Document Type : Articles


1 Ph. D. ,Department of Management and Accounting Shiraz University, Shiraz

2 Ph. D., Department of Accounting and Finance Wollongong University


This paper examines the dimensions of accountability that the executive must fulfil in the Islamic Republic of Iran and the role of accounting in meeting accountability obligations as they are at present. Accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. Public sector resource accounting information systems, used in the general government sector in Iran, are inadequate to ensure the fulfilment of government plans aimed at a strong economy and higher living standards. To meet broader, managerial conceptions of accountability, the move to accrual accounting in the general government sector of Iran is recommended.