POSSIBILITY OF IMPLEMENTING ACCRUAL BASIS IN THE MUNICIPALITIES (A CASE STUDY IN THE MUNICIPALITIES OF FARS AND KERMANSHAH)

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MAHDAVI GHOLAMHOSSEIN; MOHAMMADI SAMAN

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Journal: The Financial Accounting and Auditing Researches Year:2011 | Volume:3 | Issue:11 Page(s): 1-23

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Title

POSSIBILITY OF IMPLEMENTING ACCRUAL BASIS IN THE MUNICIPALITIES (A CASE STUDY IN THE MUNICIPALITIES OF FARS AND KERMANSHAH)

Author(s)

MAHDAVI GHOLAMHOSSEIN | MOHAMMADI SAMAN | Issue Writer Certificate

Keywords

ACCRUAL ACCOUNTINGQ2

PUBLIC ORGANIZATIONQ3

MUNICIPALITYQ2

Abstract

The purpose of this study is to investigate the possibility of implementing accrual based accounting system in municipalities. This study attempts to investigate the answer to the following questions: Is it possible to implement accrual based accounting system in municipalities or not? Fars and Kermanshah Municipalities are selected as samples in the current study. The study is a survey study and a questionnaire was used for data collection purpose. Furthermore, the Binomial Test was used to test the hypotheses of the study.The results reveal that there is an appropriate basis in the participant Municipalities for implementing accrual based accounting system. In other words, there are necessary and sufficient conditions for using accrual based accounting system to change the accounting system of those organizations.

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & MOHAMMADI, SAMAN. (2011). POSSIBILITY OF IMPLEMENTING ACCRUAL BASIS IN THE MUNICIPALITIES (A CASE STUDY IN THE MUNICIPALITIES OF FARS AND KERMANSHAH). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 3(11), 1-23. SID. https://sid.ir/paper/198292/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, MOHAMMADI SAMAN. POSSIBILITY OF IMPLEMENTING ACCRUAL BASIS IN THE MUNICIPALITIES (A CASE STUDY IN THE MUNICIPALITIES OF FARS AND KERMANSHAH). THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2011;3(11):1-23. Available from: https://sid.ir/paper/198292/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and SAMAN MOHAMMADI, “POSSIBILITY OF IMPLEMENTING ACCRUAL BASIS IN THE MUNICIPALITIES (A CASE STUDY IN THE MUNICIPALITIES OF FARS AND KERMANSHAH),” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 3, no. 11, pp. 1–23, 2011, [Online]. Available: https://sid.ir/paper/198292/en

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