Governmental Accounting - Articles List

Main Subjects = Governmental Accounting

Evaluation the tax literacy of Iranian managers

Articles in Press, Corrected Proof, Available Online from 19 January 2026

10.30473/gaa.2025.73913.1796

Mahdi Fazeli; Azar Moslemi; Mohammad Hamed Khanmohammadi; Mahmoud Moeinadin

A Comprehensive Model of Financial Resilience for the Islamic Revolution Housing Foundation

Articles in Press, Corrected Proof, Available Online from 02 February 2026

10.30473/gaa.2026.76225.1840

zahra mehri; Mohsen Rashidi; azar moslemi; zahra madahi

Providing a model for improving public financial management in Iran

Articles in Press, Corrected Proof, Available Online from 11 February 2026

10.30473/gaa.2025.76096.1836

parvin pourfakhrian; Shahnaz Mashayekh

Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.75490.1830

Mahdi Saghafi; Abdolkarim Moghaddam; Hossein Tebyaniyan; mozhgan chajy Bojd

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The effect of organizational characteristics on audit quality and performance mediated by burnout and workload.

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.74102.1802

Hamid Alvari Chenari; Omid pourheidari; Ahmad khodamipour

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Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.77165.1855

zahra Akhondan; Azam Shokri Cheshmeh Sabzi; Maryam Gavara; Majid bemani Mohammad Abadi

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Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.76515.1843

Amir Judy sisi; Jamal Bahri Sales; Saeid Jabbarzadeh Kangarluei; Ali Ashtab

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Designing a Framework For Internal Controls over Financial Reporting of Universities

Volume 12, Issue 1, January 2026

10.30473/gaa.2024.71296.1735

Maryam Shakiba; Monir Soudi

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The impact of accounting technology advancement on the quality of financial reports in the Iranian public sector

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.74007.1799

seyedsaman hashemian; khadijeh khodabakhshi parijan

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Developing the model of digital transformation in Iran's public sector audit: The content analysis approach

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.73729.1791

جواد شهنازخضرلو; abbasali daryaei

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Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach

Volume 12, Issue 1, January 2026

10.30473/gaa.2025.75727.1832

rasool montazeri hasaankeyyaadh; Seyyed Reza Seyyed Javadin; Mojtaba Amiri

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identification Challenges of Implementing Blockchain Technology in Public Sector Accounting

Volume 12, Issue 1, January 2026

10.30473/gaa.2025.72892.1768

Gholamreza Kordestani; Mahsa Ghasemi Toudeshkchoee; Hossein Kazemi

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A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability

Volume 12, Issue 1, January 2026

10.30473/gaa.2026.75475.1829

javad alipour; Reza Gholami-Jamkarani; Seyyed Abbas Borhani; Zohreh Hajiha

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Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court)

Volume 12, Issue 1, January 2026

10.30473/gaa.2022.57217.1446

Aliasghar Hadiloo; Adel Azar; Reza gholami jamkarani; Azadeh Maddahi

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Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste

Volume 12, Issue 1, January 2026

10.30473/gaa.2025.74030.1798

Mehdi Vallipour; fatemeh ahmadi; Mojtaba Moradour; Rahmatollah Mohammadipour

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The impact of performance measurement systems on organizational performance considering the mediating role of public accountability

Volume 11, Issue 2, September 2025, Pages 1-26

10.30473/gaa.2025.73918.1795

mohammadreza parsapoor; javad shekarkhah

The influence of conservative and liberal ideology on the adoption of environmental management accounting: a case study of public companies

Volume 11, Issue 2, September 2025, Pages 27-42

10.30473/gaa.2025.72841.1766

Peyman mousavi; Farzin Rezzaei; Banimahd Bahman; Mahdi beshkooh

Investigating the impact of big data on the qualitative characteristics of financial reports and accountability in the public sector

Volume 11, Issue 2, September 2025, Pages 43-62

10.30473/gaa.2025.75052.1819

mohammad kalate; zahra pourzamani; babak pourbahrami

Financial Supervision Model of Tehran Municipality Comptrolleres

Volume 11, Issue 2, September 2025, Pages 63-88

10.30473/gaa.2025.73279.1779

Mahdi Piri Sagharloo; Arash Tahriri

Developing a Framework for Modeling and Categorizing Financial Indicators in Risk Management of Hazardous Materials Transportation

Volume 11, Issue 2, September 2025, Pages 89-104

10.30473/gaa.2025.73392.1783

Hasti Jafari; Mohammad Reza Mehregan; Hossein Safari

A new model for improving the level of warning of independent auditors in Iran using grounded theory...

Volume 11, Issue 2, September 2025, Pages 105-124

10.30473/gaa.2025.73510.1786

davood Jouzdani; Kashanipour Kashanipour; azar Moslemi; Mohsen Koohi Nasrabadi

The Effect of Increasing Auditing Skills on Improving the Self-Efficacy of Public Sector Auditors in Detecting Fraud (Case study of the Supreme Audit Court branch in Guilan province)

Volume 11, Issue 2, September 2025, Pages 125-144

10.30473/gaa.2025.73901.1794

Seyed Reza Seyed Nezhad Fahim; mohammad taheri

Identifying and ranking effective factors on the effectiveness of agile knowledge management in state banks and providing practical and operational solutions

Volume 11, Issue 2, September 2025, Pages 145-162

10.30473/gaa.2025.73272.1777

Avan jamshidi; kaveh parandin; Effat akrami moghadam; Bahram Faramarzi

The impact of presidential elections on the value relevance of accounting information in public companies.

Volume 11, Issue 2, September 2025, Pages 163-178

10.30473/gaa.2025.73806.1790

seyed hesam vaghfi; Meraj Farhangdoost

Taxpayers' Perception of Public Sector Accountability (Public Sector Accountability, Government Financial Transparency, Balanced and Surplus Budget, Effective Dissemination of Information, and Public Government Participation) on Voluntary Compli

Volume 11, Issue 2, September 2025, Pages 179-196

10.30473/gaa.2025.75193.1821

Vahab Rostami; Zahra Haghighe khayam; Golriz Motazedi; Mojtaba Dalir

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Governmental Accounting

Journal Archive

Volume 12 (2025-2026)

Volume 11 (2024-2025)

Volume 10 (2023-2024)

Volume 9 (2022-2023)

Volume 8 (2021-2022)

Volume 7 (2020-2021)

Volume 6 (2019-2020)

Volume 5 (2018-2019)

Volume 4 (2017-2018)

Volume 3 (2016-2017)

Volume 2 (2015-2016)

Volume 1 (2014-2015)