Journal of Resource Management and Decision Engineering 5 Serial Number 14 2026 03 01 A Comparative Analysis of Governmental Accounting Systems: Evaluating Efficiency and Transparency in Traditional and Performance-Based Models A Comparative Analysis of Governmental Accounting Systems: Evaluating Efficiency and Transparency in Traditional and Performance-Based Models 1 10 10.61838/kman.jrmde.190 EN Journal Article 2025 07 10 <p><a href="https://journalrmde.com/index.php/jrmde/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.">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.</a></p> https://journalrmde.com/index.php/jrmde/article/download/190/239