AN INVESTIGATION OF THE ROLES OF COMPUTATIONAL RULES AND REGULATIONS AND ACCRUAL ACCOUNTING SYSTEM IN THE IMPROVEMENT OF IRANIAN NATIONAL BUDGETARY PERFORMANCE

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ALMASI H.; GHOLAMPOUR S.M.

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Paper Information

Journal: JOURNAL OF BUSINESS MANAGEMENT Year:2009 | Volume:1 | Issue:2 Page(s): 25-44

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Title

AN INVESTIGATION OF THE ROLES OF COMPUTATIONAL RULES AND REGULATIONS AND ACCRUAL ACCOUNTING SYSTEM IN THE IMPROVEMENT OF IRANIAN NATIONAL BUDGETARY PERFORMANCE

Author(s)

ALMASI H. | GHOLAMPOUR S.M. | Issue Writer Certificate

Keywords

PERFORMANCE STATEMENTQ3

ACCRUAL ACCOUNTINGQ1

ACCOUNTABILITYQ3

BUDGETQ2

Abstract

Public financial report, fiscal reporting, is at the center of government's ACCOUNTABILITY. required by the people from the state. The government will be able to Know how to present services, use resources, and keep properties and assets through an effective financial reporting system and to assess the performance officials.In this study, the role of computational regulations and rules and ACCRUAL ACCOUNTING system in the promotion of ACCOUNTABILITY of government in the annual total BUDGET PERFORMANCE STATEMENT of the country is investigated. Effective factors impacting ACCOUNTABILITY are identified and suggestions, are made. The methodology used in this study is Descriptive-Survey in which through the field examinations, some questions were raised by three hypotheses. To gather information, a 5-point Likert Scale questionnaire was used. Asample of 108 was selected from the statistical population. The gathered information was analyzed through, Karl Pierson's second chi-square test, Chouproff correlation coefficient using an µ, alpha, level of 5%. The results of this study indicate that the computational regulations and rules and ACCRUAL ACCOUNTING system play an important role in promotion of ACCOUNTABILITY capacity of annual, total, BUDGETy PERFORMANCE STATEMENT of the country. but the information mentioned within PERFORMANCE STATEMENT can not meet the user's expectations.

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APA: Copy

ALMASI, H., & GHOLAMPOUR, S.M.. (2009). AN INVESTIGATION OF THE ROLES OF COMPUTATIONAL RULES AND REGULATIONS AND ACCRUAL ACCOUNTING SYSTEM IN THE IMPROVEMENT OF IRANIAN NATIONAL BUDGETARY PERFORMANCE. JOURNAL OF BUSINESS MANAGEMENT, 1(2), 25-44. SID. https://sid.ir/paper/237826/en

Vancouver: Copy

ALMASI H., GHOLAMPOUR S.M.. AN INVESTIGATION OF THE ROLES OF COMPUTATIONAL RULES AND REGULATIONS AND ACCRUAL ACCOUNTING SYSTEM IN THE IMPROVEMENT OF IRANIAN NATIONAL BUDGETARY PERFORMANCE. JOURNAL OF BUSINESS MANAGEMENT[Internet]. 2009;1(2):25-44. Available from: https://sid.ir/paper/237826/en

IEEE: Copy

H. ALMASI, and S.M. GHOLAMPOUR, “AN INVESTIGATION OF THE ROLES OF COMPUTATIONAL RULES AND REGULATIONS AND ACCRUAL ACCOUNTING SYSTEM IN THE IMPROVEMENT OF IRANIAN NATIONAL BUDGETARY PERFORMANCE,” JOURNAL OF BUSINESS MANAGEMENT, vol. 1, no. 2, pp. 25–44, 2009, [Online]. Available: https://sid.ir/paper/237826/en

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