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:: year 12, Issue 47 (2020) ::
quarterly financial accounting journal 2020, 12(47): 23-58 Back to browse issues page
Identifying the effective factors on the implementation of modern government accounting (Case study: Tax Affairs Organization)
Vajiheh Rahmati1 , Zahra Pourzamani 1, Negar Kkhosravipour1
1- Islamic Azad University
Abstract:   (281 Views)
The main purpose of this article is to evaluate and identify the factors affecting the implementation of modern government accounting based on the law approved in 1994 in the country. According to this law, public accounting in the public sector of Iran must be implemented according to the principles of accrual accounting. The present article deals with the pathology of the implementation of new government accounting laws and identifies the most important factors affecting the implementation of accrual accounting and strategies to improve it. The statistical population of the study is the managers and employees of the Tehran Tax Affairs Organization. The research method is based on Mirzaei triangular pathology model with Delphi technique. The data collection tool is the Delphi technique and the questionnaire has been developed by the researcher. For this purpose, using the theoretical literature and research background, the questionnaire in Three stages were distributed among the experts and in the last stage, according to Kendall coefficient, the final decision was made regarding the questionnaire items. Research data were analyzed using SPS and LISREL statistical software. Structural equation model, path analysis and confirmatory factor analysis were used to analyze the data. The results show that information technology infrastructure and job commitment have the greatest impact and on the other hand the factors of accepting staff changes and cultural factors have the least impact on the implementation of the new government accountant. The system has provided.
Keywords: New government accounting, accrual accounting laws in the public sector, organizational pathology
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Type of Study: Research | Subject: Special
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Rahmati V, pourzamani Z, Kkhosravipour N. Identifying the effective factors on the implementation of modern government accounting (Case study: Tax Affairs Organization). quarterly financial accounting journal. 2020; 12 (47) :23-58
URL: http://qfaj.ir/article-1-2311-en.html


year 12, Issue 47 (2020) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
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