Rahim Rozbahani1, Mahdi Kazempour Dizaji2, Shiva Ehsan Maleki3*, Shima Ehsan Maleki4
Converting cash accounting to accrual accounting is of the changes which has been seen necessary in any organization in the world. Ministry of health and its subordinate units, according to their positions, were the first custodian of the change from traditional accounting method to new accounting method in Iran. Any change in the organization has always been met with resistance, the resistance has been sometimes seen in staff and sometimes, in managers. In spite of considering many items in the software to prepare management reports, the use of this software by managers is not desirable and in accordance with the predictions provided in the beginning of the project, therefore, in this study, the researcher aimed to investigate the relationship between the resistance to change and the use of the management reports of the new financial system software by the managers. This research is survey and descriptive study. Its population included the budget, financial and senior managers of the organizations and the number of them was 180 in Iran. According to Morgan’s Table, sample size was estimated 123 which were randomly sampled in the conference on Budget and Financial Management in The Universities of Medical Sciences in Iran held on 29th and 30th April, 2016, in Chabahar. The researcher considered 9 indices of fear of the unknown, loss of control, loss of reputation, loss of competence, loss of reputation, bad timing, lack of support, lack of confidence, having tenacity, after performing theoretical study and then, examined the hypotheses by using correlation test and regression after describing the demographic, independent and dependent variables. By establishing a significant relationships between 7 variables of fear of the unknown, loss of control, loss of reputation, bad timing, lack of support, lack of confidence, having tenacity and the use of the reports of new financial system software by the managers, the results show that there is a significant negative relationship between the resistance to change and the use of the reports of new financial system software by the managers at a high level. The use of the reports of new financial system software by the managers reduces with increasing the resistance to change and vice versa. Given the significance of this relationship, by examining the regression of these variables, it can be concluded that 10.7 % of the use of the reports of new financial system software by the managers can be predicted by the variable of resistance to change.
