بررسی دیدگاه مدیران در مورد نقش کیفی و تأثیر اطلاعات حسابداری مدیریت بر نظام بودجه‌ریزی سلامت کشور

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استاد، گروه حسابداری، دانشگاه شیراز، شیراز، ایران

2 استادیار، گروه حسابداری، دانشگاه سیستان و بلوچستان، زاهدان، ایران

چکیده

مقدمه: هدف این مطالعه بررسی دیدگاه مدیران سطوح مختلف وزارت بهداشت، درمان و آموزش پزشکی، دانشگاه‌های علوم پزشکی، بیمارستان‌ها و مراکز خدمات درمانی در مورد نقش کیفی و تأثیر اطلاعات حسابداری مدیریت بر نظام بودجه‌ریزی است.
روش پژوهش: روش پژوهش مورد استفاده اکتشافی از نوع نظرسنجی است. جامعه آماری پژوهش حاضر شامل همه مدیرانی است که در سال 1395 در وزارت بهداشت، درمان و آموزش پزشکی، دانشگاه‌های علوم پزشکی و بیمارستان‌های دولتی کشور، به هر نحوی در بودجه‌ریزی شرکت داشته‌اند. به‌منظور آزمون فرضیه‌های پژوهش از آزمون‌های «تی یک‌نمونه‌ای» و «آزمون تحلیل واریانس یک‌طرفه» استفاده شد.
یافته‌ها: یافته‌های پژوهش حاکی از آن است که نقش ویژگی‌های کیفی اطلاعات نظام حسابداری مدیریت و هم‌چنین اهمیت آن در بودجه‌ریزی از نظر مدیران‌ارشد، به‌ترتیب، اندکی بیشتر از مدیران میانی و عملیاتی است و برای همه سطوح مدیریتی معنی‌دار است اما اهمیت اطلاعات حسابداری مدیریت در ارزیابی عملکرد بودجه‌ای برای مدیران میانی، به‌ترتیب، بیشتر از مدیران‌ارشد و عملیاتی است و تنها برای مدیران میانی معنی‌دار است. بررسی جنبه‌های ارزیابی متوازن عملکرد بودجه‌ای نشان می‌دهد که جنبه مالی و جنبه فرآیندهای سازمانی برای همه سطوح مدیران معنی‌دار و جنبه‌های مشتریان (بیماران) و فراگیری و رشد (کارکنان) برای هیچ یک از سطوح معنی‌دار نیست.
بحث و نتیجه‌گیری: لازم است در وزارت بهداشت، درمان و آموزش پزشکی وضعیت حسابداری مدیریت در نظام بودجه‌ریزی، به‌ویژه در بخش ارزیابی عملکرد جنبه‌های مشتریان (بیماران) و فراگیری و رشد (کارکنان)، ارتقاء یابد. هم‌چنین، پیشنهاد می‌شود که مدیران در سطح‌ارشد از اطلاعات حسابداری مدیریت در تصمیم‌های خود استفاده بیشتری کنند؛ در این مورد حسابداران مدیریت می‌توانند زمینه لازم برای استفاده مدیران‌ارشد از اطلاعات حسابداری مدیریت را فراهم کنند.

کلیدواژه‌ها


عنوان مقاله [English]

Evaluation of Managers’ View on the Qualitative Role and Effect of Management Accounting Information in Budgeting System of Iran’s Healthcare

نویسندگان [English]

  • M. Namazi (Ph. D., ICPA, CMA) 1
  • Gh. Rezaei (Ph. D.) 2
1 Distinguished Professor of Accounting, Department of Accounting, Shiraz University, Shiraz, Iran
2 Assistant Professor, Department of Accounting, University of Sistan and Baluchestan, Zahedan, Iran
چکیده [English]

Introduction: The purpose of this study is evaluating the view of managers in different levels of management in The Ministry of Health and Medical Education, medical sciences universities, hospitals, and healthcare service units, on the qualitative role and the effects of management accounting information in budgeting.
Method: The research method used is exploratory and a survey type. The population of the study consists of all managers in The Ministry of Health and Medical Education, medical sciences universities, and governmental hospitals who in the year 2016, participated in budgeting in any way.  In order to test the research hypotheses, one-sample T-test and one-way ANOVA were used.
Results: Research results showed that the role of qualitative information of management accounting system and its significance in budgeting is a little more important in the view of top management than the middle managers and executive managers’ view, and it is noteworthy in all levels of management. However, the importance of management accounting information in budget performance evaluation for the middle managers is more than top level managers and executive managers and is significant only for middle managers. Reviewing the perspectives of balanced budget scorecards shows that financial and organizational perspectives are significant for all levels of management but the customer (patients) and learning and growth (personnel) perspectives are not significant. 
Conclusion: In the Ministry of Health and Medical Education, the situation of management accounting system in budgeting should be developed, especially in the performance evaluation of customers and personnel. In addition, managers in the top level should use more of management accounting information in decision making. In this regard, management accountants can provide the grounds for top level managers to make use of management accounting information.

کلیدواژه‌ها [English]

  • Balanced Scorecard
  • Budgeting in the Health Care System
  • Performance Evaluation
  • Qualitative Role of Management Accounting Information
  • Management Accounting System
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