Providing a model for economics factors affecting the public sector accounting conservatism in Iran

Providing a model for economics factors affecting the public sector accounting conservatism in Iran

Subject Areas : Management Accounting

Amin Bagheri Majd ¹ , اسفندیار ملکیان ² , Abbasali Pooraghajan ³

1 - PhD student in Accounting, Sari Branch, Islamic Azad University, Sari, Iran
2 - Professor in Department of Accounting, University of Mazandaran, Mazandaran, Iran
3 - Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran

Received: 2024-05-13 Accepted : 2024-11-23 Published : 2025-10-05

Keywords: Accounting Conservatism, Economics Factors, Public Sector,

Abstract :

In this research, the conservatism characteristic of public sector accounting is focused; Because one of the things that has been neglected in the public sector accounting literature is the public sector accounting conservatism. In terms of research orientations, the current study is a combination of applied and developmental studies. The statistical population includes academic and professional experts who work in the field of public sector financial reporting. The results indicate that the 19 economic indicators were finally approved by the fuzzy screening technique are classified into five levels using the interpretative structural method. Four indicators of "budgetary slack", "information asymmetry", "accruals" and "unspent funds surplus" in the first level and four indicators of "budget deficit", "business boom", "management's economic motivations" and "economic uncertainty" were placed in the fifth level. Also, the results related to the fuzzy analytic network process showed that the index of "economic uncertainty" is the most important index

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