The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability

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DADASHI IMAN; Karnama Iman; Sadat Salmasi Mir Hamid

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:10 | Issue:40 Page(s): 187-213

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Title

The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability

Author(s)

DADASHI IMAN | Karnama Iman | Sadat Salmasi Mir Hamid | Issue Writer Certificate

Keywords

Accrual AccountingQ2

Adjusted CashQ1

AccountabilityQ1

Annual Budget Statement Q1

Abstract

Based on theoretical concepts of financial reporting by the public sector provided by the Accounting Standards Committee of the Audit Organization, The primary objective of the public sector financial reporting is to help this sector play its role of Accountability to the public. Over the last few years, increasing emphasis on public sector performance has provided mechanisms for Accountability, which can be seen in the role of government financial reports as one of the most important tools for this responsibility. In this research, the indicators for improving Accountability are categorized in four general sections of budget compliance, financial performance assessment, compliance with laws, and, finally, cost-effectiveness, efficiency and effectiveness. In this study, the impact of the implementation of Accrual Accounting in 1394 as the first year of implementation of this system has been studied in relation to the use of a revised cash accounting system over the past years on improving government Accountability. The research methodology was fieldwork and library and applied to the 11 ministries using the annual budget statement of the entire country and the financial statements of the executive machinery, as well as the reports on the Budget Settlement of the supreme Audit court. Finally, using the non-parametric binomial test. In this paper, the comparative outcomes resulting from the implementation of accrual based accounting are adjusted and prepared using the audit reports prepared by the Court of Auditors in the form of a report on the total budget of the country, based on Article 55 of the Constitution. Publicly available extracted audit reports from the annual budget law and the fifth program of the Information Development Research Program have been used. The results obtained using the binomial test method. It should be noted that in one comparison of the first hypothesis test, in which the performance of 1392 with 1394 has been examined, the result of the test is confirmed, namely, it can be stated that the implementation of the Accrual Accounting basis instead of the cash-based budgeting budget The government has had a positive impact on the government in 1394 compared to 1392. In total, unlike the transparency created by applying accounting in the public sector section of the accounts, changes have been made to the table below. Results of the output of the reports of this accounting basis have a positive and significant impact on the years before the implementation of this memorandum it shows.

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APA: Copy

DADASHI, IMAN, Karnama, Iman, & Sadat Salmasi, Mir Hamid. (2019). The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(40 ), 187-213. SID. https://sid.ir/paper/198187/en

Vancouver: Copy

DADASHI IMAN, Karnama Iman, Sadat Salmasi Mir Hamid. The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;10(40 ):187-213. Available from: https://sid.ir/paper/198187/en

IEEE: Copy

IMAN DADASHI, Iman Karnama, and Mir Hamid Sadat Salmasi, “The Impact of Accrual Accounting Implementation in the Public Sector on Government Accountability,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 40 , pp. 187–213, 2019, [Online]. Available: https://sid.ir/paper/198187/en

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