Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation

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Majbouri Yazdi h.; MOHAMMADI SH.; Taleby Nagaf Abadi A.H.; KAMALI KERMANI N.

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Paper Information

Journal: JOURNAL OF GOVERNMENTAL ACCOUNTING Year:2018 | Volume:4 | Issue:2 (8) Page(s): 135-154

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Title

Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation

Author(s)

Majbouri Yazdi h. | MOHAMMADI SH. | Taleby Nagaf Abadi A.H. | KAMALI KERMANI N. | Issue Writer Certificate

Keywords

Accrual Accounting

Accountability

Decision Makers

Performance Audit

Reporting Transparency

Abstract

The purpose of this study was to investigate the role of Performance Audit in the impact of Accrual Accounting on public sector accounting in Iran. This research is an applied survey. 200 employees of the financial and accounting departments of Mashhad University of Medical Sciences in 2012 were selected as the statistical population and 131 questionnaires were sent by Cochrane method and 120 questionnaires were used as the final sample after removal of unplanned questionnaires. Structural equations and PPL software were used for analytical analysis. The results show that Accrual Accounting has a significant effect on public sector accounting. Performance Audit modifies the effect of accounting accrual on public sector accounting. The use of Accrual Accounting in the public sector increases the efficiency of reporting in this section, providing more useful information for improving resource allocation, increasing Accountability, increasing information transparency and raising awareness of the economic effects and better understanding of the performance of managers in resource utilization. Performance Auditing in the public sector, besides completing the reporting system on financial resources, also gives the government an overview of all economic resources.

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APA: Copy

Majbouri Yazdi, h., MOHAMMADI, SH., Taleby Nagaf Abadi, A.H., & KAMALI KERMANI, N.. (2018). Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation. JOURNAL OF GOVERNMENTAL ACCOUNTING, 4(2 (8) ), 135-154. SID. https://sid.ir/paper/360809/en

Vancouver: Copy

Majbouri Yazdi h., MOHAMMADI SH., Taleby Nagaf Abadi A.H., KAMALI KERMANI N.. Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation. JOURNAL OF GOVERNMENTAL ACCOUNTING[Internet]. 2018;4(2 (8) ):135-154. Available from: https://sid.ir/paper/360809/en

IEEE: Copy

h. Majbouri Yazdi, SH. MOHAMMADI, A.H. Taleby Nagaf Abadi, and N. KAMALI KERMANI, “Investigate the Moderating Role of Performance Audit on Impact Accrual Accounting on Public Sector Accounting Using Structural Equation,” JOURNAL OF GOVERNMENTAL ACCOUNTING, vol. 4, no. 2 (8) , pp. 135–154, 2018, [Online]. Available: https://sid.ir/paper/360809/en

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