Identifying Obstacles to the Establishment and Implementation of Accrual Accounting System in Iran Police

Accrual accountant in the public sector in practice in the 1990s and the need to obtain the best services is required to use the accrual accounting basis in accordance with the provisions of Note 26 of the Law regulating part of government financial regulations in users of public funds.

This research was applied in terms of purpose and qualitative in terms of data collection and the data collection tools were in the form of in-depth specialized interviews of accrual accounting experts in three stages of open, central and selective coding of data. The sampling method was in the form of snowballs. The identified barriers were tested as a model in three levels of dimensions, component and index through fuzzy triangular Delphi technique by 25 knowledgeable accrual accounting elites. Obstacles were also shown using the EHP technique. Following the ranking and finally with cluster analysis, guidelines for the establishment and implementation of accrual accounting were provided.

The findings of the study indicate the obstacles and limitations of the establishment of accrual accounting system in the police, including limitations of the General Accounting Law and other upstream laws, challenges in applying public sector accounting standards, problems with fixed assets, problems with requirements, inventory, non-registration Some of the financial events in the accrual accounting system are the lack of specialized and experienced personnel and structural approach in the organizational structure of police.

According to the research findings, it can be said that in order to implement the accrual accounting system in the police, the limitations of the General Accounting Law and other upstream laws have the highest rank and the structural approach in police organizational structure has the lowest rank in terms of obstacles.