Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Journal Archive

 

Volumes 7
Issues 24
Articles 127
Authors 226
Article View 91,309
Article Download 38,122
Article View Average 718.97
Article Download Average 300.17
Indexing & Abstracting 12
Reviewers 38

 

The Quarterly Journal of Public Sector Accounting and Budgeting (PSAB) is a scientific and academic journal aimed to publish scholars’ original and high quality manuscripts and reports in the field of public sector accounting. PSAB adheres to open access policy to accelerate the barrier-free dissemination of scientific knowledge which can result in higher visibility and increased citation for authors' works.

Accounting and financial researches in the public sector, government and executive bodies are examined in this quarterly. PSAB approach is scientific and research and its main view is to develop public sector accounting knowledge, identify public sector challenges and find suitable solutions to improve it.

PSAB is licensed by Ministry of Culture and Islamic Guidance in Islamic Republic of Iran. Also, the journal is published based on the contract number 15188 with the cooperation of the auditing organization. The audit organization is the highest accounting and auditing institution in Iran, which also compiles accounting standards for the public sector of Iran.

 

Indexed in ISC (Islamic World Science Citation Center) and DOAJ

  •  
  •  
    • Frequency: Quarterly
    • License Holder: Mehdi Faraji with the cooperation of Iran Audit Organization
    • License No.: 87097
    • E-ISSN: 2717-3135
    • Start: Autumn 2020
    • Language: English & Persian
    • Indexed and Abstracted: Yes
    • Review Process: Double Blind Peer Review
    • Acceptance Rate: 29%
    • Open Access: Yes
    • Average Review Time of Articles: 6 Weeks
    • Method of Reference Writing: APA 
    • Plagiarism Check: Yes (Hamyab Site)
    • Article Charges (For Iranian Authors):
    • 1.500.000 IRT for Reviewing, Editing and Publishing
    • English articles will be published free of charge if accepted.
    • Contact Email: Psabjournal@gmail.com

 

Most Visited Articles
Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy
The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy
The effect of corporate governance, audit quality and public sector accounting on the financial performance with the approach of neural networks (Case study: Iraq)
Identifying the obstacles and challenges of generating public assets of the government
The effect artificial intelligence in improving the effectiveness of accounting information systems(Case study: Municipalities of Tehran province)
Earnings per share prediction and actual earnings management using optimal valuation of operating assets
Accounting for public sector assets and potential implications for services: A review of related challenges
Current Issue: Volume 7, Issue 2 - Serial Number 24, May 2026, Pages 1-160 

An Analysis of Factors Influencing the Dimensions of the Tax Gap Among Large Taxpayers

Sadegh Shoaei, Mehdi Heydari, Hamzeh Didar, Seyed Mohammad Hadi Sobhanian, Parviz Piri, Hojjat Sayadi

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