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Presenting the Application Model of Strategic Management Accounting in the Medical and Hospital Services Industry with Interpretative Structural Approach
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Hadi Bakshesh Taniani   , Habib Piri * , Reza Sotoudeh |
| Islamic Azad University Zahedan |
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Abstract: (212 Views) |
This research was conducted with the aim of providing a model of strategic management accounting application in the healthcare and hospital industry with an interpretative structural approach. The information needed for the research to provide the model was collected from among the experts, that is, 15 accountants who had more than 10 years of work experience with master's and doctorate degrees and experience working in the financial and accounting system of the country's health sector. For quantitative data, 384 researcher-made questionnaires filled by accountants of medical and hospital services were used. In this research, a model was designed using Interpretive Structural Modeling (ISM). Then, based on the model obtained, the relationships of the variables were re-examined using Structural Equation Modeling (SEM). Based on interpretative structural modeling, 16 factors were identified in three levels. The effectiveness factors of the medical and hospital services industry, including improvement of recovery rate, improvement of patient satisfaction, increase of resource efficiency and increase of economic effects in the society, are placed in the first level. Factors to improve supply chain performance include improving the quality of medical and hospital services, improving the delivery time of medical and hospital services, improving interactions with suppliers, and increasing flexibility and adaptability. Also, strategic management accounting factors include cost and profitability measurement, service quality measurement and monitoring, human, financial, technological, and physical resource productivity management, use of advanced costing systems, linking financial performance with operational and strategic performance, use of financial and performance data. For strategic decision-making and performance improvement, the use of performance indicators to monitor and evaluate performance and strategic planning in relation to the future financial and operational perspective are placed at the third level.
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| Keywords: Effectiveness, Medical and hospital services industry, Strategic Management Accounting |
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Full-Text [PDF 1355 kb]
(71 Downloads)
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Type of Study: Applicable |
Subject:
Accounting
Received: 2024/06/3 | Accepted: 2024/06/29 | Published: 2024/11/29
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