TY  - JOUR
T1  - The Feasibility of the Establishment of Accrual Accounting System
Using Shah Model in the Municipalities of Semnan Province
AU - Ghasemi, Asma AU - Ghollasi, Iman 
JO  - International Business Management
VL  - 10
IS  - 20
SP  - 5017
EP  - 5024
PY  - 2016
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2016.5017.5024
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2016.5017.5024
KW  - Accrual accounting
KW  -ability
KW  -authority
KW  -acceptance
KW  -Shah model
KW  -municipalities of Semnan Province
AB  - Municipalities, like any other businesses, require access to detailed information about each of their
services to determine the price of their services in the form of various taxes and to evaluate their performance
at the end of any period. One of the ways to achieve this goal is to use accrual accounting system. So the aim
of this study is to evaluate the feasibility of the establishment of accrual accounting system with Shah Model
in Semnan Province municipalities. In the Shah Model feasibility of the establishment of accrual accounting.
investigated based on three dimensions, ability (performance assessment, human resource, technical), authority
(legal, procedural, organizational) and acceptance (political, managerial, motivational). Data from this study were
collected through questionnaires in 1394. Analyzing the findings of this study showed that at the certainty level
of 95% there were the required ability, authority and acceptance to establish accrual accounting system in the
municipalities of Semnan Province.
ER  -