نشریه حسابداری سلامت
سال ششم شماره 1 (پیاپی 17، بهار و تابستان 1396)

It seems to be very vital to survey on university budget in a country like Iran, in which universities and research institute's financial resources are obtained through public budget allocation. The aim of this research is to understand the intellectual perception of budgeteers at Iranian universities and analyze its consequence using Wildavsky's Budgetary Roles.
Research In this paper we are going to present a result of a survey form Wildavsky budgetary roles perspective, which has done using Grounded Theory method. Participants are chosen from budget department at universities and research institutes, Ministry of Science, Research and Technology (MSRT) and also Management and Planning Organization (MPO) of Iran. Based on the research result, two groups of "Guardians" and "Spenders" are recognized according to the Wildavsky's budgetary roles.
Results display that universities and research institutes, as budget spenders understand budget as a negotiation process that lead to slack in budgeting. On the other hand, intellectual perception at MSRT and MPO is "budgeting as an output oriented process" and "budgeting as an information based process" respectively. The consequence of these budget perceptions among budget guardians is standardizing universities practice.
According to the result, intellectual perception of budget guardians and spenders in Iranian universities are not congruent and this lead to contradictory consequence in budgeting system. The result of this research can be stated as an important factor in success at new budgeting methods implementation.

Due to begin the process of implementing public sector accounting standards, assessing the manager's opinions about the usefulness of data management is essential developments. The purpose of this study was to evaluate the impact of the use of data from the accounting system based on the standards of decision-making and accountability of public sector managers.
The medical universities of longer accrual accounting have researchers through questionnaires, the impact of the use of data from the accounting system of public sector decision-making and accountability from the perspective of managers, medical universities in Tehran in 1395 surveyed gave. To assess the reliability coefficient Cronbach's alpha coefficient and validity in addition to the opinions of experts from principal component analysis, Varimax rotation was used. To test the hypothesis Spearman correlation coefficient and T-test was used.
The factor analysis showed that design components for each of the questions related to each component considered what measures have been investigated. The hypotheses were tested with data collected from questionnaires. Our findings indicate a significant and positive impact on the public sector accounting system implementation, accountability and decision-making of managers.
Due to the impact of the information resulting from the implementation of public sector accounting standards on accountability and decision-making managers, recommended to supplement and accelerate the process of implementation of accounting standards to the attention of authorities and public sector financial policy as well.

herefore, it is required standards and tools in this study, one of the tool called a hospital information system (HIS) has been in the hospital. The main objective of this study was to assess hospital information system and its impact on the quality of financial reporting. The research method is descriptive-survey and the period of year 2016. The sample included 92 respondents from among CEOs and board members and shareholders Bentolhoda Hospital of Mashhad. To test the hypotheses of probability value (T-value) of the model parameters were significant in the case. Statistical analysis Results are as follows hypotheses formulated at the level of five percent error was the subsystems of information between pharmacies, the following information and accounting systems and subsystems information and outpatient (clinic) there is a significant relationship quality financial reporting, while among other hospital information systems and financial reporting quality under significant relationship was observed.

The aim of the study is to determine the effects of spiritual and emotional intelligences of management of producing companies on them financial performance. Relationship of intelligence skills and financial, technical skills in the field of accounting is not known.
This research is inferential and its statistical society is considered to be the top management of the companies listed on the Tehran Stock Exchange in 2014. The research sample includes 215 selected from the sample society. Data related to these two psychometric items were collected through a standard questionnaire of King and Bar-on. Obtained data were analyzed through modelling of structural equations.
: Findings of the study show that there is not a meaningful relationship between the two skills of managers and their financial performance with regard to the significant amount obtained for the spiritual intelligence and emotional intelligence variables (more than 5%).
Unlike previous studies, in this research, the positive effect of emotional and spiritual intelligence on the job performance of individuals has not been confirmed. The topic to be considered is that multi-dimensional conceptual performance and the results of this study do not deny the importance of intelligence skills, but it is recommended that their training be taught at the level of top executives, more attention should be paid.

Today, since hospitals and clinics are facing the challenge of resource shortages and rising costs, the information and cost of health services can be useful in dealing with optimal resource allocation, identifying the level of performance of activity centers on the use of resources, reforming the budget and tariff rates. This study aims to calculate the cost of service at the laboratory department of Alami Herandi Clinic (Isfahan Social Security Organization) and comparing it with the approved tariffs in 2015.
In terms of objective, this study uses the practical-developmental method and in terms of nature, it is based on survey research, and the survey data has been collected using a combination of library and field methods, including note-taking, open interview and observation. The cost of service for 51 types of tests, which are done at the laboratory department of Alami Herandi Clinic (Isfahan Social Security Organization) in 2015, was calculated using time-driven activity based costing. First, the activity centers are defined and divided according to operation and support. After calculating the costs of support centers and allocating them to operation centers and adding the total amount to the direct costs of the laboratory, the total cost of this department is calculated. Then the service cost of each unit is calculated suing time-driven activity based casting (TDABC) and finally, it is compared with the approved tariff rates of 2015.Finally, the difference between the mean of cost and the mean of tariff rates was analyzed by paired sample t-test.

Today, managers are responsible for resource allocating and they are heighly incumbent upon their organizational planning and goal attaining. So they need information particularly financial information which in turn is a product of accounting information system. Therefore it is necessary to investigate thes systems effectiveness.
This research is applicable one and the research method was dwscriptive-survey which study the accounting information system effectiveness in medical sciences universities. The statistical sample Morgan’s tables were used to select aproporate sample. Date analyses are done by choosing SPSS and AMOS software. AMOS and SEM are used for testing the hypothesis probability value.
Result showed that as the quality of information and financial reporting improved the use of information system in decision making increased. Furthermore inhanciinternal control system and accounting information system has strongly effect on accrual accounting information system effectiveness.
According to the result from data analysis, accrual based accounting information system in medical science universitis has desired level of effectiveness with regard to manager’s awareness and attention to the system capability and using the information allocating in decision making and intercontrol procedures.