بررسی نگرش مدیران نسبت به کیفیت گزارش‌های مالی ارائه شده (مورد مطالعه: دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان فارس)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه شیراز و حسابدار رسمی

2 کارشناس ارشد حسابداری از دانشگاه شیراز

چکیده

مقدمه: هدف اصلی نظام حسابداری و گزارش‌گری مالی بخش عمومی، فراهم آوردن اطلاعات با کیفیتی است که بتواند مدیران را در ایفای اثربخش مسئولیت پاسخ‌گویی و تصمیم‌گیری‌های سیاسی، اقتصادی و اجتماعی یاری دهد. از این‌رو، پژوهش حاضر به بررسی نگرش مدیران نسبت به کیفیت گزارش‌های مالی ارائه شده، پرداخته است.
روش پژوهش: مطالعه حاضر از نوع پژوهش‌های پیمایشی کاربردی است. نمونه مورد بررسی شامل 128 نفر از مدیران مالی و غیرمالی در 105 واحد زیرمجموعه دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان فارس، در سال 1390 است. اطلاعات پژوهش با استفاده از پرسش‌نامه‌ای حاوی 29 گزاره، گردآوری شد. از آزمون‌های آماری «t یک نمونه‌ای» و «Qp (میانه)» برای بررسی فرضیه‌‌های پژوهش استفاده شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که، به‌نظرمدیران دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان فارس اطلاعات ارائه شده در گزارش‌های مالی تنها دارای ویژگی‌های کیفی قابل فهم بودن و به موقع بودن است و این گزارش‌ها، ویژگی‌های کیفی مربوط‌بودن، صداقت در ارائه، قابل‌مقایسه‌بودن، قابل‌رسیدگی‌بودن، قابلیت پیش‌بینی‌‌کنندگی و قابلیت تأییدکنندگی را ندارد.
نتیجه‌گیری: بر اساس یافته‌های پژوهش، پیشنهاد می‌شود به‌منظور ارتقاء سطح کیفی اطلاعات در گزارش‌های مالی، از استاندارد‌های گزارش‌گری مربوط استفاده و آموزش کارکنان امور مالی در دستور کار دانشگاه علوم پزشکی و خدمات بهداشتی درمانی استان فارس قرار گیرد.

کلیدواژه‌ها


عنوان مقاله [English]

The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences)

نویسندگان [English]

  • Gh. Mahdavi 1
  • M. H. Maher 2
1 Associate Professor of Accounting, Shiraz University and Certified Public Accountant
2 M. A. in Accounting, Shiraz University
چکیده [English]

Introduction: The main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical and social decisions. Hence, this research investigates managers’ attitudes toward the quality of financial reports.
Methods: The current paper belongs to applied-survey research. 128 financial and nonfinancial managers in 105 subset branches of Fars Province University of Medical Sciences took part in the study as the participants in 2011. The research data were collected by means of a questionnaire containing 29 propositions.  One-sample T-test and Qp-test were used for testing the research hypotheses.
Results: The results of the study indicate that from the perspectives of managers, the presented information in financial reports in Fars Province University of Medical Sciences has only comprehensibility and timeliness qualitative characteristics, but it lacks the other quality characteristics such as relevance, honesty, comparability, traceability, predictability and validity.
Conclusion: Given the findings of this paper, it is suggested that appropriate reporting standards be used and financial personnel of Fars Province University of Medical Sciences be trained in order to enhance the quality of financial information.

کلیدواژه‌ها [English]

  • Public Accountability
  • Managers’ Attitude
  • Qualitative Characteristics
  • Fars Province University of Medical Sciences
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