عنوان مقاله [English]
نویسندگان [English]چکیده [English]
In the democratic society, governments are elected by vote of citizens and power ultimately rests in the hands of the citizenry. In such society, government accountability is based on the belief that the citizenry" has right to know "and government must declare facts openly and communicate it by appropriate means. After the past two decades of 20th century governmental accounting and financial reporting play a major role in fulfilling government's duty to be publicly accountable in a democratic society.
This paper examine the role of expected accountability - based accounting and financial reporting as a tool to assist in fulfilling government's duty to be publicly accountable and enable members of parliament to assess that accountability .We send 180 questionnaires to members of parliament as well as comptroller general senior auditors as accountee and 180 to chief executives as well as chief financial officers of ministries as accounters.
The findings of this study show that all accountors and accountees believe expected accountability -based accounting and financial reporting play the significant role in fulfilling government to be publicly accountable and assist parliament and comptroller general to assess government accountability.