شناسایی و رتبه بندی پیشران های مسئولیت پذیری و پاسخگویی حسابداران بخش عمومی

این مقاله به زبان انگلیسی می باشد. The present study aimed to identify and rank the drivers of responsibility and accountability of public sector accountants. In terms of approach, this study is an exploratory mixed-method research design (qualitative-quantitative). In the qualitative phase, a systematic review of the literature and interviews with experts were conducted to identify the drivers of responsibility and accountability of public sector accountants. Interviews were conducted with ۱۵ experts in the field of public sector accounting using purposive sampling. In the quantitative phase, the Analytic Hierarchy Process (AHP) was employed to rank the identified drivers. The statistical population in this phase included all employees of the financial and accounting units of government organizations in Tehran, from whom ۳۸۴ participants were selected through simple random sampling and the questionnaire was distributed among them. Accordingly, it was clarified that the present study was conducted in the public sector of Iran, specifically in government organizations located in Tehran and their financial and accounting units. To remove any ambiguity, it was also explained that this setting was chosen due to the central role of these units in collecting, processing, and reporting financial information, as well as their importance in promoting financial responsibility and accountability. The collected data formed the basis for analysis and prioritization of the drivers of responsibility and accountability. The results showed that the drivers of responsibility and accountability of public sector accountants include active accountability of the government accountant, technological and information factors, traceable transparency of financial information, knowledge factors and organizational learning, independence accompanied by responsibility, transparency and enforceability of financial laws, accountants’ operational independence in implementing the law, individual commitment to professional responsibility, incentives and penalties related to accountability, instability and complexity of financial regulations, cultural-managerial factors, intensity of external oversight, strengthening auditing and professional ethics, clarification of roles and responsibilities, authority, security and institutional support, reduction of corruption and financial risk, integration of financial processes, operational efficiency, broader accountability, and trust and transparency. Among these, active accountability, information technology, financial transparency, organizational learning, and responsible independence received the highest priority.

کلیدواژه ها:

پیشران های مسئولیت پذیری ، پیشران های پاسخگویی ، حسابداران بخش عمومی