Developing an Optimal Model of Accrual Accounting System in the Public Sector

Iranian Journal of Accounting, Auditing and Finance

مقالات آماده انتشار، پذیرفته شده، انتشار آنلاین از تاریخ 26 تیر 1401   

نوع مقاله: Review article

شناسه دیجیتال (DOI): 10.22067/ijaaf.2022.77222.1175

نویسندگان

Abdul Rahman Naroui^{* 1}؛ alireza momeni²؛ aziz gord³

¹PhD student in Accounting, Accounting Department, Zahedan, Branch, Islamic Azad University, Zahedan, Iran

²Departement of accounting , tehran payamnoor ,iran

³Economics and Administrative Sciences University/Institution: Payam Noor university

چکیده

When human societies in science, industry and economics are constantly growing and developing, and the role of financial activities in any development is undeniable, the need for daily accounting development, especially the basic need in society, is felt. It becomes. The primary purpose of accrual accounting is to help users evaluate the economic performance of organizations over a certain period. This research is considered exploratory research in nature. Thus, the research data was compiled in 2020 using semi-structured interviews with 10 experts and thinkers selected by theoretical sampling method in the field of accrual accounting from the country, coded and analyzed by the researcher, and finally reached theoretical saturation. In addition, the content analysis method and the content network type have been used to analyze the data. The research findings showed the optimal model of the accrual accounting system in the public sector from four comprehensive themes: a) development of institutional trust in executive bodies, b) facilitation in the management process of executive bodies, c) efficient organizational productivity of executive bodies and d) the optimization of the financial rules and regulations of the executive apparatus identified nine organized themes and finally reached theoretical saturation with 43 basic themes. Achieving social structures such as increasing accountability and responsibility, increasing the reliability of government performance and transparency of financial reports in the form of comprehensive content, and increasing institutional trust in the executive apparatus along with managerial and structural structures are among the research innovations.

کلیدواژه‌ها

Accrual accounting؛ Institutional trust؛ management process؛ organizational productivity؛ financial rules and regulations