Role of accrual accounting in report transparency and accountability promotion in iranian public health sector

This study was conducted to investigate the role of accrual accounting deployment in report transparency and accountability promotion in Mazandaran University of Medical Sciences as one of the subset units of Ministry of Health and Medical Education and a sub system of the public sector as well. The study population included the present auditors in the audit court of Mazandaran University of Medical Sciences, the board of trustees of the university auditors, finance managers, finance and accounting the subordinate units of university, financial experts and personnel and budget experts. A teacher made valid questionnaire consisting of 38 closed questions with a five options Likert scale was applied. Data was analyzed by student t- test and proportions test (z) at a significance level of 0.05. The findings indicated that accrual accounting is effective in report transparency, accountability promotion and determining the total cost of services and the public sector action (P<0.001). According to the findings, it seems that accrual accounting implementation is an appropriate approach in order to enhance social accountability of public managers in the country, increasing transparency of financial reports, calculating the cost of service, operational budgeting, prioritizing activities and programs and also optimizing future decisions.