Comparative Comparison of Traditional Accounting and Budgeting System with GASB.34 (Case Study of Kerman University of Medical Sciences)
Journal Title: International Journal of Advanced Studies in Humanities and Social Science - Year 2018, Vol 7, Issue 0
Abstract
This research was conducted with the aim of comparing the comparative traditional accounting and budgeting system with GASB.34. The research method was descriptive of causal type. The statistical population of this research included all financial assistants, financial experts, accountants and auditors of Kerman University of Medical Sciences in 2017 composed of 220 individuals who were selected by sampling method according to Morgan table. The data gathered from the Babakhani questionnaire (2014) with validity and reliability of 0.70 and 0.83, respectively. Data analysis was performed using spss21 software and descriptive and inferential statistics such as mean, standard deviation and independent t-test were used. The results of the research revealed that; the principles of accounting and financial reporting capabilities, independent accounts number, variety of independent accounts, capital asset registration, long-term debt, measurement criterion, budgeting and control of the budget, financing, classification principle of transfer funds accounts from the years before the current year's earnings and expenditures from the current period costs and annual financial reporting by GASB.34 method and the traditional method had a significant difference, and in all principles of the GASB.34 method were higher and better than the traditional method.
Authors and Affiliations
Aghdas Pour Dadkhodaei
Keywords
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