:: Volume 5, Issue 16 (9-2021) ::
3 2021, 5(16): 62-72 Back to browse issues page
Good governance and the fight against corruption using the public sector accounting system (critical approach)
Abstract:   (905 Views)
This study emphasizes the interactive role between accounting in government organizations and the public sector and the socio-economic and political environment in which they operate, and it focuses on critical analysis of policies and the anti-corruption process in the public sector. The purpose of this research is to disseminate and expand knowledge in order to create a more stable, accountable and less corrupt public sector. This paper examines various research projects on policies and strategies related to accountability, transparency, auditing, disclosure, governance, investor protection, and anti-corruption initiatives in the public sector. The papers presented here address many different angles of corruption and aspects of the way in which it is reported using a broad range of methodologies, theoretical frameworks and research locations. The results show that there are many issues related to the costs associated with illegal activities, laws and regulations related to the fight against fraud and corruption that should be seriously considered.
Keywords: Public Sector accounting, Governance, Good Governance, corruption, Anti-corruption or fight against corruption, Public sector
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Type of Study: Research | Subject: General
Received: 2020/11/15 | Accepted: 2021/10/8 | Published: 2021/10/8

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Volume 5, Issue 16 (9-2021) Back to browse issues page