نشریه حسابداری سلامت
سال هشتم شماره 2 (پیاپی 22، پاییز و زمستان 1398)

Different parts of each organization need their own contingency controls in order to be effective and efficient. Using accounting information systemis among such controls that can be effective in professional interaction between accountants and managers in decision-making process of managers. Thus, reciprocal identification of performances and expectations of accounting staff and managers in different levels of the organization from each other would be beneficial in achieving the organization goals and it would result in added value.

This study is applied in terms of it purpose and it is a descriptive-survey research.  The statistical population included 133 people who were namely university Chancellor and their Vice-Chancellors, financial director and their assistants, heads of subsidiary departments, financial experts in charge of offices and branches of Mashhad University of Medical Sciences. 62 effective background factors were recognized based on previous studies using experts’ opinions and they were selected in eight indicators. Therefore, the analytical hierarchy process questionnaire was designed and implemented for the pairwise comparison matrices.

"Information and reports quality" and "continuous recovery of information and reports" indicators are more important to the subjects. "Accounting information system qualification in regards with meeting the information needs of managers" and "managers a wareness of the role and qualifications of accounting information system" indicators are less important than other indicators.

"Information and reports quality"and"continuous recovery of informationand reports" indicatorsare the strengths of accounting information system of universities. These indicators require a continuous supervision on providing reports and information and they have considerable complexities because of the nature of medical activities. Also, accounting information system qualification in fulfilling the needs of managers’ accounting information system and their awareness of the role and qualifications of accounting information system is one of its weaknesses. Therefore, evaluating and reinforcing the accounting information system through providing internal controls are essential to meet the managers’ information needs and update their information for raising their awareness of   accounting information system mostly.

Approaching to the end of the fiscal year, the working stress of auditors becomes doubled so that it places a lot of pressure on auditors’ minds regarding their self-control. In fact, this issue provides an opportunity to make the judgment and decision-making of auditors influenced.

This study is correlational in terms of its application and data collection. The sample consisted of 98 auditors working in audit firms. Harley’s self-control ego depletion was measured using Stroop effect test. Also, the quality of judgment scale, Hurrt professional skepticism and self-confidence scale were administered in this research.

The results indicate that self-control ego depletion affects professional skepticism and quality of judgment of auditors significantly and negatively, but it has no significant impact on their self-confidence.

According to the results, audit firms and auditors’ employers are advised to refrain from putting pressure on auditors in a short period of time. Also, it is suggested that some meetings would be held for auditors and teach the peace of mind to them, hence they can reduce their fatigue while working.

The role of accountants’ health in performing the critical task of protecting companies’ financial health properly is quite prominent; accountants perform this duty under the supervision and leadership of mangers. Thus, investigating the relationship between general health status of accountants and their perception of managers’ leadership style is highly significant.

This study is descriptive-analytical and correlational research. The sample consisted of 106 accountants who were working in public companies in Kerman in 2017 and they were selected through convenience sampling. Goldberg and Hillier General Health Questionnaire and Likert and Likert Leadership Styles Questionnaire were used to collect data and one-sample t-test, Pearson correlation coefficients, and structural equations were administered to analyze data.

The results indicate that most of accountants believe the prevailing leadership style of their workplace is consultative. Also, accountants do not have desirable status in terms of physical symptoms, anxiety, and sleep disorders. General health and its factors have a significant relationship with accountants’ perception of leadership style as well and the perception of leadership style is different among accountants.

Considering the accountants’ general health and its effect on the perception of leadership style of managers, public companies are required to take some actions to implement collaborative leadership as a major medium to promote accountants’ health. Proper professional communication, encouraging group-work, increasing freedom of action, delegating relative discretion to staff, reducing conflicts and job ambiguities, and promoting applied accounting software can be mentioned as some of these actions.

Companies increasingly promote their status among competitors by taking some actions on environmental protection and improving it and take competitive advantage. In this respect, this study investigated the effect of environmental sensitivity for the relationship between corporate social responsibility disclosure and competitive advantage of the companies listed on the Tehran Stock Exchange.

This research is applied in terms of its purpose and descriptive correlational in terms of the method. The statistical population included 147 companies listed on the Tehran Stock Exchange over 2011-2016. The corporate social responsibility was measured using content analysis based on information checklist and coding it and the competitive advantage was determined by intellectual capital index. To test the research hypotheses multiple regression and ordinary least squares (OLS) were used.

According to the results, competitive advantage would decrease because of increasing information disclosure of corporate social responsibility. Also environmental sensitivity impacts on the relationship between corporate social responsibility disclosure and competitive advantage.

To serve the society interests regarding environment companies which are more sensitive about environmental issues should be more active in order to perform their role appropriately. Moreover, these companies need to disclose their measures taken on environment properly.

Considering the importance of financial accountability of public hospitals, identifying financial accountability assessment indicators in these hospitals is important. In a way that in the absence of appropriate indicators, taking accountability by hospitals and evaluating it by the public is difficult or impossible.  Therefore, this research examined the financial accountability of hospitals based on the national accountability checklist.

The research method is exploratory and survey type. The sample consists of 101 people selected from financial managers, accounting directors, and those in charge of budgets of public hospitals and clinics of Fars Province in 2018. One sample t-test and mid-test were used in this study. 

From the perspective of experts, indicators mentioned in national accountability checklist including the identification of financial statements items, the identification of items of changes in financial statements, the presentation of items of account turnover changes in net value, the presentation of comparison items of budget and performance, the disclosure of explanatory notes of financial statements and general criteria supply a basis for improving financial accountability of public hospitals. 

Regarding the transparency and more financial accountability managers of hospitals and financial authorities of the Medical Sciences Universities as well as the Ministry of Health and Medical Education should provide appropriate opportunities for financial reporting of the public sector based on the framework of national accountability checklist disclosure (indicators) in hospitals.

A major part of health care costs is dedicated to the costs of treating patients with cardiovascular disease constitute so that investigating the costs of these patinets is imporatnt. To this end, the dircet costs of hospitalized patients waiting for receiving pacemaker in Shahid Madani Hospital in Tabriz has been analyzed from the view of hospital in this study.  

This is a descriptive cross-sectional study. The statistical population included 135 patients receiving a permanent pacemaker. The average cost per patient, cost of each day of admission to ordinary sectors, the CCU and the ICU, cost saving in case of reciving a pacemaker timely regarding the patient’s share of the insurance, the percentage of out-of-pocket payment and the cost of lost productivity were calculated for additional hospitalization days.

The results show that the total cost of pacemaker insertion on the waiting list is almost 2 billion Rilas, the average cost per patient is about 20 million Rials and the average cost of per day hospitalization is approximately 3 million Rials. During the hospitalization days, the average cost of per patient and the average cost of per day hospitalization in the CCU are respectively 29 million Rials and 4 million Rilas. Also, the average cost of per patient and the average cost of per day hospitalization in the ICU are respectively 92 million Rials and 6 million Rials. The lost productivity cost for ecah patient is nearly two million rials.

Increasing the patinets waiting days would result in boosting the costs of hospital and the insurer organizations. Therefore, healthcare costs can be cost-effcetive by adopting proper strategies to decrease the number of waiting days for patients (for example, pririotizing patients based on scientific principles in terms of financial and economic funds and following an appropraite clinical instrcution) and health insurance can function more effectively in allocating funds.