Investigating the factors affecting the readiness of public sector employees to implement accrual accounting (Case study of the Ministry of Education)
Investigating the factors affecting the readiness of public sector employees to implement accrual accounting (Case study of the Ministry of Education)
Volume 1, Issue 2, Winter 2020, Page 8 - 23
Authors : Hadi Kamareie , Nowruz Noorolahzade

Abstract :
In the last three decades, a slow but steady global movement by most governments to shift from a cash to a fully accounting basis has been taking place. In Iran, too, there have been efforts in recent years to make financial statements public. It is hoped that if they are fully implemented, we can hope that our public accounting system will become responsive. The aim of this study was to investigate the factors affecting the readiness of public sector employees in the Ministry of Education to perform accrual accounting. Hypotheses were developed to achieve this goal. This research is of survey type and descriptive type, in terms of practical nature and in terms of cross-sectional time. After collecting the data and analyzing it using t-test and two-item, all sub-assumptions were accepted. According to the research results, senior management factor, individual characteristics of human resources, rules and regulations, the existence of a codified theoretical framework and education, and the culture of accountability and accountability affect the readiness of public sector employees in the Ministry of Education to perform accrual accounting.

Keywords :
: Accrual accounting, Public sector, Ministry of Education, Individual characteristics.