The impact of simultaneous implementation of accrual accounting and activity – based costing (ABC), on decisions made and accountability by managers at Tehran university of medical science.

This research explains the impact of simultaneous implementation of accrual accounting and activity – based costing, on decisions made by managers at Tehran university of medical science.
According to article 49, article 88, section 8 of the fourth development plan, the ministry of health and medical education is required amend the process and structure of economic management , in order to achieve continuous progress and improvement in the country's health services in efficiencies of such because of the errors in cost information methods, lack of knowledge among service and organizational managers in implementing ne costing methods, and also because of the errors in cost information reports in accrual accounting, activity- based costing, new in to universities and other educational institutes organizations, has integrated costing management, by designing a database software such software also provides managers with more accurate and thorough reports .
The reports resulted from software's simultaneous implementation and the reports before that (accrual accounting and ABC) were reviewed by 68 financial managers and experts.
The survey was taken through T-student statistic test. Its result, while emphasizing on theories, showed that one seamless, integrated system[Enterprise Resource Planning,(ERP)], in accounting, financial management, costing and budgeting can play a crucial role in decisions made by managers.