زلقی, دکتر حسن. (1393). ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور. حسابداری سلامت, 3(3), 59-78.
دکتر حسن زلقی. "ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور". حسابداری سلامت, 3, 3, 1393, 59-78.
زلقی, دکتر حسن. (1393). 'ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور', حسابداری سلامت, 3(3), pp. 59-78.
زلقی, دکتر حسن. ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور. حسابداری سلامت, 1393; 3(3): 59-78.
ارزیابی تأثیر نظام نوین مالی وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی دانشگاه‌های علوم پزشکی منطقه غرب کشور
مقدمه: از آن جا که حسابداری تعهدی از طریق گزارشگری مالی، انجام مسئولیت پاسخ‌گویی را تسهیل کرده و کمک می‌کند تا عملکرد مالی و اقتصادی دولت به نحو مطلوب گزارش شود در این پژوهش به بررسی تأثیر فاز اول نظام نوین مالی (حسابداری تعهدی) وزارت بهداشت، درمان و آموزش پزشکی بر پاسخ‌گویی مالی و عملیاتی در دانشگاه‌های علوم پزشکی پنج استان غربی کشور (کرمانشاه، لرستان، همدان، ایلام وکردستان) پرداخته شده است. روش پژوهش: پژوهش حاضر از نظر هدف پژوهشی کاربردی، از نظر روش مطالعه علّی، از نظر ماهیت توصیفی و از نظر نوع پیمایشی است. جامعه آماری پژوهش را کارکنان بخش مالی دانشگاه‌های علوم پزشکی منطقه غرب کشور تشکیل می‌دهد. حجم نمونه شامل 112 نفر از مدیران و معاونان مالی (9%)، رؤسای حسابداری واحدهای تابعه (74%) و کارشناسان حسابداری تعهدی (17%) است. از پرسش‌نامه‌ای شامل 30 پرسش برای پاسخ‌گویی مالی و پاسخ‌گویی عملیاتی از نوع مقیاس پنج رتبه‌ای طیف لیکرت استفاده شده است. برای تجزیه و تحلیل داده‌ها از تحلیل عاملی و الگوی تحلیل رگرسیون چندگانه به روش توأم و نرم‌افزار SPSS نسخه 19 استفاده شده است. یافته‌ها: مطابق با یافته‌های پژوهش حاضر می‌توان بیان کرد که تغییر مبنای حسابداری در دانشگاه‌های علوم پزشکی از نقدی تعدیل شده به تعهدی تأثیر زیادی بر ارتقاء پاسخ‌گویی مالی و عملیاتی داشته است. نتیجه‌گیری: نظام گزارشگری مالی مبتنی بر حسابداری تعهدی شرایط ارتقاء پاسخ‌گویی مالی و عملیاتی را میسر ساخته و امکان پاسخ‌گویی این بخش عمومی را برای مردم فراهم کرده است.
Evaluating the Effect of New Financial System of the Ministry of Health and Medical Education on the Financial and Operational Accountability of the Universities of Medical Sciences in the West District of Iran
نویسندگان [English]
H. Zalaghi
Assistant Professor, Department of Accountiong, Bu-Ali-Sina University
چکیده [English]
Introduction: Since accrual accounting has facilitated the fulfillment of accountability, and it helps in reporting the financial and economic performance of the government in the best way, in this research, the effect of the first phase of the new financial system (accrual accounting) of the Ministry of Health and Medical Education on the financial and operational accountability in five universities of Medical Sciences in the west district of Iran (Kermanshah, Lorestan, Hamedan, Ilam, and Kordestan) has been examined. Method: This research is applied, the method is causal, and it is a descriptive survey. The statistical population of the research consist of the employees of the financial department of universities of Medical Sciences of the west district of Iran. The sample population include 112 people out of the financial managers and deputies (9%), the heads of accounting affiliated units (74%), and the accrual accounting experts (17%). A questionnaire with 30 questions for financial and operational accountability of the type 5-level Likert Spectrum Scale has been used. This questionnaire consists of 30 questions, for financial and operational accountability. In order to analyze the data, the methods of Factor Analysis, and Multiple Simultaneous Regression Model, and SPSS Software Version 19 have been used. Results: According to the findings of the research, we can state that a change in accounting basis of the universities of Medical Sciences from adjusted cash basis to accrual one has had a great effect on promoting the financial and operational accountability. Conclusion: Financial reporting system based on accrual accounting has made the conditions possible for promoting the financial and operational accountability, and also it has provided the feasibility of accountability of this public sector for the public.
1 Babajani, J. (2006). “The Necessity of Using Accrual Accounting in the Public Sector and Its Evaluation for Using in the Public Sector in Iran”, Journal of Peyk-e-Noor, Vol. 5, No. 4, pp. 4-26. [In Persian]
2 Dechow, P. M. and D. J. Skinner (2000). “Earning Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators”, Accounting Horizons, Vol. 14, No. 2, pp. 235-250.
3 Kordestani, Gh.; Bakhtiari, M.; and M. Rahimpour (2009). “Investigating the Advantages of Applying Accrual Accounting in the Public Sector”, Journal of AuditScience, Vol. 10, No. 2, pp. 95-108. [In Persian]
4 Arshad, R.; Omar, S. N.; and F. Awang (2013). “Moving from Rule-based to Principle-based in Public Sector: Preparers-Perspective”, International Journal of Scocial, Human Science and Engineering, Vol. 7, No. 2, pp. 86-89.
5 Kordestani, Gh. and M. Nasiri (2009). “Financial Reporting Efficiency and Promoting the Level of Accountability in the Public Sector”, Hesabdar, Vol. 25, Nos. 208 and 209, pp. 58-65. [In Persian]
6 Bulo, Gh. and A. Esmaielzadeh Maghari (2004). “The Role of Accountability, Transparency and Integrity in the Fight Against Corruption”, Hesabdar, No. 159, pp. 21-23.
7 Aghvami, D.; Babajani, J.; Agha-lu, Y.; Mahdavi, Gh.; and M. Safar (2000). “The Round Table of Governmental Accounting”, Hesabras, No. 7, pp. 12-21. [In Persian]
8 Jamshidi Navid, B. and Z. Noori (2013). “Investigating the Effects of the Islamic Cultural Values Based on Hofstede Dimensions on Financial Reporting Transparency and Accountability Level (A Case Study: The Ministry of Health and Medical Education)”, Journal of Health Accounting, Vol. 2, No. 6, pp. 1-18. [In Persian].
9 Barton, A. (2007). “Accrual Accounting and Budgeting Systems Issues in Australian Governments”, Australian Accounting Review, Vol. 17, No. 41, pp. 38-50.
10 Babajani, J.; Bozorg Asl, M.; Banaie, M.; Safaie-nasab, A.; Mahdavi, Gh.; and M. Saffar (2011). “The Round Table on the Challenges of Formulating the Standards of Governmental Accounting”, Hesabras, No. 55, pp. 30-45. [In Persian]
11 Rafie, A. (2008). “The Application of Full Accrual Basis in Governmental Accounting”, Hesabras, No. 40, pp. 86-91. [In Persian]
12 Abolhallaj, M. (2010). The Foundations of Change in the Government Financial System, (First Step) A Change in Accounting Method from Cash to Accrual, 1st Edition, Tehran: Sarnevesht Sazan Publications. [In Persian]
13 The Center of Budget and Monitoring Performance in the Ministry of Health and Medical Education (2014). The Original and Final File of the Financial Statements, Original and Integrative. Tehran: The Website of the Center of Budget and Monitoring Performance in the Ministry of Health and Medical Education. Available at: http://mana germali.mo hme.gov.ir/. [In Persian][Online][11 December 2014]
14 McPhee, I. (2006). “How Accrual Accounting Enhances Governance and Accountability”, CPA Australian Public Sector Finance and Management Conference, 17 August,Available at: http://www.anao.gov.au. [Online][11 December 2014]
15 Saleh, Z. (2007). “Malaysian Governmental Accounting: National Context and User Orientation”, International Review of BusinessResearch, Vol. 3, No. 2, pp. 376-384.
16 Tudor, T. (2008). “Cash Versus Accrual Accounting in Public Sector”, Australian Journal of Public Administration, Vol. 55, No. 1, pp. 78-81.
17 South Asian Federation of Accountants (2006). “A Study on Accrual-Based Accounting for Government and PSEs in SAARC Countries”, Available at: http://esafa.icai.org. [Online][11 December 2014]
18 Hyndman, N. and C. Connolly (2011). “Accruals Accounting in the Public Sector: A Road Not Always Taken”, Management Accounting Research, Vol. 22, No. 1, pp.36-45.
19 Gard, A. and A. Karimi (2011). “Investigating the Effects of Change in the Method of Cash Accounting to Accrual Accounting on Financial and Operational Performance of Shahid Beheshti University of Medical Sciences”, Journal of AuditScience, Vol. 11, No. 4, pp. 6-21. [In Persian]
20 Vakili-fard, H. and F. Nazari (2011). “The Effective Factors of Implementing Accrual Accounting System in the Affiliated Institutes of the Ministry of Health and Medical Education”, Journal of Health Accounting, Vol. 1, No. 1, pp. 111-125. [In Persian].
21 Rahmani, A. and M. Rezaie (2011). “Accrual Accounting, the Background of Function Auditing in the Public Sector”, Journal of Political and Economic Ettelaat, Vol. 283, No. 7, pp. 262-271. [In Persian]
22 Maleki, M.; Haji Nabi, K.; Rahati, M.; and M. Beheshti (2013). “Investigating the Amount of Difference between Accrual and Cash Accounting and Its Effect on the Resources and Expenditure in Kashan University of Medical Sciences”, Journal of Health Accounting, Vol. 2, No. 3, pp. 40-53. [In Persian]
23 Mahdavi, Gh. and M. Maher (2013). “Investigating the Managers’ Attitude toward the Quality of the Presented Financial Reports (A Case Study: Fars Province University of Medical Sciences)”, Journal of Health Accounting, Vol. 2, No. 3, pp. 78-96. [In Persian]
24 Hajiha, Z. and A. Ostad Mirzaie (2013). “Investigating and Comparing the Attitudes of the Auditors of the Supreme Audit Court of Iran and the Auditors of the Ministry of Economic Affairs and Finance about the Effect of Accrual Accounting on the Promotion of Qualitative Characteritics of Financial Performance Report of the Government in Iran”, Journal of Health Accounting, Vol. 2, No. 4, pp. 19-39. [In Persian]
ابتدای صفحه