Mehdi Kazemi Pour Dizaji1, Rahim Roozbehani2, Shiva Ehsan Maleki3, Shima Ehsan Maleki4
Converting cash accounting to accrual accounting is one of the changes needed for any organization in the world. Ministry of Health and its subordinate departments changed the traditional method of accounting to modern method of accounting in Iran for the first time. Any change in the organization has always been faced with resistance, either by employees or by managers. Despite considering new items in software to prepare management reports and use of this software by managers, efforts have not been so much to use it, as it was predicted in the beginning of the plan. Therefore, the current study was conducted to examine the relationship between risk-taking of managers and resistance against change such as reports of modern financial software. This study was a descriptive and survey type of research, and its population included 180 budget managers and senior and financial managers of organizations, which 123 of them were selected as sample of study using Morgan Table. Sampling was performed in financial and budget managers meeting held in Chabahar University of Medical Sciences in 29 and 30 April 2016. After theoretically studies, researcher examined the relationship between variables of resistance against change and risk-taking of managers using modern financial software. He also examined the relationship between risk-taking of managers and resistance against accounting change in the health ministry. Results showed that resistance against change has impact on use of modern financial software by managers, but managers’ risk-taking is not effective in using modern financial software. However, at 95% confidence level, it could be concluded that risk-taking of managers has negative and significant correlation with resistance against change in accounting type in the health ministry.
