مسووليت پاسخگويي و تحولات حسابداري دولتي موضوع بيانيه 34 GASB( )

Governmental Accounting Development and Accountability Based on GASB Statement No. 34

In the past two decades, a number of well developed countries have made important contributions to the development of accounting and financial reporting system. Most of new accounting systems are designed based on accountability concept. The governments of these countries are going to use accounting and financial reporting system as a tool for governance. Countries like USA, England, Australia, New Zealand and Canada undertake much needed reform of their governmental accounting, and have developed their systems based on the result of the researches, done in these countries. One of the most important developments in the governmental accounting in the last years of the 20`}ʹ century is issuing and implication of GASB statement No.34 that has resulted in a new model of accounting and financial reporting for state and local governments of the USA. The purpose of this paper is to analyse the key elements of GASB statement No.34 that has been sought to strengthen governmental accountability including financial accountability as well as operational accountability.