The Status of Implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran

Many countries are implementing accrual based accounting standards in their public organizations. Current status and capacities should be considered realistically in order to succeed in implementation of these standards.this research aims to study status of implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran and to determine the gap between status quo and desired situation. In this research, factors affecting implementation of accounting standards of public sectors were identified and expert opinion about them was asked through questionnaires given to experts working in public sector institutions. In the designed questionnaire experts were asked to assess current status of factors affecting implementation of Audit Organization’s accounting standards in the public sector institutions of our country by considering their importance. Received responses were analyzed using Fuzzy Delphi research method and appropriate statistical tests. Research findings indicate that, according to consensus of experts, factors of affect on implementation of accounting standards of public sector in Iran are not implemented appropriately and in all cases there is a meaningful difference between status quo (what there is currently) and desired condition (what should be). According to the research findings, public sector organizations can help to close the gap between current situation and desired situation and successful implementation of these standards by accurate planning and fixing weak points in implementation of accounting standards. Contribution: findings of this research can help to identify weakness points and strength points in implementation of accounting standards and to determine needs of public sector institutions for successful planning and implementation of a transition process to new accounting system