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:	Qodratollah Talebnia, Mahmood Alborzy, Batool Zarei
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2011
Materias:	governmental accounting reforms accrual basis contingency model Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/8f454acb8e9b475985a96233ec76b22f
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id	oai:doaj.org-article:8f454acb8e9b475985a96233ec76b22f
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spelling	oai:doaj.org-article:8f454acb8e9b475985a96233ec76b22f2021-11-04T19:41:36ZA Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran2008-89142476-292X10.22103/jak.2011.26https://doaj.org/article/8f454acb8e9b475985a96233ec76b22f2011-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_26_76e4de5bfad2a56ea60840bda67b4366.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThe 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.Qodratollah TalebniaMahmood AlborzyBatool ZareiShahid Bahonar University of Kermanarticlegovernmental accounting reformsaccrual basiscontingency modelAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 2, Iss 5, Pp 51-73 (2011)
institution	DOAJ
collection	DOAJ
language	FA
topic	governmental accounting reforms accrual basis contingency model Accounting. Bookkeeping HF5601-5689
spellingShingle	governmental accounting reforms accrual basis contingency model Accounting. Bookkeeping HF5601-5689 Qodratollah Talebnia Mahmood Alborzy Batool Zarei A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
description	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.
format	article
author	Qodratollah Talebnia Mahmood Alborzy Batool Zarei
author_facet	Qodratollah Talebnia Mahmood Alborzy Batool Zarei
author_sort	Qodratollah Talebnia
title	A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
title_short	A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
title_full	A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
title_fullStr	A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
title_full_unstemmed	A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran
title_sort	contingency model for the process of transition from cash to accrual basis for governmental accounting in iran
publisher	Shahid Bahonar University of Kerman
publishDate	2011
url	https://doaj.org/article/8f454acb8e9b475985a96233ec76b22f
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A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran

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