Governmental Accounting - Articles List

Volume & Issue: Volume 12, Issue 2 - Serial Number 25, June 2026, Pages 1-400

Research Paper

Evaluation the tax literacy of Iranian managers

10.30473/gaa.2025.73913.1796

Mahdi Fazeli; Azar Moslemi; Mohammad Hamed Khanmohammadi; Mahmoud Moeinadin

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A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability

10.30473/gaa.2026.75475.1829

javad alipour; Reza Gholami-Jamkarani; Seyyed Abbas Borhani; Zohreh Hajiha

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Providing a model for improving public financial management in Iran

10.30473/gaa.2025.76096.1836

parvin pourfakhrian; Shahnaz Mashayekh

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A Study of Government Debt‑Based Financing Instruments with the Aim of Proposing a Framework for the Development of Public Sector Accounting Standards

10.30473/gaa.2026.77267.1864

Younes Mohammadi; Mehrdad Ghanbari; Roohollah Jamshidpour; Mojtaba Chavoshani

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Meta-analysis of macroeconomic variables on the Capital market with emphasis on the role of the government

10.30473/gaa.2026.77398.1861

mohammad nikoonesbati; Javad Shekarkhah; Meysam Amiri

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Presenting models of factors affecting financial innovations and stock price declines in state-owned banks

10.30473/gaa.2025.75998.1835

Mehdi Hasani; fatemeh ahmadi; lida azizpur; Rahmatollah Mohammadipour; Karen Fattahi

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A scientometric analysis of Accountability literature: current status, emerging trends

10.30473/gaa.2026.74982.1817

Ghassem Blue; behrang parsafard

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Identifying and Ranking the Roles of the Court of Accounts in the Country's Economic Growth and Development

10.30473/gaa.2026.77463.1866

Hamed Rahat dahmardeh; Reza Sotudeh; Mahmoudreza Rakhshani

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The Drivers of Accountability in Iranian Public Non-Governmental Entities: An Institutional, Structural, and Normative Analysis of the Reporting Environment

10.30473/gaa.2026.76213.1839

Mohammad Dabbaghi; Seyyed Rasool Masoumi; Ali Zabihi

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The Impact of Implementing Governmental Accounting Standards, Internal Control Systems, and Human Resource Competency on the Quality of Financial Reporting in Public Institutions

10.30473/gaa.2026.76464.1842

afsaneh jalali; Maryam Emamimibody

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Developing a Framework to Improve Audit Quality: The Role of Non-Audit Services and Audit Fee Discounting in Iran

10.30473/gaa.2026.77791.1872

Maziyar zarea; Mostafa Ghasemi; Abdolreza Mohseni

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Exploring the Thematic Dimensions of the Role of Management Accounting in Supporting Sustainable Supply Chain and Circular Economy Decisions

10.30473/gaa.2026.77732.1871

fateme soghra yaghoobi; Fatemeh Hashemi Moghadam

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Journal Archive

Volume 12 (2025-2026)

Issue 2

Issue 1

Volume 11 (2024-2025)

Volume 10 (2023-2024)

Volume 9 (2022-2023)

Volume 8 (2021-2022)

Volume 7 (2020-2021)

Volume 6 (2019-2020)

Volume 5 (2018-2019)

Volume 4 (2017-2018)

Volume 3 (2016-2017)

Volume 2 (2015-2016)

Volume 1 (2014-2015)