ASSESS THE COMPATIBILITY OF THE CONTENT OF THE STATEMENT (1) OF MUNICIPAL ACCOUNTING AND FINANCIAL REPORTING AS AN INDEPENDENT ACCOUNT OF THE ENVIRONMENTAL FEATURES OF THE ACTIVITIES OF MUNICIPALITIES

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.

HAIDRIAN N.; FATEMI A.; GORD A.

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

Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2016 | Volume:2 | Issue:3 Page(s): 93-102

Download Full-Text

Persian Verion

View:

757

Download:

Cites:

Information Journal Paper

Title

ASSESS THE COMPATIBILITY OF THE CONTENT OF THE STATEMENT (1) OF MUNICIPAL ACCOUNTING AND FINANCIAL REPORTING AS AN INDEPENDENT ACCOUNT OF THE ENVIRONMENTAL FEATURES OF THE ACTIVITIES OF MUNICIPALITIES

Author(s)

HAIDRIAN N. | FATEMI A. | GORD A. | Issue Writer Certificate

Keywords

THE INDEPENDENT ACCOUNTS

ACCOUNTING AND FINANCIAL REPORTING MUNICIPALITIES

ENVIRONMENTAL CHARACTERISTICS OF MUNICIPALITIES

Abstract

To increase the capacity and capabilities of municipal accounting and financial reporting, accounting and financial reporting principles (1) According to a statement of account as an independent municipal use accounts independent system based on the theory of funds is required. The purpose of this study was to evaluate the compatibility of the content of the statement (1) accounting and financial reporting activities of municipalities and municipal environmental characteristics in terms of financial experts. To this end, experts and financial professionals, 11 municipalities in the metropolitan country is collected through a questionnaire. To analyze the data from the questionnaire test was used to compare the mean. Participants include heads of finance and accounting managers, directors and deputy mayor of the internal audit is to evaluate the compatibility of the account statement (1) is independent 3.67. The results of comparative studies showed Asnadkavy, this statement municipal level and quality is acceptable. The results of the field, independent financial experts use the accounts of municipal activities compatible with environmental features were evaluated.

Cites

No record.

References

No record.

Cite

APA: Copy

HAIDRIAN, N., FATEMI, A., & GORD, A.. (2016). ASSESS THE COMPATIBILITY OF THE CONTENT OF THE STATEMENT (1) OF MUNICIPAL ACCOUNTING AND FINANCIAL REPORTING AS AN INDEPENDENT ACCOUNT OF THE ENVIRONMENTAL FEATURES OF THE ACTIVITIES OF MUNICIPALITIES. JOURNAL OF GOVERNMENTAL ACCOUNTING, 2(3 ), 93-102. SID. https://sid.ir/paper/267314/en

Vancouver: Copy

HAIDRIAN N., FATEMI A., GORD A.. ASSESS THE COMPATIBILITY OF THE CONTENT OF THE STATEMENT (1) OF MUNICIPAL ACCOUNTING AND FINANCIAL REPORTING AS AN INDEPENDENT ACCOUNT OF THE ENVIRONMENTAL FEATURES OF THE ACTIVITIES OF MUNICIPALITIES. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2016;2(3 ):93-102. Available from: https://sid.ir/paper/267314/en

IEEE: Copy

N. HAIDRIAN, A. FATEMI, and A. GORD, “ASSESS THE COMPATIBILITY OF THE CONTENT OF THE STATEMENT (1) OF MUNICIPAL ACCOUNTING AND FINANCIAL REPORTING AS AN INDEPENDENT ACCOUNT OF THE ENVIRONMENTAL FEATURES OF THE ACTIVITIES OF MUNICIPALITIES,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 2, no. 3 , pp. 93–102, 2016, [Online]. Available: https://sid.ir/paper/267314/en

Related Journal Papers