A Comparative Analysis of Governmental Accounting Systems: Evaluating Efficiency and Transparency in Traditional and Performance-Based Models

Authors

    Eisa Zarei * Lecturer, Department of Accounting, Management and Economics, Payame Noor University, Tehran, Iran acc.zarei@pnu.ac.ir
    Mahdi Sharafi Department of Accounting, Payame Noor University, Tehran, Iran.
    Farzad Pourhosseini Dehkordi Master’s in Financial Management,  Central Tehran Branch,  Islamic Azad University, Tehran, Iran

Keywords:

Governmental accounting, performance-based budgeting, transparency, efficiency, accountability, digital accounting systems

Abstract

This study aimed to conduct a comparative analysis of traditional and performance-based governmental accounting systems, assessing their relative efficiency, transparency, and accountability within the context of Iran’s public financial management. The study adopted a qualitative research design with an exploratory–comparative approach. Data were collected through semi-structured interviews with 21 experts from public accounting, auditing, and financial management institutions in Tehran, selected via purposive sampling. Interviews continued until theoretical saturation was achieved. All interviews were audio-recorded, transcribed verbatim, and analyzed using NVivo 14 software. Open, axial, and selective coding were performed to extract themes and subthemes concerning efficiency, transparency, and reform readiness in governmental accounting systems. Credibility was ensured through member checking, peer debriefing, and triangulation. The results identified four overarching themes: (1) structural and procedural efficiency, (2) transparency and accountability, (3) performance-based accounting implementation, and (4) reform challenges and future directions. Traditional systems were found to suffer from excessive bureaucracy, fragmented audit structures, and low digital integration. In contrast, performance-based models demonstrated greater potential for improving fiscal discipline and accountability but were limited by insufficient technological infrastructure, lack of professional training, and cultural resistance. The study also found that internal controls, ethical norms, and digitalization levels significantly influence transparency outcomes. The findings suggest that achieving effective and transparent public financial management in Iran requires a balanced integration of performance-based frameworks, digital accounting technologies, and ethical accountability mechanisms.

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Published

2026-03-01

Submitted

2025-07-10

Revised

2025-10-25

Accepted

2025-10-29

Issue

Vol. 5 No. 1 (2026): Serial Number 14

Section

Articles

License

Copyright (c) 2026 Eisa Zarei, Mahdi Sharafi , Farzad Pourhosseini Dehkordi (Author)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

Zarei, E., Sharafi , M. ., & Pourhosseini Dehkordi , F. . (2026). A Comparative Analysis of Governmental Accounting Systems: Evaluating Efficiency and Transparency in Traditional and Performance-Based Models. Journal of Resource Management and Decision Engineering, 5(1), 1-10. https://journalrmde.com/index.php/jrmde/article/view/190

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