Volume 3, Issue 10 (12-2021)                   2021, 3(10): 97-118 | Back to browse issues page

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The effect of accrual basis on the quality of public sector financial reporting in Kharazmi University case study. Journal title 2021; 3 (10) :97-118
URL: http://jde.khu.ac.ir/article-1-134-en.html
Abstract:   (818 Views)
Abstract
Nowadays, taking into account the necessity of achieving the goals and outlook that organizations and countries are designing for themselves, as well as the changes that have been made in the environment, the use of new information organizations to achieve the long-term organizational goals has a special place. Is. The purpose of implementing and implementing a new reporting system is to use technologies to improve the quality of information at the organization level. Accountability and cash reporting, each in turn, can provide the information needs of public sector institutions. The main objective of this research is the effect of accrual basis on the financial reporting quality of the public sector case study of Kharazmi University. The statistical population of this research is the budget experts based in the university and employees and experts of financial affairs of Kharazmi University. Their number is 30. Because the statistical society is small and available, society is considered as an example. The results of the first hypothesis test show that the implementation and implementation of accruals accounting together, namely, political accountability and transparency of reporting, public accountability and transparency of reporting, operational accountability and transparency of reporting, professional accountability and transparency of reporting and social accountability, and Reporting transparency, accountability and reporting transparency, financial accountability and reporting transparency. Therefore, it can be concluded that the implementation of the accrual accounting system in the public sector accounting system of Iran can increase the transparency of reporting and promote accountability of the public sector.
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Type of Study: Applicable | Subject: Special
Received: 2021/02/13 | Accepted: 2021/05/26 | Published: 2021/09/1

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