Gholamhossein Mahdavi; gholamreza rezaei; seyed mohammad mosavi nejad
Abstract
Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with ...
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Subject and Purpose of the Article: Despite the importance placed on accounting as a means to influence performance in public healthcare, there is still a lot to be learned about the role of management accounting in clinical and nonclinical managers’ work behavior and their link with organizational performance. In hence, the article aims at analyzing the motivational role of budgetary participation and the intervening role of individuals’ mental states and behaviors in influencing the relationship between budgetary participation and performance. Research Method: The research method used is a descriptive-survey type. The research population includes all clinical and nonclinical managers of Tehran governmental hospitals in 1397. The sample of the study is 308 people (201 people of clinical managers and 107 people of nonclinical managers). To test the research hypothesis, the regression analysis was used by methods of path analysis. Research Findings: Research finding indicate that budgetary participation positively correlates whit budget goal commitment, budget goal commitment positively correlates whit use of budget information, and use of budget information positively correlates whit budgetary performance. Also, budgetary participation has indirect effects on use of budget information through budget goal commitment. In addition, budget goal commitment has indirect effects on budgetary performance through use of budget information. Conclusion, Originality and its Contribution to the Knowledge: The officials of the Ministry of Health and Medical Education should involve various levels of managers in the preparation and formulation of the budget and increase their participation.
Hamed Dehghanzadeh; gholamreza rezaei
Abstract
The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy ...
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The purpose of the present study is to investigate the effects of the implementation of the new Treasury Accounting System on the qualitative characteristics of the Treasury's financial information. The statistical population of the research comprised all managers and financial employees of the Deputy Ministry for Financial Supervision in General Directorate of Economic Affairs and Finance in Tehran and other Iranian provinces. The data was collected using a questionnaire. Considering the normal or abnormal distribution of the data, one sample T-test or Median-test was applied to test the hypotheses. The results of the hypothesis testing indicated that the implementation of the new Treasury Accounting System would increase the relevance, reliability, comparability and understandability of the Treasury data. Nevertheless, the new Treasury Accounting System will reduce the timeliness of the Treasury data. Overall, the findings suggest that the implementation of the new Treasury Accounting System increases the quality of the information of the Treasury. Thus, new Treasury Accounting System has been able to be useful in case accountability and providing information for decision making.
