ACCRUAL ACCOUNTING SYSTEM AND IDENTIFICATION OF BARRIERS TO ITS ESTABLISHMENT

Authors

  • Fatemeh Hazrati Teaching at the Islamic Azad University, Shiraz branch
  • Shihab Ibrahim Shuhaib Employee/Ministry of Construction, Housing and Public
  • Mahmoud ebrahim Alrekabi
  • Maytham taha yaseen Accountant at Bristol Pharmaceuticals
  • Abbas Naser Enad Alali Employee/Ministry of Construction, Housing and Public Municipalities
  • Saad Dahham Abdulhussein Employee/Ministry of Construction, Housing and Public Municipalities

Keywords:

Operational budgeting, accrual accounting, cost accounting, public sector accounting

Abstract

Public sector accrual accountant in practice in the 1990s and the need to achieve the cost of services requires the use of accrual accounting basis in users of the public budget. Methodology: This research has been applied in terms of purpose, how to collect data qualitatively, and data collection tools in the form of in-depth specialized interviews of accrual accounting experts in three stages of open, centralized, and selective coding of data. The sampling method was a snowball. Obstacles identified as a model in three dimensions, components, and indicators tested by fuzzy triangular Delphi technique by 25 knowledgeable accrual accounting elites. Obstacles were also rated using the AHP technique and finally with cluster analysis, guidelines for establishing and implementing accrual accounting were provided.

References

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Published

2022-02-28

How to Cite

Fatemeh Hazrati, Shihab Ibrahim Shuhaib, Mahmoud ebrahim Alrekabi, Maytham taha yaseen, Abbas Naser Enad Alali, & Saad Dahham Abdulhussein. (2022). ACCRUAL ACCOUNTING SYSTEM AND IDENTIFICATION OF BARRIERS TO ITS ESTABLISHMENT. World Bulletin of Management and Law, 7, 179-186. Retrieved from https://scholarexpress.net/index.php/wbml/article/view/624

Issue

Vol. 7 (2022): WBML

Section

Articles

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