This paper presents an accounting perspectives under a country-wide ambitious indirect tax regime, the GST. The GOI has introduced a single tax regime for both goods and services for the entire country (except J&K) with the roll out the GST w.e.f. July 1, 2017. The GST is a comprehensive consumption based tax on supply of goods or of services or both and subsumed the majority of indirect taxes into a single tax basket. In view of the majority of indirect taxes being merged into one tax, impact is expected to be almost every business operation in India. The main goal of the GST regime is ‘one tax one market’, which aims at providing a cohesive tax approach across country. Previously, we would have maintained individual accounts for each. But from an accounting perspective under the GST regime, entities will have to make certain changes to their accounting system and processes including charts of accounts (COA).
The aim of the present study was evaluated performance with Balanced Scorecard (BSC) and Fuzzy Analysis Network Process (FANP). For this purpose, a researcher-made questionnaire was compiled that comprising four balanced scorecard aspects along with their sub criteria’s. The validity of this questionnaire was verified by the experts. Also, the reliability of the current questionnaire was 0.89, which indicates that its reliability is appropriate. The statistical populations of this research are all 91 managers and deputies of scientific and Applied Universities of Qazvin province. Firstly, by experts, a prospect was developed for the universities and was determined suitable strategies for its realization. In the following, each of the criteria’s to be considered for implementation of strategies has been identified. The questionnaire was distributed among the target population. Data analysis showed that Profitability indicators with weight (0.096), customer discovery with weight (0.097), use of technology with weight (0.094) and innovation with weight (0.091) had the greatest impact on the performance of universities. Finally, it was determined that the overall performances of universities are 0.72.8 which indicates their average performance.