Identification of the most important indicators of intergenerational equity reporting in Iran: A step towards improving the reporting system and raising the level of government accountability

The purpose of this study is description the concept of intergenerational equity and determination the reporting characteristics of intergenerational equity by considering the legal requirements of the country, sources of income, geographical location, climate and ... in Iran. Intergenerational equity reporting is a tool for accountability about current government expenditures and capital, as well as its source of funding. This study is exploratory in the field of developmental research, and a survey in terms of strategy and research method. In the first step, through comparative study and study of legal requirements and official reporting methods of other countries and other credible sources, the criteria for reporting intergenerational equity have been determined to gain the general consensus of experts and senior government managers and auditors. In the second step, the proposed indicators were provided to a statistical sample consisting of professionals and experts who have experience in the field of reporting and disclosure of information and have mastered the legal requirements, to determine the final determination of reporting indicators and rankings. We find the most important reporting indicators in terms of government financing are related to oil and gas sales revenues, exploitation of all natural resources, production and exploitation of oil and gas resources and the National Development Fund. Also about government expenditures, the indicators of government capital expenditures, environmental protection expenditures, investment in long-term projects and education and training expenditures have the highest rank.