hadi TALEI; Aziz gord; Mohammad Kharashadizadeh
Abstract
The present study aimed to provide a performance audit model for executive managers of public hospitals with a mixed approach. In the qualitative stage with 15 people, who were mainly managers and deputies of hospitals affiliated to medical universities in the east of the country and university professors ...
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The present study aimed to provide a performance audit model for executive managers of public hospitals with a mixed approach. In the qualitative stage with 15 people, who were mainly managers and deputies of hospitals affiliated to medical universities in the east of the country and university professors and experts in the field of finance and auditing, the interviews continued until the achievement of theoretical saturation in a targeted manner and quantitative samples were randomly selected based on the Cochran's formula.The research tool was a semi-structured exploratory interview in the qualitative part, and in the quantitative part, a researcher-made questionnaire was used to evaluate the performance audit for the executive managers of public hospitals, which was designed based on the codes obtained in the qualitative stage.In the qualitative part, the analysis of the interviews was performed using the foundation data analysis method. The validity and reliability of the components were examined and Cronbach's alpha of all the above components was 0.7 during it; the most important components of performance auditing for executive managers of public hospitals were assessed.In the quantitative part, through structural equation method, the accuracy of the research model was confirmed and it was found that the selection of concepts, dimensions and indicators is very accurate and can provide a good framework for developing a performance audit vision document for hospital executives.
