期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2015
卷号：4
期号：7
出版社：Sohar University, Oman and American University of Kuwait
摘要：In recent years, the frequency of attempts to implement accrual ac counting in the public sector, some countries do have reporting systems in our country in recent years , efforts to use the accrual accounting system occurred throughout the University of Medical Sciences countries according to their bylaws and financial tr ansactions that use this system have been approved . The main purpose of accounting and financial reporting systems in universities to provide information that could act as effective managers in corporate decision - making executives . The present study invest igates the impact of the implementation of accrual accounting to meet the medical directors of the North West University ( Ardabil, East Azerbaijan , West Azerbaijan , Zanjan , Hamedan, Kurdistan, Ilam , Kermanshah ) is discussed. The sample consisted of 180 man agers in 1392 is mentioned universities and research information using a questionnaire containing 27 items with a Cronbach's Alpha 943 / . Were collected for this purpose , initially characterized by descriptive statistics on the demographic questionnaire an d the responses obtained are presented in the next step inferential statistical tests such as t - Student ( hypothesis - the test statistic for ), and the Variance analysis Friedman (for ranking hypotheses ) was used . The results of testing research hypotheses s uggest that the managers of Medical Sciences, University of the North West directors influence the implementation of accrual accounting in the decision variable . The results showed that the implementation of accrual accounting in management decision making speed of decision - making is most effective and timely receipt of minimum impact indicators shall be accepted.
关键词：accrual accounting; ; Decisions of managers ; ; Medical University
