Explaining the Quantitative Model of Public Sector Governance; Experimental Test of the Effect of Public Sector Governance on Financial Discipline

Document Type : Research Paper

Authors

1 PhD student of accounting, Babol Branch, Islamic Azad University, Babol, Iran

2 Associate Professor Department of Accounting, Babol branch, Islamic Azad University, Babol, Iran

3 Professor Department of Management, Mazandran University, Babolsar, Iran

Abstract

 
Subject and Purpose of the Article: Proper governance in the public sectors is one of the preconditions for good governance and one of the basic preconditions for sustainable development. The purpose of this study is to explain the governance model of the public sector and to investigate the effect of governance privilege on the financial indiscipline of selected ministries.
Research Method: Theoretical foundations and research background of relevant domestic and international principles and standards were examined and presented in the form of four components of transparency, responsiveness, efficiency, effectiveness and openness, and by analyzing the relevant indicators of each component.
Research Findings: Based on the analysis of the opinions provided by the experts, the generality of the proposed model model consisting of 4 components and 110 related indicators was confirmed. By analyzing the relevant reports, it was found that the two components of accountability and efficiency and effectiveness have caused a significant reduction in financial indiscipline in the studied devices.
Conclusion, Originality and its Contribution to the Knowledge: The research model, considering the scope of the indicators, can be used as a basis for establishing appropriate governance in the public sector and assessing its status, which leads to a more effective use of public funds.
 
 
 

Keywords

References

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Governmental Accounting
Volume 6, Issue 2 - Serial Number 12
September 2020
Pages 115-130

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History

  • Receive Date: 15 December 2019
  • Revise Date: 06 December 2020
  • Accept Date: 29 December 2020

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