فصلنامه مطالعات تجربی حسابداری مالی
پیاپی 6 (تابستان 1383)

In accounting standard N o.22 of Iran, the lowest interim financial report contents and the principles of identification as well as measurement in the case of performing in preparation of interim financial settlements and the aim of preparation of this information has been the securing of investments needs, creditors and the other users. The aim of this research is that the efficiency rate and benefit of these information and its merit as to interim reports to be measured and finally to response to this question that whether the preparation of interim financial statements have been required in accordance to Standard No.22 or not and whether we can supply the more useful information to the users of supply and cause the changing of view and finally their final decision making as to the time and consumed additional expense in preparation of these information in comparison to the interim reports in accordance to the previous requirements of the stock exchange. For achieving to the aims of research, the experimental method and distribution of questionnaire were used and by usage from the students in Master of Science degree in the field of Accounting in University of Tehran, they were substituted as statistical society for financial statements i n two groups of Experimental & Control Groups and making the conditions for testing and usage from plan after ·the test with the Control Group that the findings of research resulting from Experimental Environment to the software environment as Excel and SPSS have been transferred and finally after statistical analysis that their main is Pearaions Chi - Square test with usage from Yates Correction guidance, Fishrr - Irwins Exact test and usage from Sommer, s. coefficient association and Gamm, s. Coefficient of Association as well as T student test and Mann-Whitney U test, finally the obtained results show that they have not regarded among the made decisions on the basis of interim financia1l statements as standard and made decisions of interim reports in accordance to the previous requirements of exchange stock in related to the same trading unit as well as they havent regard the difference considerably between standard interim financial statements and ex­ interim financial reports. It should be mention that the above obtained results have obtained in the conditions and limits of this research that their explanation has been mentioned in fifth chapter.

In a democratic society, Power ultimately rests in the hands of the citizen ry. The citizens delegate that power to public officials through the election process.In such society accountability requires government to answer the citizenry - to justify the raising of public resources and the purposes of which they are used.Govern mental accountability is based on the belief that the citizenry has a " right to know", a right to receive only declared facts that may lead to public debate by the citizens and their elected representatives. Accounting and financial reporting plays a major role in fulfilling government's duty to be publicly accountable in the democratic society (GASB, 1993). The main purpose of this research is assessing accountability of governmental accounting and financial reporting system of Islamic Republic of Iran. In accordance to that purpose this research 1s divided to three stages as described below:Review and study governmental accounting and financial reporting conceptual framework and principles in order to determine key elements which affect the level of governmental accounting and financial reporting’s accountability Obtaining the opinion of accounting and auditing experts and university lecturers about key elements of accounting and financial reporting system in order to obtain general agreement of those experts by Delphi survey technique. Comparing characteristics of Islamic Republic government financial reporting system, with those selected criterion in order to assess accountability of Iran financial reporting system. The results of those three stages of research, shows that Iran 's Islamic Republic government reporting system has major deficiencies in fulfilling government accountability in the field of budgetary control, recognition of actual revenues and expenditures, general long term debts, capital asset, financial position and results of operations on the comprehensive annual financial report. Finally, researcher has made some recommendation in order to improve major deficiencies of governmental accounting and reporting system.

Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each other and can be reconciled. This Article presents rational and pressure for Harmonization, Obstacles to harmonization and introduces many organizations and entities are involved in the process of harmonizing accounting standards.

Credit institutes and banks are one of the most important users of financial statements and auditing reports. In banking system, two main operations are fulfilled: collection of fund and lending. Decisions making for granting credit in banking system are based specified procedures and models in which obtaining financial and auditing report are very important. In Iran, the decisions are not made in an entirely independent and logical spaces on the basis of common credit model as well as bank interests and competition among credit grantors in free market of credits; because, governmental policies and independent to decide on granting special credits. This article examine following questions; What are the effects of auditing reports in their common form on the decisions made by special group of users or the creditors? The findings of this survey have been collected from 76 questionnaires from decision - makers and authorities of lending in banking system. Statistical analysis does not indicate a strong and effective relation between auditing report and making decision in credits. But, in case of the stability of other conditions for auditing report will use in decision-making relatively. On the other hand, the behaviors of credit grantors comply with a relative model and predetermined pattern. Also the type of the personality of credit grantee and type of the loan will affect decisions. While, different credit grantors have an identical attitude regarding the role of independent auditing in decision making from the viewpoint of organizational site, education or work experience. For effective utilization of independent auditing report, some approaches have been proposed regarding a model of credit granting and in these approaches effective information regarding the information which shall be obtained from the applicants of loans as well as making decision in relation to granting the loan or not and determination of main factors of credits such as the rate of interest, have been collected.