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The Impact of Implementing Public Sector Accounting Standards (IPSAS) on Financial Deviations and Managers’ Accountability with the Mediating Role of Financial Transparency (Case Study: Supreme Audit Court of Iran)
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Mostafa Eesmaeili *   , Sara Omidvar |
| Social Security Organization & Supreme Audit Court of Iran |
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Abstract: (48 Views) |
| The present study investigates the effect of implementing International Public Sector Accounting Standards (IPSAS) on financial deviations and managerial accountability, emphasizing the mediating role of financial transparency within the Supreme Audit Court of Iran. The research is applied in purpose and descriptive–correlational in nature, following a quantitative approach. The statistical population comprised managers, financial deputies, auditors, accountants, and experts of the Supreme Audit Court, among whom 210 participants were selected through stratified proportional sampling. Data were collected using a researcher‑developed questionnaire consisting of four constructs: IPSAS implementation, financial transparency, financial deviations, and managerial accountability. The validity and reliability of the measurement tool were confirmed, and the data were analyzed using covariance‑based structural equation modeling (SEM) & AMOS software. The results revealed that the implementation of IPSAS has a positive and significant impact on financial transparency and managerial accountability, while exerting a negative and significant effect on financial deviations. Moreover, financial transparency directly reduces financial deviations and enhances managerial accountability. Importantly, bootstrap mediation analysis indicated that financial transparency significantly mediates the relationships between IPSAS implementation and both financial deviations and managerial accountability. Overall, the findings underscore that the effective realization of IPSAS in the public sector depends on strengthening financial transparency, offering valuable empirical insights for regulatory authorities and policymakers seeking to improve financial governance and integrity. |
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| Keywords: Financial deviations, Financial transparency, Managerial accountability, IPSAS implementation, Supreme Audit Court of Iran |
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Full-Text [PDF 764 kb]
(23 Downloads)
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Type of Study: Research |
Subject:
Special
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