The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran
1
Assistant Professor of Accounting, Islamic Azad University, East Tehran Branch, Iran.
2
M.A. Accounting, Islamic Azad University, Sirjan Branch, Iran.
Abstract
The aim of this research is the investigation of changes in the accounting includes use of accounting modern procedures of accrual based accounting system for motivation creation and the improvement of stakeholder’s satisfaction and evaluation of Tehran municipalitie’s public services. The method of this research is survey and we used from a standard questionnaire of Hans (2013) research and 60 persons of top managers and financial experts for investigating of the relation between accounting changes and value creation in public services in municipalities during the year 2015. The results show that accounting changes lead to stakeholder’s satisfaction and better evaluation of public services of municipalities. Therefore, we can conclude that the employment of accrual based accounting system in municipalities can result to generate to more comprehensive financial information for all groups of stakeholders and leads to improvement of quality of municipalitie’s public services and motivation creation by the effect of manager’s decision making of managers.
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hajiha, Z., & Amirtaheri, K. (2015). The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran. Governmental Accounting, 2(1), 53-58.
MLA
zohre hajiha; Karamat Amirtaheri. "The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran". Governmental Accounting, 2, 1, 2015, 53-58.
HARVARD
hajiha, Z., Amirtaheri, K. (2015). 'The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran', Governmental Accounting, 2(1), pp. 53-58.
VANCOUVER
hajiha, Z., Amirtaheri, K. The Relationship of use of Accountancy Modern Procedures and Motivation Creation and Stakeholder’s Satisfaction Improvement by Public Services in 22 Municipalities in Tehran. Governmental Accounting, 2015; 2(1): 53-58.
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