بررسی میزان تفاوت حسابداری نقدی با تعهدی و تأثیر آن بر منابع و مصارف در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار مدیریت خدمات بهداشتی درمانی؛ استاد مدعو دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران

2 استادیار مدیریت خدمات بهداشتی درمانی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران.

3 کارشناسی ارشد مدیریت خدمات بهداشتی درمانی دانشگاه آزاد اسلامی واحد علوم و تحقیقات تهران.

4 کارشناسی ارشد مدیریت دولتی؛ دبیر شورای سیاست‌گذاری و دبیرکمیسیون تحول اداری دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان.

5 کارشناسی ارشد مدیریت دولتی؛ مدیر امور مالی دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان.

چکیده

مقدمه: با توجه به اینکه نظام مالی سازمان های دولتی ایران توان ارائه اطلاعات جامع را ندارد و در تمامی دستگاه‌های دولتی به‌ویژه در بخش سلامت با محدودیت و ارزشمندی منابع روبرو است، نیازمند استقرار نظام جامع مالی برای ارائه اطلاعات به مدیران است. لذا، در راستای استقرار نظام حسابداری تعهدی در دانشگاه علوم پزشکی و خدمات بهدشتی درمانی کاشان پژوهش حاضر به بررسی میزان تفاوت حسابداری نقدی با تعهدی و تأثیر آن بر منابع و مصارف پرداخته است.
روش پژوهش: پژوهش حاضر توصیفی تحلیلی است که داده‌های مورد نیاز آن از صورت‌های مالی سال 1390 دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان استخراج شده است. ابزار گردآوری داده‌ها، فرم‌های مربوط به داده‌های حسابداری تعهدی و داده‌های حسابداری نقدی بوده است. برای تحلیل داده‌ها از آمار توصیفی و آزمون پارامتری t دو نمونه‌ای استفاده شده است.
یافته‌ها: بین منابع شناسایی شده در مبنای حسابداری نقدی نسبت به منابع شناسایی شده در مبنای حسابداری تعهدی در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان اختلاف معنادار وجود دارد. هم‌چنین، حسابداری تعهدی از نظر مصارف نیز با حسابداری نقدی در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی کاشان اختلاف معنادار دارد؛ به‌طوری‌که رشد منابع با ثبت به روش تعهدی 124 درصد و رشد مصارف 102 درصد است.
نتیجه‌گیری: با استقرار نظام حسابداری تعهدی، می‌توان افزون بر شناسایی دارایی‌ها و بدهی‌های جاری و غیرجاری و درآمدها و هزینه‌های وصول شده و وصول نشده، به بررسی کفایت مالی برای حفظ سطح ارائه خدمات و ایفای تعهدات در قبال جامعه و هم‌چنین، ارزیابی عملکرد مالی و تخصیص منابع پرداخت.

کلیدواژه‌ها


عنوان مقاله [English]

Examining the Amount of Difference between Accrual and Cash Accounting and Its Impact on Resources and Expenditure in Kashan University of Medical Sciences

نویسندگان [English]

  • M. R. Maleki 1
  • K. Hajinabi 2
  • M. Rahati 3
  • R. Nanakar 4
  • M. Beheshti 5
1 Associate Professor of Health Services Management; Visiting Professor at Islamic Azad University of Science and Research, Tehran Branch
2 Assistant Professor of Health Services Management; Islamic Azad University of Science and Research, Tehran Branch
3 M. A. in Health Services Management; Islamic Azad University of Science and Research, Tehran Branch
4 M. A. in Public Management; Secretary of Policy Council & Administrative Reform Commission of Kashan University of Medical Sciences.
5 M. A. in Public Management; Chief Financial Officer of Kashan University of Medical Sciences
چکیده [English]

Introduction: Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable resources, a comprehensive financial system needs to be established to provide managers with information. Therefore, in line with the establishment of accrual accounting system in Kashan University of Medical Sciences, the current study aims at examining the amount of difference between accrual and cash accounting and its impact on resources and expenditure in Kashan University of Medical Sciences. 
Method: This study is descriptive, and analytical which its requisite data was derived from 2012 financial statements of Kashan University of Medical Sciences. The data collection instruments involved two forms related to cash accounting and accrual accounting. In order to analyze data, descriptive statistics and paired t- tests were used.
Results: There is a significant difference between the identified sources of accrual accounting and those of cash accounting in Kashan University of Medical Sciences. Hence, accrual accounting has a significant difference with cash accounting in terms of expenditure in such a way that the resource development by the use of accrual accounting method is 124 percent and the expenditure growth is 102 percent.
Conclusion: With the establishment of accrual accounting system, rather than identifying current and in-current assets and liabilities as well as current and in-current income and expenses, it is possible to examine the financial adequacy in order to maintain the level of services and future obligations to society, and to evaluate the financial performance and resource allocation.

کلیدواژه‌ها [English]

  • Cash Accounting
  • Accrual Accounting
  • Source
  • Expenditure
1        Abolhalaj, M. (2011). The Foundations of Change in Governmental Financial System (The First Step): Changing the Accounting Method from Cash to Accrual. Tehran: Sarneveshsazan. [In Persian]

2        Reform Committee of the Finance of the Municipalities (2010). Comprehensive System of Municipalities Finance. Tehran: Tehran Municipality. [In Persian]

3        Sadeghi, N. and H. Zare (2010). “The Impact of Supplying Financing System in Improving Hospital Performance”. Payesh Journal, Vol. 8, No. 2, pp. 135-145. [In Persian]

4        Karimi, A. and A. Gord (2012). “Examining the Effects of Changing from Cash Accounting to Accural Accounting on Financial and Operational Performance of Martyr Beheshti University of Medical Sciences”. Journal of Accounting Knowledge, Vol. 11, No. 4, pp. 6-21. [In Persian]

5        Mahdavi, G. (2001). “Governmental Accountability and Public Accounting System in Iran”. Journal of Auditor, Vol. 7, No. 1, pp. 38-43. [In Persian]

6        Talebnia, G. and M. Alborzi (2012). “Offering Contingency Model for Transition Process from Cash Basis to Accrual Basis in Iran Governmental Accounting”. Journal of Accounting Knowledge, Vol. 2, No. 5, pp. 51-73. [In Persian]

7        Babajani, J. (2007). “The Necessity of Using Accrual Accounting in Public Sector,  its Evaluation for Using in Iran Public Sector”. Peyk Noor, Vol. 5, No. 4, pp. 4-26. [In Persian]

8        Eriotis, N. and S. Filippos (2011). “Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation”. International Journal of Economic Sciences and Applied Research, Vol. 4, No. 1, pp. 153-183.

9        Iranshahi, A. and G. Kordestani (2010).“Investigating the Effective Factors in the Application of Accrual Accounting in Public Sector”. Journal of Accounting Knowledge, Vol. 28, No. 2, pp. 11-28. [In Persian]

10    Bakhtiari, P. (2009). Accounting and Financial Management for Managers. Tehran: Industrial Management Organization. [In Persian]

11    Salman Mohajer, N.; Najafi, B. and A. Javani (2013). “The Evaluation of Financial Performance of Medical Sciences Universities based on Accrual Accounting”. Journal of Health Accounting, Vol. 1, No.1, pp. 45-57. [In Persian]

12    Babajani, J. (2005). “The New Financial Reporting in the Public Sector”. Collections of Conference on Financial Reporting, 8 to 9 December, pp. 157-193. [In Persian]

13    Babjani, J. (1996). Government Accounting and Auditing. Tehran: Payame-E-Noor Press. [In Persian]

14    Seyfollahi, A. and A. Kiamehr (2011). Governmental Accounting and Auditing. Khoramabad: Ordibehesht-E-Janan Press. [In Persian]

15    Vakilifard, H. and F. Nazari (2013). “The Effective Factors on the Implementation of Accrual Accounting System in Institutions linked to the Ministry of Health and Medical Education”. Journal of Health Accounting, Vol. 1, No. 1, pp. 111-124. [In Persian]

16    Kordestani, G.; Bakhtiari, M. and M. Rahimpuor (2011). “Investigating the Benefits of Using Accrual Accounting in Public Sector”. Audit Science, Vol. 10, No. 2, pp. 95-108. [In Persian]

17    Christiaens, J. and J. Rommel (2008). “Accrual Accounting Reforms: Only for Businesslike (Parts of) Governments”. Financial Accountability & Management. Vol. 24, No. 1, pp. 59-75.

18    Rahmani, A. and M. Rezaee (2012). “Accrual Accounting, Prerequisite for Function Auditing in Public Sector”.  Political & Economic Ettelaat, Vol. 262, No. 283, pp. 262-271. [In Persian]

19    Abolhalaj, M. (2001). Budget and Financial Concepts for Non-Financial Managers and Experts in Public Sector. Tehran: Ministry of Health and Medical Education. [In Persian]

20    Aghaee, M. and A. Shakeri (2011). “The Application of Liquidity Ratios, Cash Flows and Accrual Accounting in Predicting Future Operating Cash Flows of the Listed Companies in Tehran Stock Exchange”. Quarterly Financial Accounting, Vol. 2, No. 5, pp. 2-16. [In Persian]

21    Islamic Consultative Assembly (2013). “The Law of Public Accounting in Iran”. Available at: http://www.parliran.ir. [Online] [5 March 2013]

22    Karbasi, H. and A. Tarighi (2010). “Evaluating the Benefits of Accrual Accounting Systems in Tehran University of Medical Sciences”. Audit Science, No. 30, pp. 17-29. [In Persian]

23    Pettersen, J. and K. Nyland (2009). “Accounting System Changes, Hospital Enterprises, Public Sector Accounting”. Journal of Accounting and Organizational Change, Vol. 7, No. 3, pp. 237-258.

24    SAFA. (2006). A Study on Accrual-Based Accounting for Government and PSEs in SAARC Countries. Katmandu-Nepal: South Asian Federation of Accountants (SAFA).

25    Luder, k. (2004). “Research in Comparative Governmental Accounting Over the Last Decade Achievement and Problems”. 7th CIGAR Conference, July 9th, pp. 1-21.

26    Hepworth, N. (2003). “Precondition for Successful Implementation of Accrual Accounting in Central Government”. Public Money and Management Review, Vol. 23, No. 1, pp. 37-43.