نویسندگان
1 استادیار، گروه حسابداری، دانشگاه پیام نور
2 استاد، گروه حسابداری، دانشگاه الزهرا
3 کارشناس ارشد حسابداری،دانشگاه خوارزمی تهران،
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
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.
کلیدواژهها [English]
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