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:: Volume 5, Number 17 (quarterly journal of Fiscal and Economic Policies 2017) ::
3 2017, 5(17): 73-96 Back to browse issues page
Role of Public Sector Accounting In Realization of Resistance Economy
Abstract:   (321 Views)
 
The reinforcement of Iran’s financial system is a provision of Resistance Economy General Policies. Since the accounting is one key component of the financial system, this study aims at providing a justification for the role of accounting and the accrual basis in achieving Resistance Economy goals. This study is a qualitative research, and its theoretical basis is collected by the library method. Then, this research is an archive research. The findings exhibit that using accrual accounting fortifies Iran’s financial system (Resistance Economy General Policies: No. 9) and can prepare the promotion requirements of productivity, saving public expenditures and the economic transparency (Resistance Economy General Policies: No.3, No.16 & No.19). In other words, implementation of accrual accounting in public sector has a great effect on realizing some aspect of the Resistance Economy. Furthermore, the accounting is a middle link in the chain of the financial system, and its output is used by other two elements of the financial system (budgeting and auditing), then we can conclude that change in public sector accounting basis is the first step to strengthen Iran’s financial system.
 
Keywords: Resistance Economy, Public Sector Accounting, Accrual Basis, Financial System.  
Full-Text [PDF 892 kb]   (131 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/08/2 | Accepted: 2017/08/2 | Published: 2017/08/2
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Role of Public Sector Accounting In Realization of Resistance Economy . 3. 2017; 5 (17) :73-96
URL: http://qjfep.ir/article-1-691-en.html
Volume 5, Number 17 (quarterly journal of Fiscal and Economic Policies 2017) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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