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
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Assistant Professor, Department of Accounting, Payam Noor University, Iran
Abstract
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 and Section B of Article 88 of the Law of the Fourth Development Plan, the Ministry of Health and Medical Education, in order to continuously improve the quality of health services and optimally use the health facilities of the country, to improve the processes and structure of economic management (accounting system Performanc based payments, and operational budgeting).
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.
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gheidi, M., & Gord, A. (2018). 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. Governmental Accounting, 4(1), 49-58.
MLA
mahdi gheidi; Aziz Gord. "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". Governmental Accounting, 4, 1, 2018, 49-58.
HARVARD
gheidi, M., Gord, A. (2018). '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', Governmental Accounting, 4(1), pp. 49-58.
VANCOUVER
gheidi, M., Gord, A. 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. Governmental Accounting, 2018; 4(1): 49-58.
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