Governmental Accounting
Akbar Aminimehr; Amin AMINIMEHR
Abstract
The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming ...
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The problems and challenges of budgeting in Iran have always encouraged economic thinkers and government officials to think of a solution in this regard. In this regard, a two-stage plan for each stage, including four sections, was approved by the Cabinet in 2002, and that plan was the basis for reforming the country's budget system. This research intends to examine the success rate and its challenges from the perspective of experts and managers, considering the 18-year period from the approval and implementation of the plan. Considering the objectives of the project, conceptual definitions were converted into measurable variables and developed in the form of a 7-step questionnaire. Participants in the study included managers and financial and budget experts of government organizations, including the General Departments of Planning and Budget and the Departments of Education, Labor and Social Affairs of the three provinces of Tehran, Alborz and Qom, who work in the specialized field of budget in government organizations. are. In general, based on the obtained evaluation, the overall goals of the project were estimated as average, which does not seem promising considering the time and cost spent in this regard. Meanwhile, the goals of the first stage were estimated as average and the second stage as below average. The degree factor had no effect on the results, but women underestimated the success of the project and managers generally overestimated the success of the project.
Akbar Amini Mehr; Abdolkarim Moghadam; Sareh Bastani Jahromi
Volume 2, Issue 2 , October 2016, , Pages 7-14
Abstract
In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting ...
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In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.
akbar aminimehr; Rezvan Hejazi; Ziaedin shahim pormehr
Volume 1, Issue 2 , September 2015, , Pages 55-66
Abstract
The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) ...
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The aim of this study was to evaluate the efficiency of accrual accounting on transparency of reporting & accountability of the universities affiliated to the Ministry of Science, Research and Technology. (A case study of Tehran Kharazmi University). Analytical methodology (A practical one) is applied. The population includes all financial employees of the Kharazmi University, who were examined by a simpler random sampling method. To collect data, a questionnaire containing 30 questions, was used. The descriptive statistics including: average, percentage and frequency were used. And the inferential statistical techniques such as Kolmogorov-smirnov test, X2 test, and also T-student test were used to determine the normality of the data. And the SPSS software was used to analyze the collected data. The finding indicates that accrual accounting promotes the public sector accountability. Results showed that accrual accounting has no significant effects on the transparency of reporting. Also the T-student test results showed that accrual accounting affects the cost of services in Kharazmi University. Finally, according to the respective literature and the results of the research, some strategies were presented to improve the situation, implementation of accrual according and accountability and in general research variables in universities affiliated to the Ministry Science, Research, and Technology.
