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 ...
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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
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.
