EVALUATION OF THE POSSIBILITY OF REFORM IN THE FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF THE IRANIAN GOVERNMENTAL UNIVERSITIES

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BABAJANI JAFAR; MADADI A.

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

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2009 | Volume:16 | Issue:56 Page(s): 3-20

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Title

EVALUATION OF THE POSSIBILITY OF REFORM IN THE FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF THE IRANIAN GOVERNMENTAL UNIVERSITIES

Author(s)

BABAJANI JAFAR | MADADI A. | Issue Writer Certificate

Keywords

MODIFIED ACCRUAL BASISQ3

MEASURABILITYQ3

AVAILABILITYQ3

FLOW OF ECONOMIC RESOURCES FOCUSQ3

ACCOUNTABILITYQ3

Abstract

The reform in the financial accounting and reporting system of public sector organizations requires assurance that the essential conditions are provided for using two of the most important distinguishing features of governmental accounting, namely the MODIFIED ACCRUAL BASIS and measurement focus known as the flow of economic resources in this system. For this reason, the present research has been conducted in order to evaluate the possibility of establishing a financial accounting and reporting system based on the MODIFIED ACCRUAL BASIS and the measurement focus of the flow of economic resources in governmental higher education and research institutions. The results of this research indicate thy fact that currently the required conditions for using the MODIFIED ACCRUAL BASIS and the FLOW OF ECONOMIC RESOURCES FOCUS in order to improve the accounting system of the aforementioned organizations exist.

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APA: Copy

BABAJANI, JAFAR, & MADADI, A.. (2009). EVALUATION OF THE POSSIBILITY OF REFORM IN THE FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF THE IRANIAN GOVERNMENTAL UNIVERSITIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 16(56), 3-20. SID. https://sid.ir/paper/8157/en

Vancouver: Copy

BABAJANI JAFAR, MADADI A.. EVALUATION OF THE POSSIBILITY OF REFORM IN THE FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF THE IRANIAN GOVERNMENTAL UNIVERSITIES. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2009;16(56):3-20. Available from: https://sid.ir/paper/8157/en

IEEE: Copy

JAFAR BABAJANI, and A. MADADI, “EVALUATION OF THE POSSIBILITY OF REFORM IN THE FINANCIAL ACCOUNTING AND REPORTING SYSTEM OF THE IRANIAN GOVERNMENTAL UNIVERSITIES,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 16, no. 56, pp. 3–20, 2009, [Online]. Available: https://sid.ir/paper/8157/en

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