Obstacles in Changing the Foundations of Adjusted Cash Accounting into Full Accrual Accounting in Guilan University of Medical Sciences
Journal Title: Journal of Science and today’s world - Year 2015, Vol 4, Issue 6
Abstract
The present system of accounting and financial reporting in Iranian governmental agencies is the adjusted cash accounting which lacks the required abilities for meeting the needs of financial information requirements of different management levels and other users. In Iran, some governmental agencies and universities of medical sciences have vastly used the full accrual accounting, but this change in the approach faced resistances and problems leading to a delay in its performance. The present research aims to study obstacles in changing the foundations of cash accounting into full accrual accounting in Guilan University of Medical Sciences. The research is descriptive and cross-sectional, and research population includes financial experts of Guilan University of Medical Sciences’ branches and headquarters. Data collection instrument is a standard questionnaire including two sections; the first section includes personal and demographic characteristics, and the second one includes opinions and comments of research population with 36 questions regarding the challenges in changing the foundations of adjusted cash accounting into full accrual accounting. A sample including 92 persons was selected and 5-point likert scale questionnaire was randomly distributed among experts in the university branches and headquarter with the ratio of sample to size. Research results showed that obstacles in changing the cash accounting into accrual accounting included manpower resistance, lack of manpower expertise, lack of education, lack of manpower, lack of knowledge and motivation of senior managers, lack of documented and comprehensive instructions and legal barriers, and lack of software and hardware facilities.
Authors and Affiliations
Mohammad Shafie Poor
Keywords
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