Study and Investigation of the Challenges and Constraints Political and legal of Financial Supervisors in Public Sector Organizations with the Approach of Desired Implemention of the Public Sector Accounting

In this study, the legal and political challenges and constraints of financial oversight of executives of the country in the proper implementation of the public sector accounting system were studied, identifying the existing obstacles and challenges to improve the supervision to achieve the goals of the sector accounting system. Publicly available. The statistical population of the study is all stakeholders of the executive agencies of the country. Statistical results regarding the components and barriers related to the two legal and political indicators were extracted in a 15-question Likert scale questionnaire. then using spss and AMOS softwares, data analysis was done. 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 two legal and political components were investigated The results show a significant correlation and positive correlation between these two challenges.