sasan mehrani; seed rahmat allah akrami; hadi khoda bakhshi; mehrdad jabbari
Abstract
Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other ...
Read More
Monitoring the outputs is mainly considered in performance based budgeting. This study seeks to explain the position and the role of in payments performance based budgeting. Data is collected by interview about financial monitoring, comparative studies, international standards and guidelines. In other words, this study investigates and explains how comptrollers do financial monitoring in performance based budgeting. Moreover, it recognizes legal and structural deficiencies for development of financial monitoring effectiveness by comptrollers in ministry of economic affairs and finance. Population includes comptrollers: State Audit Office Accountants, Authorities Detection Authorities, managers of ministry of economic affairs and finance, auditors of government accountability office, and inspectors of inspection organization. The scope of this study is all of executive organizations concerning on 219 section of fifth national development plan that use whole country budget. The results related to 4 indexes (structure, regulations, financial monitoring and governmental management) show that the roles of comptrollers should be changed with new budgeting system appropriately.
S.R Akrami; Ali Faal Ghayoumi; M.H Ghadirin Arani
Volume 3, Issue 2 , September 2017, , Pages 9-18
Abstract
Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the ...
Read More
Since unrealistic timescales were identified as one of the reasons for accounting reform failures in the public sector, determining the appropriate timeframe for implementation of accrual accounting is very important. Therefore, the main purpose of this study is to investigate the feasibility of the full implementation of accrual accounting in Iran public sector within the timeframe determined in the law of the regulation of part of the governmental financial rules. In this study, conditions and resources required for implementation of accrual accounting in the public sector, affecting factors in the transition period, and experience of some countries in adopting accrual accounting are reviewed and then, on that basis, it’s concluded that the determined timeframe in above law is not realistic and practicable due to constraints of resources, insufficient infrastructure, and size of Iran public sector. As the continuation of the move towards accrual accounting in the public sector to full implementation can help the government to achieve the goals of the resistive economy, it is suggested that by considering the existing conditions and experiences of other countries, a reasonable and realistic timeframe to be determined for full implementation of accrual accounting in Iran public sector
