INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

TALEBNIA QODRATOLLAH; ABBASI IBRAHIM; ZAREI BATOOL

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:3 | Issue:9 Page(s): 69-96

Download Full-Text

Persian Verion

View:

1,724

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL

Author(s)

TALEBNIA QODRATOLLAH | ABBASI IBRAHIM | ZAREI BATOOL | Issue Writer Certificate

Keywords

GOVERNMENTAL ACCOUNTINGQ3

ACCRUAL BASISQ2

ENVIRONMENTAL FACTORSQ2

CONTINGENCY MODELQ3

Abstract

Any system transformation requires knowledge of ENVIRONMENTAL FACTORS that influence on it. GOVERNMENTAL ACCOUNTING system in Iran also is like other systems. Therefore the present study investigated the previous literature on this system to explain necessary reforms in public accounting for adopting with accrual accounting, and finally, Through scientific research method, a simplified form of the international CONTINGENCY MODEL presented by Professor Luder, to explain how ENVIRONMENTAL FACTORS affects on innovation and reform process, has provided. Findings indicates that GOVERNMENTAL ACCOUNTING is now on the verge of a fundamental transformation, and Increasing demand for more information, search proposed reforms of public sector management, including legal requirements concerning operational budget, is the primary stimulus of this transformation. The model for predicting future trends of reform in Iran has also been used, to confirm the predictive power of the model is provided by the Luder.

Cites

No record.

References

Cite

APA: Copy

TALEBNIA, QODRATOLLAH, ABBASI, IBRAHIM, & ZAREI, BATOOL. (2011). INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(9), 69-96. SID. https://sid.ir/paper/198062/en

Vancouver: Copy

TALEBNIA QODRATOLLAH, ABBASI IBRAHIM, ZAREI BATOOL. INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;3(9):69-96. Available from: https://sid.ir/paper/198062/en

IEEE: Copy

QODRATOLLAH TALEBNIA, IBRAHIM ABBASI, and BATOOL ZAREI, “INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 9, pp. 69–96, 2011, [Online]. Available: https://sid.ir/paper/198062/en

Related Journal Papers