Document Type : Research Paper

Authors

• sasan mehrani ¹
• mohammad abdzadeh kanafi ²

¹ Associate in Management, University of Tehran, Tehran, Iran.

² PhD. of Accounting, University of Tehran, Tehran, Iran.

Abstract

given the benefits of accounting innovations for the private sector, this question was raised for the public sector, why this part does not benefit from such innovations. But in practice, environmental characteristics and other internal and external factors influenced the diffusion of accounting innovations in the public sector.
research method: In this research, using qualitative research method and grounded theory approach, we seek to identify factors influencing the diffusion of accounting innovations in the Iran public sector. To achieve this goal, the factors influencing the diffusion of accounting innovations in the public sector were questioned through unstructured interviews with experts in the field of public sector accounting.
paper findings: Then, using the results obtained from open coding, Axial coding and selective coding, an integrated model that outlines the factors affecting the diffusion of accounting innovations in the public sector was designed. . . . . . . . . .

Keywords

• Grounded theory
• Innovation diffusion model
• Public sector accounting

20.1001.1.24234613.1398.5.2.1.0