Possibility of Implementing Accrual Basis in the Municipalities (A Case Study in the Municipalities of Fars and Kermanshah)

Subject Areas :

Gholamhossein Mahdavi ¹ , Saman Mohammadi ²

1 - دانشیار حسابداری دانشگاه شیراز
2 - کارشناس ارشد حسابداری دانشگاه شیراز

Received: 2015-05-09 Accepted : 2015-05-09 Published : 2011-11-22

Keywords:

Abstract :

The purpose of this study is to investigate the possibility of implementing accrual based accounting system in municipalities. This study attempts to investigate the answer to the following questions: Is it possible to implement accrual based accounting system in municipalities or not? Fars and Kermanshah Municipalities are ed as samples in the current study. The study is a survey study and a questionnaire was used for data collection purpose. Furthermore, the Binomial Test was used to test the hypotheses of the study. The results reveal that there is an appropriate basis in the participant Municipalities for implementing accrual based accounting system. In other words, there are necessary and sufficient conditions for using accrual based accounting system to change the accounting system of those organizations.

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