The usefulness of cost information in public sector decisions and Investigating the challenges of implementing accounting in public sector institutions

Articles in Press

Document Type : Research Paper

Authors

Department of Accounting, Ilam University, Ilam, Iran.

10.30473/gaa.2026.76801.1848

Abstract

Subject and Purpose of the Article: Improving efficiency in public service delivery and accountability to citizens, is one of the key objectives of the public sector. Management accounting can be a useful tool in austerity government because it produces information about the costs of public services and can be used for informed decision making. This could be considered a milestone because previous literature argues for the use of cost accounting in decision-making and in resource allocation. Despite the central role of cost accounting in the of decision-making usefulness in the public sector, there are several challenges in the path of its implementation in the public sector.
Research Method:The statistical population of the research is all the employees of the accounting departments of the government institutions of Behbahan in the number of 125 people, a sample of 95 people was determined, 115 questionnaires were distributed and finally 80 questionnaires were collected. The obtained data were analyzed using one-sample t-test and path analysis and using Smart PLS. The objectives of the research were achieved through formulation and testing of two hypotheses.
Research Finfings: The first hypothesis was raised with this content, the cost accounting information of the public sector is useful for making decisions in this sector. The results of this hypothesis showed that the cost accounting information of the public sector has a positive and significant effect on the usefulness of information in decision-making.

Keywords

Main Subjects

Governmental Accounting

Articles in Press, Corrected Proof
Available Online from 05 October 2026

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History

  • Receive Date: 09 December 2025
  • Revise Date: 28 September 2026
  • Accept Date: 05 October 2026

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