Accrual accounting accomplishments in Iranian Universities of Medical Sciences: A mixed method study

This study intends to specify the most important consequences out of performing first phase of financial reforms in Health System of country i.e. establishment of accrual accounting. This is a mixed method study through two consequent qualitative and quantitative phases. A valid (face and content) and reliable (using split half) check list including 23 questions was applied for the first phase and 10 assistants of management and resources development were deeply interveiwed in a semi structured manner. Descriptive analysis and thematic analysis were used for the pre stated phases respectively. Recognition of income with the highest mean versus Outer effects as the lowest one was determined in the first phase. The other accomplishments as the main themes were effects on: the board of directors of universities, managers, financial personnel, violations, processes and recources. Conclusion: considering all the accomplishments of accrual accounting in Iranian health sector, what is obvious establishment manner of this system in governmental sections and as a necessary for finding the best advantages and consequences.