Showing 2 results for Strategic Management
Dr Ali. Mohammad Mosadeghrad, Dr Parvaneh Esfahani,
Volume 18, Issue 3 (10-2019)
Abstract
Background: Strategic planning is an appropriate strategy for improving hospitals’ performance and increasing managers’ responsiveness and accountability. Iranian hospitals were requested to have mandatory strategic plans due to the accreditation requrements since 2012. As a result, they faced several challenges in formulating and implementing strategic plans. Hence, this study aimed to identify the perquisites of hospital strategic planning.
Materials and Methods: This qualitative study was conducted using semi-structured interviews with 47 managers of teaching, private, military, social security and charity hospitals in 2016. Hospitals were selected purposefully from Tehran province hospitals. Content thematic analysis was used for data analysis using inductive approach.
Results: Justifying the need for strategic planning, using an appropriate strategic planning model, training hospital managers and employees on strategic planning process, providing necessary resources, promoting a collaborative and innovative culture, providing incentives for formulating and implementing strategic plans and managers’ and employees’ commitment and involvement are the main prerequisites of strategic planning in hospitals.
Conclusion: Hospitals managers must commit the strategic planning prerequisites prior to formulating and implementing strategic plans. Otherwise, they will encounter several serious challenges.
Amir Fazel, Behnam Karamshahi, Azin Harandi,
Volume 22, Issue 3 (12-2023)
Abstract
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.
