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....

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Autores principales:	Jafar Babajani, Ahmad Pifeh
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2015
Materias:	interperiod equity intergenerational equity earnings from oil and its derivatives capital expenditures budget operating period Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/a3eb13e0efb548f7b535f36b04abeeb2
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spelling	oai:doaj.org-article:a3eb13e0efb548f7b535f36b04abeeb22021-11-04T19:47:44ZAssessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context2008-89142476-292X10.22103/jak.2015.961https://doaj.org/article/a3eb13e0efb548f7b535f36b04abeeb22015-06-01T00:00:00Zhttps://jak.uk.ac.ir/article_961_d3530bf9085f4d6a9729e53de863185c.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis 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.Jafar BabajaniAhmad PifehShahid Bahonar University of Kermanarticleinterperiod equityintergenerational equityearnings from oil and its derivativescapital expendituresbudget operating periodAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 6, Iss 20, Pp 7-33 (2015)
institution	DOAJ
collection	DOAJ
language	FA
topic	interperiod equity intergenerational equity earnings from oil and its derivatives capital expenditures budget operating period Accounting. Bookkeeping HF5601-5689
spellingShingle	interperiod equity intergenerational equity earnings from oil and its derivatives capital expenditures budget operating period Accounting. Bookkeeping HF5601-5689 Jafar Babajani Ahmad Pifeh Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
description	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.
format	article
author	Jafar Babajani Ahmad Pifeh
author_facet	Jafar Babajani Ahmad Pifeh
author_sort	Jafar Babajani
title	Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
title_short	Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
title_full	Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
title_fullStr	Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
title_full_unstemmed	Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context
title_sort	assessment of interperiod equity of allocating earnings from sale of oil and its derivatives– accounting context
publisher	Shahid Bahonar University of Kerman
publishDate	2015
url	https://doaj.org/article/a3eb13e0efb548f7b535f36b04abeeb2
work_keys_str_mv	AT jafarbabajani assessmentofinterperiodequityofallocatingearningsfromsaleofoilanditsderivativesaccountingcontext AT ahmadpifeh assessmentofinterperiodequityofallocatingearningsfromsaleofoilanditsderivativesaccountingcontext
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Assessment of Interperiod Equity of Allocating Earnings from Sale of Oil and its Derivatives– Accounting Context

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