THE ROLE OF ACCRUAL ACCOUNTING IN THE GUILTY OF FINANCIAL MANAGEMENT DECISIONS IN WEST AZARBAIJAN UNIVERSITY OF MEDICAL SCIENCES

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

OSLOB A.; PAKMARAM A.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Healthcare Management Research Year:2015 | Volume:6 | Issue:2 (SERIAL 16) Page(s): 73-79

Download Full-Text

Persian Verion

View:

2,217

Download:

Cites:

Information Journal Paper

Title

THE ROLE OF ACCRUAL ACCOUNTING IN THE GUILTY OF FINANCIAL MANAGEMENT DECISIONS IN WEST AZARBAIJAN UNIVERSITY OF MEDICAL SCIENCES

Author(s)

OSLOB A. | PAKMARAM A. | Issue Writer Certificate

Keywords

ACCRUAL ACCOUNTINGQ2

QUALITY OF DECISIONQ2

DECISION & FINANCIAL MANAGERSQ2

HEALTHCAREQ2

Abstract

Introduction: In our country, some government agencies have moved towards the accrual basis of accounting. Thus, it appears that the public accounting basis can affect the financial information and decision-making and if it is selected as the basis for forecasting and budgeting, and its adoption as the basis for prediction and budgeting, will lead to major changes in the allocation of resources.Methods: This study sought to examine the role of ACCRUAL ACCOUNTING in the QUALITY OF DECISION-making among Iranian Chief Financial Officers. To explain the role of ACCRUAL ACCOUNTING in the QUALITY OF DECISION-making, the Bnar's (1390) theoretical framework is used. In this study, 186 participants (42 senior manager and 144 middle managers) have been studied.Findings: The results show that comparing the chi-square distribution associated with on responsiveness capacity 65.571, preparation of operating budgets 37.760, cost and actual cost 36.097 and optimal management decisions of managers 18.080 All of which are significant (p≤0.01).Conclusions: In general, the quality of ACCRUAL ACCOUNTING and Components such as responsiveness capacity, preparation of operating budgets, cost and actual cost and optimal management decisions of managers is an effective financial management decision making.

Cites

No record.

References

No record.

Cite

APA: Copy

OSLOB, A., & PAKMARAM, A.. (2015). THE ROLE OF ACCRUAL ACCOUNTING IN THE GUILTY OF FINANCIAL MANAGEMENT DECISIONS IN WEST AZARBAIJAN UNIVERSITY OF MEDICAL SCIENCES. JOURNAL OF HEALTHCARE MANAGEMENT (JOURNAL OF HEALTH SYSTEM), 6(2 (SERIAL 16)), 73-79. SID. https://sid.ir/paper/232525/en

Vancouver: Copy

OSLOB A., PAKMARAM A.. THE ROLE OF ACCRUAL ACCOUNTING IN THE GUILTY OF FINANCIAL MANAGEMENT DECISIONS IN WEST AZARBAIJAN UNIVERSITY OF MEDICAL SCIENCES. JOURNAL OF HEALTHCARE MANAGEMENT (JOURNAL OF HEALTH SYSTEM)[Internet]. 2015;6(2 (SERIAL 16)):73-79. Available from: https://sid.ir/paper/232525/en

IEEE: Copy

A. OSLOB, and A. PAKMARAM, “THE ROLE OF ACCRUAL ACCOUNTING IN THE GUILTY OF FINANCIAL MANAGEMENT DECISIONS IN WEST AZARBAIJAN UNIVERSITY OF MEDICAL SCIENCES,” JOURNAL OF HEALTHCARE MANAGEMENT (JOURNAL OF HEALTH SYSTEM), vol. 6, no. 2 (SERIAL 16), pp. 73–79, 2015, [Online]. Available: https://sid.ir/paper/232525/en

Related Journal Papers