Public Sector Accounting and Budgeting

Public Sector Accounting and Budgeting

Modeling Public Sector Accounting Ethics with Emphasis on the Role of Forensic Accounting

Document Type : Original Article

Authors
Javad Shahnaz Khezerlou 1
Hamid Aziz Mohammadlou 2
1 Department of Accounting. Faculty of Social Sciences. Imam Khomeini International University. Qazvin. Iran
2 Associate Professor, Department of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran
10.22034/psab.2026.241994
Abstract
This research was conducted to design and elucidate an accounting ethics model in the public sector, with an emphasis on the capacities of forensic accounting. In terms of purpose, the research is fundamental, and in nature, it is exploratory. It was implemented using a qualitative grounded theory approach through in-depth interviews with experts. The study population comprised academic experts, forensic accountants, and official justice experts. Using purposive and snowball sampling techniques, 11 individuals were selected until theoretical saturation was achieved. The data analysis process was conducted in three stages: open, axial, and selective coding. The reliability and validity of the model were confirmed using a Delphi panel, Kendall’s coefficient of concordance, and Cronbach’s alpha. The findings revealed the extraction of 53 secondary codes classified into 12 main categories. The final research model was delineated within a paradigmatic framework comprising causal conditions (ethical compliance, accounting systems, and objectives), contextual conditions (education, ethical development, and information technology), intervening conditions (professional skills), the core phenomenon (forensic accounting standards), legal and educational strategies, and ultimately social, governmental, and organizational consequences. This model provides a strategic framework for enhancing transparency and the integrity of the financial system in the public sector.
Keywords
Accounting
Ethical compliance
Public sector
Forensic accounting
Subjects
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Public Sector Accounting and Budgeting
Volume 7, Issue 1 - Serial Number 23
February 2026
Pages 23-62

  • Receive Date 15 November 2025
  • Revise Date 25 January 2026
  • Accept Date 20 February 2026