Presenting a forensic accounting model in the public sector with fuzzy Delphi method

Articles in Press

Document Type : Original Article

Authors
maryam mansoori 1
Mehrdad Ghanbari 2
foroozan Mohammadi yarijani 3
somaye sarooyi 3
1 PhD Student, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
2 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran
3 Assistant Professor, Department of Accounting, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran.
10.22034/jmaak.2025.78050.4423
Abstract
Due to its vastness, the public sector has more corruption and crimes than the private sector. The existence of more crime and corruption in government organizations requires more attention to forensic accounting. Iran's economy is a state economy, therefore, the purpose of this research is to provide a model of forensic accounting in the public sector by studying specialized texts and seeking opinions based on consensus from experts. This research is of a qualitative type that identifies the factors affecting forensic accounting in the public sector of Iran, and the importance of the components in the public sector was determined using the fuzzy Delphi method. Therefore, the current research is exploratory. The findings of the fuzzy Delphi stage showed that forensic accounting components include system components, information components, internal environment components of the executive body, legal components, financial components, communication, external environment components of the executive body, skill components and familiarity. They are with components of corruption. This research is valuable for reducing corruption in the public sector and increasing financial discipline. There is a need for both universities and organizations to pay special attention to forensic accounting.
Keywords
forensic accounting
public sector
fuzzy Delphi method