نوع مقاله : مقاله پژوهشی
نویسندگان
1 حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز فارس
2 گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی مشهد، مشهد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Public sector reporting standards are recognized as tools for enhancing transparency, accountability, and strengthening oversight in the public sector. This research aimed to examine the effect of factors influenced by the application of these standards on reducing financial deviations at Mashhad University of Medical Sciences. The present study is applied and of a descriptive-survey type. The statistical population included faculty members, internal and independent auditors, representatives of the audit court, financial managers, and heads of accounting at Mashhad University of Medical Sciences. Data were collected through 184 valid questionnaires and analyzed using structural equation modeling in SmartPLS software. The results showed that the dimensions of acceptance, benefits, functionality, and challenges of public sector reporting standards have a significant and inverse relationship with financial deviations, indicating the deterrent role of effective implementation of these standards. Systematic implementation of the standards leads to improved quality of financial reporting, increased comparability, reduced information asymmetry, and control of opportunistic behaviors, thereby providing a basis for enhancing transparency and public financial accountability.
کلیدواژه‌ها [English]
)