Survey the Usefulness of Public Sector Accounting Standards in Iran

The usefulness of information increases with the development of standards and provides the possibility of international alignment. The implementation of public sector standards in Iran raises questions about their usefulness. The present study examines the usefulness of these standards including public trust, transparency, accountability, financial reporting and financial oversight.

By studying the reports, the usefulness of the standards were determined and the opinion of experts was collected by Delphi method. These factors were categorized and information was collected through a questionnaire. Financial reporting was prepared in accordance with the instructions before 1394 and financial statements in accordance with the standards after 1394 and was provided to the respondents.

The results show that public sector accounting standards are beneficial in all aspects, so that in terms of financial reporting in the first place and in terms of accountability in the last place from the perspective of stakeholders.

The role of legal reporting requirements as the main motivator of reporting in Iran was emphasized. But in the area of ​​responsibility, the necessary result has not been reached.

 Attention to the role of the standard in the public sector and its usefulness has received less attention. Therefore, due to the lack of comprehensive research in Iran on the usefulness of public sector accounting standards, the results of this research can affect the decision of the developers of standards and their users.