Investigating the Effect of Environmental Factors on Governmental Accounting Reform Process in Iran by Contingency Model

Subject Areas : Management Accounting

قدرت الله طالب نیا ¹ , بتول زارعی ²

1 - مسئول مکاتبات
2 - ندارد

Received: 2011-05-07 Accepted : 2011-07-31 Published : 2011-09-23

Keywords: Government Accounting, Accrual Basis, Lüder Contingency Model, Environmental factors,

Abstract :

Any military transformation requires knowledge of environmental factors areinfluencing the system. Accounting system of government of Iran is no exception.Therefore the present study investigated the previous literature on this system toExplanation necessary reforms in public accounting to the adoption of accrualaccounting and finally Through scientific research method, a contingency model, thatis a simplified form of the international contingency model presented by ProfessorLüder (FMR), to explain how environmental factors effects on innovation and reformprocess, has provided. Survey finding indicates the fact that government accounting isnow on the verge of a fundamental transformation. Increasing demand for moreinformation, after proposed reforms of public sector management, including legalrequirements concerning operational budget, is the primary driver of thistransformation. The model for predicting future trends of reform in Iran has also beenused, to confirm the predictive power of the model is provided by the Lüder.