Investigating the impact of using accrual accounting on the optimal decision-making power of managers and the organizational effectiveness

Accrual accounting started to be used in government organizations from 2014. Accrual accounting plays an important role in decision-making and organizational effectiveness. Also, accrual accounting plays an important role in the transparency of the total price of services provided by universities of medical sciences. Therefore, the purpose of this research is to evaluate the ability of accrual accounting on the optimal decision-making power of managers and the organizational effectiveness of the Ministry of Health in determining the total price of medical treatment and education services. The current research is applied in terms of purpose and descriptive-survey in terms of data collection, and its statistical population consists of auditors, financial managers, accountants and university faculty members who work in the public sector. The research sample is 118 people based on Cochran's method and using Morgan's table, and the time period of the research is 2018. In this research, a researcher-made questionnaire was used, whose validity and reliability were confirmed by obtaining the opinions of various professors and experts. In order to test the research hypotheses, inferential statistics using the hypothesis testing method such as the correlation coefficient test, the equality of two population means (T-TEST) and the multiple population mean comparison test (ANOVA) as well as the Kolmogorov-Smirnov test were used for the normality of the data. The results of the research show that the use of accrual accounting has a significant relationship with managers' optimal decision-making, organizational effectiveness, and cost reduction and improvement of activities. Therefore, the implementation of accrual accounting makes managers make optimal decisions in performance-based budgeting and rationally calculate the cost of services and activities. Also, the ranking of the research components was done based on the Friedman test, the first rank is: reducing costs and improving activities, the second rank is: optimal decision-making by managers, and the third rank is: organizational effectiveness.