Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Investigating the cases of corruption in the public sector and approaches to combat it from a critical accounting perspective

Document Type : Review Article

Author
Akbar Davaran
PhD Student of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
Abstract
Today, administrative and financial corruption has become a cultural and social problem. Especially in developing countries, this issue has been raised as one of the most important factors in the development of society, which has caused irreparable damage to the speed of the wheel of development of societies. Given the importance of the dangers of corruption and corruption for the stability and security of society, as well as democratic values and, most importantly, the rule of law, the fight against corruption is of great importance. In the present article, with the aim of investigating cases of corruption in the public sector and approaches to combat it, by evaluating studies and guidelines, we have obtained results according to which we have also had recommendations. 
Keywords
Public sector
Administrative and financial corruption
Critical accounting
Control of accounting
approaches to combat with corruption

Subjects

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Public Sector Accounting and Budgeting
Volume 1, Issue 1
September 2020
Pages 32-47

  • Receive Date 23 October 2020
  • Revise Date 05 November 2020
  • Accept Date 11 November 2020