بررسی اثر اطلاعات حسابداری مدیریت بر عملکرد سازمانی بیمارستان‌های دولتی استان گیلان

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد حسابداری دانشگاه شیراز.

2 عضو هیئت علمی گروه حسابداری، دانشگاه آزاد اسلامی، واحد بندر انزلی، ایران.

3 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد رشت، ایران.

چکیده

مقدمه: بیمارستان‌های دولتی سهم بسزایی در ایفای مسئولیت حفظ سلامت مردم بر عهده دارند. یکی از اصلی‌ترین دغدغه‌های این نهادها استمرار فعالیت با کیفیت و تخصیص بهینه منابع است. در این راستا، بررسی عملکرد و مطالعه رویه‌ها و طراحی حسابداری مدیریت برای رسیدن به این هدف امری ضروری تلقی می‌شود.
روش پژوهش: پژوهش حاضر از نوع توصیفی پیمایشی است و جامعه آماری آن را کارکنان مالی و اداری بیمارستان‌های دولتی استان گیلان (25 بیمارستان) تشکیل می‌دهد. در این پژوهش با استفاده از رابطه کوکران تعداد 138 نفر به عنوان نمونه انتخاب شدند. با توزیع پرسش‌نامه بین افراد نمونه طراحی حسابداری مدیریت، کاربرد حسابداری مدیریت و رضایت‌مندی از حسابداری مدیریت و عملکرد بیمارستان‌ها مورد آزمون قرار گرفت. آزمون فرضیه‌ها با استفاده از الگوسازی معادلات ساختاری انجام شد.
یافته‌ها: یافته‌های پژوهش بیانگر رابطه معنی‌دار مثبت و مستقیمی بین طراحی و کاربرد، طراحی و رضایت‌مندی و هم‌چنین کاربرد حسابداری مدیریت با عملکرد سازمانی است. افزون براین، طراحی حسابداری مدیریت با عملکرد سازمانی از طریق کاربرد حسابداری مدیریت رابطه غیرمستقیم و معنی‌دار دارد.
نتیجه‌گیری: با توجه به ویژگی‌های بیمارستان‌های دولتی استان گیلان بازنگری به نحو انعطاف‌پذیری در ابعاد تشکیل‌دهنده نظام حسابداری مدیریت آن‌ها در راستای نیل به رسالت این بیمارستان‌های عمومی ضروری به نظر می‌رسد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of Management Accounting Information on Organizational Performance of Public Hospitals in Gilan Province

نویسندگان [English]

  • Sh. Khajavi 1
  • M. Etemadi Jouryabi 2
  • M. M. Etemadi Jouryabi 3
1 Professor of Accounting, Shiraz University.
2 Faculty Member of Accounting Department, Islamic Azad University, Bandar Anzali Branch.
3 M. A. in Accounting, Islamic Azad University, Rasht Branch.
چکیده [English]

Introduction: Public hospitals play a great role in people’s health maintenance. One of the major concerns of these centers is constant high quality activities alongside allocating resources efficiently. Meanwhile, examining the performance and studying the procedures and design of management accounting are required to achieve this purpose.
Method: It is a descriptive-survey research.The statistical population included financial and administrative personnel of public hospitals (n=25) in Gilan province and 138 people were selected through Cochran formula as the sample. The questionnaires were distributed among the sample to test management accounting design, management accounting application, management accounting satisfaction, and hospitals performance.  Research hypotheses testing was done by structural equations modeling.
Results: The results indicate that there is a positive significant and direct relationship between management accounting design and application, management accounting design and satisfaction as well as management accounting application and organizational performance. Further, management accounting design develops a significant and indirect relationship with organizational performance through management accounting application.
Conclusion: According to the properties of Gilan public hospitals a revision of the dimensions of their management accounting system is required with the purpose of undertaking their duties. 
 

کلیدواژه‌ها [English]

  • Management Accounting
  • Guilans’ Province Public Hospitals
  • Structural Equation Modeling
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