Document Type: Original Article


Accounting Group, Kerman Branch, Islamic Azad University, Kerman, Iran


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.


Ajiri, E. (2016). On the conceptual framework based on accountability. Translation by Ja'far Babajani and Amir Pirianas. Account. Stud., 3, 155-172.

Babajani, J. (2003). Accounting and government financial controls. First Printing, Tehran: Allameh Tabataba'i University.

Babajani, J. (2004). Assessment of accountability in the accounting and reporting system of Iran Islamic Republic. Account. Stud., 6, 27-54.

Babajani, J. (2011). Accountability and internal controls in the public sector. Q. J. Account., 146, 22-33.

Barton, A. (2010). Public and private sector accounting: The non-identical twins. Aust. Account. Rev., 9(2), 22-31.

Chan, L.J. (2003). Government accounting: An assessment of theory purposes and standards. Publ. Money Manag., 20(1), 19-26.

Haji Karimian, J. (2012). Scientific theories and definitions of accounting basics and its weaknesses and strengths. Proposals for Accrual Accounting in Iran, Tehran: Iran University of Science and Technology.

Iyoha, F.O., Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Crit. Perspect. Account., 21, 361-373.

Mahdavi, G.H., Funnell, W. (2008). Public sector accountability and accounting information systems in the Islamic Republic of Iran. Iran. J. Inform. Sci. Technol., 8(2), 32-45.

Malekian, A., Azizpour, A.S., Marine, A.S. (2011). Study of the role of government financial statistics in improving transparency, accountability and calculation the cost of capital asset procurement projects. Account. Audit Res., 5, 72-89.

Stewart, J.D. (2017). The role of information in public accountability. Translation by Mojtaba Soleimani Marzakh.