نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشجوی دکتری گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.
2 گروه حسابداری، واحد کرمانشاه، دانشگاه آزاد اسلامی، کرمانشاه، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
This study aims to examine government debt‑based financing instruments and to propose a framework for the development of public sector accounting standards. The research is applied–developmental in nature and adopts an exploratory qualitative approach. The participants comprised theoretical and practical experts in public sector accounting, public finance and fiscal policymaking, government debt management, and accounting standard‑setting. Using purposive sampling, 12 experts were selected. Data were collected through semi‑structured interviews and analyzed using the grounded theory method with the assistance of MaxQDA24 software. The findings indicate that causal conditions, including the increasing maturity of government financial obligations, instability in revenue streams, structural accumulation of public debt, and chronic budgetary resource constraints, create the conditions for the emergence of the core phenomenon, namely the government’s reliance on debt‑based financing instruments. This core phenomenon interacts with contextual conditions such as the legal and regulatory framework governing public financial management and the effectiveness of the public sector accounting and reporting system, while being influenced by intervening conditions, particularly government credit risk and its implications for investor confidence and financing costs. These factors collectively shape debt policy strategies related to issuance, management, disclosure, and risk control. The implementation of such strategies leads to outcomes including enhanced fiscal governance, improved quality of governmental decision‑making, strengthened transparency and coherence in financial reporting, the development of an efficient and reliable public debt market, and improved fiscal discipline and management of government obligations.
کلیدواژهها [English]
)