https://gaa.journals.pnu.ac.ir/ Governmental Accounting en daily 1 Fri, 22 May 2026 00:00:00 +0330 Fri, 22 May 2026 00:00:00 +0330 https://gaa.journals.pnu.ac.ir/article_12594.html Nowadays, considering the very important role and position of taxes in the budgeting system of countries, the issue of tax literacy is the focus of many foreign studies. However, in Iran, this issue has not been given special attention, In the qualitative stage of the research, the components of managers' tax literacy were identified using the Delphi method and after approval, a standard questionnaire for managers' tax literacy was developed using the Lavish index and the fuzzy Delphi technique and approved by experts; then in the quantitative stage of the research, using the cluster sampling method, questionnaires were distributed among (400) Iranian managers in 4 provinces and (367) complete questionnaires were collected and analyzed with appropriate statistical techniques.The findings of the qualitative section indicate that the components of managers' tax literacy are: 1) Salary and wages area 2) Value added tax area 3) Area related to purchase, sales and quarterly transactions and taxpayer system 4) Real estate area 5) Income area 6) Money laundering and tax evasion 7) Tax exemptions in the income area 8) Tax litigation process and relevant authorities 9) Tax crimes of failure to pay tax debt on time 10) Familiarity with accounting standards and recognition and analysis of financial statements 11) Familiarity with the audit process and preparation of an independent audit report. The findings of the quantitative section (review of 367 completed questionnaires) indicate the inadequacy of tax literacy of Iranian managers.The results showed that Iranian managers are tax illiterate https://gaa.journals.pnu.ac.ir/article_12673.html Subject and Purpose of the Article: In a situation where the Iranian economy is facing chronic inflation and international constraints, reforming the public financial management system is no longer a bureaucratic choice, but a strategic necessity to achieve economic stability and sustainable growth. In order to be properly analyzed and reformed, public financial management requires clear conceptual and analytical frameworks; in this regard, the aim of this research is to provide a model for improving public financial management in Iran.Research Methodology: The method of conducting this research is mixed (qualitative-quantitative). In the qualitative part of the research, the required data was collected using thematic analysis of semi-structured interviews with 19 experts in government and academic organizations and document mining of laws and regulations and foreign studies. In the quantitative part, we evaluated public financial management in Iran by scoring 94 indicators.Research findings: After scoring the indicators of the Public Expenditure and Financial Accountability Assessment Framework and extracting codes in the laws and regulations section, the expert interview section, and foreign studies, five essential dimensions that require reform in public financial management were identified, including: institutional and legal framework, planning and budgeting, management of the government's financial structure, accounting and financial reporting, and monitoring and auditing. Conclusion, originality, and its addition to knowledge: An efficient public financial management system is the backbone of good governance. The model proposed in this research can be a roadmap for improving the transparency, accountability, and efficiency of the country's public financial management. https://gaa.journals.pnu.ac.ir/article_12649.html The Islamic Revolution Housing Foundation (IRHF) is the most important non‑governmental public institution, established by decree of Imam Khomeini (RA) on April 10, 1979, with the mission of providing housing for the underprivileged in rural and urban areas.This research aimed to identify key indicators and their interrelationships, develop a comprehensive model of financial resilience, and propose seven alternative future scenarios to assist policymakers in making sustainable decisions under environmental uncertainty.Data sources included structured questionnaires, in‑depth interviews, and analysis of relevant documents. Quantitative and qualitative methods were applied, such as descriptive statistics, correlation analysis, MICMAC structural analysis, and scenario planning via Scenario Wizard.Findings show the financial dimension holds the highest importance (mean 4.25, weight 0.16). Critical indicators include liquidity and cash flow, risk and loss management, and resources/expenditure management.Structural analysis revealed strong interdependence between the financial, intra‑organizational, and economic dimensions.Scenario analysis indicates that favorable financial conditions combined with political stability, sustainable economic growth, and advanced technology adoption yield the highest resilience. Sensitivity tests showed that a 20% change in liquidity or risk management markedly affects resilience.This model, integrating scenario planning and risk management, offers a robust framework for enhancing the long‑term stability of IRHF and similar public institutions, enabling them to perform effectively amid uncertainty. https://gaa.journals.pnu.ac.ir/article_12784.html This study aims to examine government debt‑based financing instruments and to propose a framework for the development of public sector accounting standards. The research is applied–developmental in nature and adopts an exploratory qualitative approach. The participants comprised theoretical and practical experts in public sector accounting, public finance and fiscal policymaking, government debt management, and accounting standard‑setting. Using purposive sampling, 12 experts were selected. Data were collected through semi‑structured interviews and analyzed using the grounded theory method with the assistance of MaxQDA24 software. The findings indicate that causal conditions, including the increasing maturity of government financial obligations, instability in revenue streams, structural accumulation of public debt, and chronic budgetary resource constraints, create the conditions for the emergence of the core phenomenon, namely the government’s reliance on debt‑based financing instruments. This core phenomenon interacts with contextual conditions such as the legal and regulatory framework governing public financial management and the effectiveness of the public sector accounting and reporting system, while being influenced by intervening conditions, particularly government credit risk and its implications for investor confidence and financing costs. These factors collectively shape debt policy strategies related to issuance, management, disclosure, and risk control. The implementation of such strategies leads to outcomes including enhanced fiscal governance, improved quality of governmental decision‑making, strengthened transparency and coherence in financial reporting, the development of an efficient and reliable public debt market, and improved fiscal discipline and management of government obligations. https://gaa.journals.pnu.ac.ir/article_12785.html The performance of the Capital market is affected by various variables, including macroeconomic variables, and the relationship between macroeconomic variables and the capital market has always been an interesting topic for both researchers and investors, which has led to a large number of research in this field. Despite the extensive research conducted in this regard, there is no complete consensus on the most important variables affecting the Capital market and the role of the government in this regard, and the results presented in different studies are different and sometimes contradictory.in order to extract a set of variables and integrate them in this study, with a different approach and based on the meta-analysis method using comprehensive software (CMA2), the most important economic variables affecting the Capital market and determining the variables that are most affected by government decisions have been studied, considering the existing literature in this field. For this purpose, based on the search protocol and article selection index, the results of statistical analysis of 61 studies in this field were used.The review of the selected articles led to the identification of 10 influential economic variables, of which 3 indicators are directly influenced by government decisions and the other indicators are indirectly influenced by government decisions.Many indicators affecting the capital market, such as interest rates, are directly dependent on government decisions, which itself indicates the importance of the government's role in this market. https://gaa.journals.pnu.ac.ir/article_12848.html The purpose of this study was to present a model of factors affecting financial innovations to reduce the risk of stock price collapse in state-owned banks. Research was qualitative and quantitative. Research information was collected through interviews. Statistical population included experts, professors, and specialists in field of finance and managers of state-owned banks in Iran an unknown number, of which 22 people were selected until theoretical saturation was reached. Sampling method was snowball, and the interviewees were asked introduce people knowledgeable about the research topic for subsequent interviews. Primary data were collected through interviews. According methodological process, during three stages of open, axial, and selective coding, first, from a large number of types of primary data, codes related to the topic were identified; then, through continuous comparison, a concept was extracted from several codes, and other codes were also converted into concepts in the same way, resulting in 96 concepts. Although the concepts were placed in the form of a category, 24 categories were obtained for this study. Findings showed that 4 categories emerged as the central categories, including: human resource management, organizational culture, information technology infrastructure, and external financial resources. Other categories were placed five categories causal conditions, context, intervention, strategies, and consequences for presentation in visual model. Based on the indicators, components, concepts, and categories of the proposed model, a 96-question questionnaire was developed and based on the collected data, relationships of the proposed model were examined, and finally, Results showed the significance relationships and components presented model. https://gaa.journals.pnu.ac.ir/article_12781.html This study aims to explain managers’ intention to manage organizational inertia and adopt strategic management accounting in the public sector of Iran’s gas industry, using the framework of the Extended Theory of Planned Behavior (ETPB). The research addresses a gap in the literature namely, the lack of quantitative studies that explore behavioral factors influencing change management in strategic management accounting systems within the public sector, through a psychological-behavioral lens.This applied research was conducted using a descriptive-survey method. Data were collected via a researcher-developed questionnaire comprising 31 items. The reliability of the questionnaire was confirmed using Cronbach’s alpha and composite reliability, while its validity was verified through convergent validity (based on AVE values) and discriminant validity (using the Fornell-Larcker criterion). The statistical population included managers and financial experts in the public sector of the gas industry. Due to convenience sampling and operational constraints, a total of 195 analyzable questionnaires were gathered. Data analysis was performed using SmartPLS software and the Structural Equation Modeling (SEM) approach.The final model demonstrated a good fit . Results indicated that all constructs of the ETPB model had a positive, direct, and significant impact on the intention to manage organizational inertia in the adoption of strategic management accounting. Path coefficients, ranked from highest to lowest, were: attitude (0/625), moral commitment (0/531), subjective norms (0/473), perceived behavioral control external (0/407), and perceived behavioral control internal (0/340). Collectively, these variables explained 49/4% of the variance in managers’ intention to manage organizational inertia in adopting strategic management accounting. https://gaa.journals.pnu.ac.ir/article_12861.html Today, fulfilling accountability is considered one of the main responsibilities of governments. Due to the importance of the subject, a significant amount of research efforts in the field of public sector accounting have been devoted to developing the literature in this sector. In the first stage of the research method, published articles in the field of accountability, transparency, and responsibility were collected from the Scopus database between 1977 and 2025. In the second stage, monitoring documents and articles were selected and 2028 articles were selected. VOSviewer software was also used to analyze the articles. The findings indicate the existence of five main streams of research, including the relationship between accounting science and accountability, assessing accountability, disclosure adequacy (in order to assess how accountability is fulfilled), critiquing and examining the views of researchers, and various models of accountability performance and assessment. The results of the study indicate that cryptocurrencies (Bitcoin), artificial intelligence, financial technology (FinTech), and blockchain have entered the literature of this field, and the allocation of 14% of all citations in the last 5 years to the aforementioned keywords indicates the increasing interest of researchers in emerging research lines. It is expected that the future trend of research will lean towards emerging trends such as the impact of artificial intelligence The impact of artificial intelligence and blockchain on the improvement of subsystems of the accountability system will also be considered. https://gaa.journals.pnu.ac.ir/article_12862.html Subject and Purpose: The purpose of the present study is to identify and rank the roles of the Court of Accounts in the country's economic growth and development.Research Method: The present study was conducted using a mixed method (qualitative and quantitative). In the qualitative stage, deep content analysis and thematic analysis approach were used to identify the roles related to the role of the Court of Accounts in economic growth and development. The statistical population in this section includes articles published in Google Scholar, Scopus, and Mag Iran databases between 2015 and 2025, Research Findings: The results of the study showed that the most important roles of the Court of Accounts are: an effective role in increasing public trust, transparency, and organizational accountability, a role in promoting economic growth and development, resource and environmental sustainability, a role in strategic planning and designing a responsive organizational structure, the role of utilizing new technologies, artificial intelligence, data analysis, and knowledge management in conducting audits, the role of ensuring good governance, transparency, accountability, and organizational effectiveness, the role in conducting comprehensive, general, environmental, and performance audits, and the role of preventing and assessing the impact of environmental problems and environmental conditions on audit and executive processes.Conclusion, Originality and its Addition to Knowledge: The roles of the Court of Accounts in various areas lead to improved policymaking, safeguarding the treasury, https://gaa.journals.pnu.ac.ir/article_12670.html In the contemporary era of public governance, social accountability and transparency in performance information are considered fundamental pillars for the legitimacy and effectiveness of public sector organizations. This study aims to present a conceptual model of social auditing in public sector organizations. The research adopts a qualitative design based on the grounded theory approach, employing the systematic model proposed by Strauss and Corbin. The qualitative phase involved 15 experts in the field of public sector accounting and auditing, comprising academic scholars (6), senior managers and public sector auditors (6), and representatives of policy-making and standard-setting bodies (3). Interviews were conducted until theoretical saturation was reached. Data analysis followed the systematic grounded theory procedure. The findings identified six key dimensions of institutionalizing social auditing: transparency and accountability, social participation, social justice and equity, social and environmental sustainability, effectiveness and efficiency of public services, and integrity and administrative ethics. In addition, the study elaborated on the causal, contextual, and intervening conditions, as well as strategies and outcomes associated with the implementation of this system. The results indicate that achieving effective social auditing in the public sector requires transparent legal frameworks, advanced information and technological infrastructures, a responsive organizational culture, and political will to enhance performance transparency. The proposed model offers a foundation for policymaking and designing operational mechanisms to advance transparent, accountable, and sustainable governance in the public sector. https://gaa.journals.pnu.ac.ir/article_12786.html The emergence of the Metaverse as a novel platform for economic and informational interactions has brought about significant transformations in the field of accounting and financial reporting. The aim of this study is to examine the relationship between the consequences of accounting foresight and financial reporting in the Metaverse environment, and to identify the role of Metaverse accounting development, strategies, and various influencing conditions. This research is applied in terms of purpose and descriptive–correlational in method, with a quantitative approach. The statistical population consists of managers of brokerage firms and experts active in various sectors of the capital market. Sampling was conducted using an accessible and homogeneous approach, and based on the Morgan table, 384 questionnaires were distributed, of which 360 valid responses were analyzed. The data collection instrument was a researcher-made questionnaire containing 85 items on a five-point Likert scale, with validity confirmed by expert opinion and reliability verified with Cronbach’s alpha (above 0.7). Data analysis was performed using structural equation modeling in SmartPLS 3 software. The results indicated that Metaverse accounting development significantly affects strategies, strategies significantly influence outcomes, and causal and intervening conditions significantly impact Metaverse accounting development, whereas contextual conditions showed no significant effect. The findings suggest that accounting foresight in the Metaverse requires a focus on causal factors and targeted strategies to improve the outcomes of accounting and financial reporting. https://gaa.journals.pnu.ac.ir/article_12913.html Subject and purpose of the article: Identifying the drivers within the reporting environment of public non-governmental entities , while improving stakeholders’ perspectives, facilitates the fulfillment of accountability regarding the provision of public services and the protection of the public interest, and ultimately leads to strengthening public trust. By examination of their reporting environment, this study seeks to identify the factors that facilitate public accountability in line with their financial reporting objectives.Research method: The study is applied in purpose and descriptive-analytical in design, relying on a documentary approach. Documentary evidence gathered as per the PRISMA protocol from three databases—‌‌Iran Treasure of Scientific and Technical Information, the Iranian ACECR Scientific Information Database, and Web of Science—and was subsequently subjected to thematic analysis. A total of 89 documents published between 1997 and 2024 were analyzed.Research findings: The drivers of accountability were identified in eight main categories, comprising standardization and informational transparency, structural reforms in the financial reporting system, pressures arising from public fiscal constraints, an accountability culture, corporate governance and organizational management, compliance with regulatory requirements, a systemic approach to accountability, and the role of governing and expert oversight bodies.Conclusion, originality, and contribution to knowledge: By adopting a comprehensive and interdisciplinary perspective and offering deep institutional insights, this study concludes that sustainable accountability in these entities results from the simultaneous interplay of institutional, structural, and normative drivers and is realized when reporting mechanisms, professional requirements, and social expectations are aligned within a coherent and mutually reinforcing framework. https://gaa.journals.pnu.ac.ir/article_12914.html The quality of financial reporting in public sector organizations plays a critical role in enhancing transparency, reliability, and financial accountability. The primary objective of this study is to investigate the effects of implementing public sector accounting standards, internal control systems, and human resource competency on the quality of financial reporting in public institutions. This research is applied in nature and adopts a descriptive–correlational design using a survey methodology. The statistical population comprises financial and accounting experts employed in executive public sector organizations in Shahinshahr and Meymeh counties. Using purposive sampling, a total of 100 respondents were selected during the second half of 1403 and the first half of 1404 (Iranian calendar). Data were collected through a structured questionnaire based on a five-point Likert scale. The validity of the instrument was confirmed through expert review, and its reliability was established using Cronbach’s alpha coefficient. Data analysis was conducted using multivariate causal structural equation modeling. The findings reveal that the implementation of public sector accounting standards, internal control systems, and human resource competency all have positive and statistically significant effects on the quality of financial reporting. Among these variables, the implementation of public sector accounting standards has the greatest impact, contributing substantially to improved transparency and greater consistency in financial information. Internal control systems enhance the reliability of financial reports by identifying and preventing errors and irregularities, while human resource competency improves reporting quality through increased accuracy and effectiveness in financial information processing. https://gaa.journals.pnu.ac.ir/article_13089.html AbstractSubject and Purpose: The present study was conducted to explore the themes of management accounting's role in supporting sustainable supply chain and circular economy decisions. Given environmental complexities, ecological pressures, and the necessity of integrating sustainable development goals into organizational decisions, the need for a systematic explanation of management accounting functions in this area is increasingly felt.Research Method: This study was designed using a qualitative approach based on the interpretivism paradigm. Data were collected through 21 semi-structured interviews with management accountants, financial managers, and sustainability experts. Purposive and snowball sampling continued until thematic saturation was achieved. Data analysis was performed using thematic analysis and MAXQDA 2020 software.Research Findings: The findings led to the identification of 8 main themes and 91 sub themes. The main themes include: strategic alignment and decision-making time horizon; valuation and financial measurement of circular elements; decision-support tools, models, and processes; internal controls, incentives, and governance mechanisms; data, digitalization, and traceability transparency; reporting, market transparency, and assurance; organizational culture, competencies, and institutional learning; and policy making, regulations, and inter-organizational coordination.Conclusion, Originality and its Addition to Knowledge: The results indicate that management accounting, as a knowledge-based and institutional infrastructure, can establish a link among economic, environmental, and social objectives at the supply chain level and facilitate the transition of organizations toward a circular economy. https://gaa.journals.pnu.ac.ir/article_12982.html Subject and purpose: This study aims to develop a comprehensive model to enhance the quality of auditing in Iran, focusing on non-audit services and fee discounts.Research Method: The research employs a mixed-methods approach, integrating both qualitative and quantitative techniques. In the qualitative phase, semi-structured interviews with auditing experts were conducted to identify the key factors influencing audit quality, leading to the formulation of a conceptual framework. Research findings: The results of the path analysis revealed that all hypothesized relationships within the model are statistically significant and positive. Among the variables, "Factors related to non-audit services and fee discounts" exhibited the strongest impact, evidenced by high path coefficients and t-statistics significantly exceeding 6. Additionally, "Financial statement review" and "Strategic approaches" demonstrated meaningful effects on the dependent constructs, indicating their critical role in the quality enhancement process. The model's predictive relevance and validity were confirmed through effect size indices (f²) and Q² statistics, indicating the robustness and reliability of the proposed framework. Conclusion, originality and its contribution to the knowledge: The findings suggest that improving audit quality necessitates a holistic approach that simultaneously considers operational, organizational, and environmental dimensions of non-audit services and fee discounts. This research contributes to the literature by offering a data-driven, empirically validated model that can serve as a practical guide for policymakers and professional managers in Iran’s auditing sector. In conclusion, the study emphasizes that enhancing audit quality in Iran requires a comprehensive understanding of the multifaceted influences of non-audit services and fee discounts. https://gaa.journals.pnu.ac.ir/article_13490.html Subject and Purpose of the Article: Tax compliance, as a vital citizenship behavior and a fundamental tool in the process of fulfilling taxpayers' tax obligations in accordance with relevant laws and regulations and tax enforcement laws in a country, can be examined from the perspective of specialized and cognitive factors and motivational and emotional factors (patriotism). Accordingly, the aim of the present study is to examine the relationship between tax literacy and tax compliance with an emphasis on the moderating role of patriotism.Research Method: The present study is quantitative in terms of its implementation method. The data collected using standard questionnaires were analyzed using the structural equation method. The statistical population of the study is managers and board members in the time period of 2025 AH, and ultimately 260 managers in 5 provinces were selected using cluster sampling.Research findings: The research findings show that managers' tax literacy and patriotism have a direct and significant relationship with their tax compliance, and managers' patriotism also has a positive and significant effect on the relationship between tax literacy and tax compliance.Conclusion, originality and its addition to knowledge: From a knowledge-building perspective, this study the issue of tax compliance has been examined from a social perspective in addition to the literacy and expertise dimension, which can be a starting point for conducting new studies in this field. Also, from a tax policy perspective, it emphasizes the importance of education and tax literacy in line with strengthening the sense of national belonging. https://gaa.journals.pnu.ac.ir/article_13495.html 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. https://gaa.journals.pnu.ac.ir/article_13525.html This study aimed to elucidate the organizational antecedents influencing the development of financial information systems at the Zanjan Province Tax Administration, utilizing Grounded Theory. The research is applied in purpose and qualitative-exploratory in nature. Data were collected through semi-structured interviews with managers and experts in the fields of taxation, finance, and information technology. Following the concurrent analysis of 12 interviews, no new conceptual codes or categories emerged, indicating initial theoretical saturation; subsequently, three additional interviews were conducted to confirm saturation stability, bringing the final sample size to 15 participants. Data were analyzed through three stages: open, axial, and selective coding. The findings identified the core phenomenon as the "integrated and effective development of financial information systems." Causal conditions included organizational culture, management and planning, technology and information capabilities, and organizational structure and design. Organizational characteristics and the operational context of the Zanjan Province Tax Administration were identified as contextual conditions, while governmental and regulatory factors, resources, human factors, technical limitations, and security requirements were identified as intervening conditions. Strategies encompassed assessment and analysis, development and empowerment, innovation and continuous improvement, and feedback collection and analysis. The consequences were twofold: positive outcomes included enhanced transparency, efficiency, accuracy, decision-making quality, and stakeholder satisfaction; challenging outcomes included security risks, resistance to change, learning demands, and the need for sustainable resources. Based on the proposed model, the development of financial information systems is effective only when organizational, human, institutional, and technological capacities are simultaneously strengthened and the associated challenges are effectively managed. https://gaa.journals.pnu.ac.ir/article_13541.html Subject and Purpose:This study aimed to implement Activity-Based Budgeting (ABB) in Hormozgan Province Gas Company and compare it with the traditional budgeting system. Research Method:The applied research employed a descriptive-analytical approach within a case study framework. Data were collected through structured interviews with managers and experts, review of financial documents, and direct observation of processes. The study identified 47 main activities and calculated separate cost drivers and absorption rates for each activity.Research Findings:The results of this study showed that the activity-based budgeting system provides a more realistic picture of the cost structure compared to the traditional system. Specifically, general administrative expenses decreased by 58.7 percent and distribution and sales expenses by 94.8 percent, while the cost of services increased by 66.8 percent. These changes indicate a more accurate and fair allocation of costs in the new system. Also, the financial transparency created by the ABB system led to improved management decision-making and identification of low-performance activities. The comparative results of the two systems are presented in Tables 1 to 4, which clearly show the superiority of the ABB system in providing real information.Conclusion, Orginality and its Contribution to the Knowledge: Implementing the activity-based budgeting system in Hormozgan Province Gas Company is an important step towards improving the financial system and cost management. By providing accurate and transparent information, this system allows for optimal allocation of resources and improved management decision-making.