Identifying the Barriers to Apply Management Accounting Techniques in Iranian Health System (A Case Study of East Azarbaijan Hospitals)

• Main Authors: A. Bolouri, S. Mahmoudzadeh Baghbani, Gh. Rezaei
• Format: Article
• Language: fas
• Published: Shiraz University of Medical Sciences 2019-07-01
• Series: حسابداری سلامت
• Subjects: barriers related to staff of accounting department; barriers to recognition and prior trainings of individuals and proper coordination; cultural; organizational; and legal barriers; hospital; management accounting
• Online Access: http://jha.sums.ac.ir/article_45398_91395778306a0028caf1e10392c8e244.pdf

<strong>Introduction:</strong> Applying management accounting techniques in governmental institutes and government-dependent institutes like hospitals is one of the necessities. In this regard, this study evaluates the barriers to apply management accounting techniques in governmental hospitals and clinics of East Azarbaijan. <br /><strong>Method: </strong>The research method is exploratory-survey. The statistical population included all staff of financial department in governmental hospitals and clinics of East Azarbaijan in 2016. The sample of the study was 217 people. To test the research questions, one sample t-test and median test were administered. <br /><strong>Results:</strong> The results show that the barriers of applying management accounting techniques in governmental hospitals and clinics of East Azarbaijan involve cultural, organizational, and legal barriers, recognition and individual prior training, and proper coordination, as well as issues related to the staff of accounting department (lack of tendency and staff weakness to work in management accounting department). <br /><strong>Conclusion:</strong> Mangers of the Ministry of Health and Medical Education, particularly managers of East Azarbaijan governmental hospitals, are suggested to run a management accounting department to eliminate the barriers of management accounting techniques  in governmental hospitals and present management accounting of healthcare major to fulfill their organization’s needs. Also, the managers of hospitals with a positive approach to the staff playing role in using management accounting techniques should organize the required coordination with other sections of the hospital for their activates.