Governmental Accounting - Articles List

Main Subjects = Governmental Accounting

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

Providing an AI-based audit quality model in the audit environment of Iran.

Volume 11, Issue 2, September 2025, Pages 197-212

10.30473/gaa.2025.74680.1809

yasaman khosravi; nemat rostami mazouie; hosein badie; fatemeh samadi

A Conceptual framework for developing Sustainability reporting in the public sector

Volume 11, Issue 2, September 2025, Pages 213-230

10.30473/gaa.2025.74121.1803

Mahdi Mahdavikhou; Maryam Nouraei; Mojtaba Chavoshani; Mehrdad Ghanbari

Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory

Volume 11, Issue 1, October 2024, Pages 1-20

10.30473/gaa.2025.72029.1751

Roohollah Seddighi; Ghasem bolo; Ebrahim Naeimi; Mohsen Alikhani

Investigating the Factors Affecting the Productivity of Islamic Banking (Case Study of Tose’e Ta’avon Bank and its selected Branches)

Volume 11, Issue 1, October 2024, Pages 21-34

10.30473/gaa.2024.70403.1708

Hasan SHarifi; kambiz hojabrkiani; Farid asgari

Performance-based budgeting Reform in the Public Sector- Assessing factors affecting the psychological readiness of financial staff

Volume 11, Issue 1, October 2024, Pages 35-58

10.30473/gaa.2025.68080.1661

Ghareibeh Esmailikia; mohammad oshani; Zahra Delshad hoseini; hossien tebyaniyan

The Phenomenology of the Lived Experiences of Accounting Professors from Public Sector Accounting Education

Volume 11, Issue 1, October 2024, Pages 75-92

10.30473/gaa.2025.69180.1681

Sajad Naghdi; roghayye jeddi; javad esmaeili; vahid ahmadian

Proposing a Model for Improving Performance Audit Reports in Public Sector Institutions Using a Meta-Synthesis Approach

Volume 11, Issue 1, October 2024, Pages 93-116

10.30473/gaa.2025.72366.1759

Omar MansourHamad; Parviz Piri; Akbar Zavari Rezaei

Designing a manager's reward measurement model with a financial reporting transparency approach (Study case: Iran's National Oil Products Distribution Company)

Volume 11, Issue 1, October 2024, Pages 117-130

10.30473/gaa.2024.71396.1737

Alireza Maleki; Fatemeh Ahmadi; Forouzan Mohammadi yarijani; Maryam Nouraie

Presenting a Performance-based Budgeting Model and Evaluating its Impact on Performance Accountability

Volume 11, Issue 1, October 2024, Pages 131-146

10.30473/gaa.2025.73481.1784

Arash Tofangsaz; Reza Sotudeh; Aziz Gord; Abbasali Haghparast

Identification of macro trends and future research of Iran's tax system with Causal Layered Analysis and Scenario planning Approach: from the perspective of science and technology

Volume 11, Issue 1, October 2024, Pages 147-166

10.30473/gaa.2025.72073.1752

Reza Jafari; Mansoor Garkaz; alireza matoufi; Ali Khozain

Loose Coupling Theory, Revenue Diversification and Financial Sustainability in Higher Education

Volume 11, Issue 1, October 2024, Pages 167-188

10.30473/gaa.2025.72588.1762

Sina Shahidi; Mohsen Amini Khouzani; Azam Sarvi; Meysam Arabzadeh; Maryam Atarasadi

The Effect of Responsibility on the Resilience of Accountants of Astan Quds Razavi in Meritorious Environments with a Spiritual Approach

Volume 11, Issue 1, October 2024, Pages 189-204

10.30473/gaa.2025.73359.1780

fahimeh zare; Sedighe Kamranrad; akram karimi

Examining the obstacles of using variable costing in Gas Company of Hormozgan province

Volume 11, Issue 1, October 2024, Pages 205-218

10.30473/gaa.2025.70559.1712

Hossein Nourani; Bahman Bazgir; Esmaeil Akhlaghi Yazdinejad

Treasury Single Account System in Iran: Achievements and Future Direction

Volume 10, Issue 2, July 2024, Pages 1-22

10.30473/gaa.2024.70477.1709

ALI Rahmani; Marziyeh Nourahmadi; ali shirzad

The Assessment of Model for Improving the Efficiency and Effectiveness of the Audit Committee

Volume 10, Issue 2, July 2024, Pages 23-40

10.30473/gaa.2022.65609.1614

mehdi Ali Hosseini; mehdi Beshkooh; Gholamreza Kordestani

The impact of health information technology on the relationship between financial performance and profitability in Imam Khomeini Hospital

Volume 10, Issue 2, July 2024, Pages 41-56

10.30473/gaa.2023.68781.1670

tayebeh jamshidi; kaveh parandin; Maryam Lale Mazhin; Ali hatami

Identifying barriers to product life cycle costing (case study of Hormozgan gas company)

Volume 10, Issue 2, July 2024, Pages 57-68

10.30473/gaa.2024.68962.1676

Hossein Nourani; Esmaeil Akhlaghi Yazdinejad; Bahman Bazgir

The Framework for Identifying and Prioritizing Anti-fraud and Corruption Criteria Based on the Fraud Triangle Model in Public and Private Sector By Fuzzy Delphi Method

Volume 10, Issue 2, July 2024, Pages 85-108

10.30473/gaa.2024.70928.1725

Farzaneh Keimasi; Gholamreza Soleimani Amiri

The effect of risk-based financial internal controls on the transparency of financial reporting in the public sector of the Kurdistan Region of Iraq

Volume 10, Issue 2, July 2024, Pages 109-124

10.30473/gaa.2024.70012.1699

nezar nasredin maroof; Omid Mahmoodi Khoshroo; peyman amini

The pattern of effective financial and governance factors on incorrect pricing in public sector companies

Volume 10, Issue 2, July 2024, Pages 125-142

10.30473/gaa.2024.70359.1707

seyede zahra mirashrafi; azar moslemi; seyed hesam vaghfi; ali lalbar

The financial conceptual model of the role of the banking industry on the development of the sports industry Community Verified icon

Volume 10, Issue 2, July 2024, Pages 143-156

10.30473/gaa.2024.71240.1734

Reza Sadeghpour; Mohammad Reza Esmaeili; Tayebeh Zargar

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)