Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting

Message:
Article Type:
Research/Original Article (بدون رتبه معتبر)
Abstract:

With the formation of the Committee of Iran’s Public Sector Accounting Standards Development, this profession has been given more attention to for several years, and based on the standards and guidelines published by the committee mentioned and the requirements of the Ministry of Economy, the accounting accrual basis has been used in governmental organizations since 2015. The present study attempts to address the potentials for reporting in governmental accounting on accrual basis in Iran. The most important points include (1): potentials of financial and accounting regulations, (2) required human resources, and (3) the capacity of governmental accounting standards and methods. In order to gather dada for the first and the third hypotheses questionnaires containing 24 questions, and for the second hypothesis another one containing 20 questions were distributed among 111 individuals working in this field. In order to investigate the hypotheses, a single sample t-test and a sign test beside SPSS were applied. In addition, Friedman ANOVA test was used to prioritize variables. Findings suggest that financial and accounting regulations in public sector in Iran provide potentials for accrual accounting. Standards and governmental accounting methods in public sector in Iran have relatively capacity of being reported as accrual -based. In addition, human resources in public sector in Iran have relatively capacity for accrual-based reporting that makes it necessary to hold more training courses for the human resource in order to stablish the system of accrual accounting correctly in public sector.

Language:
Persian
Published:
Journal of Public Sector Accounting and Budgeting, Volume:2 Issue: 3, 2021
Pages:
24 to 41
https://magiran.com/p2366205  
دانلود و مطالعه متن این مقاله با یکی از روشهای زیر امکان پذیر است:
اشتراک شخصی
با عضویت و پرداخت آنلاین حق اشتراک یک‌ساله به مبلغ 1,390,000ريال می‌توانید 70 عنوان مطلب دانلود کنید!
اشتراک سازمانی
به کتابخانه دانشگاه یا محل کار خود پیشنهاد کنید تا اشتراک سازمانی این پایگاه را برای دسترسی نامحدود همه کاربران به متن مطالب تهیه نمایند!
توجه!
  • حق عضویت دریافتی صرف حمایت از نشریات عضو و نگهداری، تکمیل و توسعه مگیران می‌شود.
  • پرداخت حق اشتراک و دانلود مقالات اجازه بازنشر آن در سایر رسانه‌های چاپی و دیجیتال را به کاربر نمی‌دهد.
In order to view content subscription is required

Personal subscription
Subscribe magiran.com for 70 € euros via PayPal and download 70 articles during a year.
Organization subscription
Please contact us to subscribe your university or library for unlimited access!