ASSESSING THE COMPATIBILITY OF THE CONTENT OF THE THEORETICAL FRAMEWORK, ACCOUNTING PRINCIPLES AND FINANCIAL REPORTING IN MUNICIPALITIES WITH ENVIRONMENTAL CHARACTERISTICS OF MUNICIPAL ACTIVITIES FROM THE VIEW OF FINANCIAL EXPERTS

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BABAJANI J.; HEYDARIAN N.

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Journal: Financial Accounting Research Year:2015 | Volume:7 | Issue:2 (24) Page(s): 53-71

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Title

ASSESSING THE COMPATIBILITY OF THE CONTENT OF THE THEORETICAL FRAMEWORK, ACCOUNTING PRINCIPLES AND FINANCIAL REPORTING IN MUNICIPALITIES WITH ENVIRONMENTAL CHARACTERISTICS OF MUNICIPAL ACTIVITIES FROM THE VIEW OF FINANCIAL EXPERTS

Author(s)

BABAJANI J. | HEYDARIAN N. | Issue Writer Certificate

Keywords

ACCOUNTING THEORETICAL FRAMEWORKQ2

ACCOUNTING FUNDAMENTAL CONCEPTSQ2

MUNICIPALITY FINANCIAL REPORTSQ2

ENVIRONMENTAL FEATURES OF MUNICIPALITY ACTIVITIESQ2

Abstract

Theoretical framework, has an important role in leading the accountant system and financial reporting, because it include fundamental concepts and the objectives of financial reporting. Prerequisite of implementing an effective financial reporting is development of theoretical framework, accounting principal and a financial reporting based on environmental features and informational needs of users. The Iranian public sector institutes such as government agencies, municipality and institutions of Islamic revolution are influenced under environmental features and specific provisions that must be considered in development of theoretical financial reporting framework for public sector. The aim of this research is to evaluate the consistent theoretical framework, accounting principles and financial reporting of municipality with ENVIRONMENTAL FEATURES OF MUNICIPALITY ACTIVITIES, from the financial experts point of views. In this study, financial experts opinion from 11 municipalities are collected by questionnaire. For analyzing the questionnaire data, the ANOVA method is used. The participants include financial managers, chief accountants, manager and assistants of internal auditing units in municipalities. The results of predication and comparative studies show that, the developed theoretical framework has an acceptable quality level. The financial experts evaluate theoretical framework, accounting principles and municipality financial reporting adaptable with ENVIRONMENTAL FEATURES OF MUNICIPALITY ACTIVITIES.

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APA: Copy

BABAJANI, J., & HEYDARIAN, N.. (2015). ASSESSING THE COMPATIBILITY OF THE CONTENT OF THE THEORETICAL FRAMEWORK, ACCOUNTING PRINCIPLES AND FINANCIAL REPORTING IN MUNICIPALITIES WITH ENVIRONMENTAL CHARACTERISTICS OF MUNICIPAL ACTIVITIES FROM THE VIEW OF FINANCIAL EXPERTS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 7(2 (24)), 53-71. SID. https://sid.ir/paper/155104/en

Vancouver: Copy

BABAJANI J., HEYDARIAN N.. ASSESSING THE COMPATIBILITY OF THE CONTENT OF THE THEORETICAL FRAMEWORK, ACCOUNTING PRINCIPLES AND FINANCIAL REPORTING IN MUNICIPALITIES WITH ENVIRONMENTAL CHARACTERISTICS OF MUNICIPAL ACTIVITIES FROM THE VIEW OF FINANCIAL EXPERTS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2015;7(2 (24)):53-71. Available from: https://sid.ir/paper/155104/en

IEEE: Copy

J. BABAJANI, and N. HEYDARIAN, “ASSESSING THE COMPATIBILITY OF THE CONTENT OF THE THEORETICAL FRAMEWORK, ACCOUNTING PRINCIPLES AND FINANCIAL REPORTING IN MUNICIPALITIES WITH ENVIRONMENTAL CHARACTERISTICS OF MUNICIPAL ACTIVITIES FROM THE VIEW OF FINANCIAL EXPERTS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 7, no. 2 (24), pp. 53–71, 2015, [Online]. Available: https://sid.ir/paper/155104/en

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