Presenting a model for solving the challenges and bottlenecks of public sector accounting standards using Grand theory

Subject and Purpose of the Article: 

The main goal of this research is to provide a model to solve the challenges and bottlenecks of accounting standards of the public sector by using Grand theory.

The statistical population of the research includes the members of accounting faculty of universities, financial managers and accountants of executive bodies, official accountants and working auditors, and personnel of the State Court of Accounts and the General Inspection Organization. Sampling has been done with the available method, starting with the snowball method. Data saturation was achieved in 18 interviews.

The findings of the research indicate that the influencing factors in thirteen dimensions, including legal challenges and limitations, administrative and operational processes, accountability, organizational efficiency and productivity, manpower training, organizational challenges, consolidated financial statements in the government, human resources, political, strategy organization, acceptance of international standards, users' decision-making and managerial barriers, and experts agree on the factors proposed by this research to design and explain the model of providing a model for solving the challenges and bottlenecks of the accounting standards of the public sector of Iran.

Conclusion, originality and Contribution to knowledge: 

The results of the research can be used in strategic financial reporting decisions to increase the efficiency of the capital market and remove some of the barriers to foreign investment, formulate financial reporting standards, facilitate the implementation of accounting and other reporting standards.