Examining the Role of Intelligentization in Enhancing the Quality of Public Sector Accrual Accounting and Improving Government Financial Accountability
Keywords:
Financial intelligentization, accrual accounting, public sector, government financial accountability, data governance, intelligent financial reportingAbstract
This study aimed to explain the role of intelligent financial and accounting systems in improving the quality of public sector accrual accounting and strengthening government financial accountability from the perspective of accounting, finance, auditing, and information technology experts in Tehran. This qualitative study employed thematic analysis. The participants consisted of 21 public financial managers, public sector accountants, auditors, financial system specialists, and university faculty members in accounting and public financial management in Tehran. They were selected through purposive and snowball sampling. Data were collected using semi-structured interviews, and the interview process continued until theoretical saturation was achieved. Data were analyzed through open, axial, and selective coding using NVivo software. Credibility was ensured through member checking, peer review, and maintaining an audit trail. The analysis resulted in five main categories: integration of financial data and reduction of accrual-recording errors; improvement of timeliness, reliability, and traceability of accounting information; enhancement of financial transparency and accountability through dashboards and intelligent reporting; redesign of human roles and the need for analytical competencies; and requirements related to data governance, cybersecurity, and algorithmic controls. Participants emphasized that intelligentization does not merely mean replacing human labor with technology; rather, it requires process reengineering, data standardization, and alignment among accrual accounting, budgeting, and auditing functions. The findings suggest that intelligentization can enhance the quality of public sector accrual accounting by increasing the accuracy of financial event recognition, improving the identification of assets and liabilities, reducing manual interventions, strengthening comparability, and enabling real-time accountability mechanisms. However, realizing these benefits depends on robust data governance, reliable technological infrastructure, human capacity building, algorithmic transparency, and institutional coordination among treasury authorities, public entities, and oversight bodies.
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