Reviewing effects of using accrual accounting System on financial and operational performance of Zabol university of Medical science

This study review effects of using accrual accounting on financial and operational performance of Zabol medical science university as a sub institution of health ministry, and as a subsidiary system of public sector. The study sample consisted of Zabol University of Medical Sciences Auditors, University Board of Auditors, Finance and Accounting Managers of subsidiary units and budget experts. This study was a researcher-made questionnaire including 34 questions with a Likert scale of five options. Data have been analyzed by chi-square test at a significance level of 99%. The results showed that accrual accounting on financial and operational performance improvement (P <0.001) is more effective. According to the findings, it appears that implementing accrual accounting is an appropriate way for meeting responsibilities of revenue and income management, clearing the status of assets and cash flow, providing information for management for making management decision, the pursuit of University priorities and financial goals and making logical decisions on operational budgeting.