Document Type : case-study

Authors

• Maryam Sohrabi ¹
• kobra sohrabi ²

¹ university of tehran

² Payam Noor university

Abstract

Currently, governance in public administration has become a global issue as a result of the continuous flow of governance failures, fraud, inefficiency, corruption, and weak internal control and financial management. Public sectors around the world are currently under pressure to account for the sources and uses of public resources as well as to improve performance in their service delivery. It is now considered as a public right to monitor the transparency and efficiency of public administration. To ensure good governance, it is very essential to understand how to improve accountability in the public sector. Therefore, to enhance accountability in the public sector, the present study discusses the literature review on internal organizational factors that affect accountability, integrity system, internal control system, and leadership quality. This study can help policy makers to create greater accountability among various public sector departments and organizations.

Keywords

• Public sector accountability
• economic enterprise
• principles of good governance
• internal control system

Main Subjects

• Accounting
• Audit