نشریه حسابداری و بودجه ریزی بخش عمومی
سال دوم شماره 3 (پیاپی 5، پاییز 1400)

The lack of financing support has been one of the causes of delays in the country's developmental projects. In recent years, due to the lack of financial resources and the need to develop infrastructures, governments have used the public-private partnership method to finance projects. In this study, using Wangri (2017) and Program and Budget Organization (2019) studies, the factors affecting the implementation of private sector participation in publicprivate partnership projects were extracted and investigated by two methods of fuzzy Delphi and structural equations. The final sample of the study included 266 experts who were non-randomly selected in 2020. The findings showed that the variables of limited access to financial resources, allocation of resources to facilitate the process of transferring and participation in projects, inadequate mechanism for determining the cost of infrastructure projects, insufficient integration in laws and regulations related to this area and the volume and size of the project on the percentage of private sector participation in participatory projects, has had the most significant negative impact on the implementation of this method of financing.

With the formation of the Committee of Iran’s Public Sector Accounting Standards Development, this profession has been given more attention to for several years, and based on the standards and guidelines published by the committee mentioned and the requirements of the Ministry of Economy, the accounting accrual basis has been used in governmental organizations since 2015. The present study attempts to address the potentials for reporting in governmental accounting on accrual basis in Iran. The most important points include (1): potentials of financial and accounting regulations, (2) required human resources, and (3) the capacity of governmental accounting standards and methods. In order to gather dada for the first and the third hypotheses questionnaires containing 24 questions, and for the second hypothesis another one containing 20 questions were distributed among 111 individuals working in this field. In order to investigate the hypotheses, a single sample t-test and a sign test beside SPSS were applied. In addition, Friedman ANOVA test was used to prioritize variables. Findings suggest that financial and accounting regulations in public sector in Iran provide potentials for accrual accounting. Standards and governmental accounting methods in public sector in Iran have relatively capacity of being reported as accrual -based. In addition, human resources in public sector in Iran have relatively capacity for accrual-based reporting that makes it necessary to hold more training courses for the human resource in order to stablish the system of accrual accounting correctly in public sector.

Public sector accounting and its training in accounting profession has not received much attention and guidelines in this area have not been comprehensive. Hence, accountants in this field and other people in other fields who deal with this profession in some way, often face practical and conceptual problems. This article discusses the benefits of active learning methods in public sector accounting education and the characteristics of teaching these methods to management students. Since management students at university or in-service programs do not have the necessary background in accounting and budgeting, the focus of education should be on understanding accounting and not on the technical points that provide accounting information. If we use active learning tools that are in line with the realistic financial situation of governments and are user-friendly and understandable, we will benefit. In the present article, while examining the new topics of public sector accounting training, a new training software that has been used in Greece is also introduced that can be useful in the public sector training process.

The recent epidemic has had a clear and continuous impact on most countries and all sectors of their economy, especially on governments and various institutions. Everyone in the world now knows that this "new norm" requires some transient changes in various sectors at home and abroad, especially the public sector, and also requires research and analysis by the academic community. The main focus of this paper is on the strategic and published objectives that are in the public sector future audit services, and therefore a set of national audit offices (institutions) that have provided the most details of these objectives are used. A number of other national audit offices or similar institutions have been reviewed to identify any significant differences in objectives that result from the effects of the recent illness and the actions taken by governments. Challenges for public sector auditors are how to gain the trust of governments, as well as proving the usefulness and efficiency of audit processes, findings, and recommendations in an environment that is significantly evolving into a "new norm". The present article examines how to adopt or acquire the necessary systems and also to expertise in the effective implementation of the mentioned goals. Both academics and practitioners need to address short-term and long-term frameworks and processes to make a successful transition to this "new norm".

Sustainability reporting was initially introduced in the field of environment and ecology. In the public sector, relatively few units have followed this trend, which may be due to the fact that many public sector units are not inherently very harmful or may even work to protect the environment. However, it is necessary to provide knowledge to estimate and quantify the costs of social activities for public sector accountants because estimating these costs in the public sector is complex. The present article will explain the challenges of public sector accountants in reporting these activities and provide some new theoretical foundations in this field. Public sector accounting researchers have to refer to the experience and performance of the private sector in this field and examine the gap between the two sectors. They must focus on the methods and tools of information production on the one hand and on the provision of information and its users and information applications on the other hand in order to be effective in achieving the goals of sustainable development.

Public accountants in the public and non-profit sector advise the organization and the manager of the organization on the formulation, realization and evaluation of social and financial results, organization and operation of the management control system and accountability. Research shows that there is a difference among the expectations of public sector managers about the role of management accountants working in the public sector and the extent to which these expectations are met. The effectiveness of the role of management accountants depends in part on the extent to which the manager's expectations of their role are met. The present article shows that managers ask their management accountants to provide more advice without being asked, but this independent approach has not received much attention. This article examines the perspectives of management accountants and their managers working in public and nonprofit organizations to show that the "gap in management accountants' expectations" is real because in certain respects, there is a huge difference between managers' expectations of the role of management accountant and the extent to which these expectations are met.