@article{paperid:1084988, author = {Bagherpour Velashani, Mohammad Ali and Mostafa Jahanbani and Vahid Fazel and Haghighi, Reyhaneh}, title = {Providing a Practical Model for Designing an Accrual Accounting System at State Universities}, journal = {Iranian Journal of Accounting, Auditing and Finance}, year = {2019}, volume = {3}, number = {4}, month = {December}, issn = {2588-6142}, pages = {73--91}, numpages = {18}, keywords = {Accrual Accounting; Cash Basis; Implement Model; Universities}, }