نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد واحد قزوین، قزوین، ایران.
2 استادگروه حسابداری، دانشکده علوم اجتماعی دانشگاه بینالمللی امام خمینی، قزوین، ایران.
3 گروه حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public Sector
Subject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.
Research Method: In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.
Research Findings: The results of the research show that management accounting makes the cost transparent through costing of the components and this will especially have many applications in state contracts where the possibility of corruption and collusion is high, and in this way.
Conclusion, Originality and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.
کلیدواژه‌ها [English]
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