Investigation the relationship between managers' attitudes towards the quality of financial reports presented at Hormozgan University of Medical Sciences in 2018

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Khazani Aboozar; KHARAZMI ERFAN; GHAVAM ABBAS

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

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Journal: Journal of Modern Medical Information Science Year:2020 | Volume:6 | Issue:1 Page(s): 57-65

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Title

Investigation the relationship between managers' attitudes towards the quality of financial reports presented at Hormozgan University of Medical Sciences in 2018

Author(s)

Khazani Aboozar | KHARAZMI ERFAN | GHAVAM ABBAS | Issue Writer Certificate

Keywords

AttitudeQ2

Financial ReportQ1

Financial ManagementQ1

Abstract

Aim: The primary aim of the Financial Reporting system is to provide qualified information. The aim of this study was to investigate the relationship between managers’ Attitudes toward the quality of Financial Reports presented in Hormozgan University of Medical Sciences in 2018. Methods: This was a descriptive-analytical study. The statistical population of this study comprised 50 senior and middle managers of Bandar Abbas University of Medical Sciences who were selected by census in 2018. Data were analyzed using a standard questionnaire containing 29 statementsby SPSS 21 using descriptive statistics, T-test, and ANOVA. Results: The results showed that there is a significant relationship between the average dimensions, the relevance of financial information, the accuracy of presenting information and understandability of information with gender in managers toward the quality of provided Financial Reports. Also, significant relationship exists between the comprehensibility of financial information with marital status, the accuracy and comprehensibility of information with age group, the relevance, accuracy and comprehensibility of financial information, with the managers' level of education, the comprehensibility of information with managers' work experience, the accuracy and relevance of financial information with the type of managers' employment. Conclusion: The results of data analysis showed that the highest mean was related to the "relevance of financial information". As stated, information is relevant to help users anticipate past, present, and future events or be able to confirm or adjust their past expectations. Since most of the problems of today's organizations are economic problems, it is necessary to overcome these problems and solve them, to predict the present situation with the help of past and present information. Therefore, the highest average is assigned to this dimension.

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APA: Copy

Khazani, Aboozar, KHARAZMI, ERFAN, & GHAVAM, ABBAS. (2020). Investigation the relationship between managers' attitudes towards the quality of financial reports presented at Hormozgan University of Medical Sciences in 2018. JOURNAL OF MODERN MEDICAL INFORMATION SCIENCES, 6(1 ), 57-65. SID. https://sid.ir/paper/369001/en

Vancouver: Copy

Khazani Aboozar, KHARAZMI ERFAN, GHAVAM ABBAS. Investigation the relationship between managers' attitudes towards the quality of financial reports presented at Hormozgan University of Medical Sciences in 2018. JOURNAL OF MODERN MEDICAL INFORMATION SCIENCES[Internet]. 2020;6(1 ):57-65. Available from: https://sid.ir/paper/369001/en

IEEE: Copy

Aboozar Khazani, ERFAN KHARAZMI, and ABBAS GHAVAM, “Investigation the relationship between managers' attitudes towards the quality of financial reports presented at Hormozgan University of Medical Sciences in 2018,” JOURNAL OF MODERN MEDICAL INFORMATION SCIENCES, vol. 6, no. 1 , pp. 57–65, 2020, [Online]. Available: https://sid.ir/paper/369001/en

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