Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Iranian Journal of Accounting, Auditing and Finance in the Islamic Environment

Identifying drivers of operational accountability in the public sector in Islamic environments

Document Type : Original Article

Authors
habib piri 1
Reza Mehrabinia 2
javavd moradgholi 2
1 Assistant Professor, Department of Accounting, Zahedan Branch, Islamic Azad university, Zahedan, Iran.
2 PhD student, accounting. Department, Zahedan branch, Islamic Azad University, Zahedan, Iran.
10.22034/aafie.2024.463867.1043
Abstract
In recent decades, operational accountability has gained special importance in the public sector of countries as one of the basic components of good and efficient governance. Operational accountability not only helps to increase transparency and public trust, but also improves efficiency, effectiveness and fairness in providing public services. Due to the increase in society's expectations from public sector institutions, the necessity of accountability and transparency in the performance of these institutions is felt more and more. The aim of this research is to identify the drivers of operational accountability in the public sector in Islamic environments. The research method is the data theory of the foundation and through interviews with 14 experts in 2024. The statistical population of the research, which was selected selectively and purposefully, includes public sector accountants, public sector financial managers, auditors and expert faculty members. The results of the research showed that the drivers of operational accountability in the public sector include the driver of economic resources with three indicators, the driver of financial resources with four indicators, the driver of operational goals with six indicators, the driver of transparency with five indicators and the driver of empowerment and learning with five indicators. . Operational accountability in the public sector is a multidimensional concept that includes several components such as information transparency, performance monitoring and evaluation, accountability, public participation, financial transparency, strengthening institutional and human resources capacities, legal accountability, transparency standards and procedures, effective communication and innovation. . Knowing and analyzing these components based on the mentioned theoretical foundations can help improve performance and increase transparency and public trust in the country's public sector.
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