Designing a Financial Mangement Framework for General Treasury Administration in Iran

Document Type : Research Paper

Authors

1 PhD. in Accounting, ARAS Campus, University of Tehran, Tehran, Iran.

2 Assistant Professor, PhD. in Accounting, Faculty of Management, University of Tehran, Tehran, Iran.

3 Assistant Professor, PhD. in Public Administration, Faculty of Management, University of Tehran, Tehran, Iran.

Abstract

Subject and Purpose of the Article: General Treasury Administration is one of the key units that can increase the efficiency of government financial management. The purpose of this study is to design a framework for improving the financial management of the General Treasury Administration in Iran.
Research Method: This study has adopted the qualitative approach and the required data have been collected trough library research and field study. First, the academic literature and regulations are collected and analyzed, and then, the opinions of a focus group on the analysis are synthesized. The theme analysis method has been used to analyze the data.
Research Findings: After analyzing the data, 94 initial codes were identified for improving the current situation of the General Treasury Administration's financial management, 50 codes in the rules and regulations section and 44 codes in the processes section. These codes were eventually categorized into six dimensions: budget management (12 codes), public resource management (11 codes), bank account management (13 codes), cost management (14 codes), accounting management, and finance reporting (11 codes), audit management and financial supervision (17 codes).
Conclusion, Originality and its Contribution to the Knowledge: The General Treasury Administration has a key role in improving the financial management of the government in the public sector. The  proposed framework of this research is the first tool for improving the current state and can help policy-makers in this center.
 

Keywords

References

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History

  • Receive Date: 10 April 2021
  • Revise Date: 08 June 2021
  • Accept Date: 26 June 2021

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