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During the past two decades, public sector accounting and reporting system encountered significant reforms. The aim of these reforms was removing bureaucratic system barriers which prevent efficient use of scarce resources. Extended reforms and changes in public sector of developed and even developing countries have persuaded many scholars to investigate them. These studies have shown that mentioned reforms often stem from a set of factors and drivers observed in the countries encountering these reforms. The present study discusses the literature regarding these reforms, and identifies influencing factors and drivers in reforms of Iran’s public sector financial and operational accountability system from the viewpoint of Iranian experts. Accordingly, using Delphi method through a survey of 142 Iranian experts, the key factors and drivers of reforms in Iran's public sector financial and operational accountability system have been identified. In the end, the status of these factors and drivers in the current condition of Iran is evaluated.