INVESTIGATING AND COMPARING THE APPROACH BETWEEN THE AUDITORS OF SUPREME AUDIT OF COURT AND MINISTRY OF ECONOMIC AFFAIRS AND FINANCE TO THE IMPACT OF ACCRUAL ACCOUNTING ON PROMOTING THE QUALITATIVE FEATURES OF THE FINANCIAL PERFORMANCE REPORT OF GOVERNMENT IN IRAN

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HAJIHA Z.; OSTADMIRZAEE A.

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Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2014 | Volume:2 | Issue:4 (6) Page(s): 19-39

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Title

INVESTIGATING AND COMPARING THE APPROACH BETWEEN THE AUDITORS OF SUPREME AUDIT OF COURT AND MINISTRY OF ECONOMIC AFFAIRS AND FINANCE TO THE IMPACT OF ACCRUAL ACCOUNTING ON PROMOTING THE QUALITATIVE FEATURES OF THE FINANCIAL PERFORMANCE REPORT OF GOVERNMENT IN IRAN

Author(s)

HAJIHA Z. | OSTADMIRZAEE A. | Issue Writer Certificate

Keywords

ACCRUAL ACCOUNTINGQ2

QUALITATIVE FEATURESQ2

RELEVANCEQ2

RELIABILITYQ2

GOVERNMENT FINANCIAL PERFORMANCEQ2

Abstract

Introduction: In this study, the approach between the auditors of the Supreme Audit of Court (SAC) and the Ministry of Economic Affairs and Finance (MFAF) of the Islamic Republic of Iran to the impact of ACCRUAL ACCOUNTING on promoting the QUALITATIVE FEATURES (relevance and RELIABILITY) of the financial performance report of government in Iran have been taken into consideration.Method: This study, from the research objective viewpoint is applied, regarding the study method is casual, and considering its nature, it is a descriptive survey. Simple random sampling method has been used in this research. The required number of samples is equal to 105 persons of the auditors of the Ministry of Economic Affairs and Finance and auditors of Supreme Audit Court in ministries and government agencies, and questionnaire is used in order to collect data. The questionnaire of the research includes 18 questions in three dimensions (ACCRUAL ACCOUNTING, RELEVANCE and RELIABILITY); moreover, its scale type is a five-rank Likert Spectrum; besides, for the analysis of data, the structural equation modeling with the help of Lisrel Software Version 8.8 has been applied.Results: According to the research's findings, it can be stated that in the viewpoint of both groups of auditors, ACCRUAL ACCOUNTING has a major effect on promoting QUALITATIVE FEATURES of financial performance report of government in Iran. Furthermore, the auditors of SAC and MFAF have the same opinion in this respect.Conclusion: Achieving the goals for financial reporting in public sector is made possible by the QUALITATIVE FEATURES which include responsiveness and decision-making. Accountability requires applying the criteria of measuring the flow of economic resources, and it is the basis of ACCRUAL ACCOUNTING.

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APA: Copy

HAJIHA, Z., & OSTADMIRZAEE, A.. (2014). INVESTIGATING AND COMPARING THE APPROACH BETWEEN THE AUDITORS OF SUPREME AUDIT OF COURT AND MINISTRY OF ECONOMIC AFFAIRS AND FINANCE TO THE IMPACT OF ACCRUAL ACCOUNTING ON PROMOTING THE QUALITATIVE FEATURES OF THE FINANCIAL PERFORMANCE REPORT OF GOVERNMENT IN IRAN. JOURNAL OF HEALTH ACCOUNTING, 2(4 (6)), 19-39. SID. https://sid.ir/paper/236420/en

Vancouver: Copy

HAJIHA Z., OSTADMIRZAEE A.. INVESTIGATING AND COMPARING THE APPROACH BETWEEN THE AUDITORS OF SUPREME AUDIT OF COURT AND MINISTRY OF ECONOMIC AFFAIRS AND FINANCE TO THE IMPACT OF ACCRUAL ACCOUNTING ON PROMOTING THE QUALITATIVE FEATURES OF THE FINANCIAL PERFORMANCE REPORT OF GOVERNMENT IN IRAN. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2014;2(4 (6)):19-39. Available from: https://sid.ir/paper/236420/en

IEEE: Copy

Z. HAJIHA, and A. OSTADMIRZAEE, “INVESTIGATING AND COMPARING THE APPROACH BETWEEN THE AUDITORS OF SUPREME AUDIT OF COURT AND MINISTRY OF ECONOMIC AFFAIRS AND FINANCE TO THE IMPACT OF ACCRUAL ACCOUNTING ON PROMOTING THE QUALITATIVE FEATURES OF THE FINANCIAL PERFORMANCE REPORT OF GOVERNMENT IN IRAN,” JOURNAL OF HEALTH ACCOUNTING, vol. 2, no. 4 (6), pp. 19–39, 2014, [Online]. Available: https://sid.ir/paper/236420/en

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