نشریه حسابداری سلامت
سال دوم شماره 3 (پیاپی 5، پاییز 1392)

One of the requirements in the formation of the economic structure in the health sector is reforming and applying new methods for budgeting and budget allocation in the health sector of Ministry of Health and Medical Education. The purpose of the current study which has been conducted in the units of Health Service of Gilan University of Medical Sciences is to compare Traditional Budgeting with Zero-Based Budgeting Method. The present study is characterized as applied, descriptive and analytical research that conducted in a retrospective way (financial year, 2011). The statistical population of the study is composed of all the heath centers supervised by Gilan University of Medical Sciences and Health Services. Examining the budgeting method of the studied units was carried out through reviewing the printed, electronic, and web-based documents as well as observing, and interviewing with experts. Data analysis was also conducted via Excel Software 2007. According to Zero-Based Budgeting method, 1.116 billion Rials is needed, out of which 694 billion Rials should be accounted in the rural health program, and 422 billion Rials in the urban health program. Moreover, the budget set for the health sector of the studied units was estimated to be 494 billion Rials. The results of this study in the framework of the examined factors indicated that Zero-Based Budgeting method is superior to the Traditional method. Accordingly, planning for giving priority to this type of budgeting method and its implementation seem to be necessary.

The purpose of this study is to evaluate the efficiency of pharmaceutical companies and drug manufacturers registered in Stock Exchange by using non-parametric methods. Measuring the pharmaceutical companies’ efficiency and comparing their performance have an important role in elevating their efficiency and productivity, and it serves as a basis for their planning. One of the commonly-used methods for measuring productivity of similar units is Data Envelopment Analysis. Despite its advantages, it is not capable of measuring efficiency when the number of decision-making units is low. Thus, by using Data Envelopment Analysis Window Analysis, the number of decision-making units increases, and it is possible to measure the efficiency of organizations better. In this study, by using Data Envelopment Window Analysis between 2008 and 2012, the efficiency of pharmaceutical companies registered in Stock Exchange will be determined. In this research, pharmaceutical companies were ranked according to their efficiency scores. Based on the results of this study, Sobhan pharmaceutical company allocated the highest efficiency score during 2008-2012 to itself. Given the results of the study concerning the efficiency or inefficiency of the units, the managers of Sobhan pharmaceutical company, which was found as the most efficient company within 2008-2012 in the current study, should move toward higher efficiency in total, and the managers of inefficient companies should move toward relative efficiency by model their leading companies.

Since the financial system of Iranian government executives is not capable of providing comprehensive information, and in all governmental systems, especially in the health sector, it encounters with the shortage and scarcity of valuable resources, a comprehensive financial system needs to be established to provide managers with information. Therefore, in line with the establishment of accrual accounting system in Kashan University of Medical Sciences, the current study aims at examining the amount of difference between accrual and cash accounting and its impact on resources and expenditure in Kashan University of Medical Sciences. This study is descriptive, and analytical which its requisite data was derived from 2012 financial statements of Kashan University of Medical Sciences. The data collection instruments involved two forms related to cash accounting and accrual accounting. In order to analyze data, descriptive statistics and paired t- tests were used. There is a significant difference between the identified sources of accrual accounting and those of cash accounting in Kashan University of Medical Sciences. Hence, accrual accounting has a significant difference with cash accounting in terms of expenditure in such a way that the resource development by the use of accrual accounting method is 124 percent and the expenditure growth is 102 percent. With the establishment of accrual accounting system, rather than identifying current and in-current assets and liabilities as well as current and in-current income and expenses, it is possible to examine the financial adequacy in order to maintain the level of services and future obligations to society, and to evaluate the financial performance and resource allocation.

Ethical behavior is considered as one of the conditions for survival of internal auditing profession, and there are various factors that influence the ethical perception and hence the ethical decision making. The objective of this research is to study the effective factors in the ethical perception of internal auditors. So, the role of factors such as personal moral philosophy, ethical culture of the organization, professional code of ethics, and the auditor's experience is examined. The current study is a survey research in which questionnaire is used as the main data collection instrument. The statistical population of this research includes the auditors of the auditing departments of Medical Sciences Universities across the country. Sampling is not used in this study; therefore, sampling method and the number of samples are not taken into consideration. The hypotheses of the research have been examined through Regression Model. The results of testing the hypotheses of the study state that the personal moral philosophy has a low and negative effect on ethical perception of internal auditors. Besides, the effect of the other variables examined in this study is not significant in the ethical perception of internal auditors. The results of the study are indicative of the weak personal moral philosophy and ethical culture of auditors as well as lack of awareness of professional code of ethics. Accordingly, paying attention to ethical principles and offering courses on ethics education with an emphasis on the foundations of Islamic ethics and professional code of ethics are strongly necessary in order to promote ethical perception.

The present study has investigated the effect of culture on transparency of reporting and accountability in public sector in the universities of medical sciences by using the effects of Schwartz cultural values on the transparency of financing reporting and accountability. The current study is characterized as descriptive-survey research and its statistical population consists of 160 accountants from five medical universities of the provinces: Kermanshah, Kordestan, Ilam, Hamedan, and Khorasane Razavi from which a sample consisting of 101 participants was selected using Cochran’s formula. The required data for testing the hypotheses were collected through questionnaire. To test the hypotheses of the study, Pearson and Spearman correlation coefficients have been used. The results of the study state that among ten cultural values self-reliance, security, universalism, tradition rules, regulations, and benevolence have a positive and significant impact on transparency and accountability; however, the impact of welfare, power, risk taking, and professional competence did not support transparency and accountability. The findings of the study indicate the influence of accountant's personal and social cultural values on transparency and accountability. Therefore, it is necessary that the Ministry of Health and Medical Education pay more attention to the cultural aspects to improve transparency and accountability. A lot of previous researches all over the world show the important effect of cultural values on accounting procedures.