Hamid Bodaghi; Hamid Reza Rezaei; Mostafa Ghannad
Volume 2, Issue 2 , October 2016, , Pages 81-96
Abstract
The applied accounting basis for presenting accounting information affects public section’s reporting. As a result, appropriate accounting basis should be deployed in the public section. The present study aimed to assess the adversities which may occur during the process of accrual basis in accounting ...
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The applied accounting basis for presenting accounting information affects public section’s reporting. As a result, appropriate accounting basis should be deployed in the public section. The present study aimed to assess the adversities which may occur during the process of accrual basis in accounting of public section. Needed data was collected through a questionnaire distribution among the employed accountants and financial managers in public organizations of Khorassan Razavi. Binomial test was applied due to the non-normality of the research sample for testing the hypotheses. The achieved findings of hypotheses testing indicated that employed accountants and financial managers in public organizations regarded the followings as adversities ahead of executing accrual basis: paucity of rules and regulations based on supporting the execution of accrual accounting, lack of regulated standards of public accounting in Iran, cultural deficiencies in asking and giving response. The current study intended to investigated adversities and obstacles which may occur when applying accrual basis in public organizations. Removing these difficulties could facilitate and modify accounting basis in the public section.
