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

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TALEBNIA QODRATOLLAH; ZAREI BATOOL

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

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Journal: MANAGEMENT ACCOUNTING Year:2011 | Volume:4 | Issue:9 Page(s): 57-68

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Title

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

Author(s)

TALEBNIA QODRATOLLAH | ZAREI BATOOL | Issue Writer Certificate

Keywords

GOVERNMENT ACCOUNTINGQ3

ACCRUAL BASISQ2

LUDER CONTINGENCY MODELQ3

ENVIRONMENTAL FACTORSQ3

Abstract

Any military transformation requires knowledge of ENVIRONMENTAL FACTORS are influencing the system. Accounting system of government of Iran is no exception. Therefore the present study investigated the previous literature on this system to Explanation necessary reforms in public accounting to the adoption of accrual accounting and finally Through scientific research method, a contingency model, that is a simplified form of the international contingency model presented by Professor Luder (FMR), to explain how ENVIRONMENTAL FACTORS effects on innovation and reform process, has provided. Survey finding indicates the fact that GOVERNMENT ACCOUNTING is now on the verge of a fundamental transformation. Increasing demand for more information, after proposed reforms of public sector management, including legal requirements concerning operational budget, is the primary driver 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.

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APA: Copy

TALEBNIA, QODRATOLLAH, & ZAREI, BATOOL. (2011). INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL. MANAGEMENT ACCOUNTING, 4(9), 57-68. SID. https://sid.ir/paper/198903/en

Vancouver: Copy

TALEBNIA QODRATOLLAH, ZAREI BATOOL. INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL. MANAGEMENT ACCOUNTING[Internet]. 2011;4(9):57-68. Available from: https://sid.ir/paper/198903/en

IEEE: Copy

QODRATOLLAH TALEBNIA, and BATOOL ZAREI, “INVESTIGATING THE EFFECT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING REFORM PROCESS IN IRAN BY CONTINGENCY MODEL,” MANAGEMENT ACCOUNTING, vol. 4, no. 9, pp. 57–68, 2011, [Online]. Available: https://sid.ir/paper/198903/en

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