Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
This study investigates the trend of compliance of government budget expenses with the approved annual budget bill, regarding interperiod equity of allocating earnings from sale of oil and its derivatives during the budget financial years in the Iranian Islamic government, within accounting context....
Guardado en:
Autores principales: | , |
---|---|
Formato: | article |
Lenguaje: | FA |
Publicado: |
Shahid Bahonar University of Kerman
2015
|
Materias: | |
Acceso en línea: | https://doaj.org/article/a3eb13e0efb548f7b535f36b04abeeb2 |
Etiquetas: |
Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
Sumario: | This study investigates the trend of compliance of government budget expenses with the approved annual budget bill, regarding interperiod equity of allocating earnings from sale of oil and its derivatives during the budget financial years in the Iranian Islamic government, within accounting context. To proceed, using the government statements of earnings and expenses of annual budget and the variance analysis reports, the study examined the compliance trend of allocating budget resources in the years 1357-1391.
The findings from statistical tests of hypotheses indicated that within the above mentioned period, the interperiod equity condition for allocating budget earnings has not been satisfied. Also, the findings showed that the unmet condition of interperiod equity was at the most sever state in the years 1381 to 1386. |
---|