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

Subject Areas :

Gholamhossein  Mahdavi ¹ (دانشیار حسابداری دانشگاه شیراز)
Saman  Mohammadi 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.

References:

 

آذری، محمدرضا (1388) ،"تاریخچه حسابداری‌‍‍‍‍‍‍ و اقدامات انجام شده جهت استقرار سیستم حسابداری تعهدی در ایران"،http://azari2009iran.blogfa.com/post-23.aspx، ‌[17/10/1388].

باباجانی، جعفر و آرزو مددی (1388) ، "امکان سنجی تحول در نظام حسابداری و گزارشگری مالی دانشگاه‌های دولتی ایران"، فصلنامه بررسی­های حسابداری و حسابرسی، شماره 56، تابستان: صص 20- 3.

باباجانی، جعفر (1382) ، "تحلیل نظری پیرامون سیستم نظارت مالی کشور از منظر پاسخگویی"، فصلنامه بررسی‌های حسابداری وحسابرسی، شماره 31، بهار، صص 130-97.

رفیعی، افسانه (1387) ، "کاربرد مبنای تعهدی کامل در حسابداری دولتی"، مجله حسابرس، شماره 40، بهار: صص 91-86.

کرباسی یزدی، حسین و علی طریقی (1388) ، "ارزیابی مزایای سامانه­های حسابداری تعهدی در دانشگاه علوم پزشکی و خدمات بهداشتی، درمانی تهران"، فصلنامه دانش حسابرسی، شماره 30، پاییز: صص 27- 16.

کردستانی، غلامرضا و علی اکبر ایرانشاهی (1388) ، "بررسی عوامل موثر بر بکارگیری حسابداری تعهدی در بخش دولتی"، فصلنامه دانش حسابرسی، شماره 28، بهار: صص 21- 10.

مهدوی، غلامحسین (1379) ، "نظام پاسخگویی و حسابداری دولتی در ایران"، مجله حسابرس، شماره 7، تابستان: صص 48-33.

 

Boxali, P. (1998), “The Revolution in Government Accounting”. Australian CPA, No. 68 (3): pp. 18-20.

Carlin, T. M. (2003), “Accrual Accounting & Financial Reporting in the Public Sector: Refraining the Debate”. Financial Accountability and Management, Vol. 21, Issue. 3: pp. 309-336.

Chase, B. W. and L. B. Triggs (2001), “How to Implement GASB Statement No. 34”. Journal of Accountancy, November, No. 192 (5): pp. 71-79.

Cohen, S.; Kaimenakis, N.; and G. Venieris (2010), “Reaping the Benefits of Two Worlds: An Exploratory Study of the Cash and the Accrual Accounting Information Roles in LocalGovernments”,www.SSRN.com/sol3/Delivery.../SSRN_ID1693511_code376488.pdf , [13 July 2010].

Dickinson, C. (2000), “International Federation of Accountants”. Working Paper.

FEE (Federation des Experts Comptables Europeens). (2007), “Accrual Accounting in the Public Sector”. FEE Public Sector Committee, [27 November 2007].

Guthrie, J. (1998), “Application of accrual accounting in the Australian public sector-rhetoric or reality”. Financial Accountability & Management, February, Vol. 14, Issue. 1: pp. 1-19.

Hepworth, N. (2003), “Preconditions for Successful Implementation of Accrual Accounting in Central Government”. Public Money & Management, Vol. 23, Issue 1: pp. 37-44.

Higgins, G. (2009), “Government's Move to Accrual Accounting”. Accountancy SA, Johannesburg, June: pp. 20-24.

IFAC (International Federation of Accountants). (2000), “Guideline for Government Financial Reporting, Exposure Draft”. New York, Public Sector Committee, November.

Mellor, T. (1996), “Why Governments Should Produce Balance Sheets?”. Australian Journal of Public Administration, March, Vol. 55, Issue. 1: pp. 78-81.

Nesbakk, L. G. (2010), “Accrual accounting representations in the public sector-A case of Autopoiesis”. Critical Perspectives on Accounting, October, Vol. 12.

OECD (Organisation for Economic Co-operation and Development) (2008), Public Governance Committee. 9th annual OECD public sector accrual symposium-annotated agenda. [18 Dec 2008].

Ouda, H. (2003), “Accrual Accounting in the Governmental Sector: Background, Concepts, Benefits and Costs”. The International Consortium on Governmental Financial, August, No. 2, Volume. 111: pp. 52-73.

Pina, V.; Torres, L.; and A. Yetano (2009), “Accrual accounting in EU local governments: one method, several approaches”. European Accounting Review,Vol. 18, Issue. 4: pp. 765-807.

Public Sector Committee. (2002), “Transition to the Accrual basis of Accounting: Guidance for Governments and Government Entities”. New York: International Federation of Accountants, December, Study 14.

Robinson, M. (2002), “Financial control in Australian Government budgeting”. Public Budgeting & Finance, spring, Vol. 22: pp. 80-93.

Schaik, F. V. (2004), “Mastering the Transformation: New Public Management, Accrual Accounting and Budgeting”.www.deloitte.com, [13 July 2010].

Thomas, H. B. (2007), “Does Full Accrual Accounting Enhance Accountability?”. The Innovation Journal: The Public Sector Innovation Journal, Vol. 12 (3): pp. 9-14.

Tickell, G. (2010), “Cash to Accrual Accounting: One Nation's Dilemma”. The International Business & Economics Research Journal, Vol. 9, Issue. 11: pp. 71-79.