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

Document Type : Original Article

Authors

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.

Abstract

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.

Keywords

References

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Journal of Health Accounting
Volume 6, Issue 1 - Serial Number 17
September 2017
Pages 111-130

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