Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Journal Archive

 

Volumes 7
Issues 23
Articles 126
Authors 223
Article View 84,741
Article Download 34,664
Article View Average 672.55
Article Download Average 275.11
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
The effect of audit quality on the relationship between governance, social and environmental (ESG) disclosure and dividend policy
Drawing a fuzzy cognitive model of a smart tax system based on the requirements of the digital economy
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)
Evaluating the effect of agency costs on permanent and temporary tax differences
Earnings per share prediction and actual earnings management using optimal valuation of operating assets
Current Issue: Volume 7, Issue 1 - Serial Number 23, February 2026, Pages 1-150 

Keywords Cloud

  • Public Sector
  • Public Sector Accounting
  • budget
  • Accrual Accounting
  • Budgeting
  • New Public Management
  • Accountability
  • Performance-Based Budgeting
  • Financial Reporting
  • GASB
  • Artificial intelligence
  • Tax Avoidance
  • COVID-19
  • Audit Quality
  • Operational Budgeting
  • Financial Supervision
  • corporate social responsibility
  • Tehran Municipality
  • Corporate Governance
  • Financial governance
  • Local Government
  • Public sector auditing
  • Tax Compliance
  • Inflation
  • Public sector financial reporting
  • Earnings Management
  • Public Value
  • Machine Learning
  • organizational performance
  • Blockchain
  • financial crisis
  • Human factors
  • Law of balanced use of the country\'s facilities
  • Efficiency
  • Spatial Econometrics
  • Systematic review
  • accrual basis
  • Institutional theory
  • Environmental Factors
  • structural equation modeling
  • Public sector accountants
  • Business strategy
  • Comptroller
  • Accounting
  • Financial Accountability
  • hierarchical analysis
  • Meta-analysis
  • Quality of Financial Reporting
  • Public Sector Accounting Standards
  • Financial Distress
  • Financial Sustainability
  • Tehran Stock Exchange
  • Tax Gap
  • sustainable development
  • Sustainability Reporting
  • Iranian Tax Law System
  • Non-executive director
  • Government financial statements
  • Disclosure
  • Financial System
  • Vision setting
  • Functional budget
  • Profitability
  • data security
  • Performance Measurement and Management Systems (PMMS)
  • Electronic Government
  • Annual profit announcements
  • Industry Expertise of Audit Partners
  • Labor force participation
  • Drivers of Accountability
  • \"Currency\"
  • Capital Market
  • Responsibility of accountability
  • Control of accounting
  • Trust
  • Strategic Planning
  • IGASs
  • Financial Reforms
  • Government finance
  • Conceptual Framework
  • Earnings persistence irregularity
  • Public sector ownership
  • Optimal decision making
  • holistic approach
  • Integrated Reporting
  • Sustainability indicators
  • Administrative Reforms
  • digital economy
  • Perceived Behavioral Control
  • Government transformation document
  • Public Revenue
  • Audit efficiency
  • \"Securities\"
  • Accounting Information
  • Efficiency of investment in labor
  • Tax technology
  • Financial Derivatives
  • Sustainable Income
  • Bank credit ratio
  • approaches to combat with corruption
  • Modern tax system
  • Governance and social institutions
  • Forward-looking information
  • covid 19
  • Intolerance of Ambiguity
  • Bitcoin and Ethereum
  • Laws and Regulations
  • legitimacy
  • Discrimination in budget distribution
  • behavioral skills
  • Budget-based planning
  • Expectation Gap
  • Budget distribution
  • Acceptance of operational budgeting
  • universities
  • Financial Independence
  • Supreme Audit Court
  • Accounting of refinery
  • E-Government
  • Risk disclosure
  • Income inequality
  • Disclosure Quality
  • Voluntary carbon disclosure
  • Forensic Accounting
  • Government actions
  • budgeting system
  • Modern public Management
  • growth
  • Management Accounting
  • Ilam Gas Company
  • Horizontal and vertical trust
  • crisis management
  • Temporary tax difference
  • Financial statements readability
  • Uzbekistan
  • Employee resistance
  • \"Economic Growth\"
  • Political communication
  • \"Tax revenues
  • optimization
  • Value-based asset- liability management
  • Financial reporting council
  • operating assets
  • Sustainability
  • Major shareholder ownership
  • Investment Opportunities
  • Ethical compliance
  • Intrinsic Dynamism
  • individual characteristics
  • New public financial management
  • fuzzy Delphi approach
  • Election and appointment
  • challenge
  • deficit
  • The Statement of accounting concept
  • Internal Audit
  • Performance base budgeting
  • earnings volatility accruals
  • Operating Cash Flow
  • International Financial Reporting Standard
  • Sustainable development goals
  • For-profit and commercial institutions
  • Economic Inequality
  • Management Accountants
  • Public sector financial management
  • Dividend Payment
  • Audit Fee
  • Performance of governments
  • financial fraud
  • Post-new public management
  • public-private partnership
  • Governmental development projects
  • Negative effects
  • Public sector accounting training
  • Transparency and accountability
  • Financial Managers
  • Earnings forecasting
  • experts
  • financial infrastructure
  • Cash Holding
  • IFRS 9
  • Governmental sector
  • Legitimacy theory
  • Environmental Challenges
  • Islam
  • Budget structure
  • balance sheet
  • Qualitative characteristics of financial information
  • Assets sales
  • Costing based on time-oriented activity
  • Disclosure of Information
  • organizational learning culture
  • Reform of accounting standards
  • stock price changes
  • Financing
  • Recognition & measurement approaches
  • Governmental Accounting Standards Board
  • Improving public financial management
  • financial instruments
  • Auditor’s size