Practical impediments to perform accrual accounting at universitiesand higher education institutions

This study investigates practical impediments to perform accrual accounting at universities and higher education institutions .According to article 49 of forth development plan and second section of article 20 of fifth development plan, universities and higher education institutions are exempted from all regulations including public audit act, civil services and so on. They follow trading and financial bylaw, approved by selves board of trustees. According to article 54 of trading and financial bylaw approved in 2004 and article 41 approved in 2012 , all universities must implement accrual accounting up to 2013 . however this is not realized because of different reasons . this study investigates practical impediments of a accrual accounting at universities as scientific centers with searching in literature, 30 factors are recognized as practical impediments including three categories, prerequisite context , managers sponsors and personnels familiarities and expert 160 questionnaires are to financial manager and experts. Finally 118 questionnaires are accepted. Binominal test and t- student test are used. Finding approved hypotheses and show 16 factors. Insufficient support by universities senior managers is recognized as most important practical impediment to perform accrual accounting . prerequisite context and personnel train are second and third practical impediments.