Examination of the managers' attitudes towards the quality of the presented financial reports: a case study

Introduction: The main goal of accounting systems and financial reporting of public sector is to provide the qualified information that can assist managers in performing their responsibility effectively. It can also assist them in making appropriate political, economic, and social decisions

Method: this study evaluated the managers' attitudes towards the quality of financial reports. Forty nine financial managers of some of Iranian medical universities took part in this study in 1391 [Iranian calendar]. To gather the data, a 12-item questionnaire was used. The data obtained through the application of the questionnaire were subjected to descriptive and inferential statistics and the following analyses were run on the data: t-test and QP [Middle]

Results: The findings indicated that the presented information in financial reports should qualitatively be relevant, honest, understandable, timely, verifiable, and comparable

Conclusion: The results of the study indicated that, from the perspectives of manager, the presented information in financial reports in Fars Province University of Medical Sciences has qualitative characteristics

impact of implementation of new systems of finance [accrual accounting] at ministry of health and medical education on the components of quality of work life in Shiraz university of medical sciences: perspectives of managers and financial analysts

Introduction: The main objective of this research was to investigate the viewpoints of managers and finance experts of medical sciences on the impact of implementation of the modern financial system [accrual accounting] on the components of their quality of work life

Methods: To achieve this goa Walton's theory [1973] quality of life,was employed, totally 66 people from universities of medical sciences of all over Iran were selected ,and nine hypotheses were compiled and tested via a questionnaire

Results: The results of the analysis through one sample and two sample t-tests and variance analysis demonstrated that, as the participants believed, implementation of the modern financial system [accrual accounting] had no significant effect on the components of their quality of work life [fair and adequate payment, and overall living space]. However it was effective on other components

Conclusion: The highest impact factor was in relation to the [safe working environment] and the least impact factor proved to be the variable[social unity in the organization]