M.A. Thesis:

Accrual accounting and financial and operational performance improvement: Case study of City Sabzevar University of Medical Sciences

Applying method Comprehensive Accrual Accounting and Operational Budgeting Can play a significant role To enhance public sector accountability In our country, too,Role of governmental organizations such as medical and health services universities .They have taken a step towards using the full accrual basis of accounting Hence, it seems Which Iran is the same as other countries that have chosen this route Investigating the effect of the implementation of this basis, It is essential to improve the financial and operational performance of the departments and agencies Because the basis used in the accounting of government agencies and Choosing it as the basis for budgeting will cause major changes in resource allocation. Therefore, this research seeks to investigate the effect of accrual accounting performance on financial and operational performance. The main objective of this research is the effect of accrual accounting performance on improvement of financial and operational performance of Sabzevar University of Medical Sciences and Health Services. To do this, we first developed theoretical foundations and research background in relation to the topic. In the next stage, based on theoretical foundations and background of the research, a questionnaire was designed. A sample of 118 people was selected through Cochran's formula, and five Likert spectrum questionnaires were randomly distributed and distributed to the community in the sample. After collecting data, data were entered into SPSS software and analyzed. Descriptive and inferential statistics were used for analysis. The results of the research show that the implementation of accrual accounting has influenced financial and operational performance. Also, the results of the correlation test showed that there is a meaningful relationship between accrual accounting and financial and operational performance, in other words, by increasing accruals accounting methods with increasing financial and operational performance

Keywords: Accrual accounting، financial and operational performance،operational budgeting