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Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting
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Mehdi Jani   , Ahmad Pifeh * , Mahdi Faghani |
| University of Sistan and Baluchestan |
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Abstract: (2100 Views) |
In this study, the legal and political challenges and constraints of financial oversight of executives of the country in the proper implementation of the public sector accounting system were studied, identifying the existing obstacles and challenges to improve the supervision to achieve the goals of the sector accounting system. Publicly available. The statistical population of the study is all stakeholders of the executive agencies of the country. Statistical results regarding the components and barriers related to the two legal and political indicators were extracted in a 15-question Likert scale questionnaire. then using spss and AMOS softwares, data analysis was done. The results show the significant impact of the legal and political barriers and challenges of financial supervision of auditors on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relation and correlation between the two legal and political components were investigated The results show a significant correlation and positive correlation between these two challenges.
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Article number: 7 |
| Keywords: Financial Supervision, Treasury Officer, Public Sector Accounting, Ministry of Economic Affairs and Finance |
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Full-Text [PDF 757 kb]
(946 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2020/02/18 | Accepted: 2020/08/17 | Published: 2021/12/21
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