the model of implementation of public sector accounting standards in iran

The main goal of this research is to find a suitable model for the implementation of public sector accounting standards in Iran. Also, this research seeks to establish a clearer attitude about research opportunities in public sector accounting, considering the environmental situation prevailing in Iran. In this research, based on the archival method and using the opinions of experts in this department, the analysis of published articles in the field of public sector accounting has been done. Also, in the current research, the thematic analysis of the studies has been done using the type approach. Based on this, issues such as accrual accounting and budgeting have been more focused. Finally, based on the interview with the experts, it was tried to identify and extract the effective factors in the appropriate model for the implementation of public sector accounting standards, and take a step towards the successful implementation of these standards. It should have, if it is properly implemented, the culture of accountability in the public sector will be promoted, financial discipline will be promoted, the commitments of executive bodies with high reliability and the power of financing will be more in the public sector.