Factors Influencing the Implementation of Accrual Accounting Systems in the Institutions Affiliated to the Ministry of Health and Medical Education

Document Type : Original Article

Authors

1 Associate Professor of Accounting, Islamic Azad University, Tehran Science and Research

2 Master of Accounting, Islamic Azad University, Tehran Science and Research

Abstract

Introduction: Due attention to directors’ timely accountability, their ability to fulfill their responsibilities adequately, and critical evaluation of their work makes the accrual accounting systems very effective in recording the financial events of the public sectors. Hence, examining the advantages and disadvantages of this accounting basis, and the factors influencing its implementation seem necessary.
Methods: The data needed for testing the research hypotheses were collected through the questionnaire designed in this study. The questionnaire was completed by a group of financial managers, heads of accounting, and accountants working in the medical universities, health services, and affiliated units. Stratified random sampling based on Cochran formula was used to select the participants. T-test and analysis of variance (ANOVA) were used to analyze the data.
Results: The results of the study indicate that several factors, such as managerial elements specialist human resources, rules and regulations, the theoretical framework, and a culture of accountability (among directors) and seeking-accountability (among clients) are effective in the use of accrual accounting in the public sector.
Conclusion: The findings of the study points to the conclusion that among the factors affecting the implementation of accrual accounting system, those related to management have the greatest impact whereas the ones related to theoretical framework have the minimal impact.

Keywords

References

باباجانی، جعفر (1383). «ارزیابی ظرفیت مسئولیت پاسخ‌گویی نظام حسابداری وگزارش‌گری دولت جمهوری اسلامی ایران». مجله مطالعات حسابداری، شماره 6، ص‌ص. 26-54.
باباجانی، جعفر (1385). حسابداری و کنترل‌های مالی دولتی. چاپ دوم، تهران: انتشارات دانشگاه علامه طباطبایی.
صابر، مهدی (1390). «بررسی ظرفیت قوانین و مقررات جهت پیاده‌سازی نظام حسابداری تعهدی در بخش دولتی ایران». اولین همایش ملی رویکردهای نوین در حسابداری دولتی، مازندران، آمل: 14 و 15 اردیبهشت.
صبوری، مصطفی (1386). «شفافیت بودجه‌ای و نقش حسابداری دولتی». فصلنامه حسابرس، شماره 37، ص‌ص. 50-55.
طالب‌نیا، قدرت‌اله؛ البرزی، محمود؛ و بتول زراعی (1390). «ارائه الگوی اقتضایی برای فرایند انتقال از مبنای نقدی به مبنای تعهدی در حسابداری دولتی ایران». مجله دانش حسابداری، سال دوم، شماره 5، ص‌ص. 51-73.
کرباسی‌یزدی، حسین و علی طریقی (1388). «ارزیابی مزایای سامانه‌های حسابداری تعهدی در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی تهران». فصلنامه دانش حسابرسی، سال نهم، شماره 30، ص‌ص. 16-27.
گرد، عزیز و عباس کریمی (1390). «بررسی اثرات تغییر روش حسابداری نقدی به حسابداری تعهدی بر عملکرد مالی و عملیاتی دانشگاه علوم پزشکی شهید بهشتی». فصلنامه دانش حسابرسی، سال یازدهم، شماره 4، ص‌ص. 6-21.
مهدوی، غلامحسین (1379). «نظام پاسخ‌گویی و حسابداری دولتی در ایران». فصلنامه حسابرس، شماره 7، ص‌ص. 38-43.
Barrett, P. (1993). “Managing in an Accrual Accounting Environment”. Paper Presented to RIPA. Conference (Canberra, 26 February).
Chan, L. J. (2003). “Government Accounting: An Assessment of Theory, Purposes and Standards”. Public Money & Management, Vol. 20, Issue. 1, pp. 19-26.
Christianes, J. and B. Reyniers (2009). “Impact of IPSAS on Reforming Governmental Financial Information Systems: A Comparative Study”. Working Paper, Ghent University, Belgium.
Clark, D. (1996). “Open Government in Britain: Discourse and Practice”. Public Money & Management, Vol. 16, Issue. 1, pp. 23-30.
Hillman, N. and C. Collony (2011). “Accruals Accounting in the Public Sector: A Road Not Always Taken”. Management Accounting Research, Vol. 22, Issue. 1, pp. 36-45.
McPhee, I. (2006). “Financial Management in the Public Sector: How Accrual Accounting Enhances Governance and Accountability”. CPA Australia Public Sector Finance and Management Conference, 17 August.
Nesbakk, L. G. (2011). “Accrual
Accounting Representations in the Public Sector: A Case of Autopoiesis”. Critical Perspectives on Accounting, Vol. 22, Issue. 3, pp. 247-258.
Robinson, M. (2002). “Accrual Accounting and the Public Sector”. Working Paper, School of Economics and Finance Queensland University of Technology.
Seguin, K. L. (2008). “Accrual Accounting Implementation in the Canadian Federal Government”. A Thesis Submitted to the Faculty of Graduate Studies and Research in Partial Fulfillment of the Requirements for the Degree of Master of Business Administration, Sprott School of Business, Carleton University, Ottawa, Ontario.
Thomas, H. B. (2007). “Does Full Accrual Accounting Enhance Accountability?” The Innovation Journal: The Public Sector Innovation Journal, Vol. 12, Issue. 3, Article. 4, pp. 1-18.
Tudor, T. (2008). “Cash Versus Accrual Accounting in Public Sector”. Available at: www.ssrn.com
Tudor, T. and A. Mutiu (2005). “Cash Versus Accrual Accounting in Public Sector”. Studia Oeconomica, No. 1, pp. 36-51.

Files

Share

How to cite

Statistics