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URL: http://rjms.iums.ac.ir/article-1-2398-en.html
Background: This study was conducted to summarize the main
accomplishments of implementing the first phase of health system financial
reform (establishment of accrual accounting) from the management development
and resources assistants points of view
in universities affiliated with Ministry of Health and Medical Education
(MOHME).
Methods: This was a cross-sectional descriptive research that was
performed in a census way in 2011. An
instrument tool was a teacher made 23-item check list in 8 dimensions that was
approved for its face and content validity with expert view and split half was
applied confirming its reliability. Data was analyzed using Excel.
Results: The highest ratio of stated accomplishments was related
to recognition of revenues (86.5 out of 100) versus the lowest one
belonging to external effects (37.9 out
of 100). Moreover the most rate of diversion in answers was seen in units`
financial autonomy.
Conclusion: According to the significance of establishing
accrual accounting accomplishments in units affiliated with MOHME and in order
to achieve a broader spectrum of expert views, it is recommended to conduct
similar studies with a qualitative approach on this study population.
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