Applied Research in Financial Reporting

Applied Research in Financial Reporting

Presenting and validating the role model of Treasury Accounting System for a Good Governance

Document Type : Original Article

Authors
1 Author, Ph.D. student, Department of Accounting, Qazvin branch, Islamic Azad University, Qazvin, Iran.
2 Department of Accounting. Imam Khomeini International University. Iran. Qazvin
3 Author, Assistant Professor of Accounting, Qazvin, Islamic Azad University, Qazvin, Iran.
Abstract
The current research was conducted with the purpose of presenting and validating the role model of treasury accounting system for good governance. This research is applied-developmental from the point of view of the goal. From the point of view of the data collection method, it was done by cross-sectional survey method. Also, in line with the goal, an exploratory mixed research design was used. The community of participants of the qualitative part included the managers of the financial field of the Ministry of Economy and Finance, especially the managers and employees of the General Treasury Department, senior auditors of the Audit Bureau, senior experts of the program organization, auditors of the audit organization. Sampling was done by targeted method and theoretical saturation was obtained with 16 interviews. The statistical population of the quantitative part included financial managers, department managers, faculty members in the fields of law, management and accounting as the statistical population.The sample size was estimated using the rule of power analysis of 123 people and the data was collected by simple random sampling method.The data collection tool was semi-structured interview and researcher-made questionnaire. Thematic analysis and partial least squares were used to analyze the collected data.The research findings showed that budget management and control of government obligations and income management and government borrowing affect audit management and financial reporting.Audit management and financial reporting have an effect on government bank account management and government audit management and financial supervision, and these factors also affect public resources and risk management.
Keywords

  • Receive Date 28 October 2024
  • Revise Date 21 December 2024
  • Accept Date 04 February 2025