Financial supervisors of controllers in the Iranian organizations and the proper implementation of the public sector accounting system: A review of related challenge

Having a proper financial monitoring system helps to effectively use the financial resources in the implementation of approved programs and ultimately maintain and protect the treasury. In this study, the challenges and bottlenecks of the financial supervision of the controllers of the executive bodies in the proper implementation of the public sector accounting system were studied, in order to identify the existing obstacles and challenges to provide suggestions to improve supervision to achieve the objectives of the public sector accounting system. In terms of applied purpose, the present study is a descriptive and survey research in terms of method of measuring variables and data collection. The statistical population of the total controllers of the executive bodies of the country is 742 employees of the Ministry of Economic Affairs and Finance, from which 260 people were selected as a sample. In this method, the researcher has used the tools of taking notes from library resources, designed tools such as specialized checklists designed to collect the required information, interviews and questionnaires in combination. Then, the data were analyzed using SPSS and AMOS software. Statistical results regarding the components and barriers related to seven indicators of legal, structural, environmental, administrative, political, motivational and personal characteristics were extracted in the form of 60 questions and in the form of a Likert scale questionnaire. Findings show the significant impact of legal, structural, environmental, administrative, political, motivational barriers and challenges and personal characteristics of controllers' financial supervision on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relationship and correlation between the seven components were investigated, which shows a significant relationship and positive correlation between these seven challenges.