چکیده:
Accountability through accounting has existed since the emergence of states. In this relationship, accounting plays a fundamental role in performing and evaluating accountability. Accountability is also considered the basis and foundation of accounting. In recent years, new methods of accountability, including web-based accountability and online accountability, have emerged. On the other hand, the existence of different perspectives, including democratic, legal, and educational, has caused the two-way role of accounting and accountability to be influenced by public opinion. In this article, the two-way role of accounting and accountability to public opinion is expressed from various perspectives. In the democratic perspective, accounting and accountability should effectively link government activities to the chain of delegation of responsibilities. In the legal perspective, it is essential that through accountability-based accounting information, misuse of public rights is discovered or prevented. In the educational perspective, the efficiency of government accountability depends on the efficiency of the accounting system.
خلاصه ماشینی:
On the other hand, the existence of different perspectives, including democratic, legal, and educational, has caused the two-way role of accounting and accountability to be influenced by public opinion.
Accounting, accountability, democratic view, educational view, legal accountability Introduction Accountability, for the purpose of controlling and managing public funds, is considered one of the most sensitive activities of the government in all democracies ]19[.
The responsibility of individuals, organizations, and society in the activities they perform and, if necessary, explaining them to others ]12[ Responsibility in the programs of managers and employees to provide evidence for stakeholder groups and funding representatives and to explain that the program has been effective and is in accordance with custom, law, and financial requirements ]12[ Answerability to a set of responsibilities and obligations that a number of actors have towards others ]1[ Commitment to giving an account, answering for the non-fulfillment of duties or regulations ]23[ Commitment to explaining and accepting responsibility for implementation within a shadow of acceptable expectations ]12[.
A rule-based approach to formulating accounting standards increases the trust of auditors and legislators in establishing internal controls, prevents power-seeking and information asymmetry between the government and institutions, and ultimately leads to improved accountability.
By reviewing the three perspectives mentioned above again, it is seen that managing public expenditures in a government built on a weak foundation of accounting and auditing is futile and can have results inconsistent with accountability.
In democratic perspective, accounting and accountability should effectively link government activities to responsibility chains.
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