Identifying and Ranking the Barriers to Deployment of Accrual Accounting System in Kashan University of Medical Sciences

Abstract

Background and purpose: Since the implementation of accrual accounting is an important contribution in promoting accountability and the realization of the objectives of financial reporting, so in this study, identifying barriers to the establishment of the accounting system and offering strategies for removing barriers are discussed. Materials and methods: This study is a descriptive survey that was in 2013. Community research is Esfahan university of Medical Sciences. According to the environment research activities, Kashan Medical University is selected as the sample. For data collection, the structured questionnaire with Likert rating is used. In this study to analyze findings, the single-sample t test parameters and ANOVA were used. Results: The mean scores obtained on the scale of management is (3.1), process (3.3), human resources (2.8), technical (3.2), regulations (3) 3 and Accounting (2.9). Conclusions: The study showed that the main obstacles to the effective implementation of accrual accounting system can be noted factors related to human resources, regulations and accounting factors related to the management. However, meanwhile management index, process and technology have been relatively good.