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بکارگیری استانداردهای حسابداری بخش عمومی: شناسایی چالش های موجود و عوامل پیش نیاز تحول از دیدگاه خبرگان | ||
حسابداری و منافع اجتماعی | ||
مقاله 6، دوره 10، شماره 4 - شماره پیاپی 39، دی 1399، صفحه 141-166 اصل مقاله (974.26 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jaasci.2021.30131.1579 | ||
نویسنده | ||
غریبه اسماعیلی کیا* | ||
استادیار حسابداری، دانشگاه ایلام، ایلام، ایران | ||
چکیده | ||
در سه دهه گذشته تحولات عمده مدیریت عمومی و به ویژه استقرار حسابداری تعهدی، مشخصه بخش عمومی بسیاری از کشورها بوده است. نظام مالی بخش عمومی ایران نیز در فرآیند اجرایی شدن این تحولات قرار دارد، با توجه به شواهد موجود، مبنی بر عدم بکارگیری کامل و مناسب استانداردهای حسابداری بخش عمومی، هدف مطالعه حاضر، بررسی تحولات حسابداری بخش عمومی و بکارگیری استانداردهای حسابداری بخش عمومی با تمرکز بر شناسایی چالشها و عوامل پشتیبان تحول است. جامعه آماری پژوهش، کلیه افراد خبره و صاحبنظر در زمینه حسابداری بخش عمومی و تحولات آن میباشد و اطلاعات موردنیاز برای پاسخ به سوالات اصلی پژوهش، از طریق توزیع پرسشنامه محقق ساخته، در سال 1397، گردآوری شده است. نظرخواهی از خبرگان در طی دو دور دلفی، نشان داد که نبود شناخت مناسب از استانداردها، اصلیترین چالش بکارگیری استانداردها است، علاوه بر این، آموزش به حسابداران بخش عمومی رتبه نخست پیشنیازها و عوامل پشتیبان را به خود اختصاص داد. پژوهش حاضر، علاوه بر ارزیابی چالش های بکارگیری استانداردهای حسابداری بخش عمومی، برای نخستین بار به بررسی پیش نیازهای بکارگیری استانداردها پرداخته و از این رو به توسعه و بهبود حسابداری بخش عمومی ایران، کمک می نماید. | ||
کلیدواژهها | ||
استانداردهای حسابداری بخش عمومی؛ چالشهای بکارگیری استانداردها؛ خبرگان | ||
عنوان مقاله [English] | ||
Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms. | ||
نویسندگان [English] | ||
gharibe esmaili kia | ||
ilam university | ||
چکیده [English] | ||
Over the past three decades, major reforms in public administration, especially the establishment of accrual accounting, have been characteristic of the public sector in many countries. The public sector financial system of Iran is also in the process of implementing these reforms, according to the available evidence, that the public sector accounting standards are not fully and properly applied, the purpose of this paper is to examine public sector accounting reforms and the application of public sector accounting standards with focusing on identifying challenges and factors supporting change. The research statistical population is all of experts in the filed of public sector accounting and its reforms; We collected the information needed to answer the main research questions through the distribution of a researcher-made questionnaire in 2018.Expert opinion polls during two Delphi rounds showed that the lack of proper knowledge of standards is the main challenge of applying standards. In addition, training for public sector accountants ranked first among prerequisites and supporting factors. The results of this paper, in addition to evaluating the challenges of applying public sector accounting standards, for the first time examines the prerequisites for applying the standards. Therefore, the results help to develop and improve public sector accounting in Iran. | ||
کلیدواژهها [English] | ||
Public sector accounting standards, Challenges of applying standards, Prerequisites factors of reforms | ||
مراجع | ||
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