Document Type : Research Paper
Authors
1
PhD student, Accounting Department, Al-Zahra University, Tehran, Iran
2
Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran
10.30473/gaa.2025.76096.1836
Abstract
Subject and Purpose of the Article: In a situation where the Iranian economy is facing chronic inflation and international constraints, reforming the public financial management system is no longer a bureaucratic choice, but a strategic necessity to achieve economic stability and sustainable growth. In order to be properly analyzed and reformed, public financial management requires clear conceptual and analytical frameworks; in this regard, the aim of this research is to provide a model for improving public financial management in Iran.
Research Methodology: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part of the research, the required data was collected using thematic analysis of semi-structured interviews with 19 experts in government and academic organizations and document mining of laws and regulations and foreign studies. In the quantitative part, we evaluated public financial management in Iran by scoring 94 indicators.
Research findings: After scoring the indicators of the Public Expenditure and Financial Accountability Assessment Framework and extracting codes in the laws and regulations section, the expert interview section, and foreign studies, five essential dimensions that require reform in public financial management were identified, including: institutional and legal framework, planning and budgeting, management of the government's financial structure, accounting and financial reporting, and monitoring and auditing. Conclusion, originality, and its addition to knowledge: An efficient public financial management system is the backbone of good governance. The model proposed in this research can be a roadmap for improving the transparency, accountability, and efficiency of the country's public financial management.
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