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Presenting an accrual budgeting model in the Iranian public sector
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Ammar Asghari    , Heydar Mohammadzadeh Salteh * , Akbar Kanani , Ibrahim Navidi Abbaspour |
| Department of Accounting, Marand Branch, Islamic Azad University , 2752323883@iau.ir |
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Abstract: (17 Views) |
| The present study aims to present a model of accrual budgeting in the public sector of Iran. In this study, in order to analyze the data obtained from the interviews, a three-stage process of open, axial, and selective coding was used in accordance with the grounded theoretical process using MAXQDA software. The statistical population of the study included 18 managers, experts, and journalists from the executive agencies of the government, parliament, and universities who had complete information about accrual budgeting. Considering the results, causal conditions (management factors, human resources, and technical factors), background conditions (laws and regulations, accounting and management), axial category (financial discipline), strategies (meeting the needs of the agencies, process, transfer of assets, and transparency of the evaluation process), consequences (accounting transparency, reducing government costs, and improving accountability), and intervening conditions (environmental factors) were identified as explaining factors for the effective variables of accrual budgeting. The use of modern accounting and financial management systems that can support accrual budgeting, providing transparent and accurate financial reports, continuous monitoring of financial and budgetary performance, and reviewing successful experiences in other public institutions can be useful in improving the use of this system. |
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| Keywords: Budgeting, Accrual accounting, Public sector |
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Full-Text [PDF 661 kb]
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Type of Study: Research |
Subject:
Special
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