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- W2593957296 abstract "This research study is conducted at Qom universities and higher education institutions including: Hazrat Masoumeh University, Qom University of Medical Science, Tehran University Campus, and Qom University. In fact, the study aims at evaluating the accrual accounting system in the studied universities. The research is conducted in a time period of 2007 to the end of 2012 fiscal year and includes the documents of the mentioned universities. To identify the position of the studied documents carefully, a checklist was provided including two options of Yes and No. To prepare this checklist, the standards provided by Audit Office and the research method of Hassanzade et al. (2012) was applied. To analyze the collected data, Chi-square, Cochran, and Kruskal-Wallis tests were applied. The results of testing hypotheses show that (1) the current system is inconsistent with the accrual accounting standards (public sector accounting standards); (2) the statement of financial position in the studied organizations doesn't include major classes of current assets, long-term assets, current liabilities, and net value; (3) revenues and expenses are not identified, measured, and classified according to accrual accounting standards; (4) the current system does not meet the requirements of performance - based budgeting; and (5) there is no possibility to calculate the cost of activities in current system." @default.
- W2593957296 created "2017-03-16" @default.
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- W2593957296 date "2015-01-01" @default.
- W2593957296 modified "2023-09-27" @default.
- W2593957296 title "TECHNOLOGY EVALUATING ACCRUAL ACCOUNTING SYSTEM AND THE CRITERION FOR ECONOMIC RESOURCES FLOW APPLIED IN ACCOUNTING SYSTEM AND FINANCIAL REPORTING OF QOM UNIVERSITIES AND HIGHER EDUCATION INSTITUTION" @default.
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