Accounting for Social Benefits in the Public Sector

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Safarzadeh Bandari Mohammad Hossein; Joudaki Chegeni Zahra

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Journal Paper

Paper Information

Journal: ACCOUNTING AND SOCIAL INTERESTS Year:2020 | Volume:11 | Issue:2 Page(s): 103-122

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Information Journal Paper

Title

Accounting for Social Benefits in the Public Sector

Author(s)

Safarzadeh Bandari Mohammad Hossein | Joudaki Chegeni Zahra | Issue Writer Certificate

Keywords

Public Sector Accounting Standards

Social Benefit

Social Expenditure and Debt

Abstract

Governments are moving in the direction of Social Benefits in order to help individuals and the general public in times of social bottlenecks and risks. Different societies, especially countries with government economies such as Iran, need public sector standards in various fields such as Social Benefits in order to perform accounting. The purpose of this article is to advance the discussion of possible accounting practices for Social Benefits. Therefore, in addition to the definitions of Social Benefits, due to the commitment and spending of resources, special attention should be paid to identifying elements such as debt and costs. Due to shortcomings and research gaps in this area, the International Public Sector Accounting Standard Board took the opportunity to improve its set of standards and published the Social Benefit Standard in 2019 by creating a new thinking. In addition, the present study provides an overview of the federal social security standard and the international financial reporting standard. Given the importance of this issue and the lack of sufficient empirical evidence, the present study seeks to examine the Social Benefits from various perspectives.

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APA: Copy

Safarzadeh Bandari, Mohammad Hossein, & Joudaki Chegeni, Zahra. (2020). Accounting for Social Benefits in the Public Sector. ACCOUNTING AND SOCIAL INTERESTS, 11(2 ), 103-122. SID. https://sid.ir/paper/1046757/en

Vancouver: Copy

Safarzadeh Bandari Mohammad Hossein, Joudaki Chegeni Zahra. Accounting for Social Benefits in the Public Sector. ACCOUNTING AND SOCIAL INTERESTS[Internet]. 2020;11(2 ):103-122. Available from: https://sid.ir/paper/1046757/en

IEEE: Copy

Mohammad Hossein Safarzadeh Bandari, and Zahra Joudaki Chegeni, “Accounting for Social Benefits in the Public Sector,” ACCOUNTING AND SOCIAL INTERESTS, vol. 11, no. 2 , pp. 103–122, 2020, [Online]. Available: https://sid.ir/paper/1046757/en

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