بررسی رابطه بین کیفیت گزارشگری مالی و شبکه سازی مدیران مالی با در نظر گرفتن نقش تعدیل کنندگی عملکرد مالی سازمان های بهداشت و درمان

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، واحد قشم، دانشگاه آزاد اسلامی، قشم، ایران

2 استادیار گروه حسابداری، واحد بندرعباس، دانشگاه آزاد اسلامی، بندرعباس، ایران

چکیده

موضوع و هدف مقاله: یکی از نیازهای مدیریتی سازمان‌های بهداشت و درمان کشور برای تصمیم‌گیری بهینه و به‌موقع، اطلاعات مالی با کیفیت است. بر همین اساس، این پژوهش به دنبال مطالعه آثار شبکه‌سازی مدیران مالی بیمارستان‌ها بر کیفیت گزارشگری مالی آنها با در نظر گرفتن نقش عملکرد مالی است.
روش پژوهش: این پژوهش به‌صورت مقطعی و با به‌کارگیری پرسش‌نامه اجرا شده است. مدیران مالی بیمارستان‌ها و درمانگاه‌های دولتی کشور جامعه آماری را تشکیل می‌دهند. نمونه پژوهش شامل 311 نفر از مدیران مالی بیمارستان‌ها و درمانگاه‌های دولتی است. فرضیه‌های پژوهش به روش تحلیل رگرسیون و با استفاده از نرم‌افزار SPSS نسخۀ 25 آزمون شد.
یافته‌های پژوهش: یافته‌ها نشان داد که بین شبکه‌سازی مدیران مالی و کیفیت گزارشگری مالی (357/0 = β) رابطه مثبت و معناداری وجود دارد. هم‌چنین، متغیر عملکرد مالی دارای نقش تعدیل‌کننده منفی بر رابطه بین شبکه‌سازی مدیران مالی و کیفیت گزارشگری مالی (178/0- = β) است.
نتیجه‌گیری، اصالت و افزوده آن به دانش: به مسئولان حوزه مالی وزارت بهداشت، درمان و آموزش پزشکی کشور پیشنهاد می‌شود که با برگزاری جلساتی برای مدیران مالی بیمارستان‌ها و درمانگاه‌ها (مانند همایش‌های علمی برای مدیران مالی بیمارستان‌ها) در سراسر کشور به صورت دوره‌ای زمینه لازم برای برقراری ارتباطات آنها را فراهم کند و یا این که آنها را تشویق به عضویت و شرکت در جلسات انجمن‌های حرفه‌ای حسابداری و مالی نماید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Investingating of the relationship between financial reporting quality and financial managers' networking with considering the role moderating of financial performance in healthcare organizations

نویسندگان [English]

  • Mohammad Hadi Hosseini Sarani 1
  • Mehdi Dasineh 2
  • Hamid Rostami Jaz 2
1 Ph.D. Student of Accounting, Department of Accounting, Gheshm Branch, Islamic Azad University, Gheshm, Iran
2 Assistant Professor of Accounting, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
چکیده [English]

Subject and purpose of the article: High-quality financial information is among the essential administrative requirements for national healthcare organizations to make prompt and optimal decisions. The present study thus seeks to investigate the impacts of networking in hospital financial managers on their financial reporting quality considering the role of financial performance.
Research method: The present study was carried out as cross-sectional research using a questionnaire. The statistical population included the financial managers of public healthcare clinics and hospitals across the country. The research sample included 311 financial managers at public healthcare clinics and hospitals. Research hypotheses were tested through regression analysis in SPSS V.25 software.
Research results: Results revealed a significant and positive relationship between financial managers’ networking and financial reporting quality (β = 0.357). The financial performance indicator was also observed to have a negative moderating role in the relationship between financial managers’ networking and financial reporting quality (β = -0.178).
Conclusion, originality, and contribution to knowledge: Financial authorities in the Ministry of Health and Medical Education are advised to hold meetings for clinic and hospital financial managers across the country (such as scientific conferences for hospital financial managers) regularly to provide the necessary context for their communication or give them incentives to join and participate in the meetings of professional financial and accounting associations.

کلیدواژه‌ها [English]

  • Financial Managers’ Networking
  • Financial Information Quality
  • Healthcare and Treatment
  • Financial Reporting
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