Identifying and ranking the challenges of the budget liquidation report of the Supreme Audit Court with the Grounded theory and the ranking Analytic Hierarchy Process

Accountability and transparency are important components of the government's desirable governance, which can be achieved in the form of preparing a "quality budget liquidation report". Budget liquidation was first proposed in 1289 in the Public Accounts Law in order to improve the use of credits and revenue collection. The purpose of this research is to identify the challenges of optimal preparation of the budget liquidation report of the Supreme Audit Court with the Grounded theory and to rank them with the Analytic Hierarchy Process. The research is applied in terms of purpose and descriptive-survey in terms of implementation. The sample of the research to answer the research questions was (10) high-ranking experts of the Supreme Audit Court, senior government managers and university professors. The findings of the research in the Grounded theory, six main challenges include "cases related to the budget liquidation report", "problems caused by the budget law", "challenges related to other government institutions", "challenges caused by financial laws". , identified "environmental issues" and "problems caused by government accounting". In the ranking stage of the Analytic Hierarchy Process, "problems related to budget liquidation report" was introduced as the most important challenge of budget liquidation. In order to present a better budget liquidation report, there is a need for field investigations related to budget liquidation, making legal reforms, creating more coordination between executive bodies and considering environmental conditions.