Investigating The Effect of Factors Affected the Application of public Sector Reporting Standards on The Accountability of Government Managers: Evidence from Mashhad University of Medical Sciences

Authors
Younes Masoudi 1
Mohammad Hosein Vadiei 2
Reza Hesarzadeh 3
1 MSc. of accounting, Ferdowsi University of Mashhad, Iran (younes.masoudi@mail.um.ac.ir)
2 Associate Professor of Accounting Department, Ferdowsi University of Mashhad, Mashhad, Iran. (Corresponding Author)
3 Professor of accounting department, Ferdowsi University of Mashhad, Mashhad, Iran. (Hesarzadeh@um.ac.ir)
10.61186/aapc.9.17.447
Abstract
The existence of valid criteria to ensure the desired quality of financial reporting is one of the most important foundations of the public sector accountability system, and accounting standards form the core of those criteria. Fulfilling the responsibility of financial accountability requires the application of an accounting system with financial monitoring and reporting for public purposes. The subject of the research is to investigate the role of public sector reporting standards in fulfilling the accountability responsibility of government managers. This research is applied in terms of purpose and descriptive-survey in terms of type. The statistical population of the research was academic faculty members, internal and independent auditors, representatives of the audit bureau in the organization, financial managers and accounting heads of the financial units of Mashhad University of Medical Sciences in five areas: vice-chancellors, health networks, research centers, hospitals and faculties. The received questionnaires, after removing the incomplete and distorted versions, were 184 versions, which were analyzed using structural equation method and Smart PLS software. Non-probability sampling method was available. The results of data analysis reflect the effect of factors affected by the application of public sector reporting standards on the accountability of government managers, with different relationships and intensity. Therefore, the results show that among the factors affected by the application of public sector reporting standards, acceptance factors, benefits and performance capabilities have a positive effect on the accountability of government managers; However, the challenges of applying those standards on the accountability of government managers are meaningless. This research helps government organizations, such as Mashhad University of Medical Sciences, to learn about the advantages and disadvantages of using public sector reporting standards and to decide whether or not to use these standards.


Keywords
Reporting Standards
Organizational Accountability
Performance Capability
Financial Managers
Accountability
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Value and Behavioral Accounting
Volume 9, Issue 17
Summer 2024
Pages 447-480