A Contingency Model for the Process of Transition from Cash to Accrual Basis for Governmental Accounting in Iran

Document Type : Research Paper



The purpose of this paper is to provide a theoretical framework to explain and predict accounting reforms in Iran, using the contingency international model explained by Lüder (version 2001). This model is used by many researchers to explain the process of system innovation in several countries. Survey findings indicate that governmental accounting in Iran is on the verge of a fundamental transformation. Increasing demand for more information, the search proposed reforms of the public sector, including legal requirements, concerning operational budget, is the primary driver of such a transformation. Also, the model, when applied to predicting the future trend of the reforms in Iran, confirms the predictive power of Lüder’s innovation.


-   باباجانی، جعفر، (1386)، ضرورت استفاده از حسابداری تعهدی در بخش عمومی و ارزیابی آن جهت استفاده در بخش عمومی ایران، پیک نور، سال پنجم، شماره چهارم، صفحات3 تا 27.
-   توکلی محمدی، محمد، (1384)، ارائه مدل اقتضائی برای عوامل محیطی مؤثر بر توسعه حسابداری در ایران، پایان نامه دکتری، دانشگاه تربیت مدرس.
-    Chan, J.L, Jones, R.H, Lüder, K.G. (1996). Modeling governmental accounting innovations: An assessment and future research directions. Research in Governmental and Nonprofit Accounting, JAI Press Inc, Vol. 9, pp. 1–19.
-    Christensen, M (2002), “Accrual accounting in the public sector: the case of the New South Wales Government”, Accounting History, Vol. 7, No. 2, pp. 93-124.
-    Christianes, J. and Brecht, R. (2009). Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study. Working Paper, Ghent University, Belgium.
-    Diamond, J. (2002), Performance Budgeting: Is Accrual Accounting Required?. IMF, Working Paper: wp/02/240.
-    Diamond J.. (2003). Performance Budgeting: Managing the Reform Process. IMF Working Paper: WP/03/33.
-    Jaruga, A., Nowak, W. A. (1996), Toward a General Model of Public Sector Accounting Innovations, Research in Governmental and Nonprofit Accounting, JAI Press Inc, Vol. 9, pp. 21–31.
-    Jones, R.H., Pendlebury, M. (2000).Public Sector Accounting. 5th edition. Pitman.
-    Jorge S., (2003). Local government accounting in Portugal in comparative-international perspective. The Portuguese Foundation for Science and Technology.
-    Lüder K. (1989). Comparative government accounting study – interim summary report. Speyerer Forschungsberichte. N. 76.
-    Lüder K., (2001). Research in Comparative Governmental Accounting over the Last Decade – Achievements and Problems. presented at the VIIIth CIGAR Conference. Valencia.
-    Lüder K.,( 1994), The “Contingency Model” Reconsidered: Experiences from Italy, Japan and Spain. Perspectives on Performance Measurement and Public Sector Auditing. Berne: Paul Haupt Publishers, pp. 1-15.
-    Oly, R. H., (2007), Accounting innovation: the contingency Factors blocking the adoption of accrual accounting in the Malagasy's municipalities, AFC .
-    Ouda, H.A.G., (2010), A prescriptive model of the transition to accrual accounting in central government, International Journal of Governmental Financial Management. Vol. X, No. 1.
-    Pallot, J., (1995), Contextual variables underlying innovation in national budgeting, accounting and auditing: the case of New Zealand, presented at the Vth CIGAR Conference, Paris, May.
-    Saleh Z., (2007). Malaysian governmental accounting: national context and user orientation, International Review of Business Research Papers, Vol. 3, No. 2, pp. 376 – 384.
-    Upping, P., Oliver, J., (2011). Accounting change model for the public sector: adapting Luder's model for developing countries, International Review of Business Research Papers, Vol. 7, No. 1, pp. 364 – 380 .