JOURNAL OF GOVERNMENTAL ACCOUNTING
Year:2016 | Volume:2 | Issue:4 |Papers Count:8

In municipalities has used the adjusted cash basis and program budgeting in financial reporting. Lots of efforts in last decade have taken place to deploy accrual accounting in municipalities reporting systems. The present study investigates accrual accounting compliance problems with program budgeting in municipalities. Our sample includes 153 financial managers and experts in municipalities of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in accrual accounting and program budgeting. Because of budget planning is basis cash accounting therefore Municipalities to improve reporting and Responsibility for the accountability of managers forced to implement accrual accounting and performance budget.

This study investigates practical impediments to perform accrual accounting at universities and higher education institutions. According to article 49 of forth development plan and second section of article 20 of five development plan, universities and higher education institutions are exempted from all regulations including public audit act, civil services and so on. They follow trading and financial bylaw, approved by selves board of trustees. According to article 54 of trading and financial bylaw approved in 2004 and article 41 approved in 2012, all universities must implement accrual accounting up to 2013. However this is not realized because of different reasons. This study investigates practical impediments of a accrual accounting at universities as scientific centers with searching in literature, 30 factors are recognized as practical impediments including three categories, prerequisite context, managers sponsors and personnels familiarities and expert 160 questionnaires are to financial manager and experts. Finally 118 questionnaires are accepted. Binominal test and T-student test are used. Finding approved hypotheses and show 16 factors. Insufficient support by universities senior managers is recognized as most important practical impediment to perform accrual accounting. prerequisite context and personnel train are second and third practical impediments. 

The purpose of this study is evaluation of the efficiency of tax Fines in the prevention of tax evasion in the system of VAT among taxpayers in Ilam province. This research was applicational by the target and descriptional and case study from the perspective of operate and data collection. In this study, the population includes all tax payers (real or legal) of VAT in Ilam province that have been identified and registered in five stages. Research population consists of all of VAT files in Ilam Province (1056 files 540 real persons and 516 legal persons) during a period of the second half of the year of 1387 to 1390. The sample was taken simply randomly the volume of which was set at 280 files according to Morgan's table (143 real persons and 137 legal persons). In this study, data was collected and analyzed by means of records of taxpayers (real or legal). To investigate this hypothesis, Pearson's correlation coefficient was used. Result Analysis, indicated that imposition of tax fines, cause the prevention of tax evasion in the VAT system of Ilam province.

The purpose of this paper is to investigate role of price variation on conservatism in the production governmental organization listed on the Tehran Stock Exchange from 1386-1391 by the panel data of Eviews 7. This study includes 58 institutes and 348 observations (year–company). Paper uses regression analysis based on Βusua (1997) in which conservatism as the dependent variable and variation of price base difference of price to initial price as independent variables. So means of production that organization that produce so that bank, credit and financial institute ,insurance and intermediate organization are not consideredand means of government that more than of 50% shares related to governmental organization. The paper shows that variation of share price is not significantly with conservatism in the production governmental organization so there is little negative relation between them. Also the price of share are not significantly with timeliness of loss recognition and timeliness of gain recognition in the production governmental organization. 

The aim of this study is the survey and evaluation performance of department of supervision on the comptrollers of Ministry of Economic Affairs and Finance based on the Organizational Excellence Model of Malcolm Baldrige.In this study, used a standard questionnaire based on the Malcolm Baldrige model to evaluated staff performance of department of Ministry of Economic Affairs and Finance. To do this study was used of Organizational Excellence Model questionnaire of Baldrige. In the questionnaire, 29 specific questions are designed regarding performance evaluation of each area that among the studied samples were distributed which includes 110 of the based comptrollers in Tehran. The results of the collected questionnaire has shown that the performance of department of supervision on the comptrollers is appropriate based on the model of organizational excellence of Baldrige. The results of the ranking of the  variables has shown the emphasis on the areas of leadership, management and less emphasis on the areas of customer orientation is evident.Therefore, based on the obtained results can be suggested the use of the Malcolm Baldrige model in evaluating the performance of other government agencies.

The main purpose of the present paper is identifying the internal audit function at Iran and Tehran universities of Medical Sciences. Furthermore, this paper aims to provide an insight to the current and future internal audit activities of the university for next 5 years. In order that, we conducted a survey of knowledgeable people related to Internal Audit, in both of the investigated universities. The results showed that assurance activities are more important than consulting activities. The investigating respondents prospective about the future activities of the internal audit showed internal auditors are expected to perform consulting services; Such as, governance, control and special projects based on management needs. This result predicts a different future for present Internal Audit activities. As another result of this research, we found that Internal Audit activity at the investigated universities is at initial and infrastructure levels in compliance with Internal Audit Capability Model for the public sector. So, the study results made some suggestions to improve this situation.

This study investigates the response of the accounting, in addition to the financial reporting system in the tax organization of the province of Kermanshah. In the past, the response role has been recognized as one of the prime responsibilities of the governments. As a result, providing the ground and conditions and knowing how to respond in a governmental system has considerable importance. While being a descriptive study, this research has some applied objectives. In order to investigate the hypotheses used in this research, the Prison Correlation and Regression test has been used. This is the time domain between 1391 to 1392. The results of examining the applied hypotheses depicted that there is a reasonable relationship with a confidence level of 99% between the response of the accounting/financial reporting system in the tax organization and 1- Revealing the pertinent facts, 2- Respecting the civil rights and presenting easy-to-understand information to them, 3- Preparing the related reports and 4- Expected characteristics of an appropriate financial reporting system. The final conclusion of this study indicate that the governmental accounting and financial reporting plays an important role in governmental organizations, caused to do the right way duty to respond.

The applied accounting basis for presenting accounting information affects public section’s reporting. As a result, appropriate accounting basis should be deployed in the public section. The present study aimed to assess the adversities which may occur during the process of accrual basis in accounting of public section. Needed data was collected through a questionnaire distribution among the employed accountants and financial managers in public organizations of Khorassan Razavi. Binomial test was applied due to the non-normality of the research sample for testing the hypotheses. The achieved findings of hypotheses testing indicated that employed accountants and financial managers in public organizations regarded the followings as adversities ahead of executing accrual basis: paucity of rules and regulations based on supporting the execution of accrual accounting, lack of regulated standards of public accounting in Iran, cultural deficiencies in asking and giving response. The current study intended to investigated adversities and obstacles which may occur when applying accrual basis in public organizations. Removing these difficulties could facilitate and modify accounting basis in the public section.