The Effect of Implementation of Accrual Accounting on Life Quality Factors of Managers and Financial Experts of Medical Sciences Universities

Document Type : Original Article

Authors

1 Professor of Accounting, Shiraz University

2 M. A. in Accounting, Shiraz University

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.

Keywords

References

Akdere, M. (2006). “Improving Quality of Work Life Implications for Human Resources”. Business Review, Vol. 6, No. 1, pp. 173-177.
Boonrod, W. (2009). “Quality of Working Life: Perception of Professional Nurses at Phramongkutklao Hospital”. Journal of Medical Association Thai, Vol. 92, No. 1, pp. 7-15.
Chan, K. W. and T. A. Wyatt (2007). “Quality of Work Life: A Study of Employees in Shanghai, China”. Asia Pacific Business Review, Vol. 13, No. 4, pp. 501-517.
Dargahi, H.; Changizi, V.; and E. Jazayeri Gharabagh (2011). “Radiology Employees Quality of Work Life”. Online- http:journals.tums.ac.ir,
Available online 21 July 2011.
Dargahi, H.; Gharib, M.; and M. Goodarzi (2008). “The Study of Quality of Life Work among the Nurses of Medical Sciences of Tehran University”. Journal of Nursing and Midwifery of Medical Sciences University, Issue. 3, No. 2, pp. 13-21. [In Persian]
Delgoshaee, B.; Riyahi, L.; and M. Mottaghi (2011). “The Analysis of Quality of Work Life in Training and Non-training Hospitals Related to Medical Sciences University of Kashan and Its Relationship with Wisdom Management from the Perspective of Senior and Middle Managers”. Hospital Quarterly, Nos. 1 and 2, pp. 67-73. [In Persian]
Gholami, A. (2010). “The Influential Factors in Quality of Work Life in Organization”. Bi-monthly Journal of Police Human Development, No. 24, pp. 79-100. [In Persian]
Goudarzvand Chegini, M. and G. Mirdouzandeh. (2013). “The Relationship between Quality of Work Life and Job Satisfaction among the Public Hospitals of Rasht”. The Journal of Medical Sciences Researches of Zahedan, Issue. 4, No. 2, pp. 108-111. [In Persian]
Hatami, H.; Mirjaafari, S. A.; and V. Mojahedi Jahromi (2012). “The Relationship between Quality of Work Life, Organizational Commitment and Efficiency of Employees of Medical Sciences University of Jahrom”. Quarterly of New Perspective in Educational Management, Vol. 2, No. 3, pp. 25-39. [In Persian]
Heidariraafat, A.; Enayatifar, A.; and A. Hedayati (2011). “The Relationship between Quality of Work Life and Job Satisfaction among the Nurses of Medical Sciences University of Tehran”. Quarterly of Dena, Nos. 3 and 4, pp. 27-33. [In Persian]
Kaplan, R. S. and D. P. Norton (2001). “Transforming the Balanced Scorecard from Performance Measurement to Strategic Management”. Accounting Horizons, Vol. 15, No. 1, pp. 87-104.
Lewis, D. (2007). “Extrinsic and Intrinsic Determinants of Quality of Work Life” International Journal of Health Care Quality Assurance, Vol. 14, No. 3, pp. 9-15.
Luthans, F. (1998). Organizational Behavior. 8th Edition, New York: McGraw-Hill.
Mahapatra, U. Ch. (2011). “Human Resource Management (HRM) and Quality of Work Life”. Social Science International, Vol. 27, No. 2, pp. 327-338.
Maher, M. (2012). “An Investigation into the Viewpoints of Managers of Medical Sciences University of Fars Province towards the Quality of Financial Reports”. M. A. Thesis, Shiraz University. [In Persian]
Maleki, M.; Jaafari, H.; Safari, H.; and R. Khodayari Zarnagh (2012). “The Relationship between Spiritual Leadership and Quality of Work Life among the Employees of Medical and Training Center of Hasheminejad, Tehran”. The Journal of Health Information Management, Issue. 8, No. 8, pp. 1017-1024. [In Persian]
Martel, J. P. and G. Dupuis (2006). “Quality of Work Life: Theoretical and Methodological Problems, and Presentation of New Model and Measuring Instrument”. Social Indicators Research, Vol. 77, No. 2, pp. 333-368.
Mirsepasi, N. (2005). Strategic Management of Human Resources and Work Relation. Tehran: Monir
Publication. [In Persian]
Mohebali, D. (1997). “The Better Work Life: A Factor in Increasing Productivity”. Quarterly Journal of Management Studies, Vol. 13, No. 2, pp. 54-65.
Moorhed, G. and R. Griffen (1998). Organizational Behavior. 5th Edition, Hongton: Mifflin Company.
Nadler, D. A. and E. E. Lawer (1982). “Quality of Work Life: Perspectives and Directions Reading in Personnel and Human Resource Management”. University of Southern California, Center for Effective Organizations, Vol. 11, No. 2, pp. 20-30.
Namazi, M. (2004). “The Evolution of Balanced Assessment”. The Journal of Human and Social Sciences, No. 8, pp. 161-196. [In Persian]
Nirali, P. and R. Pandit (2010). “Study of Quality of Work Life of Nurses and its Impact on their Job Satisfaction in Selected Private and Government Hospitals of Gujarat”. International Journal of Business Research, Vol. 10, No. 4, pp. 1-4.
Normala, D. (2010). “Investigating the Relationship Between Quality of Work Life and Organization Life and Organizational Commitment among Employees in Malaysian Firms”. International Journal of Business and Management, Vol. 5, No. 10, pp. 75-83.
Saedi, S.; Khalatbari, J.; and N. Mouri Najafabadi (2011). “The Relationship between Quality of Work Life and Organizational Health and Job Satisfaction”. Quarterly of New Psychological Organizational and Industrial Findings, Vol. 4, pp. 55-64. [In Persian]
Salamzadeh, Y.; Mansouri, H.; and D. Farid (2009). “The Analysis of the Relationship between Quality of Work Life and Productivity of Human Resources in Health Care Centers; The Case Study of Shahid Sadoughi Hospital, Yazd”. Quarterly of Nursing and Midwifery Faculty of Oroumiyeh, Issue. 6, No. 2, pp. 60-70. [In Persian]
Saraji, N. and H. Dargahi (2006). “Study of Quality of Work Life”. Iranian Journal of Public Health, Vol. 35, No. 4, pp. 8-14.
Tabibi, J.; Nasiripour, A.; Gohari, M.; and F. Alizadeh (2009). “The Relationship between Quality of Work Life and Management Efficiency in Social Security Hospitals of Tehran Province”. Quarterly of Health Management, Issue. 11, No. 34, pp. 21-26. [In Persian]

Files

Share

How to cite

Statistics