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

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.

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.

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.