In recent years, the frequency of attempts to implement accrual accounting in the public sector,some countries do have reporting systems in our country in recent years, efforts to use the accrualaccounting system occurred throughout the University of Medical Sciences countries according totheir bylaws and financial transactions that use this system have been approved. The main purposeof accounting and financial reporting systems in universities to provide information that could actas effective managers in corporate decision-making executives. The present study investigates theimpact of the implementation of accrual accounting to meet the medical directors of the NorthWest University (Ardabil, East Azerbaijan, West Azerbaijan, Zanjan, Hamedan, Kurdistan, Ilam,Kermanshah) is discussed. The sample consisted of 180 managers in 1392 is mentioneduniversities and research information using a questionnaire containing 27 items with a Cronbach'sAlpha 943 /. Were collected for this purpose, initially characterized by descriptive statistics on thedemographic questionnaire and the responses obtained are presented in the next step inferentialstatistical tests such as t-Student (hypothesis- the test statistic for), and the Variance analysisFriedman (for ranking hypotheses) was used. The results of testing research hypotheses suggestthat the managers of Medical Sciences, University of the North West directors influence theimplementation of accrual accounting in the decision variable.The results showed that theimplementation of accrual accounting in management decision making speed of decision-makingis most effective and timely receipt of minimum impact indicators shall be accepted.