The role of full accrual basis of accounting to improve accountability

  • سال انتشار: 1395
  • محل انتشار: دومین کنفرانس بین المللی حسابداری،مدیریت و نوآوری در کسب و کار
  • کد COI اختصاصی: ICAMIB02_232
  • زبان مقاله: انگلیسی
  • تعداد مشاهده: 861
دانلود فایل این مقاله

نویسندگان

Ebrahim Chirani

Assistant professor, Islamic Azad University, Rasht branch, Iran

Alireza Salehi Amin

Accounting lecturer, Applied & Technology University, Borhan Nirooye Shomal(BNS), Rasht, Iran

چکیده

Financial reporting is one of the key tools of Accountability. The government performs accountability through preparing and publishing financial reports to the citizens. In fact, democracy requires governments to be accountable against people who have delegated power to them. In Cash basis of accounting only receipts and payments have been emphasized. In this method, assets, liabilities, revenues and expenses do not be fully identified and reported. Although, accrual accounting is not the ultimate goal of financial reporting for enterprises but it is considered as a tool for changing the budgeting process from input cash to output. Governments hope to achieve more and better results from transferring to accrual accounting and get more managerial efficiency. The accrual basis establishment results in improving accountability, improving financial management, better financial performance comparison and stable government policy. Accrual financial reporting systems with an effective, powerful and high quality feature are considered the most comprehensive reporting system to enhance accountability and transparency for government financial reporting

کلیدواژه ها

full accrual basis of accounting, performance, accountability improvement

مقالات مرتبط جدید

اطلاعات بیشتر در مورد COI

COI مخفف عبارت CIVILICA Object Identifier به معنی شناسه سیویلیکا برای اسناد است. COI کدی است که مطابق محل انتشار، به مقالات کنفرانسها و ژورنالهای داخل کشور به هنگام نمایه سازی بر روی پایگاه استنادی سیویلیکا اختصاص می یابد.

کد COI به مفهوم کد ملی اسناد نمایه شده در سیویلیکا است و کدی یکتا و ثابت است و به همین دلیل همواره قابلیت استناد و پیگیری دارد.