بررسی تأثیر اجرای حسابداری تعهدی بر پاسخ‌گویی مدیران دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی شمال غرب ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 معاون توسعه مدیریت و منابع و عضو هیأت علمی دانشگاه علوم پزشکی اردبیل

2 دانشجوی کارشناسی ارشد حسابداری دانشگاه آزاد اسلامی واحد گرمی

3 استادیار علوم اقتصادی دانشگاه محقق اردبیلی

4 عضو هیأت علمی دانشگاه آزاد اسلامی واحد خلخال

چکیده

مقدمه: در سال‌های اخیر تلاش‌های زیادی برای بکارگیری حسابداری تعهدی در نظام گزارشگری بخش عمومی برخی از کشورها از جمله ایران انجام شده است. از آن‌جا که مهم‌ترین هدف نظام حسابداری و گزارشگری مالی در دانشگاه‌‌های علوم پزشکی و خدمات بهداشتی درمانی فراهم‌کردن اطلاعاتی است که مدیران را در ایفای اثربخش مسئولیت پاسخ‌گویی یاری کند، پژوهش حاضر به بررسی تأثیر اجرای حسابداری تعهدی بر پاسخ‌گویی مدیران دانشگاه‌‌های علوم پزشکی و خدمات بهداشتی درمانی شمال غرب کشور پرداخته است.
روش پژوهش: پژوهش حاضر از نوع پیمایشی و میدانی است. جامعه آماری پژوهش شامل کلیه مدیران دانشگاه‌‌های علوم پزشکی و خدمات بهداشتی درمانی شمال غرب کشور در سال 1393 به تعداد ۳۴۱ نفر است. با استفاده از جدول نمونه‌گیری کرجسی و مورگان، حجم نمونه 181 نفر بدست آمد و واحدهای نمونه به روش نمونه‌گیری طبقه‌ای انتخاب شد. ابزار گردآوری داده‌‌ها، پرسش‌نامه پژوهش‌گر‌ ساخته است. برای تجزیه و تحلیل داده‌‌ها با استفاده از  نرم‌افزار SPSS نسخه 20 از روش‌‌ آمار توصیفی و آزمون‌های تی‌تست تک نمونه‌ای و تی‌تست برای گروه‌های مستقل و نیز آزمون آنوا استفاده شده است.
یافته‌‌ها: اجرای حسابداری تعهدی در دانشگاه‌های علوم پزشکی و خدمات بهداشتی درمانی بر هفت بُعد پاسخ‌گویی مدیران شامل عمومی، مدیریتی،‌ مالی، حرفه‌ای، قانونی، اجتماعی و عملیاتی تأثیر مثبت و معناداری دارد.
نتیجه‌گیری: از نظر مدیران دانشگاه‌‌های علوم پزشکی و خدمات بهداشتی درمانی اجرای حسابداری تعهدی بر پاسخ‌گویی تأثیر مثبت و معناداری داشته است؛ لذا، اجرای مبنای حسابداری تعهدی باعث افزایش سطح پاسخ‌گویی می‌شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of the Implementation of Accrual Accounting on the Accountability of Managers of the Universities of Medical Sciences in the North-west of Iran

نویسندگان [English]

  • A. Naghizadeh Baghi 1
  • S. Soleimani 2
  • M. Hassanzadeh 3
  • N. Khoda Bakhshi Hafshjani 4
1 Developing Management and Resources Deputy, The Faculty Member of Ardabil University of Medical Sciences
2 M. A. Student in Accounting, Islamic Azad University of Germi
3 Assistant Professor, Department of Management, Mohaghegh Ardabil University
4 The Faculty Member of the Islamic Azad University of Khalkhal
چکیده [English]

Introduction: In recent years, many attempts have been conducted to use accrual accounting in the reporting system of the public sector of some countries such as Iran. Since the main purpose of accounting and financial reporting system in the Universities of Medical Sciences is to provide the information which will assist managers effectively in implementing accountability, the present study examines the effect of implementing accrual accounting on the accountability of managers of the Universities of Medical Sciences in the North-west of Iran.
Method: The present research is a field survey. The population of this research consist of all managers of the North-west Universities of Medical Sciences of Iran in 2014 among 341 subjects. By using the table of determining sample size by Morgan and Krejcie, 181 subjects were achieved as the sample size, and the units of samples were selected through cluster sampling method. Data collection tools include a researcher-made questionnaire. In order to analyze the data, the descriptive statistics, one-sample t-test, t-test for independent groups, and ANOVA have been used by SPSS Software Version 20.
Results: The implementation of accrual accounting in the Universities of Medical Sciences has a significant and positive effect on seven dimensions of the accountability of managers including public, financial, professional, legal, social, and operational dimensions.
Conclusion: From the viewpoints of managers in the Universities of Medical Sciences, the implementation of accrual accounting has a significant and positive effect on accountability; therefore, the implementation of accrual accounting leads to increase the level of accountability.

کلیدواژه‌ها [English]

  • Accountability of the Managers
  • Accrual Accounting
  • The Universities of Medical Sciences
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