The Research Department of Economics and Management of Tadbir Nikan Business, Marketing, and Finance Open 3092-6238 In Press 2027 06 01 Design and Validation of an Implementation Model for Modern Public Sector Accounting Design and Validation of an Implementation Model for Modern Public Sector Accounting 1 28 EN Journal Article 2026 04 01 <p>This study aimed to design, structurally organize, prioritize, and empirically validate an implementation model for modern public sector accounting. This applied study employed an exploratory sequential mixed-methods design. In the qualitative phase, semi-structured interviews were conducted with 14 experts in governmental and public sector accounting selected through purposive and snowball sampling until theoretical saturation was reached. Interview data were analyzed using thematic analysis with open, axial, and selective coding in MAXQDA 2018. The extracted indicators were screened through the fuzzy Delphi method, and the confirmed components were structured using Interpretive Structural Modeling and MICMAC analysis. SWARA was subsequently used to prioritize the factors. In the quantitative phase, a researcher-developed questionnaire based on the qualitative findings was administered to 291 respondents. The measurement and structural models were evaluated using PLS-SEM in SmartPLS 4 through factor loadings, Cronbach’s alpha, composite reliability, average variance extracted, discriminant validity, coefficients of determination, predictive relevance, model-fit indices, and bootstrapped path coefficients. The final model consisted of two overarching factors, four dimensions, 15 components, and 46 validated indicators. All structural paths were statistically significant at p&lt;.001. Modern public sector accounting showed strong associations with internal factors (β=.968, t=149.489) and external factors (β=.884, t=51.568). External factors strongly predicted economic-social factors (β=.971) and legal-regulatory factors (β=.865), while internal factors strongly predicted organizational factors (β=.950) and managerial factors (β=.913). The model showed substantial explanatory power for most endogenous constructs, including economic-social factors (R²=.942), societal expectations (R²=.938), internal factors (R²=.937), and organizational factors (R²=.902). Predictive relevance was positive for all modeled endogenous constructs. Overall fit was acceptable, with SRMR=.063 and NFI=.919. SWARA ranked internal factors above external factors, with organizational structure receiving the highest final priority. Modern public sector accounting should be implemented as an integrated organizational and governance reform in which structural, cultural, managerial, technological, legal, and socioeconomic components are coordinated to strengthen transparency, accountability, efficiency, and decision-making.</p> https://www.bmfopen.com/index.php/bmfopen/article/download/619/478