Background and objective: Accrual accountant in the public sector in practice in the 1990s and the need to obtain the best services is required to use the accrual accounting basis in accordance with the provisions of Note 26 of the Law regulating part of government financial regulations in users of public funds. Method: This research was applied in terms of purpose and qualitative in terms of data collection and the data collection tools were in the form of in-depth specialized interviews of accrual accounting experts in three stages of open, central and selective coding of data. The sampling method was in the form of snowballs. The identified barriers were tested as a model in three levels of dimensions, component and index through fuzzy triangular Delphi technique by 25 knowledgeable accrual accounting elites. Obstacles were also shown using the EHP technique. Following the ranking and finally with cluster analysis, guidelines for the establishment and implementation of accrual accounting were provided. Findings: The findings of the study indicate the obstacles and limitations of the establishment of accrual accounting system in the police, including limitations of the General Accounting Law and other upstream laws, challenges in applying public sector accounting standards, problems with fixed assets, problems with requirements, inventory, non-registration Some of the financial events in the accrual accounting system are the lack of specialized and experienced personnel and structural approach in the organizational structure of police. Conclusion: According to the research findings, it can be said that in order to implement the accrual accounting system in the police, the limitations of the General Accounting Law and other upstream laws have the highest rank and the structural approach in police organizational structure has the lowest rank in terms of obstacles.

Implementation of operational budgeting is one of the most important challenges for governments and public institutions worldwide, especially developing countries. The purpose of the present study is to apply the hierarchical analysis method in barriers to establishment and implementation of operational budgeting and accrual accounting system in law enforcement. The study was purposefully applied and firstly through identifying barriers through library studies and interviewing experts in the budgeting and accrual accounting field. Subsequently, questionnaire, 42 paired comparisons of barriers to budgeting and 15 comparisons for accrual accounting were designed and provided by 30 budgeting experts and 25 accrual accounting experts. After obtaining initial data obtained from the questionnaires, the paired comparative matrices for the criteria at different levels were developed and calculated based on the method of summing the relative weights of each of the barriers in their sub-criterion and ranking them. Were. In the next step, by multiplying the relative weights at the relative weights of the criteria at higher levels, the surface weights of each barrier were also obtained. Based on the results, management-related barriers and constraints have been identified as the main obstacle to operational budgeting and the limitations of the general accounting law of the country and other upstream laws as the main obstacle in accrual accounting. In the present study, barriers to establishment and implementation of operational budgeting and accrual accounting were identified and after ranking barriers, guidelines and Gantt chart of its establishment in law enforcement were compiled.

Background and Objective: One of the reforms in our country's budgeting system, in accordance with Article 138 of the Fourth Development Plan Act, is the move to "operational budgeting" which emphasizes the performance of governments. Operational budgeting requires cost accounting to determine the cost of services provided by all NAJA subsidiaries, and the need to access the cost of services requires the use of accrual basis accounting as provided in note 26 The government's fiscal rules are those of the users of the public budget. Method: This study was applied in terms of purpose, and in terms of data collection method. In the qualitative section, using data base theory approach with purposeful and theoretical sampling, in-depth interviews and expert opinions (expert and academic) of operational budgeting were collected and data (barriers) were collected in three stages of open coding, axial and selective coding. Using content analysis of upstream documents, the design model and model validity were confirmed by fuzzy triangular Delphi technique by 25 knowledgeable operational budgeting elites. In the quantitative section, the barriers obtained by using the "A. H. Ranking, and finally, cluster analysis, provided guidelines for establishing and implementing operational budgeting. finding: The findings of the present study showed that the barriers and limitations of operational budgeting in law enforcement include: planning and policy making, management, organizations, regulations, preparation and approval, credit allocation, accounting and reporting system, supervision. And auditing, indexing and standardization are undergraduate work and education. Results: In the present study, barriers to establishment and implementation of operational budgeting were identified and after ranking barriers, guidelines and gantt chart of its establishment in the Police Prevention Police were compiled.

Although firms are releasing good news about meeting a benchmark, they have incentives to hide the tools used to achieve it. In other words, when reported performance differs from underlying fundamentals, it is expected that managers try to make it harder for investors to identify such earnings management behavior and the underlying performance. The present study examines the effect of earnings management on readability of financial reporting of firms listed in Tehran Stock Exchange. The statistical population of the research is the firms listed in Tehran Stock Exchange during the period from 2011 to 2015 and the relationship has been investigated in 350 firms-years. The results of this study indicate that earnings management has a positive effect on the financial reporting readability Financial constraints has a positive effect on financial reporting readability. In addition, the control variables include firm's size and firm's age have a positive effect and agency costs and firm's growth have a negative effect on the financial reporting readability. While financial leverage and book value to market value have no effect on financial reporting readability.