Modeling the Treasury Accounting System in Good Governance with an interpretive approach

Subject Areas :

Marziye Aqajani ¹ , Gholamreza Kordestani ² , Mahdi Beshkooh ³ , Kumars Biglar ⁴

1 - 1. Ph.D. Student, Department of Accounting, Qazvin branch, Islamic Azad University, Qazvin, Iran.
2 - Professor of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran
3 - Assistant Professor of Accounting, Qazvin, Islamic Azad University, Qazvin, Iran.
4 - Assistant Professor of Accounting, Qazvin, Islamic Azad University, Qazvin, Iran.

Received: 2024-07-09 Accepted : 2024-09-25 Published : 2025-07-08

Keywords: Treasury Accounting System, Good Governance, Mixed Approach,

Abstract :

Purpose: Having a comprehensive model of treasury accounting system is a big step towards realizing good governance. The current research was also done with the aim of modeling the treasury accounting system in good governance. Method: This research is based on an interpretive paradigm and was conducted with an inductive approach and has a survey design. The community of participants includes academic experts (professors of accounting) and professional experts, including managers of the financial field of the Ministry of Economy and Finance, especially managers and employees of the General Treasury Department, senior auditors of the Supreme Audit Court, senior experts of the Plan and Budget Organization, auditors of the audit organization. Sampling was done with a targeted method and theoretical saturation was achieved with16interviews. The data collection tool is a semi-structured interview. The qualitative method of thematic analysis and structural modeling was used to analyze the data. Results: The findings show that budget management and control of government obligations, income management and debt management affect financial reporting and assurance. Financial assurance and reporting have affected the management of government bank accounts and financial supervision of the government, and these factors also affect the management of public resources and risk. In the same way, the management of public resources and risk affects the action towards public interests and the management of public expenses of the government and ultimately leads to the achievement of good governance. Conclusion: Moving towards good governance in treasury accounting system will ensure public interest through information transparency and accountability.

References:

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