The study and Comparison of Government Financial Accountability In four presidencies after the Islamic Revolution, using critical discourse analysis

Document Type : Research Paper


1 Assistant Prof of Accounting, University of Tehran, Tehran, Iran

2 Assistant Prof. of Public Administration, University of Tehran, Tehran, Iran

3 MSc. Accounting, Faculty of Management, University of Tehran, Tehran, Iran


The accountability ensures the health of the governments in countries. This paper is the qualitative analysis of Comments Presidents about macroeconomic issues to explore financial accountability of governments after the Islamic Revolution. Method research is based on the Fairclough's critical discourse analysis model considering the political and economic conditions and the ruling ideological forces on the community to distinguish positions governments for the economic performance and their reactions to the results obtained. The Statistical population is the president's comments in four different presidencies which are published in the Etelaat newspaper. 12 texts were selected over the years 1360 to 1392, as samples that based on theoretical saturation method of sampling. The results show according to the discourse types which studied, government's accountability for economic performance had substantial differences with regard to requirements of the political and social fabric of its time, but they have had steady process in support of conditions and the results obtained from their actions also critical view to the previous governments performance compared their performance with them.


Main Subjects

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