Balancing Comptrollers' Position as Regards Administrative Regulatory Frameworks and Management of Budget Uses in View of Expediency

February 22, 2025Financial Economics فصلنامه اقتصاد مالیOpen Access

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Key Points

The study aims to explore the balance between strict legal compliance and beneficial oversight by comptrollers in financial management.
Utilized mixed methods including library studies, semi-structured interviews, and questionnaires.
Identified needs and challenges in the administrative frameworks related to budget management.
Analyzed technical competencies like financial knowledge and accounting standards.
Financial resource shortages and lack of transparency pose significant challenges.
Skills deficits in technical and managerial areas hinder effective oversight.
Complexity of laws and regulations complicates budget allocation processes.
Improving technical capabilities of comptrollers may enhance public sector performance.

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This research examines how comptrollers manage budget uses under regulatory frameworks, indicating implications for financial accountability.

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Rasam et al. (2025) studied this question.

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