Naseh Haidrian; Adel Fatemi; aziz gord
Volume 2, Issue 1 , February 2016, , Pages 93-102
Abstract
To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study ...
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To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3/67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated.
