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Identifying the roles and responsibilities of key figures in the field of public asset governance
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Abbas Ghodrati zoeram   , Mohammad Norouzi * |
| Department of Accounting, Gonbad Kavous University, Gonbad Kavous, Golestan, Iran: Mohammad_n488@yahoo.com |
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Abstract: (217 Views) |
| Good governance helps countries make the best use of public resources, contributes to economic and social development, and enhances public trust in the government. The main objective of this study is to identify the roles and responsibilities of key figures in the field of public asset governance. This study was conducted using a qualitative method (focus group method) through 5 sessions with the participation of 10 university professors in 1403. Using focus group sessions and specialized research on the subject, the key tasks of each of the main actors in this area have been identified and explained. The research findings showed that the main roles in the field of public asset governance include legislators and regulatory bodies, audit committees, the government, financial intelligence units, supreme audit institutions, external audit organizations, stakeholders, internal auditors, managers, and employees. Each of these institutions and individuals has specific roles and responsibilities in promoting transparency, accountability, and public trust in the management of public assets. In addition, this research also provides a detailed and comprehensive analysis of these roles and responsibilities, with the aim of promoting the principles of good governance and improving the performance of government organizations. |
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| Keywords: Good governance, public assets, key roles and responsibilities |
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Full-Text [PDF 968 kb]
(80 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/05/2 | Accepted: 2024/07/15 | Published: 2024/08/27
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