بررسی رابطه مبنای حسابداری تعهدی و پاسخگویی و بهره وری فعالیتهای سازمانی در مقایسه با مبنای متداول (نقدی تعدیل شده ) در سازمانهای دولتی

A SURVEY OF THE RELATIONSHIP BETWEEN ACCRUAL ACCOUNTING BASIS AND IMPROVING ACCOUNTABILITY AND ORGANIZATIONAL PRODUCTIVITY COMPARED TO ADJUSTED CASH BASIS IN GOVERNMENTAL ORGANIZATIONS (CASE STUDY OF ORGANIZATIONS AND MAIN OFFICES OF GHARBI AZERBAIJAN PROVINCE) Farooq Rasooli and Saeed Jabbarzadeh Kangarloui Department of accounting, Urmia Branch, Islamic Azad University, Uremia, Iran *Author for Correspondence ABSTRACT Based on sections 105, 106 of conceptual statement No.1 of Governmental accounting standards board (GASB), governmental financial reports are provided with general aim and for external organizational users. As the users of reports and financial information expect the reports are transparent and respond to their information needs, any accounting basis effective on improving accountability is useful for them. Various factors are effective on productivity in state organizations and applied accounting basis is of great importance. Based on the above items, the present study aimed to identify and determine the effect of full accrual accounting and adjusted cash bases on improving accountability and productivity of governmental organization activities. The present study is descriptive-survey. The study population is experts, shareholders and financial managers of governmental organizations of Azerbaijan Gharbi province as 150 people. The results showed that using full accrual basis in mentioned governmental organizations is an effective step to improve responsiveness and increasing productivity of the activities of these organizations. Thus, it is proposed the governmental organizations use full accrual basis instead of adjusted cash basis. Keywords: Full Accrual Basis, Adjusted Cash Basis, Accountability, Productivity, Public sector