Providing a Practical Model for Designing an Accrual Accounting System at State Universities

Iranian Journal of Accounting, Auditing and Finance

دوره 3، شماره 4، اسفند 2019، صفحه 73-91   

نوع مقاله: Original Article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2019.39253

نویسندگان

Mohammad Ali Bagherpour Velashani^{* 1}؛ Mostafa Jahanbani²؛ Vahid Fazel³؛ Reyhaneh Haghighi¹

¹Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, Iran

²Department of Accounting, Islamic Azad University, Tehran, Iran

³Department of Accounting, Imam Reza International University, Mashhad, Iran

چکیده

Over the past years, the demand for accrual accounting in the public sector, including universities, has increased for various reasons, including better accountability and managing expenses, assets, and liabilities. As an information system, accrual accounting improves the organization by providing quality information for planning, accountability, monitoring, and managers’ control. It also provides better monitoring and comprehensive evaluation of the performance of public sector organizations for stakeholders. According to the above, several regulations require universities to change their current system and implement accrual accounting. Due to this and the lack of an empirical model for designing an accrual accounting system in the universities, the main goal of the paper is to present a comprehensive model for designing an accrual accounting system in the universities. The model is designed based on the theoretical foundations in the scientific and research resources and the authors' professional experience, taking into account the Iranian universities' specific conditions. It should be noted that the designed model has been implemented in one of the largest universities in Iran, which adds to its applicability and performance.

کلیدواژه‌ها

Accrual Accounting؛ Cash Basis؛ Implement Model؛ Universities