Readiness of public sector accountants for the implementation of accrual accounting (Case Study: The Army of the Islamic Republic of Iran)

Document Type : Research Paper

Authors

1 Department of Accounting, Faculty of Economics, Management and Social Sciences, Shiraz University, Shiraz, Iran

2 Assistant Professor of Accounting, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran

Abstract

Subject and Purpose of the Article: The purpose of this study is to help increase the awareness of managers about the factors affecting the improvement of the readiness of the public sector for the successful implementation of accrual accounting. Therefore, the effect of three factors including change valence, task knowledge and task availability on two aspects of organizational readiness for change, including change commitment and change efficacy, is tested.
Research Method: In this study, a closed questionnaire was used to collect data. The statistical population of the study is the financial officers of the higher course of the army in 2020. Research hypotheses were also tested using ordinary least squares regression.
Research Finding: The results reveal that change valence, task knowledge and task availability are significant and positively influence two aspects of organizational readiness for change including change commitment and change efficacy.
Conclusion, Orginality and its Contribution to the Knowledge: Improving the readiness of all forces and organizational levels of the Army of the Islamic Republic of Iran for the efficient and effective implementation of accrual accounting and public sector accounting standards is a necessity. Based on the results of this study, adopting appropriate methods and strategies to familiarize commanders and military personnel with the benefits of accrual accounting system, to increase financial staff knowledge about accrual accounting techniques and public sector accounting standards, as well as to provide financial resources, human resources and technical resources help to improve organizational readiness for change and the successful implementation of accrual accounting.

Keywords

References

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Governmental Accounting
Volume 9, Issue 1 - Serial Number 17
December 2022
Pages 421-450

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History

  • Receive Date: 03 May 2021
  • Revise Date: 14 October 2022
  • Accept Date: 05 January 2022

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