SURVEY THE DRIVERS AND BARRIERS TO CHANGES IN GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR IN IRAN

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MOHAMMADZADEH SALTEH H.; FARAJI H.

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

Journal Paper

Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2017 | Volume:3 | Issue:5 Page(s): 35-46

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Title

SURVEY THE DRIVERS AND BARRIERS TO CHANGES IN GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR IN IRAN

Author(s)

MOHAMMADZADEH SALTEH H. | FARAJI H. | Issue Writer Certificate

Keywords

GOVERNMENT ACCOUNTING

ACCOUNTING CHANGES

GOVERNMENT ACCOUNTING DRIVERS

GOVERNMENT ACCOUNTING BARRIERS

Abstract

This study is a survey research. The Cronbach’s Alpha for designed questionnaire has been determined 82 percent and volume of sample was 96 numbers. Data examined with two statistical examinations: T test and Friedman test which were analyzed using SPSS software.The result show that legal compliance, the dominance of a particular doctrine, requirements and recommendations of the international community, financial and economic crisis, improve the financial transparency of stimulus was the driver of changes in GOVERNMENT ACCOUNTING and financial reporting in the public sector of Iran .Barriers to public ACCOUNTING CHANGES including Shortage of financial experts, failure of some financial and accounting regulations, lack of adequate public accounting standards and methods, lack of a conceptual framework and a culture of accountability Can be mentioned. Also according to this research findings can be concluded that the first priority in driving factor is improving financial transparency and in barrier is failure of some financial rules and regulations and computing.

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APA: Copy

MOHAMMADZADEH SALTEH, H., & FARAJI, H.. (2017). SURVEY THE DRIVERS AND BARRIERS TO CHANGES IN GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR IN IRAN. JOURNAL OF GOVERNMENTAL ACCOUNTING, 3(5 ), 35-46. SID. https://sid.ir/paper/267331/en

Vancouver: Copy

MOHAMMADZADEH SALTEH H., FARAJI H.. SURVEY THE DRIVERS AND BARRIERS TO CHANGES IN GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR IN IRAN. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2017;3(5 ):35-46. Available from: https://sid.ir/paper/267331/en

IEEE: Copy

H. MOHAMMADZADEH SALTEH, and H. FARAJI, “SURVEY THE DRIVERS AND BARRIERS TO CHANGES IN GOVERNMENT ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR IN IRAN,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 3, no. 5 , pp. 35–46, 2017, [Online]. Available: https://sid.ir/paper/267331/en

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