The public sector accounting system
saeid balanejad
1
(
Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran.
)
خسرو فغانی ماکرانی
2
(
گروه حسابداری،واحدساری،دانشگاه آزاداسلامی،ساری،ایران.
)
jamadroudi gorganli
3
(
Department of Accounting, Semnan Branch, Islamic Azad University, Semnan, Iran
)
Keywords: Public Sector Accounting, Structural Theory, Social Security Organization,
Abstract :
The results of the questionnaire data and its content analysis and interpretation of categories based on construction theory indicate that human resources are cognitive, emotional and behavioral in terms of their growth and development in changing public sector accounting. And the organization makes no effort to force people to change. In this way, the characteristics of agency are passive and the organization is unsupportive. In this situation, the conditions for changing the public sector accounting in the Social Security Organization are "very unfavorable". Strategies for changing public sector accounting in the Social Security Administration should shift from passive and unsupportive agencies that ensure the failure of change to active agencies and supportive structures and change the situation to "very favorable" conditions. Public sector accounting stakeholders should strive to create the necessary context, activate agencies, and create and revitalize the necessary support. By reviving the features of the support structure, the Social Security Administration can transform the situation from "failure of change" to "success of change."