JOURNAL OF HEALTH ACCOUNTING
Year:2015 | Volume:4 | Issue:2 (12)|Papers Count:6

Introduction: The aim of this research is calculating the cost price of health care services in Isfahan Social Security hospital by using Time-Driven Activity-Based Costing method.Method: This research is applied in terms of purpose, and according to the nature of data, it is a descriptive-analytical study. In this research, the health care department of medical center No. 4 of Social Security hospital in Isfahan in 2014 has been examined. The data of services cost and services volume, respectively, extracted from accounting and statistics units. Moreover, for doing calculation, Excel Software Version 2010 has been used.Results: The results of the research state that the cost of a service unit in the activity centers of general practitioner, midwifery, injection, and community pharmacy can be derived from the factors such as the lack of productivity cost, the difference in direct costs and payable fees. Personnel expenses contain the main part of the cost of a service unit. Moreover, calculating unused capacity and its analyzing is too important, and it has a basic role in managers' decision-making.Conclusion: According to the findings of the research, the health care departments of the hospitals in all over the country, by the application of Time-Driven Activity-Based Costing method, can provide appropriate information for the way of using capacity in each of the departments, and by applying these data, they can decrease the expenses and increase the efficiency.

Introduction: One of the important instruments for municipalities to take their responsibilities accurately is budget which should be monitored in order to avoid deviations. In this regard, this research has investigated the effect of monitoring and controlling budget on the budget deviations and forming the budgetary discipline in all the municipalities of Iran.Method: The method of this research is a library and field study. This is an applied research in terms of purpose, and it is a descriptive survey type, and Likert Scale questionnaire has been used. The population of the research include financial administrators of the municipalities in Iran. In order to test the hypotheses, the Partial Least Squares regression and SPSS Software Version 18 and Smart-PLS Software Version 3 have been employed.Results: The results out of testing the hypotheses of the research show that budget control in the budget turbulence and non-turbulence periods has a significant relationship with the reduction of budget deviations. Hence, budget control leads to decrease the budget deviations. Additionally, the budget in the turbulence and non-turbulence periods has a significant relationship with reducing the budget flexibility.Conclusion: According to the attitudes of the financial managers of municipalities in Iran, budget control in the turbulence and non-turbulence periods causes to reduce in budget deviations and budget flexibility; therefore, it leads to more budgetary discipline. In fact, creating budgetary discipline is a result of reducing budget deviations and increasing budget flexibility which both of them developed by increasing monitoring on budget.

Introduction: This research examines the relationship between environmental disclosure and corporate governance with the relevance to value and performance of the companies listed on the Tehran Stock Exchange. So, it helps the users to make a proper decision for optimal capital appropriation in the capital market, and it results in increasing the transparency of the decision-making environment.Method: The method of this research is correlational. The statistical population of this study contain the companies listed on the Tehran Stock Exchange during 2009-2013, and the sample of the research according to the screening method and after removing the irrelevant observations includes 137 companies. In this research, environmental disclosure and mechanisms of corporate governance have been considered as independent variables, and their relationship with the relevance to value and performance of the company has been examined by using panel data, multiple regression and by SPSS Software Version 19.Results: The results of the research indicate that the quality of environmental disclosure and mechanisms of corporate governance (including the percentage of non-executive managers of the board of directors, the percentage ownership of members of the board of directors, the chief executive officer, and the percentage of ownership of the institutional shareholders) have a direct and significant relationship with the relevance to value of shares of the Stock Exchange companies. Also, the quality of the environmental disclosure has a direct and significant relationship with the performance of shares of the companies.Conclusion: Due to the importance of the environmental disclosure in the field of public health, the results of the research show that even financial criteria are under the influence of environmental disclosure, and a special attention to such disclosure will be able to affect both social and financial requirements simultaneously positively.

Introduction: According to the Agency Theory, an increase in managerial ownership helps to the association of management decision-makings with the shareholders' interests, and limits the opportunistic behaviors of managers. But, the behaviors of managers may also be dependent on the amount of dividends and financial leverage. Therefore, this research aims to investigate the relationship between managerial ownership, financial leverage, and dividend policy of the pharmaceutical companies listed on the Tehran Stock Exchange through simultaneous equations method.Method: The present research is applied with an ex-post facto approach, and it is designed by a quasi-experimental method. In order to reach the purposes of the research, 20 pharmaceutical companies were selected within the duration of 2004-2012 through quasi-experimental method. In this study, in order to test the hypotheses of the research, three-stage least squares of simultaneous equations method, panel data, and Eviews Software Version 7 have been used.Results: Between financial leverage and managerial ownership and as well, between dividend policy and managerial ownership, and also, between dividend policy and financial leverage, a negative mutual relationship exist.Conclusion: The results of the research reveal that there is a mutual negative and significant relationship among managerial ownership, financial leverage, and dividend policy of the companies. Therefore, any increase or decrease in each of them would result in an increase or decrease in the other two variables. In addition, managerial ownership and dividend policy of the companies are considered as the alternative methods for reducing the costs of free cash flows. Furthermore, the results of the current research are consistent with the Agency Theory.

Introduction: The aim of this research is to examine the effect of ethics on professional and organizational commitment of accountants. For this purpose, the effect of some factors such as ethical climate and ethical culture of the organization on the affective organizational commitment and the organizational-professional conflict is investigated. Besides, the effect of Machiavellism on the affective organizational commitment, and the relationship between the affective organizational commitment and the organizational-professional conflict are also examined.Method: This research is applied in terms of purpose, and regarding the method, it is a descriptive survey, and considering the time criteria, it is cross-sectional. The statistical population of this research include the accounting experts of the Universities of Medical Sciences of Iran who have participated in the new financial system plan of the Universities of Medical Sciences. The volume of the used population is 150 individuals. This research has been done in the year 2012, and in order to test the hypotheses, the regression model and Pearson correlation coefficient have been employed by using SPSS Software Version 18.Results: The results of the research state that the effect of some aspects of ethical climate on the affective organizational commitment and the organizational-professional conflict, and also, the effect of ethical culture of the organization on the organizational-professional conflict are significant. Moreover, the results indicate that Machiavellism has a negative and significant effect on the affective organizational commitment. Investigating the relationship between the affective organizational commitment and the organizational-professional conflict also suggest the negative and significant relationship between these two variables.Conclusion: The obtained evidence in this research represent the effect of ethics on the organizational and professional commitment of accountants. As a result, it is important to contemplate some policies for improving the ethical environment of the organization.

Introduction: Along with the developments of countries and regarding the human rights, over the normal responsibility of corporates; i. e. profitability, the responsibility of corporates against the society and the environment has been taken into consideration. Shareholders are not the only beneficiaries of the companies anymore. Now, a lot of companies all over the world are aware of their responsibilities, and they are attempting to play their own role in this respect. Social reporting responsibilities is an instrument for evaluating the corporates social responsibility, and via this, the companies are able to pronounce their own activities to the whole society for the enhancement of the quality of lives for all people of the society and the interested institutions.Literature Review: In this research, it is tried to state the reasons, motivations, and the interests in inclining to the implementation and reporting of the corporate social responsibility by using the existent theories in this field. Moreover, it is attempted to set forth some deficiencies of the traditional reporting in financial accounting, present the resulted advancements in social and environmental reporting, and at last, suggest the appropriate framework for developing methods in social responsibilities reporting.Conclusion: According to the conducted researches in this field, and regarding the investigating of some models, it seems that the necessary obligations and incentives should be compiled and presented for reporting the social responsibilities in performing this type of reporting.