The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 3 Serial Number 13 2026 01 01 Examining the Implementation Barriers of Governmental Accounting System Based on Public Sector Standards and Its Practical Effects on the Performance of Financial Departments and Treasury Offices within Executive Agencies Examining the Implementation Barriers of Governmental Accounting System Based on Public Sector Standards and Its Practical Effects on the Performance of Financial Departments and Treasury Offices within Executive Agencies 1 17 10.61838/bmfopen.280 EN Journal Article 2025 06 08 <p>Financial reporting is one of the key tools for fulfilling accountability, and the government fulfills its accountability responsibility through the preparation and publication of financial reports, and citizens and their legal representatives fulfill the government's accountability responsibility through these reports based on the relevant instructions. The accounting method of executive agencies was cash, which was based on the receipt and payment of cash to record events and emphasize the consumption of assets. In this method, assets, liabilities, revenues, and expenses were not fully identified and reported. In the last decade, many efforts have been made to apply accrual accounting in the public sector reporting system, so the purpose of this study is to examine the implementation barriers of the government accounting system based on public sector standards and its effects on the performance of financial units and accounting officers at the level of executive agencies. In this regard, hypotheses were formulated and designed. The statistical population of this study includes the chief auditors of the National Court of Accounts, who play an important role in the process of examining the reporting and financial statements published by executive agencies, and their number in the country is 160 people. The data of this study was collected using a questionnaire. The hypotheses of this study were tested after statistical analysis with SPSS software, and the results showed that there is a significant relationship between the provision of timely information, failure to recognize assets and liabilities, failure to recognize income, the absence of an integrated financial system in supervisory agencies, the absence of coherent administrative and financial automation, the lack of adequate training and human resource structure, and the lack of full implementation of the accrual accounting basis.</p> https://bmfopen.com/index.php/bmfopen/article/download/280/229