How to cite this paper
Maghariee, A., Neghabi, Z & Abdi, R. (2015). Application of accrual accounting in Iran municipalities.Management Science Letters , 5(3), 257-260.
Refrences
Azmi, A. H., & Mohamed, N. (2014). Readiness of Malaysian public sector employees in moving towards accrual accounting for improve accountability: The case of ministry of education (MOE). Procedia-Social and Behavioral Sciences, 164, 106-111.
Badertscher, B. A., Collins, D. W., & Lys, T. Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(1), 330-352.
Becker, S. D., Jagalla, T., & Sk?rb?k, P. (2013). The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities. Critical Perspectives on Accounting, 25(4-5), 324-338.
Bowen, R. M., Burgstahler, D., & Daley, L. A. (1987). The incremental information content of accrual versus cash flows. Accounting Review, 62(4), 723-747.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Christiaens, J., & Rommel, J. (2008). Accrual accounting reforms: only for businesslike (parts of) governments. Financial Accountability & Management, 24(1), 59-75.
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271-283.
G?rseth-Nesbakk, L. (2011). Accrual accounting representations in the public sector—A case of autopoiesis. Critical Perspectives on Accounting, 22(3), 247-258.
Guthrie, J. (1998). Application of accrual accounting in the Australian public sector–rhetoric or reality. Financial Accountability & Management, 14(1), 1-19.
He, H., El-Masry, E., & Wu, Y. (2008). Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods. Advances in Accounting, 24(2), 237-242
Hepworth, N. (2003). Preconditions for successful implementation of accrual accounting in central government. Public Money & Management, 23(1), 37-44.
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36-45.
Kwon, Y.K. (1989). Accrual versus cash-basis accounting methods: An agency-theoretic comparison. Journal of Accounting and Public Policy, 8(4), 267-281.
Salleh, K., Ab Aziz, R., & Bakar, Y. N. A. (2014). Accrual accounting in government: Is fund accounting still relevant?. Procedia-Social and Behavioral Sciences, 164, 172-179.
Badertscher, B. A., Collins, D. W., & Lys, T. Z. (2012). Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows. Journal of Accounting and Economics, 53(1), 330-352.
Becker, S. D., Jagalla, T., & Sk?rb?k, P. (2013). The translation of accrual accounting and budgeting and the reconfiguration of public sector accountants’ identities. Critical Perspectives on Accounting, 25(4-5), 324-338.
Bowen, R. M., Burgstahler, D., & Daley, L. A. (1987). The incremental information content of accrual versus cash flows. Accounting Review, 62(4), 723-747.
Cronbach, L. J. (1951). Coefficient alpha and the internal structure of tests. Psychometrika, 16(3), 297-334.
Christiaens, J., & Rommel, J. (2008). Accrual accounting reforms: only for businesslike (parts of) governments. Financial Accountability & Management, 24(1), 59-75.
Falkman, P., & Tagesson, T. (2008). Accrual accounting does not necessarily mean accrual accounting: Factors that counteract compliance with accounting standards in Swedish municipal accounting. Scandinavian Journal of Management, 24(3), 271-283.
G?rseth-Nesbakk, L. (2011). Accrual accounting representations in the public sector—A case of autopoiesis. Critical Perspectives on Accounting, 22(3), 247-258.
Guthrie, J. (1998). Application of accrual accounting in the Australian public sector–rhetoric or reality. Financial Accountability & Management, 14(1), 1-19.
He, H., El-Masry, E., & Wu, Y. (2008). Accounting conservatism of cross-listing firms in the pre- and post-Sarbanes Oxley periods. Advances in Accounting, 24(2), 237-242
Hepworth, N. (2003). Preconditions for successful implementation of accrual accounting in central government. Public Money & Management, 23(1), 37-44.
Hyndman, N., & Connolly, C. (2011). Accruals accounting in the public sector: A road not always taken. Management Accounting Research, 22(1), 36-45.
Kwon, Y.K. (1989). Accrual versus cash-basis accounting methods: An agency-theoretic comparison. Journal of Accounting and Public Policy, 8(4), 267-281.
Salleh, K., Ab Aziz, R., & Bakar, Y. N. A. (2014). Accrual accounting in government: Is fund accounting still relevant?. Procedia-Social and Behavioral Sciences, 164, 172-179.