Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Explain the dimensions of governmental accountability affecting performance

Document Type : Review Article

Authors
Rezvan Hejazi 1
Milad Nikkhah 2
1 professor of Accounting, Khatam University, Tehran, Iran
2 Internal Audit Manager, Shahed Qarz Al-Hasna Fund, Tehran, Iran
Abstract
One of the challenges that governments face today is accountability. Governments today must be held accountable for their policies and actions. Every government needs an accountable system, and democracy requires a proper accountability system. Governmental organizations are created by the people and for the people and must be accountable to them. Increasing transparency in reports on bonds and contingent liabilities is a fundamental feature of a public sector financial reporting framework. Some governments, with poor computational operations, are unable to make informed decisions about the use of scarce resources and are therefore unable to solve problems caused by government debt crises. Activities that provide a comprehensive and documented report on the performance and situation of a government are evaluated. Therefore, accountability and transparency of these reports are necessary to solve the problems caused by government debt crises. 
Keywords
Accountability
Performance of governments
Operational audit Transparency

Subjects

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Public Sector Accounting and Budgeting
Volume 1, Issue 2
December 2020
Pages 37-49

  • Receive Date 04 February 2021
  • Revise Date 20 February 2021
  • Accept Date 28 February 2021