The investigation of the obstacles and problems of the government's new financial system in the acquisition of capital assets: A case study in executive agencies of Zanjan Province

Abstract

Financial reports are considered as a key tool to provide accountability and macroeconomic data in the organizations. Also, the governments perform an accountability through regulation and financial reports for the citizens’ and their legal representatives, that these reports are based the govermental accounting system. For this purpose, the governmental financial statistics system (GFS) that is an internationally coordinated system for reporting financial and budgetary activities of governments has been recommended by the IMF to member countries including Iran, and it has been performed in Iran since 2002. The aim of this study is identifying the obstacles and problems of governmental financial system in the accuisition of capital assets of the executives and then providing the suggestions for addressing these obstacles. The result of this research can be applied for improving accountability and transparency of the governmental financial system. Therefore, to answer the questions, after studying the literature of the research, some hypotheses were developed. In this study, a questionnaire was used to collect data and to assess the reliability, Cronbach's alpha was used and then some data were collected from a sample of 118 executive managers and financial experts of Zanjan province. With regard to the descriptive purpose of the research, bivariate correlation and regression tests were performed and the collected data were analyzed by using SPSS software and all six  hypotheses were confirmed in 95% confidence level.