Balancing Comptrollers' Position as Regards Administrative Regulatory Frameworks and Management of Budget Uses in View of Expediency
Subject Areas : Financial EconomicsEbrahim Rasam 1 , Rasoul Yarifard 2 , هوشنگ امیری 3
1 - Ph.D student of accounting department. Khorramshahr International Branch , Islamic Azad University , Khorramshahr , Iran
2 - Assistant Professor, Department of Accounting, Shahab Danesh University, Qom, Iran
3 - Assistant Professor of Accounting Department, Abadan Branch, Islamic Azad University, Abadan, Iran
Keywords: Balancing Comptrollers' Position, Regulation of the Budget's Optimal Allocation, Executive Agencies, Culture and Media,
Abstract :
The accountant can have two models for carrying out his mission and duties: 1-Implementing the entire law, even if the law is ambiguous or if the implementation of the law does not have beneficial results for society2- Implementing the laws in accordance with the interests of the law. In this case, instead of formal and pure legalism, the accountant, where necessary, especially if it is not clearly opposed to the law, performs his supervisory work in a way that benefits the society the most. Now, does the Iranian legal and administrative system allow for effective supervision for the accountant or does the accountant only have to implement the law? This research was conducted by balancing the position of accountants in the models of formal legalism and effective use of budgets in the field of culture and media. In this research, using mixed methods including library studies, semi-structured interviews and questionnaires, the needs and challenges in this field were identified. Financial knowledge, understanding the nature of accounts accounting knowledge, understanding financial laws and standards, and budget writing were identified as components of technical capabilities. The results show that the lack of financial resources, lack of transparency and accountability, deficiencies in technical and managerial skills, and the complexity of laws and regulations are among the most important challenges.Overall, this study shows that improving the technical capabilities of accountants and financial managers and optimal budget allocation can help improve the performance of executive agencies in the field of culture and media
Hosseini, M., & Mohammadi, F. (2020). Assessment and improvement of budgeting systems in Iranian executive bodies. Quarterly Journal of Financial Management, 15(2), 45-62. [In Persian]
Johnson, M., & Lee, S. (2019). Transparency and accountability in budget allocation: Implications for public sector efficiency. Public Administration Review, 79(4), 564-580. https://doi.org/10.1000/par.2019.334
Karimi, M., & Nasiri, R. (2019). The role of transparency in optimal budget allocation in executive cultural organizations. Quarterly Journal of Cultural Economics and Arts, 8(3), 112-127. [In Persian]
Rezaei, S., & Ahmadi, K. (2021). The impact of specialized training on the financial performance of financial managers in government organizations. Journal of Financial and Accounting Research, 10(4), 78-91. [In Persian]
Smith, J., & Adams, R. (2020). Public financial management and budget allocation: A comparative study. Journal of Public Budgeting, 32(1), 23-40. https://doi.org/10.1000/jpb.2020.4567
Williams, K., & Brown, L. (2021). The role of technology in enhancing financial management in public sector. International Journal of Financial Management, 45(7), 67-82. https://doi.org/10.1000/ijfm.2021.7891
