ACCRUAL ACCOUNTING COMPLIANCE PROBLEMS WITH PROGRAM BUDGETING IN MUNICIPALITIES

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AMINI MEHR A.; MOGHADDAM A.; BASTANI JAHROMI S.

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Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2016 | Volume:2 | Issue:4 Page(s): 7-14

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Information Journal Paper

Title

ACCRUAL ACCOUNTING COMPLIANCE PROBLEMS WITH PROGRAM BUDGETING IN MUNICIPALITIES

Author(s)

AMINI MEHR A. | MOGHADDAM A. | BASTANI JAHROMI S. | Issue Writer Certificate

Keywords

ACCRUAL ACCOUNTING

BUDGETING

PROGRAM BUDGETING

MUNICIPALITIES

Abstract

In MUNICIPALITIES has used the adjusted cash basis and program BUDGETING in financial reporting. Lots of efforts in last decade have taken place to deploy ACCRUAL ACCOUNTING in MUNICIPALITIES reporting systems. The present study investigates ACCRUAL ACCOUNTING compliance problems with program BUDGETING in MUNICIPALITIES. Our sample includes 153 financial managers and experts in MUNICIPALITIES of Iran in 2014. Research data have been collected by means of questionnaire containing 25 proposition of 5-item Likert scale. Descriptive Kolmogorov and Smirnov tests were used to access the normality of data distribution, and also Spearman correlation coefficient and Friedman's analysis of variance and Regression analysis were used. Results of data analyses showed that there is basic conflict between variable income, costs, assets and debt in ACCRUAL ACCOUNTING and program BUDGETING. Because of budget planning is basis cash accounting therefore MUNICIPALITIES to improve reporting and Responsibility for the accountability of managers forced to implement ACCRUAL ACCOUNTING and performance budget.

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APA: Copy

AMINI MEHR, A., MOGHADDAM, A., & BASTANI JAHROMI, S.. (2016). ACCRUAL ACCOUNTING COMPLIANCE PROBLEMS WITH PROGRAM BUDGETING IN MUNICIPALITIES. JOURNAL OF GOVERNMENTAL ACCOUNTING, 2(4 ), 7-14. SID. https://sid.ir/paper/267318/en

Vancouver: Copy

AMINI MEHR A., MOGHADDAM A., BASTANI JAHROMI S.. ACCRUAL ACCOUNTING COMPLIANCE PROBLEMS WITH PROGRAM BUDGETING IN MUNICIPALITIES. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2016;2(4 ):7-14. Available from: https://sid.ir/paper/267318/en

IEEE: Copy

A. AMINI MEHR, A. MOGHADDAM, and S. BASTANI JAHROMI, “ACCRUAL ACCOUNTING COMPLIANCE PROBLEMS WITH PROGRAM BUDGETING IN MUNICIPALITIES,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 2, no. 4 , pp. 7–14, 2016, [Online]. Available: https://sid.ir/paper/267318/en

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