ANALYSIS OF THE OBSTACLES IN IMPLEMENTING GOVERNMENT FINANCE STATISTICS (GFS) A STUDY IN ESFAHAN

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.

DASTGIR M.; SABORI M.

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

Journal Paper

Paper Information

Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:41 Page(s): 29-57

Download Full-Text

Persian Verion

View:

3,282

Download:

Cites:

Information Journal Paper

Title

ANALYSIS OF THE OBSTACLES IN IMPLEMENTING GOVERNMENT FINANCE STATISTICS (GFS) A STUDY IN ESFAHAN

Author(s)

DASTGIR M. | SABORI M. | Issue Writer Certificate

Keywords

GOVERNMENT FINANCE STATISTICS SYSTEMQ4

GOVERNMENTAL ACCOUNTINGQ3

BUDGETQ2

GOVERNMENTAL FINANCIAL STATEMENTSQ4

Abstract

The Government Finance Statistics is a uniform and international reporting system of financial and BUDGETary activities of government that is proposed by International Monitory Fund (IMF) for implementation by Iranian government. Implementation of such system in government accounting system and BUDGETing will produce analytical indexes that are needed for macroeconomic analysis. Moreover such system will cause the BUDGETs to be more transparent, keeping management teams accountable for their actions and produce performance evaluation basis. The purpose of this paper is to identify the obstacles of implementing the Government Finance Statistics in Iranian governmental agencies and organizations, and giving some advises for removing those obstacles. Hypotheses of this study are as follows: 1- Shortage of skilled workforce in government accounting system in Iran is one of the obstacles in implementing GFS. 2- Limited use of government accounting reports in decision making is one of the obstacles in implementing GFS. 3- GFS system requires some amendments in current government financial regulations for implementation. In this study the data is collected by questionnaire and the sample of this research consist of chief governmental financial officers of the economics and financial affairs organization, auditors and government accountants who are working in ESFAHAN province.Statistical analyses like, using SPSS soft ware Hypotheses testing, one sample testing and Friedman testing performed on 80 questionnaires received. After analyses all of hypotheses accepted with %95 Confidence. Friedman test indicates, there isn't any preference between Hypotheses and they have the same efficiency. Some proposed suggestions are offered at the end of this paper.

Cites

References

No record.

Cite

APA: Copy

DASTGIR, M., & SABORI, M.. (2005). ANALYSIS OF THE OBSTACLES IN IMPLEMENTING GOVERNMENT FINANCE STATISTICS (GFS) A STUDY IN ESFAHAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(41), 29-57. SID. https://sid.ir/paper/8312/en

Vancouver: Copy

DASTGIR M., SABORI M.. ANALYSIS OF THE OBSTACLES IN IMPLEMENTING GOVERNMENT FINANCE STATISTICS (GFS) A STUDY IN ESFAHAN. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(41):29-57. Available from: https://sid.ir/paper/8312/en

IEEE: Copy

M. DASTGIR, and M. SABORI, “ANALYSIS OF THE OBSTACLES IN IMPLEMENTING GOVERNMENT FINANCE STATISTICS (GFS) A STUDY IN ESFAHAN,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 41, pp. 29–57, 2005, [Online]. Available: https://sid.ir/paper/8312/en

Related Journal Papers