چکیده مقاله
Although accrual accounting offers substantial advantages, local governments often encounter difficulties in utilizing it effectively to inform managerial choices This study posits that such challenges arise because municipalities implement accrual systems primarily as a technical formality, leaving them disconnected from routine administrative decision making processes To determine the catalysts for advanced accrual accounting utilization within German public administrations, this paper evaluates how a municipality's contextual environment, organizational architecture, and resource allocation impact its level of accounting sophistication The empirical findings indicate that the contextual environment in which a local government operates serves as the primary determinant of advanced accrual accounting usage Within the proposed framework, this contextual dimension encompasses fiscal distress, political rivalry and administrative culture, as well as the prevailing regulatory framework Additionally, the availability of adequate resources specifically IT infrastructure capable of providing reliable and readily accessible financial data emerges as another critical determinant Conversely, the organizational framework of the municipality, though frequently criticized as excessively bureaucratic and a barrier to modernization, demonstrates no statistical significance
کلیدواژهها
نویسندگان
Akram Manifar
Master of Public Administration, Urmia Municipality, Urmia, Iran
Akram Manifar
Master of Public Administration, Urmia Municipality, Urmia, Iran
شیوه ارجاع
Manifar, Akram,1405,Drivers of Advanced Accrual Accounting Utilization in Municipalities: The Role of Structure, Context, and Capabilities,The 14th international conference on management, accounting and economics in sustainable development,Mashhad
ارائهشده در
مجموعه مقالات چهاردهمین همایش بین المللی مدیریت، حسابداری و اقتصاد در توسعه پایدار30 خرداد 1405 · مشهد