ارزیابی تأثیر بکارگیری اطلاعات حاصل از اجرای نظام حسابداری بخش عمومی بر ‌‌‌تصمیم‌گیری و پاسخ‌گویی مدیران (مطالعه موردی: دانشگاه‌های ع‍لوم پزشکی استان تهران)

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه آزاد اسلامی واحد شهر قدس.

2 دانشجوی کارشناسی ارشد حسابداری واحد الکترونیکی دانشگاه آزاد اسلامی.

چکیده

چکیده
 
مقدمه: با توجه به اجرای نظام حسابداری مبتنی بر استانداردهای حسابداری بخش عمومی، آگاهی از دیدگاه مدیران در مورد سودمندی اطلاعات حاصل برای مدیریت تحولات ایجاد شده ضروری است. به همین منظور، هدف این پژوهش ارزیابی تأثیر بکارگیری اطلاعات حاصل از نظام حسابداری بخش عمومی بر تصمیم‌گیری و پاسخ‌گویی مدیران بخش عمومی است.
روش پژوهش: این پژوهش از نظر هدف کاربردی و از نظر روش پژوهش توصیفی-پیمایشی است. جامعه آماری پژوهش شامل مدیران دانشگاه‌های ع‍لوم پزشکی استان تهران در سال 1395 و ابزار جمع‌آوری داده‌های پژوهش پرسش‌نامه و از روش تحلیل عاملی تأییدی، همبستگی اسپیرمن و آزمون t استفاده شده است.
یافته‌ها: یافته‌های پژوهش نشان داد که اجرای نظام حسابداری بخش عمومی بر پاسخ‌گویی و ‌‌‌تصمیم‌گیری مدیران مؤثر است.
نتیجه‌گیری:با توجه به تأثیر اطلاعات حاصل از اجرای نظام مبتنی بر استانداردهای حسابداری بخش عمومی بر پاسخ‌گویی و ‌‌‌تصمیم‌گیری مدیران، پیشنهاد می‌شود تکمیل و تسریع فرایند اجرای استانداردهای حسابداری مزبور مورد توجه مسئولین و سیاست‌گذاران مالی بخش عمومی قرار گیرد.

کلیدواژه‌ها

عنوان مقاله [English]

Assess the impact of the use of information of public sector accounting system in decision-making and accountability by managers (Case Study of Tehran University of Medical Sciences)

نویسندگان [English]

  • batool zarei 1
  • BATOOL ZAREI 2
1 Associate Professor, Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
2 1. Associate Professor, Accounting, Shahr-e-Qods Branch, Islamic Azad University, Tehran, Iran
چکیده [English]

Due to begin the process of implementing public sector accounting standards, assessing the managers' opinions about the usefulness of data management is essential developments. The purpose of this study was to evaluate the impact of the use of data from the accounting system based on the standards of decision-making and accountability of public sector managers.
Methods: The medical universities of longer accrual accounting have researchers through questionnaires, the impact of the use of data from the accounting system of public sector decision-making and accountability from the perspective of managers, medical universities in Tehran in 1395 surveyed gave. To assess the reliability coefficient Cronbach's alpha coefficient and validity in addition to the opinions of experts from principal component analysis, Varimax rotation was used. To test the hypothesis Spearman correlation coefficient and T-test was used.
Results: The factor analysis showed that design components for each of the questions related to each component considered what measures have been investigated. The hypotheses were tested with data collected from questionnaires. Our findings indicate a significant and positive impact on the public sector accounting system implementation, accountability and decision-making of managers.
Conclusion: Due to the impact of the information resulting from the implementation of public sector accounting standards on accountability and decision-making managers, recommended to supplement and accelerate the process of implementation of accounting standards to the attention of authorities and public sector financial policy as well.

کلیدواژه‌ها [English]

  • Standard accounting
  • public sector decision-making
  • accountability

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