حسابداری سلامت (Dec 2012)
The Effect of Implementation of Accrual Accounting on Life Quality Factors of Managers and Financial Experts of Medical Sciences Universities
Abstract
Introduction: The current study aims at investigating the effect of implementation of accrual accounting on life quality factors of managers and financial experts of medical sciences universities. Methods: The current study is a survey research whose data were gathered through a researcher-made questionnaire which was administered to 66 financial experts and managers linked to the implementation of accrual accounting in universities of medical sciences. For analyzing the research hypotheses, the SPSS software (version 18) was used to analyze One-sample Kolmogorov Smirnov goodness-of-fit test, t-test, pair t-test, and analysis of variance. Results: The results of the study were indicator of the fact that from the participants’ viewpoints, the implementation of accrual accounting does not have any significant effect on life quality factors of managers and financial experts of medical sciences universities. Though, it does affect other factors. For instance, safe job environment had the greatest effect while the social unity and integration had the smallest effect. Besides, the results of the study indicated that individual differences of participants did not have any significant effect on their viewpoints with regard to research hypotheses. Conclusion: The accrual accounting has an influential role in the Ministry of health and medical education.
