ASSESSMENT THE USEFULNESS OF ACCRUAL ACCOUNTING ON REPORTING TRANSPARENCY AND ACCOUNTABILITY OF THE MINISTRY OF SCIENCE UNIVERSITIES

Abstract

The Main purpose of this study is assessment of the usefulness of accrual accounting on reporting transparency and accountability of the Ministry of Science universities. The Research populations was Tehran Kharazmi University. Based on Cochran formula 40 is obtained and from a random sampling method is used. The study data is collected using from five options range Likert questionnaire. To analyze the data, the methods of descriptive statistics (mean, percentage and frequency) and inferential statistics such as: Kolmogrov-Smirnov test for normality of the data set, student T-test, chi-square test two (for question 1) and test T univariate (questions 3 and 2) were used. The results showed that accrual accounting has significant influence on the transparency of financial reporting. The results of the second question showed that accrual accounting has no significant influence on the transparency of financial reporting. The results of the third question of the results showed that accrual accounting has significant influence on determining the cost of services.