A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001). This model is used by many researchers to explain the process of system innovation in several countries. Sur...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Shahid Bahonar University of Kerman
2011-04-01
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| Series: | مجله دانش حسابداری |
| Subjects: | |
| Online Access: | https://jak.uk.ac.ir/article_26_76e4de5bfad2a56ea60840bda67b4366.pdf |