The Role of Accrual Accounting in the Guilty of Financial Management Decisions in West Azarbaijan University of Medical Sciences

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. 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. 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). 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.