The Study of Governmental Accounting Standards Establishment Necessity (base on accountability) in Capital Assets Plans

The purpose of this study is to investigate the consequences of the establishment of govermental accounting standards (based on accountibility) for plans of capital assets acquisition considered for governmental executive organizations. To determine the consequences of establishment of accounting standards for executive organizations`, The effect of these standards on these four factors is examined by using of four hypothesis ,these factors include place an accounting system and financial reporting based upon accountibility, the promotion of the qualitative characteristics of the financial reports, improvement of auditing process of financial reports, and also the improvement of financial management process in the governmental executive organizations. The data were collected by a questionnaire and the time interval of this study does not belongs to a specified period. The statistical population of this study consists of the managers and experts in organization of economic affairs and finance ,Fars deputy of price and treasurer, and the auditors of executive organizations of Shiraz. We select all of mentioned population as the samples of our study. The results show that establishment of accounting standards for governmental executive organizations is effective on mentioned factors.