https://gaa.journals.pnu.ac.ir/ Governmental Accounting en daily 1 Fri, 23 Jan 2026 00:00:00 +0330 Fri, 23 Jan 2026 00:00:00 +0330 https://gaa.journals.pnu.ac.ir/article_12597.html Subject and Purpose: Remote auditing emerges as a confluence of technological advances, environmental conditions, organizational policies, and individual preferences, which—when adequately supported—can enhance audit efficiency and quality. Organizational support for employees therefore plays a pivotal role in the success of auditors’ remote work. Accordingly, this study aims to examine the effect of organizational support on the success of remote work among government auditors.Research Method: The research is applied in purpose and descriptive-survey in design. The statistical sample consists of 126 senior auditors employed by the Supreme Audit Organization of Iran as of March 2025, selected through accessible random sampling.Research Findings: Results indicate that organizational support for personal needs, procedural justice in determining remote-work conditions, and the management of budgetary pressures are significantly associated with employees’ perceptions of organizational support for remote auditing. Furthermore, organizational support for remote work is linked to reduced turnover intentions and diminished concerns about adverse impacts on auditors’ future career trajectories.Conclusion, Originality and its Contribution to the Knowledge: By fostering a supportive culture among top management, ensuring fairness in the implementation of remote-work policies, and avoiding undue rigidity in setting work objectives, the Supreme Audit Organization can alleviate apprehensions regarding the consequences of remote auditing and improve auditors’ retention within the organization 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_12596.html Subject and Purpose: Auditing is a crucial supervisory mechanism, vital for stakeholder trust in corporate governance. This research investigates how audit firms’ organizational characteristics impact audit quality and performance. It also analyzes the mediating roles of job burnout and workload within Iranian audit firms, aiming to clarify the dynamic interplay between organizational attributes and audit outcomes, which directly affects financial report credibility.Research method: This applied research uses a descriptive-survey method and structural equation modeling (SEM). Data were collected from auditors of Iranian audit firms through a standard questionnaire. The sample size was determined to be 384 people using the Cochran formula, which guarantees the validity of the proposed model.Research Findings: The findings indicate that structural factors (structure, technology, training, strategies), contextual factors (customer focus, values, environmental uncertainty, communication), and behavioral factors (dynamic adaptation, culture, goal setting, commitment) have a positive and significant effect on audit quality and performance. Workload overload and burnout mediate these relationships; however, burnout’s mediation was only significant for environmental uncertainty and organizational communication paths with audit performance at an alpha level of 0.10.Conclusion, originality and its addition to the knowledge: The results underscore the necessity of focusing on the interactions between organizational characteristics and audit quality/performance. Establishing appropriate structures, implementing modern technologies, and fostering a strong organizational culture can enhance audit quality and performance, thereby effectively improving service delivery in audit firms. 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_12648.html Research Topic and Objective: The main objective of this research is to analyze the relationships among personal norms, moral disengagement, and opportunistic earnings management in state-owned enterprises. The personal norms of managers and their lev-el of moral disengagement play a critical role in shaping managerial behaviors.Research Methodology: The study is applied, descriptive, and correlational. Data were collected via questionnaires from 225 accountants and financial managers working in state-owned enterprises. Data analysis was conducted using Structural Equation Modeling (SEM) and Smart PLS software.Research Findings: The findings indicate that personal norms have a positive and significant effect on both opportunistic earnings management and moral disengagement. This suggests that in the studied context, personal norms are more aligned with commitment to organizational goals (including earnings management) rather than the traditional deterrent role. Furthermore, moral disengagement has a direct and significant positive impact on opportunistic earnings management. The mediating role of moral disengagement in the relationship between personal norms and opportunistic earnings management was also statistically significant.Conclusion and Contribution: By confirming the facilitating role of moral disengagement, this research provides valuable information for policymakers. These insights can form the basis for designing policies aimed at reducing opportunistic behaviors through modifying moral disengagement and strengthening ethical constructs within the public sector environment.Keywords: Moral Disengagement, Opportunistic Earnings Management, Personal Norms 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_12647.html Topic and Objective: This research aimed to design and validate a comprehensive machine learning-based model for combating financial corruption in Iran's tax system. Tax corruption poses a significant challenge to the Iranian economy by exacerbating economic inequality, reducing public government revenues, and obstructing sustainable development.Methodology: The study is applied in purpose and descriptive-analytical in nature. The statistical population consisted of employees and experts from the Iranian National Tax Administration, with 140 participants selected through stratified random sampling. Data were collected using a researcher-developed questionnaire comprising 71 items across nine dimensions. Analysis employed advanced machine learning algorithms, including Random Forest, Gradient Boosting, and Deep Neural Networks. To enhance interpretability, SHAP values, Partial Dependence Plots (PDP), K-means clustering, and Fuzzy Analytic Hierarchy Process (AHP) were applied.Findings: Results revealed that complexity of tax laws, lack of process transparency, and weak oversight were the most influential factors in tax corruption. Cluster analysis identified three tax system profiles: traditional, transitional, and digital. Prioritization of solutions highlighted law clarification and simplification, education and cultural promotion, and accountability enhancement as the most effective measures.Conclusion, Originality, and Contribution to Knowledge: Scenario simulations indicate that full implementation of the proposed strategies could reduce tax corruption by up to 47.8% over five years. The study's originality stems from its advanced integration of machine learning with interpretable methods and multi-criteria decision-making, delivering an indigenous, comprehensive, and prioritized model. This framework offers a solid scientific basis for anti-corruption policymaking and future research. 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_12343.html AbstractSubject and Purpose: For transparent reporting of universities and their accountability to society, the existence of a framework for identifying and evaluating internal controls over financial reporting becomes necessary. The purpose of this study is to develop a framework for identifying and evaluating the internal controls over financial reporting of public universities affiliated with the Ministry of Science.Research Method: The present study is survey-based and applied in nature. Descriptive and inferential statistical methods were used to analyze the data, and for this purpose, SPSS software was employed. The research data were collected through a questionnaire. A total of 100 questionnaires were distributed among financial experts of universities and professional individuals employed outside universities, and 40 responses were received.Research Findings: Within the five domains of the COSO framework—including control environment, risk assessment, control activities, information and communication, and monitoring activities—applicable indicators for universities were identified. Finally, using the aforementioned statistical tests, a framework for identifying and evaluating the internal controls over financial reporting of universities was developed.Conclusion, Originality and its Contribution to the Knowledge: The results of the study indicate that all expert respondents confirmed most of the indicators existing in the developed framework. From the viewpoint of specialists, 17 indicators related to the control environment, 18 to risk assessment, 14 to control activities, 11 to information and communication, and 7 to monitoring activities included in the questionnaire are appropriate for identifying and evaluating the internal controls over universities’ financial reporting. 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_12595.html Subject and purpose: By using advanced accounting software and systems, financial information is recorded more accurately and timely, transparency is increased, and human errors are reduced. The purpose of the research is to examine the impact of advances in accounting technologies on the quality of financial reports in the Iranian public sector, and in terms of purpose, it is considered an applied research.Research method: In terms of data collection, the present study is one of the studies with a confirmatory approach that used a descriptive monitoring design (correlation type). The statistical population includes 1000 financial managers with more than ten years of experience in the Ministry of Economy and Finance during the study period (fall 1403), and 384 members of the community were selected as a sample using the Cochran formula.Research findings: Examining the correlation between cloud-based accounting technology and artificial intelligence with the quality of financial reports in the public sector shows a positive and significant relationship. In addition, the regression value of 0.984 indicates a strong and positive effect of artificial intelligence and cloud-based accounting technology on the quality of financial reports in the public sector.Conclusion, originality and its addition to knowledge: The formulation of policies for the use of artificial intelligence in the public accounting process by the government, the attention of government officials and regulatory bodies to investing in and upgrading cloud-based accounting systems and artificial intelligence, and training in the use of these technologies can improve financial reporting. 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_12644.html Objective: Changes in the environment caused by technological and digital developments mean an increase in the demand for accountability and transparency in traditional audit practices. Theoretical literature suggests a developing technological innovation in auditing. This research has been done with the aim of providing a model of digital transformation in Iran's public sector audit.Methodology: This article was qualitative, in terms of practical purpose, and descriptive-analytical in terms of data collection and analysis method, which was done with content analysis method. The statistical population included 13 people active in the field of public sector auditing, faculty members, and doctoral students who were selected using a snowball method. The collection tools were previous literature and semi-structured interviews. Data analysis was done based on the coding and systematic approach of Strauss and Corbin (1998) and then the fuzzy Delphi technique was used to screen and reach group agreement.Findings: The results showed that the model of digital transformation in Iran's public sector audit included structural and functional challenges, educational and organizational strategies, and scientific and general consequences.Research Implications: This research provided relevant insights into digital transformation and showed that digitization processes have brought about unprecedented changes in the way many public audit services are conducted and how information is generated, shared and used, and public sector audit inevitably It is and will be affected. 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_12645.html Subject and purpose: This research aims to present a comprehensive model for establishing a "Think Tank and Deliberative Body" in Tehran Municipality. Research Method: This study employs a mixed-method approach (quantitative and qualitative).In the qualitative phase, data were collected using grounded theory and semi-structured interviews with experts and managers in urban management and public policy domains. Following secondary analysis of domestic and international academic sources, the data were coded. Participant selection was conducted through purposive sampling until theoretical saturation was achieved. In the quantitative phase, the statistical population comprised all employees and managers of Tehran Municipality, with a sample of 382 individuals determined using Cochran's formula.The data collection instrument was a researcher-developed questionnaire based on components extracted from the qualitative phase, and data analysis was conducted through structural equation modeling using Smart-PLS software.Research Findings: Qualitative results revealed that five dimensions play a decisive role in think tank success: "Structure and Institutional Position," "Human Resources and Intellectual Capital,""Processes and Implementation Mechanisms," "Technology and Knowledge Management," and "Transparency and Accountability."Quantitative results also confirmed the significance and validity of structural-institutional, human resources, and procedural dimensions. Furthermore, the interaction and mutual reinforcement of these dimensions impact the sustainability and effectiveness of the model.Conclusion, Originality and its Contribution to the Knowledge:Establishing a think tank in Tehran Municipality requires institutionalizing formal structures, purposeful utilization of elites, creating feedback processes and organizational learning, and developing technological infrastructure and knowledge management systems. The proposed model can contribute to transparent, data-driven, and strategic decision-making in urban management. 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_12625.html The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran. The four approaches considered include: not charging taxes, applying special e-commerce tax laws, applying traditional trade tax laws, and tax exemptions. The research was conducted using a mixed method (data-driven qualitative and Delphi) and factor analysis, and 90 people including members of the Supreme Tax Council, directors of the Audit Organization, and university professors were surveyed. The results showed that the approaches of not charging taxes on e-commerce, granting exemptions to e-commerce, and applying traditional trade tax laws to e-commerce have no effect on promoting tax efforts. However, the adoption and application of special e-commerce tax laws increase the scope of tax laws, and if the tax collection capacity is at the previous level, it will not promote tax efforts, but may reduce the proportion of e-commerce tax efforts. https://gaa.journals.pnu.ac.ir/article_12669.html This study identification Challenges of implementing block chain technology in public sector accounting . In terms of philosophy, the research is of a mixed type and in terms of purpose, it is exploratory researches. In the qualitative part of the research, based on the content analysis approach, the components were identified, coded and the quantitative part, by surveying 15 experts in this field, the identified components were screened using the fuzzy Delphi method and the final model was presented, and then the influence and influence of the factors and the determination of internal relationships were examined using the fuzzy DEMATEL method. Finally, the most important challenges were prioritized using the fuzzy ANP method and pairwise comparisons.Research Findings: The results obtained showed that the final model of block chain challenges in public sector accounting includes 5 main dimensions and 23 components. In the challenges section, challenges related to providers and developers are the most influential dimensions and have the most interaction with other factors studied. Regarding the components of this section, standardization or uncertainty of standards is the most influential criterion, and interoperability, compatibility, and integration have the most interaction with other factors studied. Also, regarding prioritization, challenges related to providers and developers and uncertainty of standards have the highest priority in the dimensions and components section, respectively, according to the experts' opinions. https://gaa.journals.pnu.ac.ir/article_12671.html The purpose of this study is to expand the conceptual factors affecting the quality of auditing in the public sector. In this research, a mixed exploratory research method (qualitative and quantitative) has been used. In the qualitative section, using the foundation theorizing method and taking 38 interviews from the statistical sample of the research that were selected by snowball method, to identify the factors affecting the audit quality during 1398 and finally using MAXQDA20 software, paradigm model of quality an audit is provided. Then, in a quantitative method, using the distribution of 110 questionnaires designed from the concepts extracted from the interviews, the effectiveness of each structure in the audit quality model was measured using SMARTPLS3 software. Finally, the indicators of the audit quality model in the public sector according the extent of their impact is presented in this model. The results show that 191 sub-structures constitute 55 main structures in 7 categories of audit quality model in the public sector, the most important of which are suppliers in terms of quality of appointments, requirements in handling and desirability of facilities, and stakeholders in terms of quality audit reports. Expert opinions and the quality of experience of stakeholders and in the dimension of information providers in the general section, the quality of knowledge of information providers can be named. Creating audit quality is achieved by examining audit suppliers and applicants, and the effective role of financial information providers as the first input to this system is important. https://gaa.journals.pnu.ac.ir/article_12672.html Subject and Purpose: The financial timing of startups relying on new methods is one of the challenges of state-owned banks in developing countries, especially Iran. In this regard, this research was carried out with the aim of presenting a hierarchical model for evaluating the integrity of the performance of the new financing methods of the Bank Melli Iran in the startup ecosystem. Research Method: The method of conducting this research is mixed (qualitative-quantitative). The extraction of 16 indicators of the desired pattern was carried out in the qualitative part and by reviewing the valid research conducted, and the determination of the relationship between the indicators to achieve the model in the quantitative part was carried out by relying on the interpretive structural modeling (ISM) method. The self-interaction matrix of the relationship and effectiveness of the extracted indicators was collected with the help of experts. In addition, the quantitative data were also analyzed with Matlab software.Research Finfings: After analyzing the qualitative data, 16 indicators were identified and extracted to evaluate the integrity of the performance of the new financing methods of the Bank Melli Iran in the startup ecosystem. Then, analyzing the results in the quantitative section, we achieved a six-level model consisting of 16 indicators, the most influential of which are the level of dependence of startups on uncontrollable external factors, innovation in financing, initial capital for starting startups, and the business model of startups.