Analysis on the Role of University Budgeters in Iran, Using Wildavsky's Budgetary Roles
Farzaneh
Jalali Aliabadi
دانشجوی دکترای حسابداری دانشگاه تهران.
author
Bita
Mashayekhi
دانشیار حسابداری دانشگاه تهران.
author
text
article
2017
per
Introduction: It seems to be very vital to survey on university budget in a country like Iran, in which universities and research institute's financial resources are obtained through public budget allocation. The aim of this research is to understand the intellectual perception of budgeteers at Iranian universities and analyze its consequence using Wildavsky's Budgetary Roles. Research Method: In this paper we are going to present a result of a survey form Wildavsky budgetary roles perspective, which has done using Grounded Theory method. Participants are chosen from budget department at universities and research institutes, Ministry of Science, Research and Technology (MSRT) and also Management and Planning Organization (MPO) of Iran. Based on the research result, two groups of "Guardians" and "Spenders" are recognized according to the Wildavsky's budgetary roles. Results: Results display that universities and research institutes, as budget spenders understand budget as a negotiation process that lead to slack in budgeting. On the other hand, intellectual perception at MSRT and MPO is "budgeting as an output oriented process" and "budgeting as an information based process" respectively. The consequence of these budget perceptions among budget guardians is standardizing universities practice. Conclusion: According to the result, intellectual perception of budget guardians and spenders in Iranian universities are not congruent and this lead to contradictory consequence in budgeting system. The result of this research can be stated as an important factor in success at new budgeting methods implementation.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
1
24
https://jha.sums.ac.ir/article_39330_91c4dd272f3baca46a39e5266e3e1f76.pdf
dx.doi.org/10.30476/jha.2017.39330
Assess the impact of the use of information of public sector accounting system in decision-making and accountability by managers (Case Study of Tehran University of Medical Sciences)
batool
zarei
Associate Professor, Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
author
BATOOL
ZAREI
1. Associate Professor, Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
author
text
article
2017
per
Due to begin the process of implementing public sector accounting standards, assessing the managers' opinions about the usefulness of data management is essential developments. The purpose of this study was to evaluate the impact of the use of data from the accounting system based on the standards of decision-making and accountability of public sector managers. Methods: The medical universities of longer accrual accounting have researchers through questionnaires, the impact of the use of data from the accounting system of public sector decision-making and accountability from the perspective of managers, medical universities in Tehran in 1395 surveyed gave. To assess the reliability coefficient Cronbach's alpha coefficient and validity in addition to the opinions of experts from principal component analysis, Varimax rotation was used. To test the hypothesis Spearman correlation coefficient and T-test was used. Results: The factor analysis showed that design components for each of the questions related to each component considered what measures have been investigated. The hypotheses were tested with data collected from questionnaires. Our findings indicate a significant and positive impact on the public sector accounting system implementation, accountability and decision-making of managers. Conclusion: Due to the impact of the information resulting from the implementation of public sector accounting standards on accountability and decision-making managers, recommended to supplement and accelerate the process of implementation of accounting standards to the attention of authorities and public sector financial policy as well.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
25
43
https://jha.sums.ac.ir/article_39331_afc8020be20892db136e1424ed405c03.pdf
dx.doi.org/10.30476/jha.2017.39331
Investigating the Impact of Hospital Information System on the Quality of Financial Reporting (Case Study: Mashhad Bentolhoda Hospital)
mohammadreza
shoorvarzy
دانشیار حسابداری دانشگاه آزاد اسلامی واحد نیشابور.
author
mohammad
hedayat
کارشناسارشد حسابداری از دانشگاه آزاد اسلامی واحد نیشابور.
author
text
article
2017
per
Introduction: Hospitals as one of the paramount social organizations play a prominent role in improving a countryʼs health status (by providing health care services) and keeping critical information about patients’ state of health. Accordingly, providing a comprehensive report to reveal their financial situation appropriately is required, hence some standards and instruments are needed. To this end, Hospital Information System (HIS) was applied. Method: This study is a descriptive-survey research conducted in 2016. The sample included 92 respondents selected out of the chief executive officers, accounting department staff, board members, and trustees of Bentolhoda hospital in Mashhad city. P-value of multiple linear regression analysis was used to assess the proposed hypotheses. Results: According to the results, there is a significant relationship between information subsystems of resources management (warehouse and assets), operation rooms, pharmacy, treatment accounting, radiology and sonography, laboratory and out-patient (clinics) with financial reporting. Conclusion: A suitable, integrated, and standard information system in hospitals would improve the quality of their financial reporting.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
44
67
https://jha.sums.ac.ir/article_39332_68bc5c16fe6b19167a19b5eb129e3657.pdf
dx.doi.org/10.30476/jha.2017.39332
The Effect of Spiritual and Emotional Intelligence of Managers on Corporate Financial Performance
M.
Salehi
Assistant Professor, Department Reportment of Accounting, Ferdowsi University of Mashhad
author
M
Yazdani
Uni
author
M
Mirzaee
Uni
author
text
article
2017
per
Introduction: The aim of the study is to determine the effects of spiritual and emotional intelligences of management of producing companies on them financial performance. Relationship of intelligence skills and financial, technical skills in the field of accounting is not known. Method: This research is inferential and its statistical society is considered to be the top management of the companies listed on the Tehran Stock Exchange in 2014. The research sample includes 215 selected from the sample society. Data related to these two psychometric items were collected through a standard questionnaire of King and Bar-on. Obtained data were analyzed through modelling of structural equations. Results: : Findings of the study show that there is not a meaningful relationship between the two skills of managers and their financial performance with regard to the significant amount obtained for the spiritual intelligence and emotional intelligence variables (more than 5%). Conclusion: Unlike previous studies, in this research, the positive effect of emotional and spiritual intelligence on the job performance of individuals has not been confirmed. The topic to be considered is that multi-dimensional conceptual performance and the results of this study do not deny the importance of intelligence skills, but it is recommended that their training be taught at the level of top executives, more attention should be paid.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
68
87
https://jha.sums.ac.ir/article_39333_c2ef5c3250cbe9b7442b683e15843adc.pdf
dx.doi.org/10.30476/jha.2017.39333
Calculating the Cost of Services of Laboratory in Alami Herandi Clinic of Isfahan Social Security Organization Using Time-Driven Activity-Based Costing and Comparing It with the Approved Tariffs in 2015
Sayyed Amin
Alamshah
Instructor, Department of Accounting, Payame Noor University , Tehran, Iran
author
text
article
2017
per
Introduction: Since hospitals and clinics are confronting the challenge of resource shortages and rising costs, the information of the costs of health services can be efficient in optimal resource allocation and identifying the performance of centers active in using resources, budget reform and tariff rates. Method: This study applies the practical-developmental method and it is descriptive-survey research. The library and field methods were administered to collect and analyze data. The costs of service for 51 types of tests were compared through time-driven activity-based costing and tariffs approved over 2015. Finally, the difference between the mean of cost and the mean of tariff rates was analyzed by paired sample t-test. Results: The expenses of the laboratory is estimated 1,068, 912, 636 Rials, which the maximum amount is dedicated to staffs’ salaries and benefits (66%), the expenses of logistic centers (18%), and the depreciation expenses of the laboratory equipment (7%). The cost of some services provided in this department is more and sometimes less than the approved tariffs. Conclusion: According to the results, there is a difference between the real cost of services and the approved tariffs, thus in order to price the services more accurately, precise methods such as time-driven activity-based costing can be used. Regarding the high expanses of staff and costs allocated by the logistic centers, taking these resources into consideration significantly as well as spending them properly and effectively, reviewing the structure of human powers, assigning certain tasks to staff, identifying and removing the extra expenses of human powers and determining the unused capacity of the laboratory may raise increase efficiency and avoid unnecessary expenses.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
88
110
https://jha.sums.ac.ir/article_39334_fed07ecbe949b059cf3f8797d4677297.pdf
dx.doi.org/10.30476/jha.2017.39334
Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting
M
Moradi
Assistant Professor, Department of Accounting, Imam Reza International University
author
K
Rahimi
M. A. in Accounting, Islmaic Azad Univesity of Mashhad.
author
N
Ghodrati
M. A. Student in Business Administration, Emam Reza International University.
author
text
article
2017
per
Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard. The purpose of this study is investigating the factors influencing the effectiveness of accounting information system as it provides financial reports and information based on accrual accounting from the viewpoint of managers and experts of medical sciences universities of Iran. Method: This study is an applicable one and the research method is descriptive-survey. The sample consisted of 408 managers and experts of 12 Iranian medical sciences universities over the year 2015 selected through stratified random sampling. Structural equations modelling was administered to analyze data and test the research hypothesis. Results: Results indicated that there was a causal relationship between variables and testing the proposed hypothesis. As path coefficients values were positive, improving the quality of information, increasing the use of information in managers’ decision-making, improving internal control system and accounting information system in meeting the mangers’ information needs may enhance the effectiveness of accounting information system based on accrual accounting. Conclusion: Accounting information system based on accrual accounting in medical sciences universities of Iran encompassed the required effectiveness due to providing reports, high quality information and efficient strategies to improve internal control system; it can play a significant role in mangers’ decision-making and experts’ performance.
Journal of Health Accounting
Shiraz University of Medical Sciences
2252-0473
6
v.
1
no.
2017
111
130
https://jha.sums.ac.ir/article_39335_06db1ba55d77cb8ea3f899e68da4e754.pdf
dx.doi.org/10.30476/jha.2017.39335