Personal Characteristics, Challenges, Ethical and Motivational Bottlenecks of Financial Accountability

In this study, the study of individual characteristics, challenges, ethical and motivational bottlenecks of financial supervision of accountants of the executive organs of the country in the proper implementation of the public sector accounting system, to identify them to improve supervision to achieve system goals Public sector accounting to be provided.               

The present study was applied, descriptive and survey. The statistical population was all accountants of the executive organs of the country that 260 questionnaires were selected from 10 provinces by cluster random method. The analysis tool was a researcher-made questionnaire. Finally, the data were analyzed using descriptive and inferential statistics (Kalogorov-Smirnov test, Wilcoxon and structural equations) with SPSS and AMOS software.

The results show the significant impact of ethical barriers and challenges, motivation and personal characteristics of auditors' financial supervision on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relationship and correlation between the three components of morality, motivation and personal characteristics were examined, which show a significant relationship and positive correlation between these three challenges.

The results of the study emphasize that the expectations of the researcher who is a member of the statistical community, ethical barriers and challenges, motivation and personal characteristics of financial supervision of accountants have a moral impact on the proper implementation of the public sector accounting system.