Investigating attitudes and factors affecting the establishment and transition process to accrual accounting (Case study: Education of Sistan and Baluchestan Province)

Document Type : Original Article

Authors

Hatef University, Zahedan, Iran

Abstract

The present study examines the attitudes and factors affecting the establishment and transition process of accrual accounting in Sistan and Baluchestan province. In this research, an attempt is made to examine the factors affecting the establishment and transition to accrual accounting and also to provide solutions in this regard. These factors have been studied according to the literature and also with the opinion of experts in the field of financial systems, "effective factors" which are classified into three categories of managerial factors, accountability and operational budgeting; which were measured and evaluated by various indicators. The research method was survey and inferential statistical methods were used. In order to test the research hypotheses, questionnaires were distributed among financial managers and experts. The collected data were analysed by SPSS and Excel software. The results of this study show that there is a significant relationship between attitudes and factors affecting the establishment and implementation of accrual accounting system in the education administration of Sistan and Baluchestan province.

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References

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New Applied Studies in Management, Economics & Accounting
Volume 3, Issue 4
December 2020
Pages 103-116

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History

  • Receive Date: 09 September 2020
  • Revise Date: 18 October 2020
  • Accept Date: 24 November 2020

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