Identifying the Dimensions of the Financial Management Model

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Aghamohammad mahdi; KORDESTANI GHOLAMREZA; KAZEMI HOSSEIN

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2022 | Volume:13 | Issue:4 (52) Page(s): 241-267

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Title

Identifying the Dimensions of the Financial Management Model

Author(s)

Aghamohammad mahdi | KORDESTANI GHOLAMREZA | KAZEMI HOSSEIN | Issue Writer Certificate

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Abstract

Publicfinancial management includes a set of in accounting systems, procedures and rules, financial reporting, budgeting, auditing and internal control in order to use financial resources efficiently and effectively, promote transparency and accountability in the public sector. The purpose of this studyto identify and examine the dimensions of the modern public financial management model. In this study, the qualitative method and contextapproach have been used. The required information collected and analyzed in 1398 throughsemi-structured interviews with 37 experts. The analysis of the interviews, due to the increase in citizens' expectations and legal and international requirements and severe limitations of financial resources in the country, reforms are needed in the general financial management systems, including budgeting, service pricing system, tax system, system urnover and performance management system. It is alsonecessary to separate policy from implementation, improve audit and internal control systems, and manage resource consumption to move toward modern public financial management. Of course, in this regard, the impact of factors such as culture, norms and values, leadership management, political involvement and the existence of capacity and capabilities such as equipment and technology, integrated information systems and organizational structure reform, decentralization and flexibility and system establishment Motivate and amend laws, regulations and procedures. Reforming the public financial management system leads to increased transparency and accountability, increased social welfare, reduced corruption and poverty, increased productivity, citizenship and reduced bureaucracy and good governance.

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APA: Copy

Aghamohammad, mahdi, KORDESTANI, GHOLAMREZA, & KAZEMI, HOSSEIN. (2022). Identifying the Dimensions of the Financial Management Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(4 (52) ), 241-267. SID. https://sid.ir/paper/416543/en

Vancouver: Copy

Aghamohammad mahdi, KORDESTANI GHOLAMREZA, KAZEMI HOSSEIN. Identifying the Dimensions of the Financial Management Model. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2022;13(4 (52) ):241-267. Available from: https://sid.ir/paper/416543/en

IEEE: Copy

mahdi Aghamohammad, GHOLAMREZA KORDESTANI, and HOSSEIN KAZEMI, “Identifying the Dimensions of the Financial Management Model,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 4 (52) , pp. 241–267, 2022, [Online]. Available: https://sid.ir/paper/416543/en

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