تأثیر پیاده‌سازی مبنای حسابداری تعهدی بر مؤلفه‌های کیفیت زندگی‌کاری مدیران و کارشناسان مالی دانشگاه‌های علوم پزشکی کشور

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز

2 کارشناس ارشد حسابداری از دانشگاه شیراز

چکیده

مقدمه: هدف پژوهش حاضر بررسی تأثیر پیاده­سازی مبنای حسابداری تعهدی بر مؤلفه­های کیفیت زندگی‌کاری مدیران و کارشناسان مالی دانشگاه‌های علوم پزشکی کشور، است.
روش پژوهش: مطالعه حاضر، از نوع پژوهش‌های پیمایشی کاربردی است که برای گردآوری اطلاعات لازم، 66 پرسش‌نامه پژوهشگرساخته در بین مدیران و کارشناسان مالی مرتبط با اجرای حسابداری تعهدی در دانشگاه‌های علوم پزشکی کشور توزیع شده است. برای آزمون فرضیه‌های پژوهش از نرم‌افزار SPSS نسخه 18 و آزمون‌های آماری کولموگروف-اسمیرنوف، t یک نمونه­ای، t دو‌نمونه­ای و تحلیل واریانس استفاده شده است.
یافته‌ها: از نظر آزمون‌شوندگان، پیاده­سازی حسابداری تعهدی بر مؤلفه‌های کیفیت زندگی‌کاری آن‌ها (شاخص‌های پرداخت منصفانه و کافی و فضای کلی زندگی) تأثیر ندارد؛ اما، بر سایر مؤلفه­ها تأثیرگذار است. به‌طوری‌ که «محیط کار ایمن» بیش‌ترین و «یکپارچگی و انسجام اجتماعی در سازمان» کم‌ترین تأثیر را داشته‌اند. هم‌چنین، نتایج حاصل از پژوهش حاکی از آن است که ویژگی­های فردی پاسخ­دهندگان بر دیدگاه آن‌ها در ارتباط با فرضیه­های پژوهش تأثیری ندارد.
نتیجه‌گیری: مدیران و کارشناسان مالی دانشگاه‌های علوم پزشکی کشور معتقدند که تغییر از روش حسابداری نقدی به تعهدی، بر مؤلفه­های کیفیت زندگی‌کاری آن‌ها در سازمان (محیط کار ایمن، توسعه قابلیت­های انسانی، تأمین فرصت رشد و امنیت، یکپارچگی و انسجام اجتماعی در سازمان کار، قانون­گرایی در سازمان و وابستگی اجتماعی زندگی‌کاری) مؤثر است.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Implementation of Accrual Accounting on Life Quality Factors of Managers and Financial Experts of Medical Sciences Universities

نویسندگان [English]

  • M. Namazi 1
  • Z. Karimi 2
  • M. Maher 2
1 Professor of Accounting, Shiraz University
2 M. A. in Accounting, Shiraz University
چکیده [English]

Introduction: The current study aims at investigating the effect of implementation of accrual accounting on life quality factors of managers and financial experts of medical sciences universities.
Methods: The current study is a survey research whose data were gathered through a researcher-made questionnaire which was administered to 66 financial experts and managers linked to the implementation of accrual accounting in universities of medical sciences. For analyzing the research hypotheses, the SPSS software (version 18) was used to analyze One-sample Kolmogorov Smirnov goodness-of-fit test, t-test, pair t-test, and analysis of variance. 
Results: The results of the study were indicator of the fact that from the participants’ viewpoints, the implementation of accrual accounting does not have any significant effect on life quality factors of managers and financial experts of medical sciences universities. Though, it does affect other factors. For instance, safe job environment had the greatest effect while the social unity and integration had the smallest effect. Besides, the results of the study indicated that individual differences of participants did not have any significant effect on their viewpoints with regard to research hypotheses.
Conclusion: The accrual accounting has an influential role in the Ministry of health and medical education.

کلیدواژه‌ها [English]

  • Accrual Accounting Method
  • Quality of Work Life
  • Financial Managers and Medical Sciences Universities

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