نشریه حسابداری و بودجه ریزی بخش عمومی
سال دوم شماره 4 (پیاپی 6، زمستان 1400)

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.

The purpose of this study was to investigate the impact of artificial intelligence technology on the accounting of the country's refineries with emphasis on financial forecasting, accounting transparency and optimal decision making in 2021. This study was applied in terms of purpose and descriptive-correlation in terms of method. The statistical population of this study included all financial management employees of Fajr Jam Gas Refining Company that due to limited access to the statistical population despite Covid 19 disease, 150 people were selected as the sample size using Cochran sampling formula and random sampling method. Data collection tool in this study was a researcher-made questionnaire with 4 dimensions and containing 110 items. Data analysis was performed by SPSS software version 25. The results showed that artificial intelligence technology has a positive and significant effect on financial forecasting, accounting transparency and optimal decision making of refineries.

In recent decades, significant reforms and changes have taken place in the public financial management sector, especially in the field of public sector accounting and budgeting. These reforms, such as extra-budgetary, include changes to public accounting policies and procedures. In fact, the metabudget principle is an adaptable and largely decentralized management model, as well as one of the most prominent management innovations of the 21st century, in which companies use it to overcome the inherent problems of traditional annual budgeting. The purpose of this study is to describe the process of accounting changes and extra-budgetary principles in the public sector, which has been done by reviewing the existing literature. A review of previous studies shows that the implementation of extra-budgetary principles is not merely a symbolic innovation, and changes at the government level have led to changes in structures and systems at the organizational level, as well as the adoption of this principle. In addition, the present study pays special attention to institutional isomorphism and its approaches and briefly addresses the international standards of public sector accounting as well as its advantages and challenges.

Performance-based (operational) budgeting system as a management system to improve the efficiency and effectiveness of organizational resource consumption has been seriously considered by governments at the national and local levels. In this system, budget credits are allocated based on the performance of organizational units in order to produce outputs (products and services) or the same short-term goals or achieve the same results or long-term goals, and thus the organization to increase transparency in how to use Resources are directed to perform activities, generate outputs, and achieve goals and strategies, as well as greater accountability. The method of the present study is a bit of meta-analysis. The statistical population of the study includes 71 in-country articles, of which 20 articles were entered into the meta-analysis process using purposive non-random sampling method. Reliability of identification was obtained through the agreement of the judges in selecting the articles and their classification, reliability of identification was obtained through the agreement of the judges on the use of specific concepts to identify variables and reliability of the level of significance and effect size was obtained through agreement in calculating the size of the effect. Findings showed that technical and process, environmental and human variables were the most important factors in the lack of operational budgeting in government agencies. Among the 3 variables and 41 effect sizes (effect sizes were between 0.1-3.1, 0.5-0.3 and above 0.5 and were assumed to be low, medium and high, respectively), the share of technical factors And a process with an average effect size of 0.58 is more prominent for establishing operational budgeting. Environmental factors with an average effect size of 0.53, human factors with an average effect size of 0.51 are the second and third priority, respectively.

The ongoing Covid-19 epidemic has put significant pressure on governments, both financially and to maintain effective public service delivery. The UK's experience with whole of government accounts (WGA) shows that, first, although this tool is not the cure for all problems, But the WGA has highlighted assets and liabilities (such as future retirement debts, clinical negligence claims, and public-private partnership obligations) that are not currently covered by public accounting principles. Second, there is evidence that WGA helps with planning, facilitates asset decision making, increases public sector financial transparency, and facilitates discussions about long-term risk management and fiscal policy. The end of 2021 marks the 10th anniversary of the first consolidated financial statements in the United Kingdom, representing the first set of audited financial statements prepared in accordance with International Accounting Standards for the UK public sector. Given that governments around the world are investing significant resources in modernizing their financial reporting practices and systems, we need to consider whether these changes will increase monetary value and whether they will result in tangible benefits. Due to the need for further research to realize the practical benefits of public sector accounting reform, this article examines the usefulness of WGA in a country like the United Kingdom and outlines the limitations and challenges ahead. Given the increase in future liabilities and rising debt levels, this article explains how WGA information can help governments make decisions.

The main purpose of this paper is to present the main challenges of the transition to accrual accounting and public sector accounting reforms in this area. The development of specialized skills and training are among the key components of this discussion. On the other hand, educational institutions, as the body of knowledge, play an essential role in understanding the concepts of public sector accounting. The present study is based on a review of documents and reports published by international organizations such as the International Monetary Fund, professional associations such as ACCA, standardizers such as IPSASB, and the experiences of some countries in public sector financial management and provides suggestions for reviewing and addressing some of the challenges. The findings of this article may be useful for all public sector accounting stakeholders to understand the value of building a strong body of knowledge about public sector accounting. Especially for educational institutions, standards developers and professional accounting institutions to accept their role in mechanisms to support public financial management reforms.