Iran.
Abstract
Subject and Purpose of the Article:
With the emergence of new needs in society, governments have taken on new responsibilities. These responsibilities are extensive and diverse, but limited resources have compelled governments to prioritize needs and choose resource management policies. One of the most important tasks of governments is to protect public financial resources and ensure their efficiency in consumption. This duty is divided into several subtasks. The Treasury Single Account (TSA) system is a crucial component of government financial management information systems, and evaluating its performance is of great importance.
Research Method:
In this study, the Treasury Single Account was examined using a standard questionnaire from the World Bank and interviews with experts in the public sector in the year 1401 (2022-2023) in Iran. The study population consisted of experts in the Iranian public sector.
Research Findings:
According to evaluation criteria, the Treasury Single Account scored 69 out of 100, indicating that it falls within the range of average to good performance. The results show superiority in the security domain but the lowest performance in oversight mechanisms.
Conclusion, Originality and its Contribution to the Knowledge:
To increase productivity and efficiency in the use of public financial resources, it is essential to strengthen the Treasury Single Account unit to cover all aspects of preserving and efficiently utilizing these resources. This research provides a comprehensive evaluation of the Treasury Single Account system in Iran, elucidating the challenges and opportunities facing this system transparently and offering operational solutions to enhance its performance.
Keywords
- Treasury Single Account (TSA)
- Integrated Financial Management Information System (IFMIS)
- Government Payment Systems
- Public Sector Financial Management (PFM)
Main Subjects
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