Public financial management: assessment and ranking of drivers, influencing factors and consequences

Subject Areas : HSE Management

Mehdi  Aghamohammad ¹ (PhD student ،Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran)
gholamreza  kordestani ² (Professor, Department of Accounting, Imam Khomeini International University, Qazvin, Iran)
Hosein  Kazemi ³ (Assistant Professor, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran)

Received: 2022-12-24 Accepted : 2023-02-26 Published : 2023-02-20

Keywords: Good governance, modern public financial management, financial accountability in the public sector,

Abstract :

Objective: The implementation of the financial management system of the public sector and the improvement of efficiency have led to create an incentive in the field of reforming the financial management system of the public sector.Method: It is a descriptive (non-experimental) survey method. The statistical sample of the research includes 165 accountants and financial managers, budget managers, financial experts, university lecturers, in the data analysis section, ranking was done using the importance of factors and model fitting or structural equation method.Findings: The rate of progress in new technologies in causal conditions, decentralization and increased flexibility in contextual conditions, cultural values in interventionists, reforming the tax system in strategies and increasing social welfare.Conclusion: The evaluation and ranking of modern public financial management in Iran, it was found that the model of modern public financial management has causal, contextual, intervening conditions, strategies and consequences, each of which, in the order of ranking, has the items of new technologies, increasing citizens' expectations, increasing corruption and poverty. severe limitation of the country's financial resources and legal and international requirements and regional competition; Decentralization and increasing flexibility, reforming the motivation and incentives and commitment of managers, reforming the method of training and counseling, creating an integrated information system, developing human resources and equipment and technology, and rules and regulations and procedures; Cultural values, leadership and management and involvement of politicians and politicization.