https://www.psabjournal.ir/ Public Sector Accounting and Budgeting en daily 1 Wed, 21 Jan 2026 00:00:00 +0330 Wed, 21 Jan 2026 00:00:00 +0330 https://www.psabjournal.ir/article_233619.html In recent decades, Public Financial Management (PFM) has undergone profound structural transformations aimed at enhancing transparency, accountability, and efficiency. Adopting an analytical review approach, this paper examines international and domestic research within the 1983-2025 timeframe. By synthesizing theoretical literature, international policy frameworks, and empirical studies, this research contextualizes global PFM trends within the specific context of Iran and analyzes its associated challenges. Previous studies indicate that reforms such as performance-based budgeting, accrual accounting, medium-term expenditure frameworks, and digitalization have shifted the PFM paradigm from input-based control towards public value creation and results-orientation. However, this paper argues that the success of these technical tools is severely constrained by structural impediments. Challenges such as bureaucratic resistance, politicization of financial processes, lack of institutional and human capacity, and poor data quality have often led to the formalistic and unsustainable implementation of reforms, particularly in developing countries. By examining the Iranian context, this paper illustrates how these global challenges manifest in a specific national setting, exacerbating the gap between de jure policies and de facto implementation capacity. Ultimately, the paper concludes that the sustainability of financial reforms necessitates a gradual, context-specific approach that, rather than focusing on mimicking international models, is predicated on strengthening the foundations of governance, building domestic capacity, and securing political will. https://www.psabjournal.ir/article_235967.html This study explored the factors influencing the enhancement of budget and financial resource management within government organizations, with a particular focus on the Ministry of Economic Affairs and Finance. It examined three essential components: budget executive commitment, human resource capabilities, and the accuracy of budget planning, which are fundamental to achieving smart and sustainable financial performance. A statistical population comprising 1,200 managers and official employees from the ministry was studied. Based on the Cochran formula, a sample size of 291 individuals was selected for analysis. Data were collected using standardized questionnaires within scientific frameworks, and the results were analyzed using SPSS and Smart PLS software. The findings revealed that budget executive commitment has a positive and substantial impact on improving the efficiency of financial resource allocation processes. Furthermore, the critical role of human resource capabilities in enhancing budget-related procedures and financial decision-making was established. Precision in budget planning also contributed to improved efficiency, reduced financial discrepancies, and enhanced transparency in resource allocation systems. Statistical analyses verified all research hypotheses, affirming the coherence of the proposed analytical model. The research offers an actionable framework focused on the interaction between these three components to improve financial management and budgeting in Iran's public sector. Integrating executive commitment, strengthening human resource capabilities, and enhancing analytical precision in planning forms a strong foundation for a more transparent, accountable, and data-driven budgeting system. These findings highlight a shift toward intelligent, evidence-based management practices that move away from traditional budgeting approaches, fostering greater economic efficiency, fiscal equity, and long-term sustainability. https://www.psabjournal.ir/article_233620.html This study was conducted with the aim of explaining the impact of strategic planning components on financial governance in public sector organizations (the case study was municipalities in Tehran province). In the conceptual model, four components of internal environment analysis, external environment analysis, vision setting, and strategic goal setting were considered as independent variables and financial governance as the dependent variable. The study is of a descriptive-analytical (applied) and survey type; data were collected from 180 municipal managers and analyzed using SPSS software (version 27). The reliability of the instrument was confirmed at the desired level with Cronbach's alpha for the entire scale. The results showed that there is a positive and significant relationship between all components of strategic planning and financial governance, and in multiple regression, strategic goal setting is the strongest predictor of financial governance; then vision setting is placed, and environmental analyses have positive but weaker effects. The findings imply the pivotal role of translating the vision into measurable objectives and aligning the budget with strategic goals in improving transparency, accountability, sustainability, and fiscal coherence. https://www.psabjournal.ir/article_241994.html This research was conducted with the aim of developing a model for accounting ethics in the public sector, emphasizing the role of forensic accounting. The study is fundamental in nature, based on its objective, and exploratory in character. It employed a qualitative research method, specifically Grounded Theory, utilizing an expert interview process for data collection.The research population consisted of experts, including university faculty members, forensic accountants, and official accounting experts from the judiciary and justice system. Participants were selected through purposive sampling using the snowball technique, with a total of 11 experts interviewed to achieve theoretical saturation. For data analysis, in line with the Grounded Theory approach, three coding processes were utilized: open coding, axial coding, and selective coding. To determine the validity and reliability of the proposed model, a Delphi panel was employed alongside Kendall’s and Cronbach’s alpha coefficients. In this study, following the identification of 67 initial codes and the removal of overlapping codes, 53 secondary codes were ultimately derived. These were organized into 12 categories and 6 core axes of the Grounded Theory paradigm: causal conditions, contextual conditions, intervening conditions, core phenomena, strategies, and consequences. Using the Delphi technique and incorporating expert feedback, the proposed research model was evaluated and finalized. https://www.psabjournal.ir/article_233621.html This study adopts a quantitative approach and employs a validated questionnaire to examine the impact of Human Resource Performance‑Based Budgeting (HR‑PBB) on organizational performance in the Ministry of Economic Affairs and Finance within the framework of Iran’s Vision 2025. The results obtained from Structural Equation Modeling (SEM) indicate that budget implementation and organizational support have direct and statistically significant effects on organizational performance. Moreover, organizational support acts as a full mediator with a strong indirect effect, demonstrating that the transparency generated through budget implementation enhances perceived organizational support, which in turn leads to a significant improvement in organizational performance. The findings emphasize that performance‑based budgeting goes beyond a financial instrument and plays a strategic role in organizational transformation by strengthening human relations and organizational commitment, thereby enhancing the effectiveness of government systems. Accordingly, strengthening communication transparency and sustaining financial discipline are recommended as key requirements for improving the performance of public sector organizations. https://www.psabjournal.ir/article_241992.html The main goal of this study is to investigate the optimization of financial processes and the components affecting them using the opinions of Tehran Municipality Comptrollers in order to identify relevant issues, challenges, and topics and use them to develop and continue the path. The research method of the present study is qualitative content analysis and the research method is from the perspective of exploratory purpose. The data collection method was in-depth interviews conducted with Comptrollers of Tehran Municipality in 2023 and 2024.The findings show that optimizing financial processes in Tehran Municipality depends on factors such as: utilizing technology and information, Training employees in financial processes, monitoring the implementation of financial processes, the approach to continuous improvement of financial processes, the challenge of not complying with financial processes due to untimely notification of programs, the need for a unified approach in implementing financial processes, common financial processes in units, the need for system-oriented financial processes, and reforming financial processes. The component of unified approach in implementing financial processes has the greatest impact on optimizing financial processes in Tehran Municipality. In general, the coordinated implementation of the identified components and requirements related to optimizing financial processes can improve financial performance, increase public trust, organizational accountability, and provide the basis for optimal use of municipal financial resources. https://www.psabjournal.ir/article_233709.html The rapid transformation of digital technologies and the expansion of the data-driven economy have posed serious challenges to traditional tax systems, making the design of a localized model aligned with the digital economy a strategic necessity. This study aims to develop a fuzzy model of a modern tax system based on the requirements of the digital economy, adopting an interpretive approach and a mixed qualitative–quantitative methodology. In the qualitative phase, data were collected through semi-structured interviews with 24 experts in taxation, digital economy, and governance, and analyzed using thematic analysis to identify the key components of an intelligent tax system. In the quantitative phase, the relationships among these components were examined using a matrix-based questionnaire and pairwise comparison analysis grounded in fuzzy logic. The findings indicate that digital policymaking, data governance, and tax transparency function as central nodes within the intelligent tax system. A strong bidirectional relationship between data orientation and data governance (weight = 0.75), along with the high centrality of data governance (0.95) and data orientation (0.88), highlights the strategic role of these components. The results further emphasize a top-down policymaking structure and the importance of intersectoral coordination and data governance in reforming the tax system. https://www.psabjournal.ir/article_234631.html Increasing volatility in exchange rates, interest rates, and asset prices has exposed organizations in both the public and private sectors to a wide range of financial risks, leading to growing attention to derivative instruments as key risk management tools. This study adopts a systematic review approach to examine the existing literature on the use of financial derivatives for risk management in the public and private sectors, with the aim of identifying institutional, regulatory, and motivational similarities and differences. Studies published between 1990 and 2025 were collected from major academic databases; out of 198 identified articles, 47 studies were ultimately selected for final analysis based on the PRISMA framework. The findings indicate that although the use of derivatives for risk hedging is widespread, there are significant differences between the two sectors in terms of usage objectives, levels of disclosure transparency, and accounting frameworks. Identified research gaps include the integration of sustainability metrics, the role of crypto-derivatives in emerging markets, and the application of machine learning techniques in derivative risk assessment. Effective use of derivatives requires transparent regulatory frameworks, strong financial governance, and adequate technical capacity. https://www.psabjournal.ir/article_238038.html The integration of artificial intelligence into tax technologies creates transformative potential for enhancing business strategies through significant improvements in efficiency, accuracy, and regulatory compliance. Through a critical review of the literature, this article examines the role of AI driven innovations in reconfiguring tax functions and demonstrates how this technology can support the effective management of the growing complexity of tax regulations by automating complex tax processes. At the same time, the study emphasizes the dual role of artificial intelligence, such that alongside operational and strategic benefits, it also entails challenges including data security risks, privacy concerns, and the need for robust ethical frameworks to guide appropriate use. The findings indicate that AI based tax technology can meaningfully improve tax functions and strategic planning, provided that the associated risks are carefully identified and managed. Ultimately, the article highlights the importance of balancing the adoption of technological advances with risk management and presents a roadmap for the successful integration of artificial intelligence into business practices. https://www.psabjournal.ir/article_242251.html Economic inequality in recent decades has emerged as one of the fundamental challenges to social justice and the effectiveness of Iran’s tax system. The prevailing focus of the tax structure on income- and consumption-based taxes, alongside the relative neglect of accumulated wealth, has played a significant role in the persistence and intensification of this inequality. Within this framework, wealth taxation is considered an effective instrument for strengthening the redistributive function of taxation and curbing the concentration of wealth. This study adopts a descriptive–analytical methodology and is based on an examination of legal and legislative documents, including constitutional principles, tax laws, and institutional reports, to assess the capacities and challenges associated with implementing a wealth tax within Iran’s tax law system. The findings indicate that the absence of a comprehensive wealth tax statute, the fragmentation of existing regulations, weaknesses in asset identification mechanisms, and restrictive interpretations of the constitutional principle protecting legitimate property rights constitute the primary obstacles to the realization of such a tax. Nevertheless, an analysis of Articles 3, 43, 44, and 56 of the Constitution demonstrates that wealth taxation—provided that the requirements of tax justice and the proportionality of the tax burden are respected—enjoys sufficient legal legitimacy in advancing social justice and the public interest. The novelty of this research lies in articulating a tripartite framework of legitimacy encompassing social justice, sovereign authority, and proportionality of the tax burden, as well as in proposing a gradual implementation model. The findings of this study may serve as a foundation for drafting a comprehensive wealth tax law within Iran’s legal system.