خلاصه ماشینی:
Public sector resource accounting information systems, used in the general government sector in lran, are inadequate to ensure the fulfilment of government plans aimed at a strong economy and higher living standards.
Ayatollah Sayyed Ali Khamenei, the Supreme Leader of the Islamic Republic of Iran, in his messages to cclebrate the Iranian new years on March 21, 1995 and March 20, 1996, urged all Iranians, and especially government officials and employees, to strive for more efficient and effective use of the nation's scarce resources [1 ].
The objectives in writing this paper are, firstly, to describe the present information system of accounting in the general government sector of Iran and to establish its weaknesses if the government is to implement policies aimed at a more efficient, equitable and progressive public sector.
In comparison to public sector management in advancedWestern nations, accounting, budgeting, financial reporting and auditing practices in Iran have changed little this century [2,3,4,5,6,7].
On page 89 of his book he said: I recommend that a board consisting of nominated persons of the Court of Accounts, experts and representatives of the Ministry of Economic Affairs and Finance be established to study and research public sector accounting in lran.
Irrespective of the form of government, a sound accounting information system is essential for cffective financial management and accountability in thc public sector.
Absent amongst reports available to management in the Iranian general government scctor is the ability to evaluate the performance o1” their department, To enable this, other reformist governments over the past decade have found the need to implement a system of accrual accounting in the public sector.