نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناش ارشد مالی، و مدیر خزانه داری شرکت راهیان
2 کارشناس مالی معاونت دانش و پژوهش ستاد نیروی زمینی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
This research explores the role of professional accountants in creating public value within the public sector, specifically examining their contributions to financial transparency, resource allocation efficiency, and public accountability. The study aims to highlight the significance of the accounting profession in strengthening financial management and public governance. Furthermore, it addresses the existing gap in empirical evidence regarding how these professionals influence public value outcomes in emerging economies. A mixed-methods research approach was adopted: quantitative data were collected through a structured questionnaire administered to 156 selected professional accountants, financial officers, and treasurers. Additionally, qualitative insights were gathered through in-depth interviews with 20 senior accountants and auditors. The data were analyzed using descriptive statistics and regression analysis. The findings indicate that professional accountants facilitate public value creation by promoting financial transparency, enabling efficient resource utilization, and strengthening accountability mechanisms. Moreover, this study provides policy and managerial insights to enhance the role of accountants in public sector governance.
کلیدواژهها [English]
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