A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001). This model is used by many researchers to explain the process of system innovation in several countries. Sur...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | FA |
| Publicado: |
Shahid Bahonar University of Kerman
2011
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/8f454acb8e9b475985a96233ec76b22f |
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| Sumario: | The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001). This model is used by many researchers to explain the process of system innovation in several countries. Survey findings indicate that governmental accounting in Iran is on the verge of a fundamental transformation. Increasing demand for more information, the search proposed reforms of the public sector, including legal requirements, concerning operational budget, is the primary driver of such a transformation. Also, the model, when applied to predicting the future trend of the reforms in Iran, confirms the predictive power of Lüder’s innovation. |
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