文章基本信息

标题：Examination of the Managers'Attitudes towards the Quality of the Presented Financial Reports: A Case Study
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作者：Mohammad Hadi Maher ; Mohammad Sadegh Fakhar ; Seyed Mohammad Jafari 等
期刊名称：Journal of Health Management & Informatics
印刷版ISSN：2322-1097
电子版ISSN：2423-5857
出版年度：2015
卷号：2
期号：2
页码：56-64
语种：English
出版社：Shiraz University of Medical Sciences
摘要：Introduction:The main goal of accounting systems and financial reporting of public sector is to provide the qualified information that can assist managers in performing their responsibility effectively.It can also assist them in making appropriate political,economic,and social decisions.Method: this study evaluated the managers'attitudes towards the quality of financial reports.Forty nine financial managers of some of Iranian medical universities took part in this study in 1391 (Iranian calendar).To gather the data,a 12-item questionnaire was used.The data obtained through the application of the questionnaire were subjected to descriptive and inferential statistics and the following analyses were run on the data: “t-test” and “QP (Middle).Results: The findings indicated that the presented information in financial reports should qualitatively be relevant,honest,understandable,timely,verifiable,and comparable.Conclusion: The results of the study indicated that,from the perspectives of manager,the presented information in financial reports in Fars Province University of Medical Sciences has qualitative characteristics.
关键词：Managers'attitudes;Qualitative characteristics of information;Iranian universities of medical sciences;Health and treatment Services