The 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

Abstract

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.Method: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" .Keywords: Accrual accounting methods, Quality of work life, Financial managers, Universities of Medical Sciences all over Iran