INVESTIGATION ON THE PROBLEMS OF APPLYING ACCRUAL ACCOUNTING BASIS INSTEAD OF CASH BASIS WITH RESPECT TO THE APPLICATION OF THE OPERATIONAL BUDGET IN PUBLIC DEPARTMENTS

Abstract

To investigate the problems implementing accrual accounting basis instead of cash basis with
respect to the use of budgeting in the public sector (municipalities of the province of Ardabil).
The population of the study consisted of employees of the municipality in Ardabil province
which was a total of 200 people. In this study, considering that the target population is limit and
its volume is specified, so to determine the sample size in this part, of the Cochran sampling
formula and random selection is made. In this study, to analyze the data was used descriptive and
inferential statistics using SPSS software. So that, for demographic data analysis was used
descriptive statistics including frequency, relative frequency, draw charts and graphs. Then, to
test hypotheses were used chi-square test and correlation coefficients. Findings show that there is
a significant and meaningful relationship between accrual accounting basis and managers’
decision making capability and responding.