Volume 22, Issue 3 (12-2023)
jhosp 2023, 22(3): 286-299 |
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Fazel A, Karamshahi B, Harandi A. Networking of accountants and the use of strategic management accounting techniques in hospitals: the moderating role of hospital information systems and organizational culture (Study of Kerman hospitals). jhosp 2023; 22 (3) :286-299
URL: http://jhosp.tums.ac.ir/article-1-6653-en.html
URL: http://jhosp.tums.ac.ir/article-1-6653-en.html
1- Assistant Professor, Department of Management, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran. *Corresponding Author Email: Amir.fazel@uk.ac.ir
2- Assistant Professor, Department of accounting, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran.
3- PhD in Business Management, Department of Management, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran.
2- Assistant Professor, Department of accounting, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran.
3- PhD in Business Management, Department of Management, Baft Higher Education Center, Shahid Bahonar University of Kerman, Kerman, Iran.
Abstract: (323 Views)
Background and Purpose: Today, the use of strategic management accounting techniques within organizations is expanding rapidly. However, the implementation of these techniques and the examination of variables affecting them in hospitals remain largely unexplored. The aim of this research is to investigate the impact of accountants' networking on the use of strategic management accounting techniques, considering the moderating roles of hospital information systems and organizational culture.
Methods: This descriptive-correlational study utilized a 43-question questionnaire, whose validity and reliability were confirmed. The statistical population consisted of all employees and accountants in the finance and accounting departments of hospitals in Kerman, totaling 141 individuals. The census method was used to complete the questionnaire, with 139 questionnaires returned. Structural equation modeling and Smart PLS 3 software were used to test the research model.
Results: Statistical indices confirmed the model's appropriate fit (GOF=0.738). Networking of accountants, hospital information systems, and results-oriented culture positively influence the use of strategic management accounting techniques, whereas innovative culture has no effect. Additionally, hospital information systems and results-oriented culture positively moderate the relationship between accountants' networking and the implementation of strategic management accounting techniques, while innovative culture does not have any moderating effect.
Conclusion: This research contributes to the expansion of strategic management accounting techniques in hospitals and highlights the importance of influencing factors. Hospitals should apply these techniques while giving due consideration to the factors that affect them.
Methods: This descriptive-correlational study utilized a 43-question questionnaire, whose validity and reliability were confirmed. The statistical population consisted of all employees and accountants in the finance and accounting departments of hospitals in Kerman, totaling 141 individuals. The census method was used to complete the questionnaire, with 139 questionnaires returned. Structural equation modeling and Smart PLS 3 software were used to test the research model.
Results: Statistical indices confirmed the model's appropriate fit (GOF=0.738). Networking of accountants, hospital information systems, and results-oriented culture positively influence the use of strategic management accounting techniques, whereas innovative culture has no effect. Additionally, hospital information systems and results-oriented culture positively moderate the relationship between accountants' networking and the implementation of strategic management accounting techniques, while innovative culture does not have any moderating effect.
Conclusion: This research contributes to the expansion of strategic management accounting techniques in hospitals and highlights the importance of influencing factors. Hospitals should apply these techniques while giving due consideration to the factors that affect them.
Keywords: Accountants' Networking, Strategic Management Accounting Techniques, Hospital Information System, Organizational Culture, Results-Oriented Culture, Innovative Culture
Type of Study: Original Article |
Subject:
سیاست گذاری ، برنامه ریزی و رهبری و مدیریت در بیمارستان
Received: 2023/12/8 | Accepted: 2024/06/6 | Published: 2024/07/24
Received: 2023/12/8 | Accepted: 2024/06/6 | Published: 2024/07/24
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