بررسی تأثیر نظام اطلاعاتی بیمارستان بر کیفیت گزارشگری مالی (مورد مطالعه: بیمارستان بنت‌الهدی مشهد)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری دانشگاه آزاد اسلامی واحد نیشابور.

2 کارشناس‌ارشد حسابداری از دانشگاه آزاد اسلامی واحد نیشابور.

چکیده

مقدمه: بیمارستان‌ها به عنوان یکی از مهم‌ترین و حساس‌ترین سازمان‌های اجتماعی و بخش­های اصلی نظام سلامت نقش عمده‌ای در بهبود وضعیت بهداشت (ارائه خدمات بهداشتی و درمانی) کشور و حفظ، نگهداری و ذخیره اطلاعات حیاتی بیماران دارند. بنابراین، ارائه گزارشی جامع برای افشا‌ مناسب وضعیت مالی آن­ها ضروری است. برای انجام این مهم به استانداردها و ابزاری نیاز است که در این پژوهش یکی از آن‌ها با عنوان «نظام اطلاعاتی بیمارستان» بررسی شده است.
روش پژوهش: پژوهش حاضر از نوع توصیفی-پیمایشی و نمونه مورد بررسی در این پژوهش شامل 92 نفر از مدیران و کارکنان بخش حسابداری، هیأت مدیره و هیأت امنای بیمارستان بنت‌الهدی مشهد است. قلمرو زمانی آن سال 1395 بوده و برای بررسی فرضیه‌های پژوهش از برازش الگوی رگرسیونی چندگانه استفاده شد.
یافته‌ها: یافته‌های پژوهش نشان می‌دهد که بین زیرنظام اطلاعاتی مدیریت منابع (انبار و اموال)، زیرنظام اطلاعاتی پذیرش، زیرنظام اطلاعاتی اتاق عمل، زیرنظام اطلاعاتی داروخانه، زیرنظام اطلاعاتی حسابداری درمان، زیرنظام اطلاعاتی رادیولوژی و سونوگرافی، زیرنظام اطلاعاتی آزمایشگاه و زیرنظام اطلاعاتی بیماران سرپایی (درمانگاه‌ها) با کیفیت گزارشگری مالی رابطه معناداری وجود دارد.
نتیجه‌گیری: وجود نظام اطلاعاتی مناسب، یکپارچه و استاندارد در بیمارستان‌ها می‌تواند باعث افزایش کیفیت گزارشگری مالی بیمارستان‌ها شود. بنابراین، پیشنهاد می‌شود مدیران بیمارستان‌ها اهتمام بیشتری در بهبود نظام اطلاعاتی بیمارستان‌ها داشته باشند تا گزارش‌های مالی با کیفیت بالاتری به استفاده‌کنندگان از اطلاعات حسابداری بیمارستان‌ها ارائه شود.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Impact of Hospital Information System on the Quality of Financial Reporting (Case Study: Mashhad Bentolhoda Hospital)

نویسندگان [English]

  • mohammadreza shoorvarzy 1
  • mohammad hedayat 2
چکیده [English]

Introduction: Hospitals as one of the paramount social organizations play a prominent role in improving a countryʼs health status (by providing health care services) and keeping critical information about patients’ state of health. Accordingly, providing a comprehensive report to reveal their financial situation appropriately is required, hence some standards and instruments are needed. To this end, Hospital Information System (HIS) was applied.
Method: This study is a descriptive-survey research conducted in 2016. The sample included 92 respondents selected out of the chief executive officers, accounting department staff, board members, and trustees of Bentolhoda hospital in Mashhad city.
P-value of multiple linear regression analysis was used to assess the proposed hypotheses.
Results: According to the results, there is a significant relationship between information subsystems of resources management (warehouse and assets), operation rooms, pharmacy, treatment accounting, radiology and sonography, laboratory and out-patient (clinics) with financial reporting.
Conclusion: A suitable, integrated, and standard information system in hospitals would improve the quality of their financial reporting.

کلیدواژه‌ها [English]

  • Financial Reporting Quality
  • Hospital Information Management
  • Hospital Information System
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