نشریه حسابداری سلامت
پیاپی 2-3 (پاییز و زمستان 1391)

In this study, “Goal Programming” and “Fuzzy Logic” methods were used to provide an optimal model for budget allocated to provinces by Ministry of Health and Medical Education (MHME). The current study is a kind of applied and descriptive research. The data required for the examining the topic of this research were taken from the data of the Statistical Center of Iran and the MHME. Data were analyzed by the Fuzzy Tec and Lingo software programs. In this study, for the optimal allocation of financial resources to the provinces of the country, the position of each province in relation to other provinces was determined using indices. Given the priorities, the budget allocation pattern was designed using goal programming method. On this basis, the annual budget of the ministry for different provinces was allocated. The results of the study showed that the current method of budget allocation leads to the negligence of the activities and performance of each province. But in the proposed method, with identification of 268 indexes in five sections and 45 programs, the relevant information concerning the capabilities of the provinces were collected, compared and ranked with each other. The results of this investigation showed that the proposed method of optimal allocation of financial resources to the provinces, in the long run, would bring justice and stability among the provinces of the country.

The aim of this study is to identify the indices relevant for assessing the efficiency in universities of medical sciences and health care services based on the financial statements derived from accrual accounting. This study is functional in terms of objective and descriptive-analytical in terms of methodology. In order to test the research hypothesis, and given the normality of the research variables and the results related to them, one-way ANOVA (F-statistic) and Kruskal-Wallis (Chi-square statistic) were run. The findings derived from the main two hypotheses of the study indicated that there is a significant difference between the average special and public revenue and the number of employees from the one hand and the total assets of medical sciences universities from the other hand across different types. However, there was no significant difference between the non-current asset averages of types 1, 2 and 3 of universities. Additionally, the results of the secondary hypotheses related to the primary third hypothesis indicated that there is no significant difference between the average ratio of special revenue to the total assets, the average ratio of special revenue to non-current assets, and finally between the average ratio of special revenue to the public revenue in different types of medical sciences universities. Overall, it can be concluded that the ratio of the special revenue to the total assets, the ratio of special revenue to the non-current assets, and the ratio of special revenue to the public revenue are appropriate indices for assessing the efficiency of medical sciences universities.

The aim of this study was to compare the cost of electronic storage and retrieval of medical records with that of paper-based filing method in nine selected hospitals. This study is a descriptive and cross-sectional study conducted in 2009-2010. The sample was consisted of nine selected hospitals in Ahvaz, Isfahan and Shiraz. In order to compare the cost of storage and retrieval of medical records in electronic storage method and document-based method, the capital and the consumed resources were calculated. Data were collected through direct observation, interview and a checklist prepared by the researchers of this study. The use of electronic storage method has lowered the cost of storage and retrieval of medical records in all hospitals under investigation. On average, the electronic method for storage and retrieval cut the cost of filing medical records eleven times in comparison to the traditional paper-based method per case. Besides, the use of electronic method resulted in two more benefits: not only this method cleared more space for medical records, but also it saved processing time by 44.3%. The use of electronic storage methods by document imaging in hospitals not only facilitated access to medical records but also reduced the cost of keeping the records in comparison with paper-based filing.

The purpose of this study is to evaluate the financial performance of universities of medical sciences in Iran based on the information obtained from accrual accounting. This study is characterized as a descriptive research in which the financial information of 43 universities of medical sciences has been analyzed in 2011 based on reports from accrual accounting system, the indices of resources and consumption at the beginning and end of fiscal year, and the combination of resources and costs of universities. The data used in this study were taken from approval reports of universities of medical sciences which is based on accrual accounting in 2011. The results of the study indicated that almost all universities under investigation entered the fiscal year (2011) with a negative level. In other words, they faced a shortage. However, it should be noted that the number of universities with positive level has increased in the same year. In comparison with the outset of the fiscal year in 2011, the number of universities with positive level has increased at the end of this year. The major source of funding at the medical sciences universities is special resources witch is highly dependent on tariff and cost of services. The larger universities have appropriated larger amount of resources while at the same time they have been incurred less staff expenses.

In order to examine the efficiency and usefulness of operational budgeting systems, the expenses will be compared with the final results. The present study aims at examining the efficiency of the chosen hospitals in 2008 using the data envelopment analysis and its application for operational budgeting in hospitals. The present study is an analytic-descriptive survey research. Input-oriented model of Data Envelopment Analysis was used to assess the performance of hospitals. Moreover, Anderson-Peterson (AP) model was used for ranking efficient hospitals. Excel DEA Solver (version 2.72.0.2) and DEA-Master (version 2) was utilized to solve the model. The results of the study indicate that 45% of hospitals have been inefficient. Besides, given the average percentage of excess inputs, on average, inefficient hospitals have 51.16% and 46.14% additional beds and staff respectively. Based on the findings of the present study, the selected hospitals have not operated efficiently. However, it should be noted that the hospitals under study have the potential to be more efficient with the same amount of inputs, and without any increase in the expenses.

Intellectual capital is one of the main factors playing a key role in organizations’ success in the Third Millennium. The goal of this paper is to examine the impact of organizational justice on the efficiency of Intellectual capital among the employees of Shahid Faghihi Hospital of Shiraz. The current study which is a type of survey research is descriptive and correlative. With regard to the factor of time, it is a cross-sectional study. Bontis intellectual capital Standard questionnaire and Niehoff and Moorman’s organizational commitment Standard questionnaire were used to gather required data. The population of this study is comprised of the whole employees of Shahid Faghihi Hospital of Shiraz. Using the table of Morgan, 288 participants consisted the statistical sample. To test the research hypotheses, SPSS (version 18) was used for correlation analysis and regression analysis. The results of the current study show that there is a significant positive relationship between intellectual capital and organizational justice. In like manner, it was found that there is a significant direct relationship between intellectual capital from the one hand and procedural justice and interactional justice from the other hand. However, there is no significant relationship between intellectual capital and distributive justice. Given the results of the current study, it can be concluded that organizational justice might be considered as one of the organization's capabilities which can play a key role in creating knowledge, and sharing the intellectual capital of the organization.

The purpose of this study was to examine the possibility of implementing operating budgeting in Shiraz municipality. The population of this study was consisted of four groups of individuals who were aware of the various phases of budgeting in Shiraz municipality including: (1) Senior managers and administrative and financial assistants, (2) Financial managers along with accounting and budget officials, (3) Financial experts, and (4) Program, education and IT experts. To collect the required data, a questionnaire was used, and in order to test the research hypotheses, the statistical measure of One-Sample T Test was used. The results of the study showed that from the participants’ perspectives, the ability to implement operating budgeting (including three dimensions of ability; namely, the ability to examine the performance, human ability, and technical ability) does not exist in Shiraz municipality, but the required authority (including legal, procedural and organizational authority) exists. It was also revealed that with regard to two dimensions of acceptance (including political and managerial acceptance), there are appropriate circumstances, but in the other dimension of acceptance (motivational acceptance), there is not enough motivation for implementation. Besides, it was indicated that implementation of operating budget will lead to financial gain in Shiraz municipality. Based on the findings of the current study, it can be concluded that Shiraz municipality has the authority as well as the acceptance at the moment to implement the operating budget.

The current study aims at investigating the effect of implementation of accrual accounting on life quality factors of managers and financial experts of medical sciences universities. The current study is a survey research whose data were gathered through a researcher-made questionnaire which was administered to 66 financial experts and managers linked to the implementation of accrual accounting in universities of medical sciences. For analyzing the research hypotheses, the SPSS software (version 18) was used to analyze One-sample Kolmogorov Smirnov goodness-of-fit test, t-test, pair t-test, and analysis of variance. The results of the study were indicator of the fact that from the participants’ viewpoints, the implementation of accrual accounting does not have any significant effect on life quality factors of managers and financial experts of medical sciences universities. Though, it does affect other factors. For instance, safe job environment had the greatest effect while the social unity and integration had the smallest effect. Besides, the results of the study indicated that individual differences of participants did not have any significant effect on their viewpoints with regard to research hypotheses. The accrual accounting has an influential role in the Ministry of health and medical education.