Identifying the Level of Sharing the Accrual Accounting System (A.A.S) on Organizational Productivity (Case Study: I.R.I Police's Study and Research Organization)

mong all factors that may contribute to improve the organizational productivity level, accounting method adopted by that organization is considerably significant. In this regard, I.R.I police’s study and research organization, as a governmental institute, has been committed to implementing the “Accrual Accounting System (A.A.S) according to the articles number 55 and 59 of the organization’s charter. In this regard, the present study is amid at identifying and explaining effects, which may arise from implementing the A.A.S., on the productivity (efficiency, effectiveness, and economic saving) of the I.R.I police’s studies and researches organization. This study is an applied one which has been using explanatory & descriptive research method. The population considered in the study, has consist of academic professors, senior managers, and high ranking and experienced experts out of either “I.R.I Police University” or “I.R.I Police’s Study and Research Organization”, who have graduated with a degree in the financial courses and had a lot of practical experiences in related financial fields. For the purpose of data gathering and information which actually have been required to achieve the goals of the study, many efforts have been made to get 60 participants viewpoints, who were randomly selected through two- step stratified sampling method. The findings of the study indicate that implementing the A.A.S. in the I.R.I Police’s Study and Research Organization may significantly improve the efficiency, effectiveness, and economic saving of the organization activities. Moreover, implementation of the A.A.S. may promote the level of organizational responsibility and pave the way to fulfilling needs of the organization’s stakeholders.