The aim of this study is to investigate the effect of implementing accrual accounting in the public sector with a moderating role on the availability of financial resources (case study: Tehran province municipalities). The present study is classified as applied research. The research methods of the present study are quantitative. The research method is a survey (field) and data were collected through 210 standard questionnaires. The questionnaire data were distributed in 22 Tehran municipalities in 1403. The statistical population of the study is all personnel with organizational positions including: president and executive director, financial director and accounting expert. Descriptive statistics, confirmatory factor analysis of the data and structural equation testing of the hypotheses were analyzed using SPSS 26 and smart pls4 software. The results indicate that the first hypothesis is confirmed and shows that there is a significant relationship between the instrumental-conceptual use of information and the acceptance of the implementation of accrual accounting in the municipalities of Tehran province. The second and third hypotheses are rejected, meaning that there is no significant relationship between input-based competencies and management support with the acceptance of the implementation of accrual accounting in the municipalities of Tehran province. The fifth hypothesis is also rejected, meaning that the availability of financial resources does not moderate the relationship between input-based competencies and the acceptance of the implementation of accrual accounting. The fourth and sixth hypotheses are also confirmed and show that the availability of financial resources moderates the relationship between the instrumental-conceptual use of information and the acceptance of the implementation of accrual accounting, as well as management support and the acceptance of the implementation of accrual accounting.