Accomplishments of Establishing Accrual Accounting Instead of Cash Form in Iran's Universities of Medical Sciences: a Qualitative Study

After years passing from establishing accrual accounting system instead of cash form in the units affiliated to the Ministry of Health, Treatment, and Medical Education, studies are necessary to be conducted for categorizing the accomplishments of this change. This qualitative study aimed to analyze the views of middle and high level managers of Iran’s universities of medical sciences regarding the accomplishments of establishing accrual accounting.
This qualitative study which was performed through thematic analysis aimed to assess the views of the financial and development managers of the universities of medical sciences selected through purposive sampling. Data saturation point was achieved after performance of 24 semi-structured and deep interviews. The data were analyzed by 5-step framework analysis and main and subthemes were extracted using Atlas Ti software, version 6.
The results were categorized into 12 main themes, namely the effects of establishment of accrual accounting on the directory board, managers, staffs, processes, violations, resources, audit presence, recognition of costs and revenues, unit autonomy, internal control, referral system, and out-section effects.
It seems that establishing the first phase of health financial management reform in Iranian health sector was accompanied by great achievements. In spite of some differences among various units according to their own circumstances, continuation of these changes can be optimistically helpful.