Document Type : Research Paper
Authors
1
Department of Accounting, Zah.C, Islamic Azad University, Zahedan, Iran.
2
Department of Financial and Accounting, Faculty of Humanities, Meybod University, Meybod, Iran
10.30473/gaa.2026.77463.1866
Abstract
Subject and Purpose: The purpose of the present study is to identify and rank the roles of the Court of Accounts in the country's economic growth and development.
Research Method: The present study was conducted using a mixed method (qualitative and quantitative). In the qualitative stage, deep content analysis and thematic analysis approach were used to identify the roles related to the role of the Court of Accounts in economic growth and development. The statistical population in this section includes articles published in Google Scholar, Scopus, and Mag Iran databases between 2015 and 2025,
Research Findings: The results of the study showed that the most important roles of the Court of Accounts are: an effective role in increasing public trust, transparency, and organizational accountability, a role in promoting economic growth and development, resource and environmental sustainability, a role in strategic planning and designing a responsive organizational structure, the role of utilizing new technologies, artificial intelligence, data analysis, and knowledge management in conducting audits, the role of ensuring good governance, transparency, accountability, and organizational effectiveness, the role in conducting comprehensive, general, environmental, and performance audits, and the role of preventing and assessing the impact of environmental problems and environmental conditions on audit and executive processes.
Conclusion, Originality and its Addition to Knowledge: The roles of the Court of Accounts in various areas lead to improved policymaking, safeguarding the treasury,
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