Apprising the Possibility of Identifying, Recognizing and Reporting of the Tehran Municipality Incomes by Using the Adjusted Accrual Basis

Subject Areas : Management Accounting

Z.  Pourzamani ¹ (نویسنده مسئول و طرف مکاتبه)
A.  Jahanshad ² (ندارد)
M.  Hesaraki ³ (ندارد)

Received: 2009-10-12 Accepted : 2009-12-21 Published : 2009-12-22

Keywords: modulated promissory base, Commensurability, Solvency, Continuous and non continuous , Accountability,

Abstract :

With the practice of self-sufficiency policies of municipalities in 60s Solar Decade, municipality dues obtained from the public had been the greatest resource of financing Municipality Expenses of Tehran Municipality. In addition, considering importance of determining rate of incomes and actual expenses of a fiscal period in meeting responsibility and evaluation of such responsibility by the citizens and their legal representatives, detection and assessment approaches of income and municipality expenses are entitled with considerable importance. Most of developed countries to lead their utmost attentions towards modulated promissory base accounting and reporting incomes of public sections including, but not limited to, municipalities. In the current research, to examine the possibility of identification, recording and reporting of the Tehran Municipality incomes, the possibility of the realization of two necessary (commensurability) and sufficient (solvency in a short term) conditions from the detection stage until realization of the incomes of Tehran Municipality is analyzed and tested. This research is carried out based on document searching method and making use of the factual information as well as due statistical tests. Statistical universe of this research is extracted from 22 municipalities of Tehran and Statistical Sample is selected from among districts 1, 2, 5, 10, and 18 of Tehran. The results indicated that all evaluated continuous and non continuous incomes of Tehran Municipality (26 income resources) in this research hold the Necessary Condition, i.e. Commensurability in stand-alone fashion and are entitled with the Sufficient Condition, i.e. Solvency during the fiscal year or 60 days after it.