Necessity of changes in the Financial and Operational Accountability System of Public Universities and Identification of its Dimensions from the Experts and Academics View

The study is aimed to investigate the necessity of changes in the financial and operational accountability systems of public universities and to identify its dimensions while accepting financial and operational accountability system as a system consisting of various subsystems. This investigation is made  through obtaining views of 40 experts in the field of financial and operational accountability system changes in universities and 90 professors and graduate students of Tehran 's accounting department of public universities. To test the hypotheses, the study uses Binomial test and T-test. The results show that in the views of both groups, changes in financial and operational accountability system are necessary. In view of experts, for independence of universities, development dimensions in the bodies are different from those of other public sectors. Changes in financial and operational accountability system in public universities require a change in its financial accounting system, management accounting system establishment, and development of the financial and compliance audit to performance audit.