STUDY AND INVESTIGATION OF THE ADMINISTRATIVE, MOTIVATIONAL AND INDIVIDUAL CHALLENGES AND CONSTRAINTS CHARACTERISTICS OF FINANCIAL SUPERVISORS IN PUBLIC SECTOR ORGANIZATIONS WITH THE APPROACH OF DESIRED IMPLEMENTATION OF THE PUBLIC SECTOR ACCOUNTING

Introduction: The purpose of this study was to study the administrative, motivational and individual characteristics challenges and bottlenecks of financial oversight of the executive agencies of the country in the desirable implementation of the public sector accounting system. Provide public sector accounting. Methodology: The present study is a descriptive and survey research in terms of purpose, in terms of measuring variables and collecting data. In this research, the combined approach of library or documentary methods as well as interview, questionnaire and data mining methods have been used. In this method, the researcher has used library resources retrieval tools as well as designed tools such as specialized checklists designed to collect the required information as well as interviews and questionnaires. Results: Statistical results regarding the components and barriers related to the three Administrative, motivational and individual characteristics indicators were extracted in a 22-question Likert scale questionnaire. Data were analyzed using SPSS and AMOS software. The results show the significant impact of the legal and political barriers and challenges of financial supervision of auditors on the proper implementation of the public sector accounting system. Then, using structural equation modeling, the relation and correlation between the three Administrative, motivational and individual components were investigated. The results show a significant and positive correlation between these three challenges. Conclusion: The results of the study emphasize that the expectations of the researcher, who is a member of the statistical community, the administrative, motivational and individual characteristics barriers and challenges of financial supervision of auditors have a significant impact on the proper implementation of the public sector accounting system.