International Business Management
ISSN: OnlineISSN: Print 1993-5250
Abstract
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.
How to cite this article:
Asma Ghasemi and Iman Ghollasi. The Feasibility of the Establishment of Accrual Accounting System
Using Shah Model in the Municipalities of Semnan Province.
DOI: https://doi.org/10.36478/ibm.2016.5017.5024
URL: https://www.makhillpublications.co/view-article/1993-5250/ibm.2016.5017.5024