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European Online Journal of Natural and Social Sciences: Proceedings

Investigating the implementation of statement No. 34 of Governmental Accounting Standards Board (GASB#34) in the municipalities of Kerman province

Mahdi Bahar Moghadam, Gholamabbas Nazari

Abstract


Implementation of statement No. 34 of Governmental Accounting Standards Board was defined in 1997 by Governmental Accounting Standards Board of the U.S. The objective of this study is to investigate accounting system and budgeting of municipalities in accordance with statement No. 34 of Governmental Accounting Standards Board in the municipalities of Kerman province. Statistical population of this study includes 130 people (the number of municipalities of Kerman province is 70) and data analysis was conducted using SPSS and Minitab statistical software in two sections including descriptive and inferential methods. The results of this study show that, applying the principles and governmental accounting standards in the municipalities of Kerman province is possible according to the statement No.34. Spearman test showed that, assumption H0 is rejected at a significant level α=0.05 and consequently, at least 50% of the people agree that, the principles and standards of this statement could be performed in municipalities of Kerman province.


Keywords


Statement No. 34, Municipalities of Kerman province, Governmental accounting system

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