Document Type : Research Paper
Authors
1 Professor of Accounting in department of management and Accounting Alzahra university
2 Postdoc Researcher, Department of Accounting, Faculty of Social and Economic, Al zahra University, Tehran, Iran
3 Assistant Professor Department of Accounting, Hazrat Masoumeh University, Qom, Iran
Abstract
This research aims to propose a comprehensive and efficient model for the implementation of direct payment to the final beneficiary in various government departments, and it investigates, designs, and presents it.This model must not only comply with legal requirements, but also include reliable IT infrastructure, communication systems to manage financial information, and political and cultural support.Therefore, the purpose of this research is to provide a comprehensive and appropriate model to achieve direct payment to beneficiaries based on the surveys and evaluations and the opinion of public sector experts in the period of 2022-2023. After examining the requirements of the direct payment model to the beneficiaries, the first payment model was designed based on the models proposed by the World Bank, the International Monetary Fund, France and Brazil and based on the authors' experience and knowledge of the state of the public sector in Iran. In the next step, a semi-structured interview was conducted with Iranian public sector specialists who were selected using targeted sampling.The findings from the interview were analyzed using thematic analysis. At the end, after summarizing the opinions of the experts, along with presenting the final model for payments and identifying points prone to improvement, suggestions related to the various requirements of the implementation of the direct payment system to the final beneficiary have been presented.The results of this research will provide a transparent and comprehensive model for government payments and executive bodies and will play an effective role in improving the quality of the government's financial system.
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