A Survey on Effective Approaches and Elements on Setting a Transition Plan to Accrual Accounting in the Public Sector

Authors

1 Associate Professor, Accounting Department, International University of Imam Khomeini, Qazvin, Iran

2 Assistant Professor, Accounting Department, Institute for Higher Education of khatam, Qazvin, Iran

3 MS.in Accounting, International University of Imam Khomeini, Qazvin, Iran

Abstract

The vast experiences of areas and countries about changing the accounting basis in the public sector have showed that management of transition process is very complicated. Frequently, choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the success of transition.
In this survey, collected data with questionnaire  examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the  public sector of Iran.
The Cronbach’s Alpha for designed questionnaire has been determined 91.2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and  Binominal test. Result of both examinations showed acceptance of hypothesizes. Thereupon, findings showed that choosing transition path has an     important impact on transition to accrual basis from cash basis. In addition, using gap analysis tool can help to successful transition with doing a comparison among current situation and desired situation. Finally, data analyzing showed that  although using gap analysis tool is very useful for choosing a suitable path, step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.
 

Keywords

References

  • البرزی، محمود؛ زارعی، بتول؛ طالب نیا، قدرت اله.   (1390). ”الگوی اقتضایی برای فرآیند انتقال از مبنای نقدی به مبنای تعهدی در حسابداری دولتی ایران“. فصل نامه دانش حسابداری، 2(5)، 73-51.
  • باباجانی، جعفر؛ باغومیان، رافیک. (1386). ”ضرورت استفاده از حسابداری تعهدی در بخش عمومی و ارزیابی آن برای استفاده در بخش عمومی ایران“. پیک نور، 4، 26-4.
  • باباجانی، جعفر. (1389). ”نقش و جایگاه مبنای حسابداری و رویکرد اندازه گیری در حسابداری و گزارشگری مالی بخش عمومی“ . فصل نامه دانش حسابرسی،40(2)، 4-38.
  • شهرابی، شاهرخ (1392). ”بررسی رویکردهای گذار به حسابداری تعهدی در بخش عمومی: شناسایی موانع، ارائه راهکارها“. پایان نامه کارشناسی ارشد حسابداری. دانشگاه بین المللی امام خمینی (ره).
  • صابر، مهدی. (1388). ”بررسی موانع گزارشگری بر مبنای حسابداری تعهدی در بخش عمومی ایران“. پایان نامه کارشناسی ارشد حسابداری، دانشگاه تربیت مدرس تهران.
  • Barrett, P. (1997, August). “Whole of  Government Financial Reporting”.  Australian National Audit Office.
  • Diamond, J. (2002, December). “Performance Budgeting Is Accrual Accounting Required?”. IMF Working Paper, Fiscal Affairs Department.
  • GASAB. (2007, December). “Road Map and Transition Path for Accrual Accounting”. Government Accounting Standards Advisory Board.
  • IFAC. (2011,January). “Transition to the Accrual  Basis of Accounting: Guidance for Public Sector Entities”. International Public Sector Accounting Standards Board, 14.         
  • Khan, A. & Mayes, S. (2009, September). “Transition to Accrual Accounting”. International Monetary Fund, 1(1).
  • Pretorius, C. & Pretorius, N. (2008). A review of PFM reform literature.  London: DFID.

 

Governmental Accounting
Volume 1, Issue 1 - Serial Number 1
September 2014
Pages 9-22

Files

History

  • Receive Date: 23 August 2014
  • Revise Date: 22 September 2015
  • Accept Date: 06 December 2014

Share

How to cite

Statistics