نشریه حسابداری دولتی
پیاپی 1 (پاییز و زمستان 1393)

Vast experiences of areas and countries about changing of accounting basis in the public sector have showed that management of transition process is very complicated. Frequently، choosing the best path or approach of transition is mentioned as a most important technical aspect that will influence the successful of transition. In this survey، collected data with questionnaire examined for determination of choosing transition path impact on successful transition process and using the gap analysis tool impact on choosing the best transition path to accrual accounting in the public sector of Iran. The Cronbach’s Alpha for designed questionnaire has been determined 91. 2 percent and volume of sample was 182 numbers. Data examined with two statistical examinations: T test and Binominal test. Result of both examinations Showed acceptance of hypothesizes. Thereupon، findings showed that choosing transition path has an important impact on transition to accrual basis from cash basis. In addition، using gap analysis tool could help to successful transition with doing a comparison among current situation and desired situation. At the end of، data analyzing showed that although using gap analysis tool is very useful for choosing a suitable path، but step by step implementation is the best approach for transition cash basis to accrual basis of accounting in the public sector of Iran.

The purpose of present research is to review the obstacles in the way of implementation of performance budgeting in Iran TAX Affairs organization on 2013. Main hypotheses of the research are examined based on shah model containing the three factors of Ability، Authority and Acceptance. Sample population (size) consists of 312 people. Sample random sampling is selected for this research. Following collecting information and answers to the questionnaires، we used Excel and Spss softwares to analyze and interpret the information. To assess of the questionnaire K α coefficient was applied by using Spss and to examine the research hypotheses non parametric K -2 was used. The results of the research show that in all hypotheses the value of K -2 is statistically significant. Indeed the results of main hypotheses and all relevant subordinated hypotheses shows that «Tax Affairs organization» does not enjoy required ability، authority and acceptance to implement performance budgeting.

In cash accounting basis، revenue are recorded during the period they are received، and expenses are recorded in the period in which they are actually paid. In accrual accounting basis، revenue and expenses are recorded when they are incurred. In Iran، the public sector uses cash basis in financial reporting which is not capable to compute cost of services and to do performance based budgeting. Therefore، universities of medical sciences of Iran used accrual accounting basis since 2005. The present study investigates information quality of financial reports provided in universities of medical sciences of Iran، as a comparison between accrual basis and cash basis. Sampling includes 150 financial managers and experts in universities of medical sciences of Iran at 2013. Research data have been collected by means of questionnaire containing 29 proposition 7-item Likert scale. Descriptive Kolmogorov and SMIRNOV tests were used to check normality of data distribution and also T test and variance analysis «ANOVA» were used. Results showed that there is a significant difference between prepared information from accrual and cash basis in some qualitative characteristics such as relevance، honesty، understadability، timeliness، comparability، traceability، predictability and validity.

This research investigated the ability level of different information systems related to fiscal area for implementation activity based costing. This research attempted to recognize potential and actual capacities of software and present improving suggestion. For analyzing ability of software systems of Medical Science University in supporting the activity-based costing (ABC)، complementary information are gathered by interview، review documents، observation and systematic and field studies in 2012، along with investigating software systems in case study (Medical Science University of Qom). Research finding shows that different software related to fiscal area has necessary ability for data feeding and tracing information related to measurement drivers and executes the first stage of ABC system which is allocation of the consumed resources to cost centers، but this capacity is not totality used. According to this research، for establishing suitable foundation، improving current software system and performing structural improvement (technical architecture) is needed for performing activity based costing.

Tax incomes are considered as the only source for providing finances of public expenses in each country. Consequently، taxation system is considered as a very important and influential part of the economic activities. In this study the effect of a healthy Administrative system health on Obedience of taxpayers at Thehran’s Southern General Bureau of Tax Affairs has been studied. The population study of all managers، deputies and personnel working in tax affairs and taxpayers at Thehran’s Southern General Bureau of Tax Affairs. To do so، 198 managers، deputies and personnel working in tax affairs and 388 taxpayers at the above bureau were randomly selected. All of them responded to a research based questionnaire. Finally، the data from this questionnaire were analyzed by a single sample test. The research Is functional and descriptive. To research a question and ten sub-questions are used. the findings indicated that the «Evaluating the effect of administrative system health on tax submission Taxpayers of tax office of the southern of Tehran were positive and meaningful.

Today، electronic banking has essential role in banking industry. Challenges facing banking industry led to banks make to use electronic banking and delivery services and products throughout electronic banking. Moreover، they are trying to understand their customers'' needs and everyday increase service quality throughout electronic banking. This research tries to investigate effect of customer satisfaction throughout Internet service of Bank Melli. Aim of this research was investigating customer satisfaction of Bank Melli in Mashhad based on End-User of the bank’s system. Moreover، we investigate customer satisfaction and individual variables like effect of Variables (demographic). We investigated hypotheses of the research throughout SAS in order to analyze data. Method of research is applicable. Based on the collected data، this study is survey. Results of research indicate there was not significant relationship exists between demographic factor like age، gender، education and customer satisfaction. Finally، factors of research in conceptual model of the research were customer satisfaction and gave essential effect on customer satisfaction.

The purpose of this study is the evaluation of healthy lifestyle effects as a mechanism to overcome the negative effects of job stress on outcomes for general accounting staffs. Research methodology has been gotten from Fogarty’s accounting research (2000) and Griffin’s management research (1999). Research model expresses hypothesis process. Research group included the staff of Sistan and Baluchistan’s tax organization that، based on Kokran ‘formula for evaluating sample volume، 196 were selected as the statistical samples. Standard questionnaire of jonse et all (2010) has been used to gather data. In order to analysis information statistically، distribution tables، average، standard deviation، and multi variable regression and correlation coefficient tests were applied to evaluate research hypotheses. Research results showed that job stress is caused by burning out which is induced from heavy job and its effects on physical health، which has a negative effect on job outcomes. However، negative effects of job stress and too much burning out in public sector accountants will be removed by a healthy lifestyle which affects mental health.