Effect of Change in Accounting University of Medical Sciences based on a cash basis to accrual basis of a complete treatment of the province is
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 7, Issue 12
Abstract
According to Article 16 of the Law on civil services management and article 49 of the Law of the Fourth Five-Year Development of the Islamic Republic of Iran, and article 219 of the Law of the Fifth Five-Year Development of the Islamic Republic of Iran , all executive agencies , particularly the universities and institutions of higher education and research required to provide the necessary preparation operational by the end of the fifth five year budget plans are developed , so that the method of preparation of the fifth year's budget bill , drafted and submitted to parliament.In order to fulfill this purpose and operational budgeting and determining the cost of medical activities in universities and other institutions of the Ministry of Health, the full accrual method of accounting , modified cash method of accounting was replaced by the year 2009 . The study, entitled ((evaluating the effects of changes in accounting systems and health services, Hamadan University of Medical Sciences of the modified cash basis to the full accrual basis)) was conducted in 1390., And this research is applied research. Community study sample consisted of all deputies, directors of finance is Vrvsay findings and test the hypothesis that the terms of the deputies and managers of universities and heads of finance: Management decisions based on accounting data based on commitment to a cash-based accounting is done the better. Accountability of managers based on accounting data based on commitment to a cash-based accounting is done the better. Evaluation of the performance of the accrual basis of accounting over the cash basis of accounting is done the better.
Authors and Affiliations
Seyed Ali Malihi| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran. email: Malihi57@gmail.com, Mojtaba Torkshavand| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran., Alireza karymi| Department of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran., Jafar Zarin| Department of Accounting, Payam Noor University, Tehran,I.R.of Iran, Mailbox 4697-19395
Keywords
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