期刊名称：International Journal of Information Science and Management (IJISM)
印刷版ISSN：2008-8302
电子版ISSN：2008-8310
出版年度：2012
卷号：1
期号：2
页码：32-45
语种：English
出版社：REGIONAL INFORMATION CENTER FOR SCIENCE AND TECHNOLOGY
其他摘要：This paper examines the dimensions of accountability that the executive must fulfil in the Islamic Republic of Iran and the role of accounting in meeting accountability obligations as they are at present. Accountability continues to be interpreted, almost exclusively, in terms of the fiduciary stewardship of resources appropriated by parliament. Public sector resource accounting information systems, used in the general government sector in Iran, are inadequate to ensure the fulfilment of government plans aimed at a strong economy and higher living standards. To meet broader, managerial conceptions of accountability, the move to accrual accounting in the general government sector of Iran is recommended.
