Payame Noor University Governmental Accounting 2423-4613 5 2 2019 08 23 The Presentation model for diffusion of accounting innovations in the public sector The Presentation model for diffusion of accounting innovations in the public sector 9 24 6605 10.30473/gaa.2019.41556.1222 FA Sasan Mehrani Associate in Management, University of Tehran, Tehran, Iran. Mohammad Abdzadeh Kanafi PhD. of Accounting, University of Tehran, Tehran, Iran. Journal Article 2018 10 10 given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector.<br /> research method: In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting.<br /> paper findings: Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . . given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector.<br /> research method: In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting.<br /> paper findings: Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . . https://gaa.journals.pnu.ac.ir/article_6605_9c91b157efa4a141ef7b58bfd8e70169.pdf