The Role of Information Technology (IT) in Promotion of Accrual Accounting System in the Medical Science Universities in Iran (Case Study: Kermanshah Medical Science University)

Providing information to promote managers'' decision making level is one of the main tasks of accountants. So IT is a basis of accounting information، such as accrual accounting system. The method used is survey and the questionnaire- made by the researcher- is distributed among accounting staff employed at main headquarters of university، all faculties، and assistants of Kermanshah Medical Science University. The research sample consists of 75 people and Partial Regression is used to test research hypothesis. The results show that IT plays an important role in manager''s planning and decision making، data and information managing، assessment of the performance of organizations and employees، increase of data security and using better methods of financial reporting and human resource management. Thus، since the factors mentioned above are effective on developing an accrual accounting system، it can be said that an appropriate information technology is the most essential factor in developing an accrual accounting system.