University of Isfahan Financial Accounting Research 2322-3405 7 2 2015 08 23 Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts Assessing the Compatibility of the Content of the Theoretical Framework, Accounting Principles and Financial Reporting in Municipalities with Environmental Characteristics of Municipal Activities from the View of Financial Experts 72 53 17045 FA Jafar Babajani Professor of Accounting, University of Allameh Tabatabaei, Tehran, Iran Naseh Haidaryan Master of Accounting, University of Islamic Azad, sanandaj, Iran Journal Article 2016 06 14 Theoretical framework, has an important role in leading the accountant system and financial reporting, because it include fundamental concepts and the objectives of financial reporting. Prerequisite of implementing an effective financial reporting is development of theoretical framework, accounting principal and a financial reporting based on environmental features and informational needs of users. The Iranian public sector institutes such as government agencies, municipality and institutions of Islamic revolution are influenced under environmental features and specific provisions that must be considered in development of theoretical financial reporting framework for public sector. The aim of this research is to evaluate the consistent theoretical framework, accounting principles and financial reporting of municipality with environmental features of municipality activities, from the financial experts point of views. In this study, financial experts opinion from 11 municipalities are collected by questionnaire.  For analyzing the questionnaire data, the ANOVA method is used. The participants include financial managers, chief accountants, manager and assistants of internal auditing units in municipalities. The results of predication and comparative studies show that, the developed theoretical framework has an acceptable quality level. The financial experts evaluate theoretical framework, accounting principles and municipality financial reporting adaptable with environmental features of municipality activities <strong> </strong>   Theoretical framework, has an important role in leading the accountant system and financial reporting, because it include fundamental concepts and the objectives of financial reporting. Prerequisite of implementing an effective financial reporting is development of theoretical framework, accounting principal and a financial reporting based on environmental features and informational needs of users. The Iranian public sector institutes such as government agencies, municipality and institutions of Islamic revolution are influenced under environmental features and specific provisions that must be considered in development of theoretical financial reporting framework for public sector. The aim of this research is to evaluate the consistent theoretical framework, accounting principles and financial reporting of municipality with environmental features of municipality activities, from the financial experts point of views. In this study, financial experts opinion from 11 municipalities are collected by questionnaire.  For analyzing the questionnaire data, the ANOVA method is used. The participants include financial managers, chief accountants, manager and assistants of internal auditing units in municipalities. The results of predication and comparative studies show that, the developed theoretical framework has an acceptable quality level. The financial experts evaluate theoretical framework, accounting principles and municipality financial reporting adaptable with environmental features of municipality activities <strong> </strong>   https://far.ui.ac.ir/article_17045_c51e59baa8cedf4ffbbf0927e963c258.pdf