پیامدهای بکارگیری استانداردهای حسابداری بخش عمومی از دیدگاه مسئولیت پاسخ‌گویی در چارچوب چک‌لیست نشان ملی پاسخ‌گویی (مطالعه موردی: بیمارستان‏های دولتی استان فارس)

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

2 دانشجوی دکتری، گروه حسابداری، واحد قم، دانشگاه آزاد اسلامی، قم، ایران

10.30476/jha.2020.68095.1208

چکیده

مقدمه: با توجه به اهمیت پاسخ‌گویی مالی بیمارستان‏های دولتی، شناسایی شاخص‌های ارزیابی پاسخ‌گویی مالی در این بیمارستان‏ها حائز اهمیت است؛ به نحوی که در غیاب شاخص‌های مناسب و مشخص، ایفای مسئولیت پاسخ‌گویی بیمارستان‏ها و ارزیابی آن به وسیله مردم، دشوار یا غیرممکن است. بر همین اساس، این پژوهش به بررسی ایفای مسئولیت پاسخ‌گویی مالی بیمارستان‏ها در چارچوب چک‌لیست نشان ملی پاسخ‌گویی پرداخته است.
روش پژوهش: روش پژوهش حاضر اکتشافی پیمایشی و از نوع نظرسنجی است. نمونه پژوهش شامل تعداد 101 نفر از مدیران مالی، رؤسای حسابداری و مسئولان بودجه بیمارستان‌ها و درمانگاه‌های دولتی استان فارس در سال 1397 است. در این پژوهش از آزمون‌های «تی یک نمونه‌ای» و «آزمون میانه» استفاده شده است.
یافته‌ها: از دیدگاه صاحب‌نظران، شاخص‌های مندرج در چک‌لیست نشان ملی پاسخ‌گویی شامل شناسایی اقلام صورت وضعیت مالی، شناسایی اقلام صورت تغییرات در وضعیت مالی، ارائه اقلام گردش حساب تغییرات در ارزش خالص، ارائه اقلام صورت مقایسه بودجه و عملکرد، افشای اطلاعات یادداشت‌های توضیحی صورت‌های مالی و معیارهای عمومی زمینه‌ای را برای ارتقای مسئولیت پاسخ‌گویی مالی بیمارستان‏های دولتی فراهم می‌کند.
نتیجه‌گیری: مدیران بیمارستان‏ها و مسئولان مالی دانشگاه‏های علوم پزشکی و وزارت بهداشت، درمان و آموزش پزشکی باید در راستای شفافیت و پاسخ‌گویی مالی بیشتر، بسترهای مناسبی را برای گزارشگری مالی بخش عمومی در چارچوب موارد افشای (شاخص‌های) چک‌لیست نشان ملی پاسخ‌گویی در بیمارستان‏ها ایجاد کنند.

کلیدواژه‌ها


عنوان مقاله [English]

The Outcomes of Implicating Public Sector Accounting Standards from the Perspective of Accountability in the Framework of the National Accountability Checklist (A Case Study: Governmental Hospitals of Fars Province)

نویسندگان [English]

  • R. Gholami Jamkarani (Ph. D.) 1
  • M. Kaveh 2
1 Assistant Professor, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 Ph. D. Student in Accounting, Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
چکیده [English]

Introduction: Considering the importance of financial accountability of public hospitals, identifying financial accountability assessment indicators in these hospitals is important. In a way that in the absence of appropriate indicators, taking accountability by hospitals and evaluating it by the public is difficult or impossible.  Therefore, this research examined the financial accountability of hospitals based on the national accountability checklist.
Method: The research method is exploratory and survey type. The sample consists of 101 people selected from financial managers, accounting directors, and those in charge of budgets of public hospitals and clinics of Fars Province in 2018. One sample t-test and mid-test were used in this study. 
Results: From the perspective of experts, indicators mentioned in national accountability checklist including the identification of financial statements items, the identification of items of changes in financial statements, the presentation of items of account turnover changes in net value, the presentation of comparison items of budget and performance, the disclosure of explanatory notes of financial statements and general criteria supply a basis for improving financial accountability of public hospitals. 
Conclusion: Regarding the transparency and more financial accountability managers of hospitals and financial authorities of the Medical Sciences Universities as well as the Ministry of Health and Medical Education should provide appropriate opportunities for financial reporting of the public sector based on the framework of national accountability checklist disclosure (indicators) in hospitals.

کلیدواژه‌ها [English]

  • Financial Accountability of Hospitals
  • National Accountability Checklist
  • Public Sector Accounting Standards
 

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