INVESTIGATING THE DIFFICULTIES AND OBSTACLES OF ACCOUNTING CONTROLLERS AND FINANCIAL MANAGERS IN PRESENTING FINAL FINANCIAL STATEMENTS ON DUE TIME

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.

ABBASI E.; NIKPASSAND M.; RADSAEED A.

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

Journal Paper

Paper Information

Journal: JOURNAL OF HEALTH ACCOUNTING Year:2014 | Volume:2 | Issue:4 (6) Page(s): 58-77

Download Full-Text

Persian Verion

View:

2,932

Download:

Cites:

Information Journal Paper

Title

INVESTIGATING THE DIFFICULTIES AND OBSTACLES OF ACCOUNTING CONTROLLERS AND FINANCIAL MANAGERS IN PRESENTING FINAL FINANCIAL STATEMENTS ON DUE TIME

Author(s)

ABBASI E. | NIKPASSAND M. | RADSAEED A. | Issue Writer Certificate

Keywords

ACCOUNTING CONTROLLERSQ2

BUDGETQ2

SETTLEMENT OF BUDGET REPORTQ2

SPENDING STAGESQ2

FINAL FINANCIAL STATEMENTSQ2

Abstract

Introduction: The most important financial report of the government is the total state BUDGET annual performance bill which is prepared and presented by the Ministry of Economic Affairs and Finance. The aim of this research is to identify the difficulties and obstacles in performing this legal duty and presenting strategies in order to remove them.Method: The statistical population of the research includes the ACCOUNTING CONTROLLERS and the deputy ACCOUNTING CONTROLLERS of Tehran Province, the heads and experts of the departments of coordination and integration accounts of the Ministry of Economic Affairs and Finance, and the Ministry of Communication and Information Technology. The required data were collected for the research hypotheses testing through questionnaire in 2013. The face validity and Cronbach Alpha Coefficient, respectively, have been applied to confirm the questionnaire’s validity and reliability, and single-sample t-test student statistical test has been used to test the research hypotheses.Results: The results indicate that late exchange of the letter of agreement, the treasury liquidity problems and non-observance of the SPENDING STAGES lead to delay in preparing the FINAL FINANCIAL STATEMENTS, but the lack of transparency of rules and regulations does not have much effect on delay in the preparation of FINAL FINANCIAL STATEMENTS.Conclusion: According to the findings of the research, it is suggested that by exchanging the reports regularly and defining the performance-based system, the letter of agreement should be exchanged in the first three months of the fiscal period, and an accurate program should be planned for treasury resources and consumption so that it is prevented from conservatism; moreover, it is necessary to consider the training periods and executive experience before assigning an authority to spend the expenditure.

Cites

No record.

References

No record.

Cite

APA: Copy

ABBASI, E., NIKPASSAND, M., & RADSAEED, A.. (2014). INVESTIGATING THE DIFFICULTIES AND OBSTACLES OF ACCOUNTING CONTROLLERS AND FINANCIAL MANAGERS IN PRESENTING FINAL FINANCIAL STATEMENTS ON DUE TIME. JOURNAL OF HEALTH ACCOUNTING, 2(4 (6)), 58-77. SID. https://sid.ir/paper/236422/en

Vancouver: Copy

ABBASI E., NIKPASSAND M., RADSAEED A.. INVESTIGATING THE DIFFICULTIES AND OBSTACLES OF ACCOUNTING CONTROLLERS AND FINANCIAL MANAGERS IN PRESENTING FINAL FINANCIAL STATEMENTS ON DUE TIME. JOURNAL OF HEALTH ACCOUNTING[Internet]. 2014;2(4 (6)):58-77. Available from: https://sid.ir/paper/236422/en

IEEE: Copy

E. ABBASI, M. NIKPASSAND, and A. RADSAEED, “INVESTIGATING THE DIFFICULTIES AND OBSTACLES OF ACCOUNTING CONTROLLERS AND FINANCIAL MANAGERS IN PRESENTING FINAL FINANCIAL STATEMENTS ON DUE TIME,” JOURNAL OF HEALTH ACCOUNTING, vol. 2, no. 4 (6), pp. 58–77, 2014, [Online]. Available: https://sid.ir/paper/236422/en

Related Journal Papers