Evaluation of the Possibility of Reform in the Financial Accounting and Reporting System of the Iranian Governmental Universities
The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the modified accrual basis and measurement focus kno...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2009-06-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_19998_4ae511e6e47ba299bdb7e94144f90367.pdf |
| Summary: | The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the modified accrual basis and measurement focus known as the flow of economic resources in this system. For this reason, the present research has been conducted in order to evaluate the possibility of establishing a financial accounting and reporting system based on the modified accrual basis and the measurement focus of the flow of economic resources in governmental higher education and research institutions. The results of this research indicate the fact that currently the required conditions for using the modified accrual basis and the flow of economic resources focus in order to improve the accounting system of the aforementioned organizations exist. |
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| ISSN: | 2645-8020 2645-8039 |