Impact of employees experience in private sector on their judgment and decision making in using of accrual accounting and their perceptions from its implementation in the public sector

Financial employees as an integral part of public sector accounting and reporting system, play a pivotal role in successful implementation of accounting reforms. Since the characteristics of employees has effects on their judgment and perception, so the purpose of this study is to investigate the effect of employees' experience in the private sector on the judgment and decision making in public sector accrual accounting and their perception of its implementation.This study is Mixed method research type (qualitative–quantitative) that was conducted by interviewing and using a questionnaire. In the qualitative section, by using purposeful sampling method 5 experts was identified and, interviews were conducted by using semi-structured questionnaires. Also in quantitative section by using purposeful sampling method from its statistical population that was all financial and accounting emlpoyees of medical sciences universities of 4 western cities , sample consisting of 40 people determined and questionnaire distributed between them. The findings of the qualitative section emphasize the effect of better perception of managers and employees of information provided in accrual accounting on their judgment and decision making, enhancement of employees perception due to better perception of managers and the impact of accruals experience in the private sector on employee perceptions of implementation of Accrual accounting in public sector. Quantitative results showed that employees with experience in employing accruals accounting in the private sector prefer accrual accounting more than non-experienced. and employees with experience in employing accruals accounting in the private sector face less problems in employing accrual accounting.