بررسی عوامل مؤثر بر اثربخشی نظام اطلاعاتی حسابداری از دیدگاه مدیران و کارشناسان دانشگاه‌های علوم پزشکی کشور با تأکید بر نقش حسابداری تعهدی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه بین‌المللی امام رضا (ع).

2 کارشناس‌ارشد حسابداری از دانشگاه آزاد اسلامی مشهد.

3 دانشجوی کارشناسی‌ارشد مدیریت بازرگانی دانشگاه بین‌المللی امام رضا (ع).

چکیده

مقدمه: تخصیص بهینه منابع محدود سازمانی از مهم‌ترین وظایف مدیریت به شمار می‌رود. مدیران برای انجام این مهم به اطلاعات نیاز دارند و در این میان اطلاعات و گزارش‌های مالی نقش بسزایی دارد. هدف این پژوهش بررسی عوامل مؤثر بر اثربخشی نظام اطلاعاتی حسابداری به عنوان تأمین‌کننده اطلاعات و گزارش‌های مالی با تأکید بر نقش حسابداری تعهدی از دیدگاه مدیران و کارشناسان دانشگاه‌های علوم پزشکی کشور است.
روش پژوهش: این پژوهش از نظر هدف کاربردی و از نظر روش، توصیفی-پیمایشی است. نمونه پژوهش شامل 408 نفر از مدیران و کارشناسان 12 دانشگاه علوم پزشکی کشور در سال 1394 است که به روش طبقه‌ای تصادفی انتخاب شدند. تجزیه و تحلیل داده­ها و برازش الگوی پژوهش با استفاده از معادلات ساختاری انجام شده است.
یافته‌ها: نتایج حاصل از پژوهش بیانگر تأیید روابط علّی بین متغیرها و برازش الگوی پیشنهادی پژوهش است. مثبت‌بودن مقادیر برآوردی ضرایب مسیر نشان می­دهد که با بهبود کیفیت اطلاعات، افزایش کاربرد اطلاعات در تصمیم­گیری‌های مدیران، تقویت نظام کنترل داخلی و ارتقاء کفایت نظام اطلاعاتی حسابداری در برآوردن نیازهای اطلاعاتی مدیران، اثربخشی نظام اطلاعاتی حسابداری بر مبنای تعهدی افزایش می­یابد.
نتیجه‌گیری: نظام اطلاعاتی حسابداری بر مبنای تعهدی در دانشگاه‌های علوم پزشکی کشور با توجه به فراهم‌کردن گزارش‌ها و اطلاعات با کیفیت و کاربردی و هم‌چنین ایجاد سازوکارهای مناسب برای تقویت نظام کنترل‌های داخلی از اثربخشی لازم برخوردار بوده و می‌تواند نقش اساسی در تصمیم‌های مدیران و کارکرد کارشناسان داشته باشد.

کلیدواژه‌ها

عنوان مقاله [English]

Investigating the Factors Influencing the Effectiveness of Accounting Information System from the Viewpoint of Managers and Experts of Iranian Medical Sciences Universities Based on Accrual Accounting

نویسندگان [English]

  • M Moradi 1
  • K Rahimi 2
  • N Ghodrati 3
1 Assistant Professor, Department of Accounting, Imam Reza International University
2 M. A. in Accounting, Islmaic Azad Univesity of Mashhad.
3 M. A. Student in Business Administration, Emam Reza International University.
چکیده [English]

Introduction: Optimal resource allocating is considered as one of the significant responsibilities of managers so that they need some information and financial reports while information plays a crucial role in this regard. The purpose of this study is investigating the factors influencing the effectiveness of accounting information system as it provides financial reports and information based on accrual accounting from the viewpoint of managers and experts of medical sciences universities of Iran.
Method: This study is an applicable one and the research method is descriptive-survey. The sample consisted of 408 managers and experts of 12 Iranian medical sciences universities over the year 2015 selected through stratified random sampling. Structural equations modelling was administered to analyze data and test the research hypothesis.
Results: Results indicated that there was a causal relationship between variables and testing the proposed hypothesis. As path coefficients values were positive, improving the quality of information, increasing the use of information in managers’ decision-making, improving internal control system and accounting information system in meeting the mangers’ information needs may enhance the effectiveness of accounting information system based on accrual accounting. 
Conclusion: Accounting information system based on accrual accounting in medical sciences universities of Iran encompassed the required effectiveness due to providing reports, high quality information and efficient strategies to improve internal control system; it can play a significant role in mangers’ decision-making and experts’ performance.

کلیدواژه‌ها [English]

  • Accounting Information
  • Accounting Information Systems
  • Accrual Accounting
  • Effectiveness
  • Internal Controls

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