• Register
  • Login
  • Persian

Financial Accounting Knowledge

  1. Home
  2. Survey the Usefulness of Public Sector Accounting Standards in Iran

Current Issue

By Issue

By Author

By Subject

Author Index

Keyword Index

About Journal

Aims and Scope

Editorial Board

Publication Ethics

Indexing and Abstracting

Related Links

FAQ

Peer Review Process

Journal Metrics

News

Guide for Authors

Terms and Conditions

Forms

Survey the Usefulness of Public Sector Accounting Standards in Iran

    Authors

    • Malekmohammed Gholami 1
    • Hosein Fakhari 2
    • Esfandiyar Malekian Kalehbasti 3

    1 PhD Candidate of Accounting at the University of Mazandaran, Babolsar, Iran

    2 Associate professor of Accounting at the University of Mazandaran, Babolsar, Iran,

    3 Professor of Accounting at the University of Mazandaran, Babolsar, Iran

,

Document Type : Research Paper

10.30479/jfak.2022.16502.2945
  • Article Information
  • References
  • Download
  • How to cite
  • Statistics
  • Share

Abstract

Purpose: The usefulness of information increases with the development of standards and provides the possibility of international alignment. The implementation of public sector standards in Iran raises questions about their usefulness. The present study examines the usefulness of these standards including public trust, transparency, accountability, financial reporting and financial oversight.
Method: By studying the reports, the usefulness of the standards were determined and the opinion of experts was collected by Delphi method. These factors were categorized and information was collected through a questionnaire. Financial reporting was prepared in accordance with the instructions before 1394 and financial statements in accordance with the standards after 1394 and was provided to the respondents.
Findings: The results show that public sector accounting standards are beneficial in all aspects, so that in terms of financial reporting in the first place and in terms of accountability in the last place from the perspective of stakeholders.
Conclusion: The role of legal reporting requirements as the main motivator of reporting in Iran was emphasized. But in the area of ​​responsibility, the necessary result has not been reached.
Contribution: Attention to the role of the standard in the public sector and its usefulness has received less attention. Therefore, due to the lack of comprehensive research in Iran on the usefulness of public sector accounting standards, the results of this research can affect the decision of the developers of standards and their users.

Keywords

  • Public Trust
  • Transparency
  • Accountability
  • Financial Reporting
  • Financial Oversight

Main Subjects

  • Financial Accounting
  • XML
  • PDF 1.28 M
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
References
Aggarwal, R. & Goodell, J.W. (2014). “National cultural dimensions in finance and accounting scholarship: An important gap in the literatures? ”,  Journal of Behavioral and Experimental Finance, 1, 1-12.
Akrami, Seyed Rahmatullah; Activist Qayyumi, Ali; Ghadirian Arani, Mohammad Hussein (2017). Transition from Cash Accounting to Commitment in the Public Sector: Required Time Period, Public Accounting Quarterly, 3 (2): 9-18. (in Persian)
Akrami, Seyed Rahmatullah; Khudabakhshi, Hadi; Jabbari, Mehrdad; Fazilat, Farhad. (2015). Investigating the position and supervisory role of the accountant in the financial and accounting system of the country from the perspective of the officials of the executive bodies, Two Quarterly Journal of Government Accounting, 1 (2): 9-18.(in Persian)
Almasi, Hassan; Gholampour, Seyed Mehdi. (2009), The role of accounting rules and regulations and accrual accounting system in improving accountability capacity, Business Management, 1 (2): 25-44. (in Persian)
Babajani, Jafar (2003), A Theoretical Analysis of the Financial Supervision System of the Country from the Perspective of Accountability, Accounting and Auditing Reviews, 10 (31): 97-103. (in Persian)
Babajani, Jafar,(1993). Problems of Accounting for Development Projects, Third National Accounting Seminar, Shahid Beheshti University, November 1993, Accountant 101 and 102 March 1993, 92- 115. (in Persian)
Badaghi, Hamid; Rezaei, Hamidreza; Confectionery, Mustafa (2016). Change of basis in public sector accounting; Problems and Obstacles Ahead (Case Study: Implementing Bodies of Khorasan Razavi Province), Bi-Quarterly Journal of Government Accounting, 2 (4): 81-96. (in Persian)
Barton A. ,(2004). How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector of Australia. Financial Accountability & Management 20(3): 281–304.
Benston, Georgey. (1980). The Establishment and Enforcement of Accounting Standard Method , Benefits and Costs, Accounting and Business Research, 35 - 42.
Biondi, L. &Lapsley, I. (2014). “Accounting, Transparency and Governance: The Heritage Assets Problem”. Qualitative Research in Accounting & Management, 11(2), 146-164.
Bovens, M. (2005).Public accountability. In Ferlie, E., Lynne, L. &Pollit, C.  (eds.). The oxford handbook of public management. Oxford: Oxford University Press, 182-208.
Bruns, H. J. (2014). “HR Development in Local Government: How and Why does HR Strategy Matter in Organizational Change and Development?”. Business Research, 7 (1), 1-49.
Cangiano, M. (1996). “Accountability and transparency in the public sector: The New Zealand experience”. International Monetary Fund.
Caperchione, E. (2015). “Standard Setting in the Public Sector: State of the Art”. In Public Sector Accounting and Auditing in Europe, Palgrave Macmillan UK, 1-11.
Cavanagh, j., Flynn, S. & Moretti, D. (2016). “Implementing Accrual Accounting in Public Sector”. International Monetary Fund (Fiscal Affair Department).
Challen, D. and Jeffery, C. (2003). Harmonization of government finance statistics and generally accepted accounting principal. Australian Accounting Review, 13(2), 48-53.
Chaney, P.K., Faccio, M., Parsley, D. (2009).The quality of accounting information in politically connected firms. Journal of Accounting and Economics , 51  (1&2): 58-76
Faizi, Tahereh; Zare, Reza. (2015), Investigating the Relationship between Administrative Decentralization and Public Governance with the Impact of Two Variables of Accountability and Public Trust (Case Study: Government Organizations of Fars Province), Management of Government Organizations, 3 (3): 7-26.(in Persian)
Ghaderi, Kaveh (2017). The Role of Social Capital in Promoting Accountability of Public Sector Managers, Bi-Quarterly Journal of Public Accounting, 3 (2): 31- 42. (in Persian)
Hashem Zehi, Nowruz; Jahbin, Zahra (2013), The effect of public accountability on citizens' trust in the public relations performance of the judiciary (Case study: People over 20 years old in Tehran). Iranian Social Science Studies, 10 (2): 249-278.(in Persian)
Hepworth, N. (2003). “Preconditions for successful implementation of accrual accounting in central government”. Public Money & Management, 23(1), 37-44.
Hesarzadeh, Reza, (2015). Training, analysis and explanation of opportunities to improve the accounting standards of the public (government) sector of Iran, Termeh Publications, Tehran. (in Persian)
Ijiri, Yuji,(1983). On the accountability-basd Conceptual Frame-Work, Journal of Accounting and public policy, 2, 75-81 , 1983 , Elsivier Service Publishing Co, Inc.
Ilie, E., &Miose, N. M. (2012).“IPSAS and the Application of These Standards in the Romania”. Procedia Social and Behavioral Sciences, 62, 35-39.
International Public Sector Accounting Standards Board.(2010). 2010 IFAC Handbook of International Public Sector Accounting Pronouncements. New York.
Iyika P.I. (2011), The Adaptability of Accrual Accounting in the Public Sector‖ http://www.scribd.com
Kazemi, Mohammad Karbasizdi, Hussein. (2012), Challenges of establishing a reporting system based on accrual accounting (with emphasis on accountability) in the public sector of Iran, Auditing Knowledge, 12 (48): 23-44. (in Persian)
Kiyoshi Yamamoto. (1999). “Accounting System Reform Japanese Local Governments”. Financial accountability and management, 15(3,5), 291-307.
Kurdistani, Gholamreza; Parsian, Hossein; Jamshidi Kalantari, Farshad (2015). Performance-Based Budgeting and Accountability in the Public Sector, Public Accounting Quarterly, 3 (5): 69-80. (in Persian)
Mariana, I. &Nicoleta, E. (2012).“IPSAS and the Application of These Standardsin the Romania”. Procedia -Social and Behavioral Sciences, 62,  35-39.
Matani, Mehrdad; Hassanpour, Mahshid, (2014), The role of mass media in promoting the level of accountability of government organizations, Management Quarterly, 11 (34): 59-72. (in Persian)
McPhee, I. (2006). “How Accrual Accounting Enhances Governance and accountability”. CPA Australian Public Sector Finance and Management Vonference. Available at: http://www.anao.gov.au/media/uploads/documents/financial-management-in-the-public-sector2.pdf
Mehr Al-Hassani, Mohammad Hussein; Abolhalaj, Massoud; Nekouim Moghadam, Mahmoud; (2013), A systematic review of the implementation of accrual accounting in the public sector and the health system: Challenges and solutions, Health Information Management, 10 (5): 750-760. (in Persian)
Mohammadzadeh Saleteh, Haidar; Faraji, Hamideh (2016), Investigating the Stimuli and Obstacles of Government Accounting Changes in the Public Reporting System of Iran, Public Accounting Quarterly, 3 (5): 37-48. (in Persian)
Monteiro, B.R.P. & Gomes, R.C. (2013). “International Experiences with Accrual Budgeting in the Public Sector”. RevistaContabilidade&Finanças, 24(62), 103-112.
Mousavi Shiri, Mahmoud; Sadeghi, Mohammad Hussein and Fateh, Hussein. (2014), A Study of the Qualitative Characteristics of Financial Reports Prepared Based on Accrual Accounting vs. Cash Accounting Basis in Iranian Medical Universities, Bi-Quarterly Journal of Public Accounting, 1 (1): 2. (in Persian)
Qi, Y. & Mensah, Y.M. (1997). “The Influence of National Culture on Government Budgeting Practices: An International Analysis”. Available at SSRN 1913421
Rohini, R. &Mahadevappa, B. (2010). Social Responsibility of Hospitals: An Indian Context”. Social Responsibility Journal, 6(2), 268-285.
Schouten, P. (2011). Corporate social responsibility in hospitals focusing on sustainable procurement. The Netherlands, ZonMw, 1-67.
Schumesch, P. (2013). Towards a new era in government accounting and reporting.Pricewaterhouse Coopers (PwC).
Shams, Mahnaz. (2014), The importance of timely financial reporting in the public sector, Auditor Bimonthly, (71): 104. (in Persian)
Shaw, P. R. (1999),‖New Trends in Public Management in Health Applications in Developed and Developing Countries‖, Washington DC, USA, World Bank Institute.
Shianokamero, Salvaturotomasi, Daniel (2010), Public Expenditure Management, translated by Mohammad Ghasemi and Behzad Lamei, Chapavol, Research Center of the Islamic Consultative Assembly.(in Persian)
Stewart, B.D. (2013), "The Role of Information in Public Accountability", issues in Public Sector.
Talibnia, the power of God; Zarei, Batool. (2011), The effect of environmental factors on the process of public accounting reform in Iran through a contingency model, Journal of Accounting Knowledge, 2 (5): 51-73. (in Persian)
Tiron-Todor, A. &Mutiu, A. (2005).“CashVersus Accrual Accounting in Public Sector”.StudiaUniversitatis Babes Bolyai Oeconomica1990, Available at SSRN: http//ssrn.com/abstract=906813.
Wynne, A. (2011), ―Accrual Accounting for the Public Sector - in Need of a Re-think‖, http://www.Saige.co.za/index_htm_files/05%20Wyr retrieved 26/07/2013
 
    • Article View: 646
    • PDF Download: 563
Financial Accounting Knowledge
Volume 9, Issue 1 - Serial Number 32
April 2022
Pages 29-52
Files
  • XML
  • PDF 1.28 M
Share
How to cite
  • RIS
  • EndNote
  • Mendeley
  • BibTeX
  • APA
  • MLA
  • HARVARD
  • CHICAGO
  • VANCOUVER
Statistics
  • Article View: 646
  • PDF Download: 563

APA

Gholami, M. , Fakhari, H. and Malekian Kalehbasti, E. (2022). Survey the Usefulness of Public Sector Accounting Standards in Iran. Financial Accounting Knowledge, 9(1), 29-52. doi: 10.30479/jfak.2022.16502.2945

MLA

Gholami, M. , , Fakhari, H. , and Malekian Kalehbasti, E. . "Survey the Usefulness of Public Sector Accounting Standards in Iran", Financial Accounting Knowledge, 9, 1, 2022, 29-52. doi: 10.30479/jfak.2022.16502.2945

HARVARD

Gholami, M., Fakhari, H., Malekian Kalehbasti, E. (2022). 'Survey the Usefulness of Public Sector Accounting Standards in Iran', Financial Accounting Knowledge, 9(1), pp. 29-52. doi: 10.30479/jfak.2022.16502.2945

CHICAGO

M. Gholami , H. Fakhari and E. Malekian Kalehbasti, "Survey the Usefulness of Public Sector Accounting Standards in Iran," Financial Accounting Knowledge, 9 1 (2022): 29-52, doi: 10.30479/jfak.2022.16502.2945

VANCOUVER

Gholami, M., Fakhari, H., Malekian Kalehbasti, E. Survey the Usefulness of Public Sector Accounting Standards in Iran. Financial Accounting Knowledge, 2022; 9(1): 29-52. doi: 10.30479/jfak.2022.16502.2945

  • Home
  • About Journal
  • Editorial Board
  • Submit Manuscript
  • Contact Us
  • Sitemap

News

Financial Accounting Knowledge, is licensed under a Creative Commons Attribution 4.0 International License (CC BY NC) .

 

Newsletter Subscription

Subscribe to the journal newsletter and receive the latest news and updates

© Journal Management System. Powered by Sinaweb