نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.
2 گروه حسابداری، واحد جویبار، دانشگاه آزاد اسلامی، جویبار، ایران
3 گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Subject and purpose of the article: Identifying the drivers within the reporting environment of public non-governmental entities , while improving stakeholders’ perspectives, facilitates the fulfillment of accountability regarding the provision of public services and the protection of the public interest, and ultimately leads to strengthening public trust. By examination of their reporting environment, this study seeks to identify the factors that facilitate public accountability in line with their financial reporting objectives.
Research method: The study is applied in purpose and descriptive-analytical in design, relying on a documentary approach. Documentary evidence gathered as per the PRISMA protocol from three databases—Iran Treasure of Scientific and Technical Information, the Iranian ACECR Scientific Information Database, and Web of Science—and was subsequently subjected to thematic analysis. A total of 89 documents published between 1997 and 2024 were analyzed.
Research findings: The drivers of accountability were identified in eight main categories, comprising standardization and informational transparency, structural reforms in the financial reporting system, pressures arising from public fiscal constraints, an accountability culture, corporate governance and organizational management, compliance with regulatory requirements, a systemic approach to accountability, and the role of governing and expert oversight bodies.
Conclusion, originality, and contribution to knowledge: By adopting a comprehensive and interdisciplinary perspective and offering deep institutional insights, this study concludes that sustainable accountability in these entities results from the simultaneous interplay of institutional, structural, and normative drivers and is realized when reporting mechanisms, professional requirements, and social expectations are aligned within a coherent and mutually reinforcing framework.
کلیدواژهها [English]
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