شناسایی موانع بکارگیری فن‌های حسابداری مدیریت در نظام سلامت کشور: مطالعه موردی بیمارستان‌های استان آذربایجان شرقی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 مربی، گروه حسابداری، واحد اهر، دانشگاه پیام نور، اهر، ایران

2 مربی، گروه حسابداری، واحد شبستر، دانشگاه پیام نور، شبستر، ایران

3 دکتری حسابداری، دانشگاه شیراز، شیراز، ایران

چکیده

مقدمه: بکارگیری فن‌های حسابداری مدیریت در نهادهای دولتی و وابسته به دولت مانند بیمارستان‌ها از ضرورت‌های اساسی است. در این راستا، پژوهش حاضر به ارزیابی موانع بکارگیری فن‌های حسابداری مدیریت در بیمارستان‌ها و درمانگاه‌های دولتی استان آذربایجان شرقی می‌پردازد. 
روش پژوهش: روش پژوهش مورد استفاده اکتشافی پیمایشی از نوع نظرسنجی است. جامعه آماری پژوهش را کلیه کارکنان حوزه مالی بیمارستان‌ها و درمانگاه‌های دولتی استان آذربایجان شرقی در سال 1395 تشکیل می‌دهد. نمونه پژوهش، 217 نفر است. به‌منظور بررسی پرسش‌های پژوهش از آزمون‌های t یک نمونه‌ای و آزمون میانه استفاده شد.  
یافته‌ها: یافته­های پژوهش حاکی از آن است که موانع بکارگیری فن‌های حسابداری مدیریت در بیمارستان­ها و درمانگاه­های دولتی استان آذربایجان شرقی شامل عوامل فرهنگی، سازمانی و قانونی، شناخت و آموزش­های قبلی افراد و هماهنگی مناسب و موارد مرتبط با کارکنان واحد حسابداری (نبود تمایل و ضعف کارکنان برای فعالیت در واحد حسابداری مدیریت) است.
نتیجه‌گیری: به مدیران وزارت بهداشت، درمان و آموزش پزشکی به‌ویژه مدیران بیمارستان­های دولتی استان آذربایجان شرقی پیشنهاد می‌شود در جهت رفع موانع بکارگیری فن‌های حسابداری مدیریت در بیمارستان­های دولتی، واحد حسابداری مدیریت را ایجاد و با راه­اندازی رشته «حسابداری مدیریت بهداشت و درمان» نیازهای سازمان خود را تأمین کنند. هم­چنین، مدیران بیمارستان­ها با رویکردی مثبت نسبت به کارکنانی که در زمینه استفاده از فن‌های حسابداری مدیریت ایفای نقش می‌کنند، هماهنگی لازم برای فعالیت­های آنان را با سایر واحدهای بیمارستان فراهم کنند.

کلیدواژه‌ها

عنوان مقاله [English]

Identifying the Barriers to Apply Management Accounting Techniques in Iranian Health System (A Case Study of East Azarbaijan Hospitals)

نویسندگان [English]

  • A. Bolouri 1
  • S. Mahmoudzadeh Baghbani 2
  • Gh. Rezaei 3
1 Instructor, Department of Accounting, Ahar Branch, Payam Noor University, Ahar, Iran
2 Instructor, Department of Accounting, Shabestar Branch, Payam Noor University, Shabestar, Iran
3 Ph. D. in Accounting, Shiraz University, Shiraz, Iran
چکیده [English]

Introduction: Applying management accounting techniques in governmental institutes and government-dependent institutes like hospitals is one of the necessities. In this regard, this study evaluates the barriers to apply management accounting techniques in governmental hospitals and clinics of East Azarbaijan.
Method: The research method is exploratory-survey. The statistical population included all staff of financial department in governmental hospitals and clinics of East Azarbaijan in 2016. The sample of the study was 217 people. To test the research questions, one sample t-test and median test were administered.
Results: The results show that the barriers of applying management accounting techniques in governmental hospitals and clinics of East Azarbaijan involve cultural, organizational, and legal barriers, recognition and individual prior training, and proper coordination, as well as issues related to the staff of accounting department (lack of tendency and staff weakness to work in management accounting department).
Conclusion: Mangers of the Ministry of Health and Medical Education, particularly managers of East Azarbaijan governmental hospitals, are suggested to run a management accounting department to eliminate the barriers of management accounting techniques  in governmental hospitals and present management accounting of healthcare major to fulfill their organization’s needs. Also, the managers of hospitals with a positive approach to the staff playing role in using management accounting techniques should organize the required coordination with other sections of the hospital for their activates.

کلیدواژه‌ها [English]

  • Barriers Related to Staff of Accounting Department
  • Barriers to Recognition and Prior Trainings of Individuals and Proper Coordination
  • Cultural
  • Organizational
  • and Legal Barriers
  • Hospital
  • Management Accounting

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