Developing an Optimal Model of Accrual Accounting System in the Public Sector

Document Type : Review article


1 Department of Economics and Administrative Sciences, Zahedan Branch, Islamic Azad University, Zahedan, Iran

2 Department of Economics and Administrative Sciences, Payam Noor University, Tehran, Iran


When human societies in science, industry and economics are constantly growing and developing, and the role of financial activities in any development is undeniable, the need for daily accounting development, especially the primary need in society, is felt. It becomes. The primary purpose of accrual accounting is to help users evaluate the economic performance of organizations over a certain period. This research is considered exploratory research in nature. Thus, the research data was compiled in 2020 using semi-structured interviews with experts, coded and analyzed by the researcher, and finally reached theoretical saturation. In addition, the content analysis method and the content network type have been used to analyze the data. The research findings showed the optimal model of the accrual accounting system in the public sector from four comprehensive themes: a) development of institutional trust in executive bodies, b) facilitation in the management process of executive bodies, c) efficient organizational productivity of executive bodies and d) the optimization of the financial rules and regulations of the executive apparatus identified nine organized themes and finally reached theoretical saturation with 43 basic themes. Among the research innovations are achieving social structures such as increasing accountability and responsibility, increasing the reliability of government performance and transparency of financial reports in the form of comprehensive content, and increasing institutional trust in the executive apparatus and managerial and structural structures.


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