عنوان مقاله [English]
نویسندگان [English]چکیده [English]
There is a relationship between on time acting, responsibility for responding and
evaluating accrual accounting and actual measurement of annual incomes and
expenses and their reflection in financial reports of governmental organizations.
In the last two decades, countries such as United States, Canada, Australia, New
Zealand and etc have tried to apply accrual accounting in their reporting systems
of public sections. Recently some movements have been done in order to use
accrual accounting systems in executive systems in our country. Necessary rules
for features of an accounting system, governmental financial reports based on
response responsibility which include: using accrual accounting basis or
balanced accrual accounting, providing and arranging annual financial reports
including financial information about capital assets, fundamental and internal
and external long-term debts are not predicted. Therefore, this research studies
the effective factors on accrual accounting application in government especially
police university. The results indicate that management factors, expert human
resources, rules and regulations, theoretical framework, governmental incomes,
and responding affect the accrual accounting application in Police University.
Thus, considering these factors is a necessity for accrual accounting application
in order to promote the level of responding responsibility in government.