بررسي تأثير قوانين، نيروي انساني و استانداردهاي حسابداري بر اجراي صحيح مبناي تعهدي در گزارشگري مالي بخش عمومي ايران

Investigating the effect of laws, human resources and accounting standards on proper implementation of accrual basis in Iran’s public sector financial reporting

با تشكيل كميته تدوين استانداردهاي حسابداري بخش عمومي ايران، اين حرفه چند سالي است كه بيشتر مورد توجه قرار گرفته و بر اساس استانداردها و رهنمودهاي منتشره توسط كميته مذكور و الزامات وزارت اقتصاد، از سال 94 تا كنون مبناي تعهدي حسابداري در دستگاه هاي اجرايي به كار گرفته مي شود. ﻫﺪف پژوهش حاضر بررسي ظرفيت هاي ﮔﺰارشﮔﺮي ﺣﺴﺎﺑﺪاري بخش عمومي ﺑﺮ ﻣﺒﻨـﺎي روش ﺗﻌﻬﺪي در اﻳﺮان ﻣﻲ ﺑﺎﺷﺪ. طي بررسي هاي بعمل آمده ﻣﻬﻢﺗﺮﻳﻦ موارد ﻋﺒﺎرﺗﻨﺪ از: 1- ﻇﺮﻓﻴﺖ ﻗﻮاﻧﻴﻦ و ﻣﻘﺮرات ﻣـﺎﻟﻲ و ﻣﺤﺎﺳﺒﺎﺗﻲ، 2- ﻇﺮﻓﻴـﺖ ﻧﻴـﺮوي اﻧﺴـﺎﻧﻲ ﻻزم و 3- ﻇﺮﻓﻴـﺖ اﺳـﺘﺎﻧﺪاردﻫﺎ و روشﻫـﺎي ﺣﺴﺎﺑﺪاري دوﻟﺘﻲ. ﺟﻬﺖ ﺟﻤﻊ آوري اﻃﻼﻋﺎت از ﭘﺮﺳﺸﻨﺎﻣﻪاي در ﻗﺎﻟﺐ 24 ﺳـﻮال اﺻـﻠﻲ ﺑـﺮاي ﻫﺮ ﻳﻚ از ﻓﺮﺿﻴﻪﻫﺎي اول و ﺳﻮم و ﻫﻤﭽﻨﻴﻦ ﺑﺮاي ﻓﺮﺿـﻴﻪ دوم از ﭘﺮﺳﺸـﻨﺎﻣﻪاي ﺑـﺎ 20 ﺳـﻮال، در ﻳﻚ ﻧﻤﻮﻧﻪ 111 ﻧﻔﺮي ﺷﺎﻏﻠﻴﻦ در ﺣﺮﻓﻪ اﺳـﺘﻔﺎده ﮔﺮدﻳـﺪ. ﺑـﻪ ﻣﻨﻈـﻮر ﺑﺮرﺳـﻲ ﻓﺮﺿـﻴﺎت پژوهش از آزﻣﻮن t ﺗﻚﻧﻤﻮﻧﻪاي و آزﻣﻮن ﻋﻼﻣﺖ و نرم افزار SPSS اﺳﺘﻔﺎده ﺷﺪ. همچنين ﺑﻪ ﻣﻨﻈﻮر اوﻟﻮﻳﺖﺑﻨﺪي ﻣﺘﻐﻴﺮﻫﺎ ﻧﻴﺰ از آزﻣـﻮن ﺗﺤﻠﻴﻞ وارﻳﺎﻧﺲ ﻓﺮﻳﺪﻣﻦ ﺑﻬﺮه ﮔﺮﻓﺘﻪ ﺷﺪ. ﻧﺘﺎﻳﺞ ﺑﺪﺳﺖ آﻣﺪه ﻧﺸﺎن ﻣﻲدﻫﺪ ﻛﻪ ﻗﻮاﻧﻴﻦ و ﻣﻘﺮرات ﻣﺎﻟﻲ و ﻣﺤﺎﺳﺒﺎﺗﻲ در ﺑﺨﺶ ﻋﻤﻮﻣﻲ اﻳﺮان، ﻇﺮﻓﻴﺖ ﮔﺰارشﮔﺮي ﺑﺮ ﻣﺒﻨﺎي ﺗﻌﻬﺪي را دارد. اﺳـﺘﺎﻧﺪاردﻫﺎ و روشﻫـﺎي ﺣﺴـﺎﺑﺪاري دوﻟﺘﻲ در ﺑﺨﺶ ﻋﻤﻮﻣﻲ اﻳﺮان، به طور نسبي ﻇﺮﻓﻴﺖ ﮔﺰارشﮔﺮي ﺑﺮ ﻣﺒﻨﺎي ﺗﻌﻬﺪي را دارد و نهايتاً ﻧﻴﺮوي اﻧﺴﺎﻧﻲ در ﺑﺨﺶ ﻋﻤﻮﻣﻲ اﻳـﺮان نيز به طور نسبي، ﻇﺮﻓﻴﺖ ﮔﺰارشﮔـﺮي ﺑـﺮ ﻣﺒﻨـﺎي ﺗﻌﻬـﺪي را دارد و ﻧﻴـﺎز ﺑـﻪ ﺑﺮﮔـﺰاري دورهﻫـﺎي آﻣﻮزﺷﻲ بيشتر ﺑﺮاي ﻧﻴﺮوي اﻧﺴﺎﻧﻲ ﺟﻬﺖ اﺳﺘﻘﺮار صحيح سيستم ﺣﺴﺎﺑﺪاري ﺗﻌﻬﺪي در ﺑﺨﺶ ﻋﻤﻮﻣﻲ ﻣﻲﺑﺎﺷﺪ.

With the formation of the Committee of Iran’s Public Sector Accounting Standards Development, this profession has been given more attention to for several years, and based on the standards and guidelines published by the committee mentioned and the requirements of the Ministry of Economy, the accounting accrual basis has been used in governmental organizations since 2015. The present study attempts to address the potentials for reporting in governmental accounting on accrual basis in Iran. The most important points include (1): potentials of financial and accounting regulations, (2) required human resources, and (3) the capacity of governmental accounting standards and methods. In order to gather dada for the first and the third hypotheses questionnaires containing 24 questions, and for the second hypothesis another one containing 20 questions were distributed among 111 individuals working in this field. In order to investigate the hypotheses, a single sample t-test and a sign test beside SPSS were applied. In addition, Friedman ANOVA test was used to prioritize variables. Findings suggest that financial and accounting regulations in public sector in Iran provide potentials for accrual accounting. Standards and governmental accounting methods in public sector in Iran have relatively capacity of being reported as accrual -based. In addition, human resources in public sector in Iran have relatively capacity for accrual-based reporting that makes it necessary to hold more training courses for the human resource in order to stablish the system of accrual accounting correctly in public sector.