The Structural and Environmental Challenges and Bottlenecks of Financial Supervision of the Accountants of the Executive Organs of the Country: An Approach to Optimal Implementation of the Public Sector Accounting System

Document Type : Original Article


1 Departemant of Accounting, Chabahar Branch, Islamic Azad University, Chabahar, Iran

2 Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran


In this research, we examined the structural and environmental challenges and bottlenecks of financial supervision of the accountants of the executive organs of the country on the proper implementation of the public sector accounting system. So, we can provide suggestions to improve supervision to achieve the goals of the public sector accounting system by identifying current obstacles and challenges.
Research Method: The present research is applied in terms of purpose and descriptive and survey research to measure variables and data collection. In this research, we have used a combined approach of library or documentary methods as well as interviews, questionnaires, and data mining methods.
Results: we extracted statistical results regarding the components and barriers related to structural and environmental indicators in the form of 23 questions and a Likert scale questionnaire. Then we analyzed the data using SPSS and AMOS software. The results show the significant impact of structural and environmental barriers and challenges of accountants’ financial supervision on the proper implementation of the public sector accounting system. Using structural equation modeling, we investigated the relationship and correlation between the two structural and environmental components. The results indicate a significant relationship and a positive correlation between these two challenges.
Conclusion: The research results show that the structural and environmental barriers and challenges of accountants' financial supervision significantly affect the proper implementation of the public sector accounting system.


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