نوع مقاله : مقاله پژوهشی
نویسندگان
گروه حسابداری، واحد شاهین شهر، دانشگاه آزاد اسلامی، شاهین شهر، ایران.
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The quality of financial reporting in public sector organizations plays a critical role in enhancing transparency, reliability, and financial accountability. The primary objective of this study is to investigate the effects of implementing public sector accounting standards, internal control systems, and human resource competency on the quality of financial reporting in public institutions. This research is applied in nature and adopts a descriptive–correlational design using a survey methodology. The statistical population comprises financial and accounting experts employed in executive public sector organizations in Shahinshahr and Meymeh counties. Using purposive sampling, a total of 100 respondents were selected during the second half of 1403 and the first half of 1404 (Iranian calendar). Data were collected through a structured questionnaire based on a five-point Likert scale. The validity of the instrument was confirmed through expert review, and its reliability was established using Cronbach’s alpha coefficient. Data analysis was conducted using multivariate causal structural equation modeling. The findings reveal that the implementation of public sector accounting standards, internal control systems, and human resource competency all have positive and statistically significant effects on the quality of financial reporting. Among these variables, the implementation of public sector accounting standards has the greatest impact, contributing substantially to improved transparency and greater consistency in financial information. Internal control systems enhance the reliability of financial reports by identifying and preventing errors and irregularities, while human resource competency improves reporting quality through increased accuracy and effectiveness in financial information processing.
کلیدواژهها [English]
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