financial management reforms in the health sector: a comparative study between cash-based and accrual-based accounting systems

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, public accounting, performance evaluation and comparison and evidence based decision making. in iran, however, only a few public organizations such as the municipalities and the universities of medical sciences use accrual-based accounting, but despite what is required by law, the other public organizations do not use accrual-based accounting. objectives the current study aimed to analyze the movement from cash-based to accrual-based accounting in the health sector in iran. patients and methods this comparative study was conducted in 2013 to compare financial management and movement from cash-based to accrual-based accounting in health sector in the countries such as the united states, britain, canada, australia, new zealand, and iran. library resources and reputable databases such as medline, elsevier, index copernicus, doaj, ebsco-cinahl and sid, and iranmedex were searched. fish cards were used to collect the data. data were compared and analyzed using comparative tables. background financial management and accounting reform in the public sectors was started in 2000. moving from cash-based to accrual-based is considered as the key component of these reforms and adjustments in the public sector. performing this reform in the health system is a part of a bigger reform under the new public management.