Examination of the Managers’ Attitudes towards the Quality of the Presented Financial Reports: A Case Study

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.