https://www.psabjournal.ir/ Public Sector Accounting and Budgeting en daily 1 Tue, 21 Apr 2026 00:00:00 +0330 Tue, 21 Apr 2026 00:00:00 +0330 https://www.psabjournal.ir/article_235967.html This research was conducted to identify and explain the key factors affecting the improvement of budget and financial resource management processes within the Ministry of Economic Affairs and Finance. The primary focus is on three fundamental components: budget executive commitment, strengthening human resource capabilities, and increasing budget planning accuracy as the pillars of intelligent and sustainable financial performance. The statistical population of this study comprised 1,200 managers and official employees, from which a sample of 291 individuals was selected for analysis based on Cochran’s formula. Data collection was performed using standardized questionnaires, and analyses were conducted with high precision using SPSS and Smart PLS statistical software. The findings revealed that budget executive commitment has a direct impact on the effectiveness of resource allocation. Additionally, the role of human capital competencies in enhancing decision-making and the positive impact of planning accuracy on reducing financial variances and promoting transparency were confirmed. All research hypotheses were supported, and the final model exhibited desirable structural consistency. This study offers a novel framework for transparent and accountable budgeting that, by substituting traditional methods with evidence-based management, will lead to increased productivity, the full realization of financial equity, improved economic discipline, and guaranteed long-term sustainability in the macro-financial systems of governmental organizations, particularly within the structure of the Ministry of Finance. https://www.psabjournal.ir/article_241994.html 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. https://www.psabjournal.ir/article_241992.html The primary objective of this study is to investigate the optimization of financial processes and the critical components influencing them, utilizing the professional perspectives of Tehran Municipality comptrollers. This investigation aims to identify pertinent issues, challenges, and thematic priorities to facilitate the development and sustainability of financial pathways. Methodologically, the study adopts an exploratory qualitative content analysis approach. Data collection was conducted through extensive in-depth interviews with Tehran Municipality comptrollers during the 2023–2024 period. The findings demonstrate that optimizing financial processes in Tehran Municipality is contingent upon several key factors: utilizing technology and information, training employees in financial procedures, monitoring process implementation, adopting continuous improvement approaches, addressing non-compliance caused by untimely program notifications, establishing a unified approach, standardizing common unit processes, developing system-oriented workflows, and reforming financial processes. Notably, the ‘unified approach’ emerged as the most influential component in optimizing the municipality’s financial operations. Ultimately, the coordinated implementation of these identified components and requirements can significantly enhance financial performance, strengthen public trust, improve organizational accountability, and provide a robust framework for the optimal utilization of municipal financial resources. 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. https://www.psabjournal.ir/article_243626.html This study investigates the relationship between earnings quality and cash holdings while examining the moderating role of public sector ownership in listed firms. Although prior studies have documented the association between financial reporting quality and corporate liquidity, limited evidence is available from emerging capital markets regarding the governance role of public sector ownership. To address this gap, the study examines whether public sector ownership alters the relationship between earnings quality and cash holdings. The research adopts a descriptive correlational design using panel data from 163 companies listed on the Tehran Stock Exchange over the 2014 to 2024 period. Financial information was obtained from audited financial statements and market databases. The hypotheses were tested using panel multiple regression models with fixed effects and GLS estimation after diagnostic tests. The findings indicate that earnings quality has a negative and statistically significant effect on cash holdings. Furthermore, the interaction between earnings quality and public sector ownership is negative and significant, indicating that public sector ownership strengthens the negative association between earnings quality and cash holdings. The study extends the literature by providing evidence from an emerging market and demonstrates that public sector ownership serves as an effective governance mechanism influencing corporate cash holding decisions and financial reporting quality. https://www.psabjournal.ir/article_244422.html Local government deficits in Indonesia have become a pressing fiscal concern amid global economic uncertainty, raising questions about which institutional and budgetary factors most strongly drive deficit realization within a decentralized fiscal system. While prior studies have examined legislative oversight and budgetary determinants separately, integrated evidence on their simultaneous effects remains limited. This study aims to examine the influence of legislature size, budget size, budget revisions, and budget performance on the deficit realization of Indonesian local governments. Using a purposive sampling approach, the population comprised all 280 district and city governments (out of 514) that experienced a realized deficit in 2022, with data obtained from local government financial reports via the Ministry of Home Affairs. Multiple linear regression analysis was employed to test the hypotheses. The results show that budget size exerts a significant positive effect, whereas budget performance exerts a significant negative effect on deficit realization; legislature size and budget revisions show no significant influence. These findings suggest that fiscal deficits in Indonesian local governments are driven more by budgetary management than by legislative oversight capacity, offering novel evidence in a decentralized developing-country context. Accordingly, policymakers should prioritize strengthening budget formulation, execution, and performance management to curb excessive deficits and enhance fiscal sustainability and efficient public resource allocation. https://www.psabjournal.ir/article_247876.html The objective of this research is to conduct a detailed investigation into the key role of management accounting systems and performance evaluation in the process of structural transformation and changes within the public sector, with a specific focus on municipalities in Tehran Province. Given the nature of the subject and the urgent need for public organizations to improve efficiency, this study is categorized as 'applied' research, employing a quantitative 'descriptive-survey' approach. A standardized questionnaire was utilized as the research instrument, the validity and reliability of which were confirmed prior to final distribution. Fieldwork and questionnaire distribution among the employees and managers of Tehran Province municipalities were carried out during the year 1404 (2025/2026). Considering the extent of the statistical population, a sample size of 384 individuals was selected based on Cochran's formula using a random sampling method to ensure high generalizability of the results. Data analysis was performed at two levels: descriptive and inferential. In the descriptive statistics section, SPSS software was used to examine demographic characteristics and central indices. In the inferential statistics section, Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach was employed via Smart PLS 4 software to test research hypotheses and assess the structural model fit. The research findings confirmed all formulated hypotheses. The path analysis results indicated that administrative reforms significantly and positively impact the enhancement of organizational performance, both directly and through the mediating role of the 'management accounting and performance evaluation system.' Furthermore, a novel finding of this research is the confirmation of the moderating role of 'organizational learning culture'; this implies that the presence of a learning-oriented culture within an organization can strengthen the relationship between performance management and ultimate organizational performance, increasingly improving its effectiveness. https://www.psabjournal.ir/article_247877.html The present study aimed to identify and rank the drivers of responsibility and accountability of public sector accountants. In terms of approach, this study is an exploratory mixed-method research design (qualitative-quantitative). In the qualitative phase, a systematic review of the literature and interviews with experts were conducted to identify the drivers of responsibility and accountability of public sector accountants. Interviews were conducted with 15 experts in the field of public sector accounting using purposive sampling. In the quantitative phase, the Analytic Hierarchy Process (AHP) was employed to rank the identified drivers. The statistical population in this phase included all employees of the financial and accounting units of government organizations in Tehran, from whom 384 participants were selected through simple random sampling and the questionnaire was distributed among them. Accordingly, it was clarified that the present study was conducted in the public sector of Iran, specifically in government organizations located in Tehran and their financial and accounting units. To remove any ambiguity, it was also explained that this setting was chosen due to the central role of these units in collecting, processing, and reporting financial information, as well as their importance in promoting financial responsibility and accountability. The collected data formed the basis for analysis and prioritization of the drivers of responsibility and accountability. The results showed that the drivers of responsibility and accountability of public sector accountants include active accountability of the government accountant, technological and information factors, traceable transparency of financial information, knowledge factors and organizational learning, independence accompanied by responsibility, transparency and enforceability of financial laws, accountants’ operational independence in implementing the law, individual commitment to professional responsibility, incentives and penalties related to accountability, instability and complexity of financial regulations, cultural-managerial factors, intensity of external oversight, strengthening auditing and professional ethics, clarification of roles and responsibilities, authority, security and institutional support, reduction of corruption and financial risk, integration of financial processes, operational efficiency, broader accountability, and trust and transparency. Among these, active accountability, information technology, financial transparency, organizational learning, and responsible independence received the highest priority. https://www.psabjournal.ir/article_251098.html Budget deficit, as one of the key indicators of the financial health of governments, has always been the focus of attention of economists and policymakers. Although government budget deficit can be a tool to stimulate demand and support the economy in certain circumstances. Therefore, proper budget management and sustainable deficit control are considered to be the main requirements of successful economic governance. Governments should adopt coordinated and balanced fiscal and monetary policies with a correct understanding of the interrelationship between budget deficit, inflation, exchange rate, and economic growth to ensure economic stability and sustainable growth. Iran's budget deficit in recent years led the present study to examine the variables affecting the budget deficit. The research, assuming inflation, currency, economic growth and value added tax as variables affecting budget deficit management, concluded that the budget deficit showed a linear relationship with the inflation rate and a non-linear relationship with the exchange rate. Both value added and economic growth showed a non-linear relationship with budget deficit management. Therefore, in order to manage the budget deficit, it is recommended to reform the tax system and manage the money supply to manage inflation. https://www.psabjournal.ir/article_251099.html The purpose of this study is to investigate the tax gap in companies listed on the Tehran Stock Exchange. In this study, the effect of effective variables on the tax gap was examined. The statistical sample of the study includes 78 companies listed on the Tehran Stock Exchange, which were selected based on exclusion sampling. This study is applied in terms of its purpose and the relationship between variables is correlational. The method of conducting the research is descriptive-survey and the logic of conducting the research is inductive, and the research data is retrospective. The findings of the study showed that the variables of profitability, political connection, inventory, gender, and operating cash flow are effective on the tax gap, but the effect of earnings management and growth on the tax gap was not confirmed. The results also showed that only political connection is effective on the definitive tax gap, and the effect of none of the variables on the tax time gap was not confirmed. Macro policies and strategies for reducing the tax gap include amending laws and regulations and strengthening executive guarantees. In the current conditions of the Iranian tax system, two important operational and priority strategies for reducing the tax gap are continuous calculation and analysis of the tax gap and upgrading the tax system's information infrastructure, such as the comprehensive tax plan and the taxpayer system, which increase the tax organization's information intelligence and reduce the tax gap. https://www.psabjournal.ir/article_251100.html The purpose of an compliance audit is to provide an independent assessment of compliance with the law on a specific subject. In Iran, one types of compliance audit is insurance audit of Social Security Organization. Currently, insurance audit is carried out in the traditional audit method (balance sheet audit), which is due to the lack of a relevant theoretical framework. Therefore, the purpose of this article is to conduct a comparative study of the current frameworks and standards in the field of compliance audit, in order to present the most important elements of the theoretical framework of insurance audit of the Social Security Organization. This research is of an applied research in terms of its purpose, and is a descriptive-survey research in terms of its nature and approach, and it tries to present the most important elements necessary to present a theoretical framework of risk-based insurance audit by using the systematic review method and by reviewing the theoretical frameworks, guidelines and standards available in the field of compliance audit. The research results classified and presented the elements required to present the framework in question into six groups: basic concepts and definitions, ethical and professional requirements, compliance audit implementation method, information documentation method, reporting, and system requirements and quality monitoring. Therefore, this study proposes elements of a standard theoretical framework in the field of insurance auditing based on the above, while currently there is no theoretical framework in this field, thus providing an important step for moving insurance auditing from a traditional approach to a risk-based approach. https://www.psabjournal.ir/article_252304.html Raw materials account for a significant share of the cost structure of Iraqi industrial enterprises, and since a large part of these enterprises are either owned by the government or operate in close connection with public sector procurement and financial policies, optimizing this cost has become a common concern among industrial managers and public sector policymakers. The present study aims to investigate the simultaneous role of raw material cost management practices, raw material inventory and consumption management, and the challenges of cost management in controlling and optimizing raw material costs in Iraqi industrial enterprises (both public and private units). This study is applied in terms of purpose and descriptive-correlational in terms of method. The statistical population consisted of financial managers, industrial accountants, production managers, and cost control experts of Iraq industrial companies, from whom 384 people were selected using a convenient sampling method. Data were collected using a researcher-made questionnaire and analyzed using SPSS software. The findings showed that there is a positive and significant relationship between raw material cost management methods and cost control (r=0.624), a positive and significant relationship between inventory management and cost control (r=0.591), and a negative and significant relationship between cost management challenges and cost control (r=-0.533) (P<0.01). The regression model of the study explained 52.4% of the variation in cost control and optimization (R²=0.524). Raw material cost management practices were the strongest predictor with a standard coefficient of 0.34, inventory management and raw material consumption were the second most influential factor with a coefficient of 0.29, and cost management challenges had a negative and significant effect with a coefficient of -0.22 (P<0.001). Also, the views of different job groups towards cost management and cost control practices were significantly different.