IDENTIFYING USERS OF FINANCIAL REPORTS OF IRANIAN MUNICIPALITIES, THEIR INFORMATION NEEDS AND THEIR PURPOSES OF USING FINANCIAL REPORTS

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BABAJANI J.; CHAHARDAHCHERIKI M.

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Journal: Financial Accounting Research Year:2012 | Volume:4 | Issue:4 (14) Page(s): 1-18

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Title

IDENTIFYING USERS OF FINANCIAL REPORTS OF IRANIAN MUNICIPALITIES, THEIR INFORMATION NEEDS AND THEIR PURPOSES OF USING FINANCIAL REPORTS

Author(s)

BABAJANI J. | CHAHARDAHCHERIKI M. | Issue Writer Certificate

Keywords

FINANCIAL REPORTS OF THE MUNICIPALITYQ2

THE USERS OF FINANCIAL REPORTSQ2

INFORMATION NEEDS OF THE USERSQ2

FINANCIAL AND OPERATIONAL ACCOUNTABILITYQ2

Abstract

The purpose of this research is to identify users of the financial reports of Iranian municipalities, the information needs and the objectives which the financial reports are used. In order to conduct this study, a questionnaire was distributed to three groups; the first group includes financial administrative assistants, financial managers, chief accountants, income managers and audit managers working at municipalities of cities with a population of 500000 or more. The second group includes the members of council; and the last group includes the citizens, chosen from M.A and PhD students of accounting and the members of scientific committees of the same field in 5 universities. The results of 234 questionnaires were analyzed by means of appropriate statistical tests. The results show that the most usage of financial reports of municipalities belongs to the members of council, the senior managers of municipalities, analyzers and counselors and finally, the Minister of Interior. So these groups are in need of information for evaluating how efficient the activities of municipalities have been. Furthermore, the results show that these groups use the reports mostly for the purpose of evaluating the FINANCIAL AND OPERATIONAL ACCOUNTABILITY of the activities of municipalities.

Cites

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

References

گزارشگری مالی نوین در بخش عمومی

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APA: Copy

BABAJANI, J., & CHAHARDAHCHERIKI, M.. (2012). IDENTIFYING USERS OF FINANCIAL REPORTS OF IRANIAN MUNICIPALITIES, THEIR INFORMATION NEEDS AND THEIR PURPOSES OF USING FINANCIAL REPORTS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 4(4 (14)), 1-18. SID. https://sid.ir/paper/155127/en

Vancouver: Copy

BABAJANI J., CHAHARDAHCHERIKI M.. IDENTIFYING USERS OF FINANCIAL REPORTS OF IRANIAN MUNICIPALITIES, THEIR INFORMATION NEEDS AND THEIR PURPOSES OF USING FINANCIAL REPORTS. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2012;4(4 (14)):1-18. Available from: https://sid.ir/paper/155127/en

IEEE: Copy

J. BABAJANI, and M. CHAHARDAHCHERIKI, “IDENTIFYING USERS OF FINANCIAL REPORTS OF IRANIAN MUNICIPALITIES, THEIR INFORMATION NEEDS AND THEIR PURPOSES OF USING FINANCIAL REPORTS,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 4, no. 4 (14), pp. 1–18, 2012, [Online]. Available: https://sid.ir/paper/155127/en

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